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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	7.76	8.85	12.07	9.13	6.83	7.89
Cash & Short-Term Investments	7.76	8.85	12.07	9.13	6.83	7.89
Cash Growth	-42.77%	-26.70%	32.19%	33.68%	-13.47%	40.79%
Accounts Receivable	66.17	56.75	42.35	48.69	42.71	49.28
Other Receivables	24.69	52.82	16.17	0.18	0.85	0.92
Receivables	90.86	109.62	58.76	67.67	43.73	50.19
Inventory	58.33	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	1.15	3.02	4.61	4.5	0.23	-
Total Current Assets	158.1	176.41	134.74	139.19	116.69	117.01
Property, Plant & Equipment	373.79	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	3.81	3.39	2.5	2	0.56	0.75
Total Assets	535.85	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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	47.69	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	36.96	10.1	7.97	29.38	13.41	15.11
Total Current Liabilities	84.65	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	185.18	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	Sep 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	306.16	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	350.68	331.41	320.6	323.63	301.14	282.77
Total Liabilities & Equity	535.85	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	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	79.67	84.59	86.26	76.11	41.68	15.2
Net Cash (Debt)	-71.92	-75.74	-74.18	-66.98	-34.84	-7.31
Net Cash Growth	-	-	-	-	-	-
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	73.44	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	346.87	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

Data Source: S&P Global Market Intelligence Last updated: Oct 29, 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:

Nov 6, 2026

Data Sources Report a data error