BVL:ETNAI1 Income Statement

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
Revenue	184.03	196.4	204.17	220.95	205.67
Revenue Growth (YoY)	-6.30%	-3.81%	-7.60%	7.43%	94.63%
Cost of Revenue	127.04	140.45	155.41	170.74	152.7
Gross Profit	56.98	55.95	48.76	50.22	52.97
Selling, General & Admin	33.07	28.9	27.15	31.35	29.06
Other Operating Expenses	-3.58	-1.29	2.59	-1.72	-1.09
Operating Expenses	29.49	28.45	34.09	29.63	30.86
Operating Income	27.49	27.5	14.66	20.59	22.1
Interest Expense	-12.38	-11.88	-12.81	-12.6	-7.09
Interest & Investment Income	-	0.05	0.09	0.29	0.5
Earnings From Equity Investments	-	-1.58	-0.25	0.28	-0.1
Currency Exchange Gain (Loss)	-1.42	-0.69	-0.73	-0.87	1.45
Other Non Operating Income (Expenses)	0.31	-0.01	-0	-0.02	-0.04
EBT Excluding Unusual Items	13.99	13.38	0.96	7.66	16.83
Pretax Income	13.99	13.38	0.96	7.66	16.83
Income Tax Expense	2.76	7.38	-0.95	2.27	6.69
Net Income	11.23	6	1.91	5.39	10.14
Net Income to Common	11.23	6	1.91	5.39	10.14
Net Income Growth	87.22%	214.14%	-64.58%	-46.81%	-20.52%
Shares Outstanding (Basic)	67	67	67	68	68
Shares Outstanding (Diluted)	67	67	67	68	68
Shares Change (YoY)	-0.12%	-0.29%	-0.59%	-	1.78%
EPS (Basic)	0.17	0.09	0.03	0.08	0.15
EPS (Diluted)	0.17	0.09	0.03	0.08	0.15
EPS Growth	87.45%	215.07%	-64.37%	-46.81%	-21.91%
Free Cash Flow	-2.92	1.01	-1.65	1.59	21.69
Free Cash Flow Per Share	-0.04	0.01	-0.03	0.02	0.32
Gross Margin	30.96%	28.49%	23.88%	22.73%	25.75%
Operating Margin	14.94%	14.00%	7.18%	9.32%	10.75%
Profit Margin	6.10%	3.06%	0.94%	2.44%	4.93%
Free Cash Flow Margin	-1.59%	0.51%	-0.81%	0.72%	10.55%
EBITDA	35.79	36.09	26.67	33.09	32.58
EBITDA Margin	19.45%	18.38%	13.06%	14.98%	15.84%
D&A For EBITDA	8.3	8.6	12.01	12.51	10.47
EBIT	27.49	27.5	14.66	20.59	22.1
EBIT Margin	14.94%	14.00%	7.18%	9.32%	10.75%
Effective Tax Rate	19.73%	55.16%	-	29.59%	39.77%
Advertising Expenses	-	1.39	0.7	0.92	0.92

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