Fábrica Peruana Eternit 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	8.85	12.07	9.13	6.83	7.89
Cash & Short-Term Investments	8.85	12.07	9.13	6.83	7.89
Cash Growth	-26.70%	32.19%	33.68%	-13.47%	40.79%
Accounts Receivable	86.25	42.35	48.69	42.71	49.28
Other Receivables	11.09	0.13	0.18	0.85	0.92
Receivables	97.34	58.74	67.67	43.73	50.19
Inventory	53.62	58.82	57.42	65.56	58.64
Prepaid Expenses	-	0.49	0.48	0.35	0.28
Other Current Assets	1.3	4.63	4.5	0.23	-
Total Current Assets	161.11	134.74	139.19	116.69	117.01
Property, Plant & Equipment	357.94	351.44	360.24	320.09	279.81
Long-Term Investments	0.16	0.16	0.16	0.16	0.16
Other Intangible Assets	3.39	2.5	2	0.56	0.75
Total Assets	522.59	488.84	501.58	437.49	397.72
Accounts Payable	48.95	39.56	37.2	43.98	46.2
Accrued Expenses	-	13.49	14.02	14.49	14.69
Current Portion of Leases	-	1.98	1.35	0.98	0.92
Current Income Taxes Payable	-	1.71	1.6	1.79	2.74
Other Current Liabilities	30.07	7.97	29.38	13.41	15.11
Total Current Liabilities	79.02	64.71	83.56	74.64	79.66
Long-Term Debt	79.67	79.67	72.16	39.46	13.34
Long-Term Leases	-	4.61	2.6	1.24	0.94
Long-Term Deferred Tax Liabilities	18.41	19.26	19.64	21.01	21.01
Other Long-Term Liabilities	3.19	-	-	-	-
Total Liabilities	180.29	168.24	177.96	136.35	114.95
Common Stock	39.44	27.71	27.71	27.71	27.71
Additional Paid-In Capital	-	11.72	11.72	11.72	11.72
Retained Earnings	297.78	280.68	283.71	261.22	242.85
Comprehensive Income & Other	5.08	0.49	0.49	0.49	0.49
Shareholders' Equity	342.3	320.6	323.63	301.14	282.77
Total Liabilities & Equity	522.59	488.84	501.58	437.49	397.72
Total Debt	79.67	86.26	76.11	41.68	15.2
Net Cash (Debt)	-70.82	-74.18	-66.98	-34.84	-7.31
Net Cash Per Share	-2.56	-2.68	-2.42	-1.26	-0.26
Filing Date Shares Outstanding	27.71	27.71	27.71	27.71	27.71
Total Common Shares Outstanding	27.71	27.71	27.71	27.71	27.71
Working Capital	82.09	70.04	55.64	42.05	37.35
Book Value Per Share	12.35	11.57	11.68	10.87	10.20
Tangible Book Value	338.91	318.09	321.63	300.58	282.02
Tangible Book Value Per Share	12.23	11.48	11.61	10.85	10.18
Land	-	130.64	130.64	130.64	130.64
Buildings	-	50.06	46.7	45.25	43.11
Machinery	-	191.26	181.08	169.66	156.83
Construction In Progress	-	110.92	122.43	84.22	47.77

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.