BVC:INESA Balance Sheet

Financials in millions COP. Fiscal year is January - December.

Millions COP. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	4,902	4,030	3,490	2,485	1,173	16.94
Cash & Short-Term Investments	4,902	4,030	3,490	2,485	1,173	16.94
Cash Growth	1.31%	15.50%	40.42%	111.84%	6825.66%	-99.25%
Accounts Receivable	1,251	668.5	1,387	2,711	1,594	967.29
Other Receivables	69.56	349.11	198	66.14	73.47	77.16
Receivables	1,329	1,019	1,593	2,778	1,669	1,047
Inventory	32.09	-	-	214.61	300.78	-
Other Current Assets	2,706	2,184	1,570	644.3	427.21	581.13
Total Current Assets	8,969	7,234	6,652	6,122	3,570	1,645
Property, Plant & Equipment	98,388	83,734	78,253	77,206	75,067	75,295
Long-Term Investments	65,216	59,178	57,713	56,363	57,944	55,189
Long-Term Deferred Tax Assets	-	35.37	114.09	48.03	-	-
Other Long-Term Assets	2,451	2,310	8,633	8,442	8,355	7,995
Total Assets	175,024	152,491	151,364	148,181	144,936	140,123
Accounts Payable	232.63	255.71	254.17	147.96	224.49	211.1
Accrued Expenses	170.46	332.78	269.8	139.22	99.49	100.07
Current Portion of Long-Term Debt	354.01	299.36	291.55	280	-	-
Current Portion of Leases	62.31	155.06	123.48	223.8	-	-
Current Income Taxes Payable	1,750	2,732	3,287	3,307	1,557	610.58
Other Current Liabilities	3,109	160.91	119.64	385.63	191.3	85.5
Total Current Liabilities	5,679	3,936	4,345	4,484	2,073	1,007
Long-Term Debt	275.99	560	843.82	1,120	-	-
Long-Term Leases	866.78	370.32	549.86	558.07	-	-
Long-Term Deferred Tax Liabilities	15,817	12,840	13,688	14,426	10,037	9,427
Total Liabilities	22,638	17,706	19,427	20,588	12,109	10,434
Common Stock	1,500	1,500	1,500	1,500	1,500	1,500
Retained Earnings	7,043	10,470	10,789	14,544	10,015	6,701
Comprehensive Income & Other	143,844	122,815	119,649	111,550	121,312	121,489
Shareholders' Equity	152,386	134,785	131,938	127,593	132,827	129,689
Total Liabilities & Equity	175,024	152,491	151,364	148,181	144,936	140,123
Total Debt	1,559	1,385	1,809	2,182	-	-
Net Cash (Debt)	3,343	2,646	1,681	303.28	1,173	16.94
Net Cash Growth	0.30%	57.40%	454.22%	-74.15%	6825.66%	-99.25%
Net Cash Per Share	33.43	26.46	16.81	3.03	11.73	0.17
Filing Date Shares Outstanding	99.98	99.98	99.98	99.98	99.98	99.98
Total Common Shares Outstanding	99.98	99.98	99.98	99.98	99.98	99.98
Working Capital	3,290	3,298	2,307	1,639	1,498	637.31
Book Value Per Share	1524.15	1348.10	1319.63	1276.18	1328.52	1297.14
Tangible Book Value	152,386	134,785	131,938	127,593	132,827	129,689
Tangible Book Value Per Share	1524.15	1348.10	1319.63	1276.18	1328.52	1297.14
Land	84,982	68,972	68,972	68,972	68,972	70,896
Buildings	-	-	-	-	-	66.21
Machinery	11,586	11,022	3,262	3,167	2,364	2,255
Construction In Progress	0.96	157.37	1,398	-	-	-

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.