Fábrica Peruana Eternit 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	22.1	8.85	12.07	9.13	6.83	7.89
Cash & Short-Term Investments	22.1	8.85	12.07	9.13	6.83	7.89
Cash Growth	115.29%	-26.70%	32.19%	33.68%	-13.47%	40.79%
Accounts Receivable	86.86	56.75	42.35	48.69	42.71	49.28
Other Receivables	2.76	52.82	16.17	0.18	0.85	0.92
Receivables	89.61	109.62	58.76	67.67	43.73	50.19
Inventory	51.77	53.62	58.82	57.42	65.56	58.64
Prepaid Expenses	-	1.3	0.49	0.48	0.35	0.28
Other Current Assets	1.87	3.02	4.61	4.5	0.23	-
Total Current Assets	165.36	176.41	134.74	139.19	116.69	117.01
Property, Plant & Equipment	350.72	347.12	351.44	360.24	320.09	279.81
Long-Term Investments	0.16	0.16	0.16	0.16	0.16	0.16
Other Intangible Assets	3.27	3.39	2.5	2	0.56	0.75
Total Assets	519.5	527.07	488.84	501.58	437.49	397.72
Accounts Payable	49.83	64.95	39.56	37.2	43.98	46.2
Accrued Expenses	-	15.22	13.49	14.02	14.49	14.69
Current Portion of Leases	-	1.72	1.98	1.35	0.98	0.92
Current Income Taxes Payable	-	2.4	1.71	1.6	1.79	2.74
Other Current Liabilities	32.3	10.1	7.97	29.38	13.41	15.11
Total Current Liabilities	82.12	94.38	64.71	83.56	74.64	79.66
Long-Term Debt	79.67	79.67	79.67	72.16	39.46	13.34
Long-Term Leases	-	3.19	4.61	2.6	1.24	0.94
Long-Term Deferred Tax Liabilities	18.41	18.41	19.26	19.64	21.01	21.01
Total Liabilities	183.16	195.66	168.24	177.96	136.35	114.95
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	291.83	291.49	280.68	283.71	261.22	242.85
Comprehensive Income & Other	5.08	0.49	0.49	0.49	0.49	0.49
Shareholders' Equity	336.34	331.41	320.6	323.63	301.14	282.77
Total Liabilities & Equity	519.5	527.07	488.84	501.58	437.49	397.72
Total Debt	79.67	84.59	86.26	76.11	41.68	15.2
Net Cash (Debt)	-57.57	-75.74	-74.18	-66.98	-34.84	-7.31
Net Cash Per Share	-	-2.73	-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	83.24	82.03	70.04	55.64	42.05	37.35
Book Value Per Share	-	11.96	11.57	11.68	10.87	10.20
Tangible Book Value	333.08	328.02	318.09	321.63	300.58	282.02
Tangible Book Value Per Share	-	11.84	11.48	11.61	10.85	10.18
Land	-	114.98	130.64	130.64	130.64	130.64
Buildings	-	50.4	50.06	46.7	45.25	43.11
Machinery	-	201.92	191.26	181.08	169.66	156.83
Construction In Progress	-	126.33	110.92	122.43	84.22	47.77

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