BVL:ELCOMEI1 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	43.95	28.28	67.97	56.78	77.83	254.62
Cash & Short-Term Investments	43.95	28.28	67.97	56.78	77.83	254.62
Cash Growth	-14.42%	-58.40%	19.71%	-27.05%	-69.43%	71.34%
Accounts Receivable	112.98	131.61	159.36	155.57	169.15	176.66
Other Receivables	23.15	19.06	26.35	28.13	37.04	16
Receivables	136.13	150.67	185.71	183.7	206.18	192.66
Inventory	19.91	17.09	30.14	27.05	39.76	46.01
Prepaid Expenses	-	-	-	-	1.38	1.17
Other Current Assets	106.28	122.66	101.32	75.02	61.56	52.6
Total Current Assets	306.27	318.69	385.14	342.56	386.71	547.06
Property, Plant & Equipment	514.37	516.42	631.89	620.8	715.18	733.48
Long-Term Investments	-	-	-	-	17.39	7.26
Goodwill	155.63	155.63	156.75	156.75	193.5	193.5
Other Intangible Assets	356.42	365.34	334.81	375.19	424.04	463.31
Long-Term Deferred Tax Assets	3.4	0.93	0.09	3.9	2.69	0.99
Other Long-Term Assets	83.32	94.44	115.72	115.93	104.57	146.86
Total Assets	1,419	1,451	1,624	1,615	1,844	2,092
Accounts Payable	124.05	135.17	128.2	105.92	129.75	171.74
Accrued Expenses	22.98	18.66	19.76	22.06	26.88	62.44
Short-Term Debt	13.7	17.5	22.9	10.57	44.41	35.24
Current Portion of Long-Term Debt	20.08	11.6	23.29	54.49	41.83	72.29
Current Portion of Leases	20.16	19.9	18.83	19.85	19.63	14.08
Current Income Taxes Payable	11.94	7.91	9.65	11.7	-	-
Current Unearned Revenue	-	-	-	4.8	-	-
Other Current Liabilities	36.86	32.9	44.66	39.88	58.28	155.74
Total Current Liabilities	249.75	243.63	267.28	269.27	320.78	511.53
Long-Term Debt	18.19	18.84	29.25	25.19	41.08	57.08
Long-Term Leases	89.94	86.85	86	68.18	56.91	18.96
Pension & Post-Retirement Benefits	2.51	2.5	2.6	2.87	3.1	3.01
Long-Term Deferred Tax Liabilities	120.04	128.09	149.29	148.89	171	178.56
Other Long-Term Liabilities	-	-	0.17	0.5	4.83	48.32
Total Liabilities	480.42	479.91	534.58	514.91	597.68	817.46
Common Stock	311.7	311.7	311.7	311.7	311.7	311.7
Retained Earnings	339.25	365.23	462.87	487.36	586.9	622.69
Comprehensive Income & Other	167.35	169.34	181.21	161.62	206.7	200.06
Total Common Equity	818.3	846.27	955.78	960.69	1,105	1,134
Minority Interest	120.7	125.27	134.04	139.54	141.1	140.56
Shareholders' Equity	939	971.54	1,090	1,100	1,246	1,275
Total Liabilities & Equity	1,419	1,451	1,624	1,615	1,844	2,092
Total Debt	162.06	154.69	180.26	178.29	203.85	197.64
Net Cash (Debt)	-118.11	-126.41	-112.29	-121.51	-126.03	56.98
Net Cash Per Share	-0.38	-0.41	-0.36	-0.39	-0.40	0.18
Filing Date Shares Outstanding	311.7	311.7	311.7	311.7	311.7	311.7
Total Common Shares Outstanding	311.7	311.7	311.7	311.7	311.7	311.7
Working Capital	56.52	75.06	117.86	73.28	65.93	35.52
Book Value Per Share	2.63	2.72	3.07	3.08	3.55	3.64
Tangible Book Value	306.24	325.3	464.22	428.74	487.75	477.63
Tangible Book Value Per Share	0.98	1.04	1.49	1.38	1.56	1.53
Land	248.99	248.99	308.69	318.19	402.85	430.66
Buildings	155.64	154.59	203	213.8	211.54	230.84
Machinery	227.07	225.43	306.04	303.97	313.47	334.39
Construction In Progress	13.45	15.67	3.52	0.99	0.78	0.24