Fábrica Peruana Eternit S.A. (BVL:ETERNII1)

Fábrica Peruana Eternit Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	13.56	12.07	9.13	6.83	7.89	5.61
Cash & Short-Term Investments	13.56	12.07	9.13	6.83	7.89	5.61
Cash Growth	120.69%	32.19%	33.68%	-13.47%	40.79%	32.68%
Accounts Receivable	79.13	42.35	48.69	42.71	49.28	42.48
Other Receivables	1.99	0.13	0.18	0.85	0.92	1.04
Receivables	81.13	58.74	67.67	43.73	50.19	43.51
Inventory	57.88	58.82	57.42	65.56	58.64	50.66
Prepaid Expenses	-	0.49	0.48	0.35	0.28	0.04
Other Current Assets	0.24	4.63	4.5	0.23	-	-
Total Current Assets	152.8	134.74	139.19	116.69	117.01	99.83
Property, Plant & Equipment	330.15	351.44	360.24	320.09	279.81	267.85
Long-Term Investments	0.16	0.16	0.16	0.16	0.16	0.16
Other Intangible Assets	3.5	2.5	2	0.56	0.75	1.07
Other Long-Term Assets	-	-	-	-	-	0
Total Assets	486.61	488.84	501.58	437.49	397.72	368.9
Accounts Payable	18.06	39.56	37.2	43.98	46.2	44.64
Accrued Expenses	-	13.49	14.02	14.49	14.69	17.36
Current Portion of Long-Term Debt	10.42	-	-	-	-	-
Current Portion of Leases	-	1.98	1.35	0.98	0.92	0.58
Current Income Taxes Payable	-	1.71	1.6	1.79	2.74	0.67
Other Current Liabilities	24.95	7.97	29.38	13.41	15.11	2.06
Total Current Liabilities	53.43	64.71	83.56	74.64	79.66	65.31
Long-Term Debt	79.67	79.67	72.16	39.46	13.34	24.2
Long-Term Leases	-	4.61	2.6	1.24	0.94	0.3
Long-Term Deferred Tax Liabilities	19.26	19.26	19.64	21.01	21.01	23.86
Total Liabilities	155.95	168.24	177.96	136.35	114.95	113.67
Common Stock	39.44	27.71	27.71	27.71	27.71	27.71
Additional Paid-In Capital	-	11.72	11.72	11.72	11.72	11.72
Retained Earnings	286.15	280.68	283.71	261.22	242.85	215.31
Comprehensive Income & Other	5.08	0.49	0.49	0.49	0.49	0.49
Shareholders' Equity	330.66	320.6	323.63	301.14	282.77	255.23
Total Liabilities & Equity	486.61	488.84	501.58	437.49	397.72	368.9
Total Debt	90.09	86.26	76.11	41.68	15.2	25.08
Net Cash (Debt)	-76.53	-74.18	-66.98	-34.84	-7.31	-19.48
Net Cash Per Share	-2.76	-2.68	-2.42	-1.26	-0.26	-0.70
Filing Date Shares Outstanding	48.95	27.71	27.71	27.71	27.71	27.71
Total Common Shares Outstanding	48.95	27.71	27.71	27.71	27.71	27.71
Working Capital	99.37	70.04	55.64	42.05	37.35	34.52
Book Value Per Share	6.76	11.57	11.68	10.87	10.20	9.21
Tangible Book Value	327.16	318.09	321.63	300.58	282.02	254.16
Tangible Book Value Per Share	6.68	11.48	11.61	10.85	10.18	9.17
Land	-	130.64	130.64	130.64	130.64	130.64
Buildings	-	50.06	46.7	45.25	43.11	43.11
Machinery	-	191.26	181.08	169.66	156.83	155.47
Construction In Progress	-	110.92	122.43	84.22	47.77	26.36

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