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	56.75	42.35	48.69	42.71	49.28
Other Receivables	52.82	16.17	0.18	0.85	0.92
Receivables	109.62	58.76	67.67	43.73	50.19
Inventory	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	3.02	4.61	4.5	0.23	-
Total Current Assets	176.41	134.74	139.19	116.69	117.01
Property, Plant & Equipment	347.12	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	527.07	488.84	501.58	437.49	397.72
Accounts Payable	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	10.1	7.97	29.38	13.41	15.11
Total Current Liabilities	94.38	64.71	83.56	74.64	79.66
Long-Term Debt	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	19.26	19.64	21.01	21.01
Total Liabilities	195.66	168.24	177.96	136.35	114.95
Common Stock	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	291.49	280.68	283.71	261.22	242.85
Comprehensive Income & Other	0.49	0.49	0.49	0.49	0.49
Shareholders' Equity	331.41	320.6	323.63	301.14	282.77
Total Liabilities & Equity	527.07	488.84	501.58	437.49	397.72
Total Debt	84.59	86.26	76.11	41.68	15.2
Net Cash (Debt)	-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	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	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

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