Andino Investment Holding S.A.A. (BVL: AIHC1)

Andino Investment Holding Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	42.97	30.07	60.29	50.52	26.52	14.29
Short-Term Investments	23.59	52.35	26.39	12.67	-	17.48
Cash & Short-Term Investments	66.56	82.42	86.67	63.18	26.52	31.77
Cash Growth	-27.88%	-4.90%	37.18%	138.29%	-16.54%	-62.04%
Accounts Receivable	216.17	110.03	94.89	98.51	23.12	16.73
Other Receivables	23.15	25.5	35.47	28.1	35.48	37.34
Receivables	239.33	135.53	130.35	126.61	58.61	54.07
Inventory	2.35	2.64	3.78	3.56	0.69	0.81
Prepaid Expenses	7.23	6.12	4.98	3.39	0.81	0.68
Total Current Assets	315.47	226.7	225.78	196.74	86.62	87.33
Property, Plant & Equipment	248.01	285.5	297.75	289.85	204.47	173.14
Long-Term Investments	40.27	44.99	42.69	43.21	50.68	58.8
Goodwill	2.53	2.53	2.53	2.52	2.47	2.47
Other Intangible Assets	64.49	68.84	72.9	77.13	2.69	2.32
Long-Term Accounts Receivable	160.86	106.61	69.8	28.02	-	3.48
Long-Term Deferred Tax Assets	22.17	26.38	32.23	40.71	28.94	20.96
Other Long-Term Assets	990.24	916.43	912.43	961.11	883.37	827.91
Total Assets	1,844	1,678	1,656	1,639	1,259	1,176
Accounts Payable	190.88	199.1	178.69	116.62	48.93	14.77
Short-Term Debt	3.37	9.81	6.5	1.68	2.36	3.4
Current Portion of Long-Term Debt	79.92	44.66	41.65	72.54	14.36	10.82
Current Portion of Leases	7.34	4.6	4.44	3.68	0.93	1.6
Other Current Liabilities	-	-	-	-	-	16.99
Total Current Liabilities	281.5	258.17	231.28	194.51	66.58	47.58
Long-Term Debt	386.66	206.37	128.69	140.29	100.88	71.32
Long-Term Leases	24.66	21.01	21.35	15.77	10.69	10.63
Long-Term Deferred Tax Liabilities	265.69	265.73	268.4	292.04	246.99	231.14
Other Long-Term Liabilities	44.48	68.17	102.55	73.24	0.04	0.41
Total Liabilities	1,003	819.45	752.27	715.85	425.18	361.08
Common Stock	324.36	403.41	403.41	403.41	403.41	403.41
Retained Earnings	56.08	77.78	122.85	145.81	43.11	45.2
Treasury Stock	-29.16	-111.3	-111.3	-111.3	-111.57	-118.12
Comprehensive Income & Other	489.76	488.63	488.89	485.53	443.44	433.67
Total Common Equity	841.04	858.52	903.84	923.45	778.38	764.15
Minority Interest	-	-	-	-	55.67	51.17
Shareholders' Equity	841.04	858.52	903.84	923.45	834.05	815.32
Total Liabilities & Equity	1,844	1,678	1,656	1,639	1,259	1,176
Total Debt	501.94	286.45	202.63	233.95	129.22	97.78
Net Cash (Debt)	-435.39	-204.03	-115.96	-170.76	-102.71	-66.01
Net Cash Per Share	-1.96	-0.92	-0.52	-0.77	-0.46	-0.31
Filing Date Shares Outstanding	221.98	221.98	222.46	223.81	221.16	286.86
Total Common Shares Outstanding	221.98	221.98	222.46	223.81	221.16	286.86
Working Capital	33.96	-31.47	-5.5	2.23	20.04	39.75
Book Value Per Share	3.79	3.87	4.06	4.13	3.52	2.66
Tangible Book Value	774.03	787.15	828.41	843.81	773.23	759.37
Tangible Book Value Per Share	3.49	3.55	3.72	3.77	3.50	2.65
Land	112.55	112.55	115.69	-	116.89	96.02
Buildings	89.13	88.69	88.33	-	70.14	65.78
Machinery	79.97	88.24	88.86	-	33.99	16.43
Construction In Progress	10	36.55	35.14	-	0.3	0.86

Source: S&P Capital IQ. Standard template. Financial Sources.