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 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	51.46	59.92	30.07	60.29	50.52	26.52
Short-Term Investments	-	-	52.35	26.39	12.67	-
Cash & Short-Term Investments	51.46	59.92	82.42	86.67	63.18	26.52
Cash Growth	-34.21%	-27.31%	-4.91%	37.18%	138.29%	-16.54%
Accounts Receivable	300.71	290.78	110.03	94.89	98.51	23.12
Other Receivables	25.29	23.44	25.5	35.47	28.1	35.48
Receivables	325.99	314.23	135.53	130.35	126.61	58.61
Inventory	3.87	3.33	2.64	3.78	3.56	0.69
Prepaid Expenses	10.78	9.67	6.12	4.98	3.39	0.81
Other Current Assets	21.97	23.89	-	-	-	-
Total Current Assets	414.07	411.03	226.7	225.78	196.74	86.62
Property, Plant & Equipment	305.72	260.5	285.5	297.75	289.85	204.47
Long-Term Investments	38.17	37.72	44.99	42.69	43.21	50.68
Goodwill	2.53	2.53	2.53	2.53	2.52	2.47
Other Intangible Assets	59.79	62.95	68.84	72.9	77.13	2.69
Long-Term Accounts Receivable	110.66	146.39	106.61	69.8	28.02	-
Long-Term Deferred Tax Assets	17.72	19.26	26.38	32.23	40.71	28.94
Other Long-Term Assets	998.3	1,006	916.43	912.43	961.11	883.37
Total Assets	1,947	1,947	1,678	1,656	1,639	1,259
Accounts Payable	206.62	202.89	199.1	178.69	116.62	48.93
Short-Term Debt	2.44	3.63	9.81	6.5	1.68	2.36
Current Portion of Long-Term Debt	99.48	102.38	44.66	41.65	72.54	14.36
Current Portion of Leases	10.87	7.48	4.6	4.44	3.68	0.93
Total Current Liabilities	319.4	316.38	258.17	231.28	194.51	66.58
Long-Term Debt	425.17	437.35	206.37	128.69	140.29	100.88
Long-Term Leases	34.27	23.5	21.01	21.35	15.77	10.69
Long-Term Deferred Tax Liabilities	272.07	271.12	265.73	268.4	292.04	246.99
Other Long-Term Liabilities	30.81	47.01	68.17	102.55	73.24	0.04
Total Liabilities	1,082	1,095	819.45	752.27	715.85	425.18
Common Stock	324.36	324.36	403.41	403.41	403.41	403.41
Retained Earnings	64.9	55.45	77.78	122.85	145.81	43.11
Treasury Stock	-29.23	-29.16	-111.3	-111.3	-111.3	-111.57
Comprehensive Income & Other	505.21	500.7	488.63	488.89	485.53	443.44
Total Common Equity	865.24	851.35	858.52	903.84	923.45	778.38
Minority Interest	-	-	-	-	-	55.67
Shareholders' Equity	865.24	851.35	858.52	903.84	923.45	834.05
Total Liabilities & Equity	1,947	1,947	1,678	1,656	1,639	1,259
Total Debt	572.23	574.34	286.45	202.63	233.95	129.22
Net Cash (Debt)	-520.77	-514.43	-204.03	-115.96	-170.76	-102.71
Net Cash Per Share	-2.04	-2.32	-0.92	-0.52	-0.77	-0.46
Filing Date Shares Outstanding	-	221.98	221.98	222.46	223.81	221.16
Total Common Shares Outstanding	-	221.98	221.98	222.46	223.81	221.16
Working Capital	94.66	94.65	-31.47	-5.5	2.23	20.04
Book Value Per Share	-	3.84	3.87	4.06	4.13	3.52
Tangible Book Value	802.92	785.87	787.15	828.41	843.81	773.23
Tangible Book Value Per Share	-	3.54	3.55	3.72	3.77	3.50
Land	115.93	115.54	112.55	115.69	-	116.89
Buildings	94.5	93.76	88.69	88.33	-	70.14
Machinery	88.65	81.86	88.24	88.86	-	33.99
Construction In Progress	39.31	12.86	36.55	35.14	-	0.3

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