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

Andino Investment Holding Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	145.34	62.64	59.92	30.07	60.29	50.52
Short-Term Investments	-	-	-	52.35	26.39	12.67
Cash & Short-Term Investments	145.34	62.64	59.92	82.42	86.67	63.18
Cash Growth	182.42%	4.54%	-27.31%	-4.91%	37.18%	138.29%
Accounts Receivable	367	501.97	290.78	110.03	94.89	98.51
Other Receivables	26.5	29.38	23.44	25.5	35.47	28.1
Receivables	393.5	531.35	314.23	135.53	130.35	126.61
Inventory	6.36	4.8	3.33	2.64	3.78	3.56
Prepaid Expenses	9.84	8.17	9.67	6.12	4.98	3.39
Other Current Assets	12.93	27.56	23.89	-	-	-
Total Current Assets	567.97	634.51	411.03	226.7	225.78	196.74
Property, Plant & Equipment	509.29	552.98	260.5	285.5	297.75	289.85
Long-Term Investments	263.83	101.2	37.72	44.99	42.69	43.21
Goodwill	0.06	0.06	2.53	2.53	2.53	2.52
Other Intangible Assets	109.23	57.04	62.95	68.84	72.9	77.13
Long-Term Accounts Receivable	103.79	109.78	146.39	106.61	69.8	28.02
Long-Term Deferred Tax Assets	12.87	11.81	19.26	26.38	32.23	40.71
Other Long-Term Assets	245.77	876.98	1,006	916.43	912.43	961.11
Total Assets	1,813	2,344	1,947	1,678	1,656	1,639

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	233.23	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	67.12	76.88	102.38	44.66	41.65	72.54
Current Portion of Leases	14.32	13.32	7.48	4.6	4.44	3.68
Total Current Liabilities	314.68	370.73	316.38	258.17	231.28	194.51
Long-Term Debt	392.69	529.27	437.35	206.37	128.69	140.29
Long-Term Leases	221.53	226.89	23.5	21.01	21.35	15.77
Long-Term Deferred Tax Liabilities	81.94	238.38	271.12	265.73	268.4	292.04
Other Long-Term Liabilities	27.26	27.3	47.01	68.17	102.55	73.24
Total Liabilities	1,038	1,393	1,095	819.45	752.27	715.85

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	324.36	324.36	324.36	403.41	403.41	403.41
Retained Earnings	314.76	141.46	55.45	77.78	122.85	145.81
Treasury Stock	-29.43	-29.23	-29.16	-111.3	-111.3	-111.3
Comprehensive Income & Other	165.75	353.25	500.7	488.63	488.89	485.53
Total Common Equity	775.44	789.84	851.35	858.52	903.84	923.45
Minority Interest	-0.73	161.95	-	-	-	-
Shareholders' Equity	774.71	951.79	851.35	858.52	903.84	923.45
Total Liabilities & Equity	1,813	2,344	1,947	1,678	1,656	1,639

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	695.67	850.42	574.34	286.45	202.63	233.95
Net Cash (Debt)	-550.33	-787.78	-514.43	-204.03	-115.96	-170.76
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-1.86	-2.67	-1.75	-0.92	-0.52	-0.77
Filing Date Shares Outstanding	299.01	295.13	221.98	221.98	222.46	223.81
Total Common Shares Outstanding	299.01	295.13	221.98	221.98	222.46	223.81
Working Capital	253.3	263.78	94.65	-31.47	-5.5	2.23
Book Value Per Share	2.59	2.68	3.84	3.87	4.06	4.13
Tangible Book Value	666.15	732.73	785.87	787.15	828.41	843.81
Tangible Book Value Per Share	2.23	2.48	3.54	3.55	3.72	3.77
Land	107.56	128.1	115.54	112.55	115.69	-
Buildings	147.87	130.99	93.76	88.69	88.33	-
Machinery	120.28	107.59	81.86	88.24	88.86	-
Construction In Progress	12.5	57.13	12.86	36.55	35.14	-

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 3, 2026

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