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	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	46.83	30.07	60.29	50.52	26.52	14.29
Short-Term Investments	31.4	52.35	26.39	12.67	-	17.48
Cash & Short-Term Investments	78.23	82.42	86.67	63.18	26.52	31.77
Cash Growth	-16.24%	-4.90%	37.18%	138.29%	-16.54%	-62.04%
Accounts Receivable	193.47	110.03	94.89	98.51	23.12	16.73
Other Receivables	24.43	25.5	35.47	28.1	35.48	37.34
Receivables	217.9	135.53	130.35	126.61	58.61	54.07
Inventory	3	2.64	3.78	3.56	0.69	0.81
Prepaid Expenses	6.87	6.12	4.98	3.39	0.81	0.68
Total Current Assets	305.99	226.7	225.78	196.74	86.62	87.33
Property, Plant & Equipment	250.34	285.5	297.75	289.85	204.47	173.14
Long-Term Investments	48.02	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	65.9	68.84	72.9	77.13	2.69	2.32
Long-Term Accounts Receivable	178.96	106.61	69.8	28.02	-	3.48
Long-Term Deferred Tax Assets	22.88	26.38	32.23	40.71	28.94	20.96
Other Long-Term Assets	984.84	916.43	912.43	961.11	883.37	827.91
Total Assets	1,859	1,678	1,656	1,639	1,259	1,176
Accounts Payable	187.43	199.1	178.69	116.62	48.93	14.77
Short-Term Debt	2.2	9.81	6.5	1.68	2.36	3.4
Current Portion of Long-Term Debt	83.02	44.66	41.65	72.54	14.36	10.82
Current Portion of Leases	6.95	4.6	4.44	3.68	0.93	1.6
Other Current Liabilities	-	-	-	-	-	16.99
Total Current Liabilities	279.59	258.17	231.28	194.51	66.58	47.58
Long-Term Debt	397.11	206.37	128.69	140.29	100.88	71.32
Long-Term Leases	27.54	21.01	21.35	15.77	10.69	10.63
Long-Term Deferred Tax Liabilities	265.21	265.73	268.4	292.04	246.99	231.14
Other Long-Term Liabilities	47.07	68.17	102.55	73.24	0.04	0.41
Total Liabilities	1,017	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	63.61	77.78	122.85	145.81	43.11	45.2
Treasury Stock	-29.16	-111.3	-111.3	-111.3	-111.57	-118.12
Comprensive Income & Other	484.14	488.63	488.89	485.53	443.44	433.67
Total Common Equity	842.95	858.52	903.84	923.45	778.38	764.15
Minority Interest	-	-	-	-	55.67	51.17
Shareholders' Equity	842.95	858.52	903.84	923.45	834.05	815.32
Total Liabilities & Equity	1,859	1,678	1,656	1,639	1,259	1,176
Total Debt	516.81	286.45	202.63	233.95	129.22	97.78
Net Cash (Debt)	-438.59	-204.03	-115.96	-170.76	-102.71	-66.01
Net Cash Per Share	-1.98	-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	26.4	-31.47	-5.5	2.23	20.04	39.75
Book Value Per Share	3.80	3.87	4.06	4.13	3.52	2.66
Tangible Book Value	774.52	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	113.62	112.55	115.69	-	116.89	96.02
Buildings	89.03	88.69	88.33	-	70.14	65.78
Machinery	79.54	88.24	88.86	-	33.99	16.43
Construction In Progress	6.64	36.55	35.14	-	0.3	0.86

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