Andino Investment Holding Balance Sheet

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

Millions PEN. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	115.82	62.64	59.92	30.07	60.29	50.52
Short-Term Investments	-	-	-	52.35	26.39	12.67
Cash & Short-Term Investments	115.82	62.64	59.92	82.42	86.67	63.18
Cash Growth	119.82%	4.54%	-27.31%	-4.91%	37.18%	138.29%
Accounts Receivable	332.29	501.97	290.78	110.03	94.89	98.51
Other Receivables	36.28	29.38	23.44	25.5	35.47	28.1
Receivables	368.57	531.35	314.23	135.53	130.35	126.61
Inventory	9.86	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	23.41	27.56	23.89	-	-	-
Total Current Assets	517.65	634.51	411.03	226.7	225.78	196.74
Property, Plant & Equipment	335.83	552.98	260.5	285.5	297.75	289.85
Long-Term Investments	123.75	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	55.63	57.04	62.95	68.84	72.9	77.13
Long-Term Accounts Receivable	116.18	109.78	146.39	106.61	69.8	28.02
Long-Term Deferred Tax Assets	14.19	11.81	19.26	26.38	32.23	40.71
Other Long-Term Assets	1,104	876.98	1,006	916.43	912.43	961.11
Total Assets	2,267	2,344	1,947	1,678	1,656	1,639
Accounts Payable	108.13	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
Other Current Liabilities	268.32	-	-	-	-	-
Total Current Liabilities	376.44	370.73	316.38	258.17	231.28	194.51
Long-Term Debt	677.83	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	241.14	238.38	271.12	265.73	268.4	292.04
Other Long-Term Liabilities	27.51	27.3	47.01	68.17	102.55	73.24
Total Liabilities	1,323	1,393	1,095	819.45	752.27	715.85
Common Stock	324.36	324.36	324.36	403.41	403.41	403.41
Retained Earnings	125.8	141.46	55.45	77.78	122.85	145.81
Treasury Stock	-29.23	-29.23	-29.16	-111.3	-111.3	-111.3
Comprehensive Income & Other	361.41	353.25	500.7	488.63	488.89	485.53
Total Common Equity	782.35	789.84	851.35	858.52	903.84	923.45
Minority Interest	161.86	161.95	-	-	-	-
Shareholders' Equity	944.21	951.79	851.35	858.52	903.84	923.45
Total Liabilities & Equity	2,267	2,344	1,947	1,678	1,656	1,639
Total Debt	677.83	850.42	574.34	286.45	202.63	233.95
Net Cash (Debt)	-562.01	-787.78	-514.43	-204.03	-115.96	-170.76
Net Cash Per Share	-1.92	-2.67	-1.75	-0.92	-0.52	-0.77
Filing Date Shares Outstanding	292.83	295.13	221.98	221.98	222.46	223.81
Total Common Shares Outstanding	292.83	295.13	221.98	221.98	222.46	223.81
Working Capital	141.21	263.78	94.65	-31.47	-5.5	2.23
Book Value Per Share	2.67	2.68	3.84	3.87	4.06	4.13
Tangible Book Value	726.65	732.73	785.87	787.15	828.41	843.81
Tangible Book Value Per Share	2.48	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	-