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	501.97	290.78	110.03	94.89	98.51
Other Receivables	29.38	23.44	25.5	35.47	28.1
Receivables	531.35	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	634.51	411.03	226.7	225.78	196.74
Property, Plant & Equipment	552.98	260.5	285.5	297.75	289.85
Long-Term Investments	101.2	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	11.81	19.26	26.38	32.23	40.71
Other Long-Term Assets	876.98	1,006	916.43	912.43	961.11
Total Assets	2,344	1,947	1,678	1,656	1,639
Accounts Payable	276.47	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	76.88	102.38	44.66	41.65	72.54
Current Portion of Leases	13.32	7.48	4.6	4.44	3.68
Total Current Liabilities	370.73	316.38	258.17	231.28	194.51
Long-Term Debt	529.27	437.35	206.37	128.69	140.29
Long-Term Leases	226.89	23.5	21.01	21.35	15.77
Long-Term Deferred Tax Liabilities	238.38	271.12	265.73	268.4	292.04
Other Long-Term Liabilities	27.3	47.01	68.17	102.55	73.24
Total Liabilities	1,393	1,095	819.45	752.27	715.85
Common Stock	324.36	324.36	403.41	403.41	403.41
Retained Earnings	141.46	55.45	77.78	122.85	145.81
Treasury Stock	-29.23	-29.16	-111.3	-111.3	-111.3
Comprehensive Income & Other	353.25	500.7	488.63	488.89	485.53
Total Common Equity	789.84	851.35	858.52	903.84	923.45
Minority Interest	161.95	-	-	-	-
Shareholders' Equity	951.79	851.35	858.52	903.84	923.45
Total Liabilities & Equity	2,344	1,947	1,678	1,656	1,639
Total Debt	850.42	574.34	286.45	202.63	233.95
Net Cash (Debt)	-787.78	-514.43	-204.03	-115.96	-170.76
Net Cash Per Share	-2.67	-1.75	-0.92	-0.52	-0.77
Filing Date Shares Outstanding	295.13	221.98	221.98	222.46	223.81
Total Common Shares Outstanding	295.13	221.98	221.98	222.46	223.81
Working Capital	263.78	94.65	-31.47	-5.5	2.23
Book Value Per Share	2.68	3.84	3.87	4.06	4.13
Tangible Book Value	732.73	785.87	787.15	828.41	843.81
Tangible Book Value Per Share	2.48	3.54	3.55	3.72	3.77
Land	128.1	115.54	112.55	115.69	-
Buildings	130.99	93.76	88.69	88.33	-
Machinery	107.59	81.86	88.24	88.86	-
Construction In Progress	57.13	12.86	36.55	35.14	-

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