Acerías Paz del Río S. A. Balance Sheet

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

Millions COP. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	41,110	40,583	79,328	65,469	137,744
Cash & Short-Term Investments	41,110	40,583	79,328	65,469	137,744
Cash Growth	1.30%	-48.84%	21.17%	-52.47%	61.80%
Accounts Receivable	214,313	183,226	193,792	268,234	199,578
Other Receivables	2,851	25,331	18,245	20,447	21,031
Receivables	217,164	208,620	212,241	289,351	221,423
Inventory	214,509	234,626	255,628	274,307	241,718
Other Current Assets	1,331	-	-	199.3	199.3
Total Current Assets	474,114	483,829	547,198	629,327	601,085
Property, Plant & Equipment	1,290,871	1,332,063	1,314,250	1,305,353	1,337,651
Other Intangible Assets	803.38	1,646	2,419	3,054	148.74
Long-Term Accounts Receivable	45,926	-	-	-	-
Other Long-Term Assets	61,479	95,702	95,332	74,883	78,099
Total Assets	1,873,192	1,916,717	1,962,523	2,015,829	2,019,905
Accounts Payable	312,594	368,296	314,636	254,807	229,944
Accrued Expenses	21,892	26,294	24,828	18,847	24,514
Short-Term Debt	-	-	-	-	39,733
Current Portion of Long-Term Debt	-	206,696	208,416	191,140	99,438
Current Portion of Leases	6,303	12,791	11,340	13,787	15,134
Current Income Taxes Payable	-	-	-	4,930	13,302
Current Unearned Revenue	1,769	4,085	9,942	13,188	15,090
Other Current Liabilities	28,524	50,965	47,333	139,400	87,964
Total Current Liabilities	371,081	669,127	616,494	636,098	525,119
Long-Term Debt	319,229	54,945	54,985	10,104	12,414
Long-Term Leases	25,543	29,943	30,439	52,479	62,831
Long-Term Unearned Revenue	-	17,348	21,300	34,242	47,430
Pension & Post-Retirement Benefits	69,439	57,353	91,593	50,863	75,325
Long-Term Deferred Tax Liabilities	75,416	88,032	105,243	126,168	112,641
Other Long-Term Liabilities	102,681	43,828	48,509	50,497	54,236
Total Liabilities	963,389	960,576	968,563	960,452	889,995
Common Stock	496,916	496,916	496,916	496,916	496,916
Additional Paid-In Capital	485,859	485,859	485,859	485,859	485,859
Retained Earnings	-58,252	-14,729	40,185	70,206	161,347
Comprehensive Income & Other	-14,720	-11,905	-29,001	2,396	-14,211
Shareholders' Equity	909,803	956,141	993,959	1,055,377	1,129,910
Total Liabilities & Equity	1,873,192	1,916,717	1,962,523	2,015,829	2,019,905
Total Debt	351,075	304,375	305,180	267,510	229,549
Net Cash (Debt)	-309,965	-263,792	-225,852	-202,041	-91,805
Net Cash Per Share	-6.27	-5.33	-4.51	-4.08	-1.85
Filing Date Shares Outstanding	49,204	49,692	49,692	49,692	49,692
Total Common Shares Outstanding	49,204	49,692	49,692	49,692	49,692
Working Capital	103,032	-185,297	-69,297	-6,771	75,966
Book Value Per Share	18.49	19.24	20.00	21.24	22.74
Tangible Book Value	909,000	954,495	991,541	1,052,323	1,129,762
Tangible Book Value Per Share	18.47	19.21	19.95	21.18	22.74
Land	-	178,050	174,543	174,120	166,730
Buildings	-	290,587	278,617	274,302	269,466
Machinery	-	1,755,586	1,626,320	1,570,364	1,543,747
Construction In Progress	-	64,612	119,890	60,660	46,787

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.