Cavali S.A. I.C.L.V. 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	10.51	9.23	3.75	14.26	7.04	6.22
Short-Term Investments	4.27	10.78	5.47	3.15	12.53	9.9
Trading Asset Securities	-	-	-	0.8	2.41	2.62
Cash & Short-Term Investments	14.78	20.01	9.21	18.21	21.98	18.73
Cash Growth	-15.13%	117.22%	-49.42%	-17.16%	17.37%	36.11%
Accounts Receivable	8.78	12.61	14.76	5.52	5.31	4.94
Other Receivables	2.46	0.12	0.53	0.77	0.53	1.02
Receivables	11.23	13.28	15.92	7.06	6.15	6.43
Prepaid Expenses	-	0.92	1.08	1.19	0.86	0.86
Other Current Assets	1.37	0.05	0.32	0.01	3	2.99
Total Current Assets	27.38	34.26	26.53	26.47	31.99	29.01
Property, Plant & Equipment	1.77	2.31	2.28	2.18	3.12	2.56
Long-Term Investments	7.95	8.84	8.14	9.28	9.31	12.7
Other Intangible Assets	11.28	10.9	9.9	9.76	9.99	9.94
Long-Term Accounts Receivable	-	5.01	6.19	-	-	-
Other Long-Term Assets	-	-	-	1.99	3.98	4.03
Total Assets	48.37	61.31	53.04	49.69	58.39	58.24
Accounts Payable	2.21	3.12	2.84	3.02	4.48	2.58
Accrued Expenses	3.56	4.52	2.7	1.85	1.24	0.91
Current Portion of Leases	0.18	0.24	0.07	0.14	0.28	0.24
Current Income Taxes Payable	-	3.24	0.91	1.05	0.71	0.23
Current Unearned Revenue	-	-	-	0.03	0.03	0.03
Other Current Liabilities	0.95	0.36	0.24	0.95	1.29	0.94
Total Current Liabilities	6.89	11.49	6.75	7.04	8.03	4.92
Long-Term Leases	0.22	0.31	-	0.07	0.22	0.46
Long-Term Deferred Tax Liabilities	0.84	2.19	1.79	2.39	4.23	4.36
Other Long-Term Liabilities	0.51	0.62	0.71	-	-	-
Total Liabilities	8.46	14.61	9.25	9.5	12.49	9.74
Common Stock	29.95	29.95	29.95	29.95	29.95	29.95
Retained Earnings	12.52	16.75	13.83	10.25	15.92	18.28
Comprehensive Income & Other	-2.56	-	0.01	-0.02	0.03	0.27
Shareholders' Equity	39.91	46.7	43.79	40.19	45.9	48.5
Total Liabilities & Equity	48.37	61.31	53.04	49.69	58.39	58.24
Total Debt	0.39	0.56	0.07	0.21	0.51	0.7
Net Cash (Debt)	14.39	19.46	9.15	18	21.48	18.03
Net Cash Growth	-17.36%	112.74%	-49.19%	-16.20%	19.12%	50.38%
Net Cash Per Share	0.48	0.65	0.31	0.60	0.72	0.60
Filing Date Shares Outstanding	29.95	29.95	29.95	29.95	29.95	29.95
Total Common Shares Outstanding	29.95	29.95	29.95	29.95	29.95	29.95
Working Capital	20.49	22.77	19.78	19.43	23.96	24.09
Book Value Per Share	1.33	1.56	1.46	1.34	1.53	1.62
Tangible Book Value	28.63	35.81	33.89	30.43	35.91	38.56
Tangible Book Value Per Share	0.96	1.20	1.13	1.02	1.20	1.29
Machinery	-	7.97	7.55	6.94	7.15	6.18

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.