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

Fábrica Peruana Eternit Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	12.16	8.85	12.07	9.13	6.83	7.89
Cash & Short-Term Investments	12.16	8.85	12.07	9.13	6.83	7.89
Cash Growth	-11.35%	-26.70%	32.19%	33.68%	-13.47%	40.79%
Accounts Receivable	54.81	56.75	42.35	48.69	42.71	49.28
Other Receivables	34.54	52.82	16.17	0.18	0.85	0.92
Receivables	89.37	109.62	58.76	67.67	43.73	50.19
Inventory	59.18	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	3.98	3.02	4.61	4.5	0.23	-
Total Current Assets	164.7	176.41	134.74	139.19	116.69	117.01
Property, Plant & Equipment	362.99	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	3.95	3.39	2.5	2	0.56	0.75
Total Assets	531.79	527.07	488.84	501.58	437.49	397.72

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	55.37	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	33.4	10.1	7.97	29.38	13.41	15.11
Total Current Liabilities	88.77	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	2.69	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	189.55	195.66	168.24	177.96	136.35	114.95

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
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	297.72	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	342.24	331.41	320.6	323.63	301.14	282.77
Total Liabilities & Equity	531.79	527.07	488.84	501.58	437.49	397.72

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	82.36	84.59	86.26	76.11	41.68	15.2
Net Cash (Debt)	-70.2	-75.74	-74.18	-66.98	-34.84	-7.31
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-2.36	-2.73	-2.68	-2.42	-1.26	-0.26
Filing Date Shares Outstanding	27.71	27.71	27.71	27.71	27.71	27.71
Total Common Shares Outstanding	27.71	27.71	27.71	27.71	27.71	27.71
Working Capital	75.93	82.03	70.04	55.64	42.05	37.35
Book Value Per Share	12.35	11.96	11.57	11.68	10.87	10.20
Tangible Book Value	338.29	328.02	318.09	321.63	300.58	282.02
Tangible Book Value Per Share	12.21	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

Data Source: S&P Global Market Intelligence Last updated: Jul 31, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 5, 2026

Data Sources Report a data error