BVL:ANDEXBC1 Balance Sheet

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

Millions PEN. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	11.19	8.79	9.16	0.95	0.45	0.95
Cash & Short-Term Investments	11.19	8.79	9.16	0.95	0.45	0.95
Cash Growth	44.18%	-3.98%	858.93%	114.54%	-53.12%	-56.60%
Accounts Receivable	10.41	0.2	13.55	1.62	0.79	0.21
Other Receivables	3.33	0.42	0.48	0.47	0.19	0.39
Receivables	13.76	1.1	14.72	2.2	1.16	0.69
Prepaid Expenses	-	0.12	0.01	0.1	0.06	0.03
Other Current Assets	0.17	0.18	0.27	0.69	0.69	0.41
Total Current Assets	25.12	10.19	24.16	3.95	2.35	2.08
Property, Plant & Equipment	0.96	1.24	0.59	0.64	0.48	0.54
Goodwill	0.57	0.57	0.57	0.57	0.57	0.57
Other Intangible Assets	1.57	1.77	1.35	1.9	0.19	0.19
Long-Term Deferred Tax Assets	0.03	0.03	-	0.1	0.25	0.36
Other Long-Term Assets	0.53	-	-	-	0	-
Total Assets	39.26	13.8	26.67	7.17	3.84	3.75
Accounts Payable	0.13	0.09	0.06	0.58	0.45	0.1
Accrued Expenses	0.3	0.06	0.29	0.32	0.92	0.27
Current Portion of Leases	-	-	-	0.17	-	-
Current Income Taxes Payable	0.07	3.2	2.62	0.2	0.13	0.04
Other Current Liabilities	0.89	1.48	5.25	1	1.45	1
Total Current Liabilities	1.39	4.82	8.22	2.26	2.96	1.41
Long-Term Leases	0.38	-	-	0.04	-	-
Long-Term Deferred Tax Liabilities	-	-	3.55	-	-	-
Other Long-Term Liabilities	1.92	2.57	2.05	2.1	2.2	1.99
Total Liabilities	3.69	7.39	13.82	4.41	5.15	3.4
Common Stock	4.34	4.34	4.34	6.69	4.34	4.34
Retained Earnings	30.37	2.08	8.52	-3.93	-5.65	-3.99
Total Common Equity	35.58	6.41	12.85	2.76	-1.31	0.35
Shareholders' Equity	35.58	6.41	12.85	2.76	-1.31	0.35
Total Liabilities & Equity	39.26	13.8	26.67	7.17	3.84	3.75
Total Debt	0.38	-	-	0.21	-	-
Net Cash (Debt)	10.81	8.79	9.16	0.74	0.45	0.95
Net Cash Growth	53.16%	-3.98%	1130.73%	67.16%	-53.12%	-56.60%
Net Cash Per Share	0.25	0.20	0.21	0.02	0.03	0.06
Filing Date Shares Outstanding	43.36	43.36	43.36	41.08	16.25	16.25
Total Common Shares Outstanding	43.36	43.36	43.36	41.08	16.25	16.25
Working Capital	23.73	5.38	15.94	1.69	-0.6	0.68
Book Value Per Share	0.82	0.15	0.30	0.07	-0.08	0.02
Tangible Book Value	33.44	4.08	10.93	0.28	-2.07	-0.42
Tangible Book Value Per Share	0.77	0.09	0.25	0.01	-0.13	-0.03
Machinery	0.99	0.72	0.71	0.66	0.66	0.66

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