Andino Investment Holding Balance Sheet

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

Millions PEN. 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	62.64	59.92	30.07	60.29	50.52
Short-Term Investments	-	-	52.35	26.39	12.67
Cash & Short-Term Investments	62.64	59.92	82.42	86.67	63.18
Cash Growth	4.54%	-27.31%	-4.91%	37.18%	138.29%
Accounts Receivable	482.14	290.78	110.03	94.89	98.51
Other Receivables	29.06	23.44	25.5	35.47	28.1
Receivables	511.2	314.23	135.53	130.35	126.61
Inventory	4.8	3.33	2.64	3.78	3.56
Prepaid Expenses	8.17	9.67	6.12	4.98	3.39
Other Current Assets	27.56	23.89	-	-	-
Total Current Assets	614.36	411.03	226.7	225.78	196.74
Property, Plant & Equipment	555.29	260.5	285.5	297.75	289.85
Long-Term Investments	121.17	37.72	44.99	42.69	43.21
Goodwill	0.06	2.53	2.53	2.53	2.52
Other Intangible Assets	57.04	62.95	68.84	72.9	77.13
Long-Term Accounts Receivable	109.78	146.39	106.61	69.8	28.02
Long-Term Deferred Tax Assets	7.82	19.26	26.38	32.23	40.71
Other Long-Term Assets	881.53	1,006	916.43	912.43	961.11
Total Assets	2,347	1,947	1,678	1,656	1,639
Accounts Payable	262.58	202.89	199.1	178.69	116.62
Short-Term Debt	4.06	3.63	9.81	6.5	1.68
Current Portion of Long-Term Debt	76.67	102.38	44.66	41.65	72.54
Current Portion of Leases	13.58	7.48	4.6	4.44	3.68
Total Current Liabilities	356.89	316.38	258.17	231.28	194.51
Long-Term Debt	530	437.35	206.37	128.69	140.29
Long-Term Leases	228.05	23.5	21.01	21.35	15.77
Long-Term Deferred Tax Liabilities	239.58	271.12	265.73	268.4	292.04
Other Long-Term Liabilities	30.19	47.01	68.17	102.55	73.24
Total Liabilities	1,385	1,095	819.45	752.27	715.85
Common Stock	324.36	324.36	403.41	403.41	403.41
Retained Earnings	147.31	55.45	77.78	122.85	145.81
Treasury Stock	-29.23	-29.16	-111.3	-111.3	-111.3
Comprehensive Income & Other	356.67	500.7	488.63	488.89	485.53
Total Common Equity	799.11	851.35	858.52	903.84	923.45
Minority Interest	163.23	-	-	-	-
Shareholders' Equity	962.34	851.35	858.52	903.84	923.45
Total Liabilities & Equity	2,347	1,947	1,678	1,656	1,639
Total Debt	852.36	574.34	286.45	202.63	233.95
Net Cash (Debt)	-789.72	-514.43	-204.03	-115.96	-170.76
Net Cash Per Share	-2.68	-2.32	-0.92	-0.52	-0.77
Filing Date Shares Outstanding	294.13	221.98	221.98	222.46	223.81
Total Common Shares Outstanding	294.13	221.98	221.98	222.46	223.81
Working Capital	257.47	94.65	-31.47	-5.5	2.23
Book Value Per Share	2.72	3.84	3.87	4.06	4.13
Tangible Book Value	742.01	785.87	787.15	828.41	843.81
Tangible Book Value Per Share	2.52	3.54	3.55	3.72	3.77
Land	128.34	115.54	112.55	115.69	-
Buildings	130.99	93.76	88.69	88.33	-
Machinery	107.76	81.86	88.24	88.86	-
Construction In Progress	59.03	12.86	36.55	35.14	-

Source: S&P Global Market Intelligence. Standard template. Financial Sources.