BVL:ELCOMEI1 Balance Sheet

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

Millions PEN. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	28.28	67.97	56.78	77.83	254.62
Cash & Short-Term Investments	28.28	67.97	56.78	77.83	254.62
Cash Growth	-58.40%	19.71%	-27.05%	-69.43%	71.34%
Accounts Receivable	131.61	159.36	155.57	169.15	176.66
Other Receivables	19.06	26.35	28.13	37.04	16
Receivables	150.67	185.71	183.7	206.18	192.66
Inventory	17.09	30.14	27.05	39.76	46.01
Prepaid Expenses	-	-	-	1.38	1.17
Other Current Assets	122.66	101.32	75.02	61.56	52.6
Total Current Assets	318.69	385.14	342.56	386.71	547.06
Property, Plant & Equipment	516.42	631.89	620.8	715.18	733.48
Long-Term Investments	-	-	-	17.39	7.26
Goodwill	-	156.75	156.75	193.5	193.5
Other Intangible Assets	520.97	334.81	375.19	424.04	463.31
Long-Term Deferred Tax Assets	0.93	0.09	3.9	2.69	0.99
Other Long-Term Assets	94.44	115.72	115.93	104.57	146.86
Total Assets	1,451	1,624	1,615	1,844	2,092
Accounts Payable	135.17	128.2	105.92	129.75	171.74
Accrued Expenses	18.54	19.76	22.06	26.88	62.44
Short-Term Debt	-	22.9	10.57	44.41	35.24
Current Portion of Long-Term Debt	29.1	23.29	54.49	41.83	72.29
Current Portion of Leases	19.9	18.83	19.85	19.63	14.08
Current Income Taxes Payable	-	9.65	11.7	-	-
Current Unearned Revenue	-	-	4.8	-	-
Other Current Liabilities	40.93	44.66	39.88	58.28	155.74
Total Current Liabilities	243.63	267.28	269.27	320.78	511.53
Long-Term Debt	18.84	29.25	25.19	41.08	57.08
Long-Term Leases	86.85	86	68.18	56.91	18.96
Pension & Post-Retirement Benefits	2.5	2.6	2.87	3.1	3.01
Long-Term Deferred Tax Liabilities	128.09	149.29	148.89	171	178.56
Other Long-Term Liabilities	-	0.17	0.5	4.83	48.32
Total Liabilities	479.91	534.58	514.91	597.68	817.46
Common Stock	311.7	311.7	311.7	311.7	311.7
Retained Earnings	313.51	462.87	487.36	586.9	622.69
Comprehensive Income & Other	221.06	181.21	161.62	206.7	200.06
Total Common Equity	846.27	955.78	960.69	1,105	1,134
Minority Interest	125.27	134.04	139.54	141.1	140.56
Shareholders' Equity	971.54	1,090	1,100	1,246	1,275
Total Liabilities & Equity	1,451	1,624	1,615	1,844	2,092
Total Debt	154.69	180.26	178.29	203.85	197.64
Net Cash (Debt)	-126.41	-112.29	-121.51	-126.03	56.98
Net Cash Per Share	-1.35	-0.36	-0.39	-0.40	0.18
Filing Date Shares Outstanding	-	311.7	311.7	311.7	311.7
Total Common Shares Outstanding	-	311.7	311.7	311.7	311.7
Working Capital	75.06	117.86	73.28	65.93	35.52
Book Value Per Share	-	3.07	3.08	3.55	3.64
Tangible Book Value	325.3	464.22	428.74	487.75	477.63
Tangible Book Value Per Share	-	1.49	1.38	1.56	1.53
Land	-	308.69	318.19	402.85	430.66
Buildings	-	203	213.8	211.54	230.84
Machinery	-	306.04	303.97	313.47	334.39
Construction In Progress	-	3.52	0.99	0.78	0.24

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