Fabrica Nacional de Acumuladores ETNA S.A. (BVL: ETNAI1)

BVL: ETNAI1 Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2014	FY 2013
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2014	Dec 31, 2013
Cash & Equivalents	2.43	1.78	5.28	2.88	4.67	5.53
Short-Term Investments	-	-	-	0.08	0.08	0.08
Cash & Short-Term Investments	2.43	1.78	5.28	2.96	4.75	5.61
Cash Growth	-22.97%	-66.35%	78.19%	-37.64%	-15.36%	-38.24%
Accounts Receivable	39.42	45.65	51.81	42.27	24.86	21.54
Other Receivables	1.13	0.99	4.8	4.28	1.46	4.18
Receivables	40.72	46.75	56.88	46.92	30.3	29.47
Inventory	56.66	42.4	38.82	37.42	40.5	45.55
Prepaid Expenses	2.1	-	-	3.9	0.41	0.13
Other Current Assets	0.09	2.34	2.87	0.57	2.67	1.09
Total Current Assets	101.99	93.27	103.85	91.76	78.62	81.85
Property, Plant & Equipment	220.52	221.52	236.47	241.98	110.42	102.64
Long-Term Investments	0.3	1.88	4.06	3.94	2.09	2.44
Other Intangible Assets	0.58	0.67	0.79	0.89	1.43	0.94
Total Assets	323.4	317.34	345.42	338.64	192.56	187.87
Accounts Payable	24.24	22.75	30.83	28.74	5.57	3.23
Accrued Expenses	10.94	5.99	7.59	11.71	3.71	3.24
Short-Term Debt	38.21	31.62	28.94	20.34	-	2.8
Current Portion of Long-Term Debt	14.39	70.15	80.29	6.61	10.75	4.55
Current Portion of Leases	5.46	19.45	23.49	3.5	2.86	2.72
Current Unearned Revenue	0.07	-	0.55	1	-	-
Other Current Liabilities	2.89	2.13	4.41	6.52	6.31	4.64
Total Current Liabilities	96.2	152.09	176.09	78.42	29.2	21.18
Long-Term Debt	50.17	-	-	76.56	35.11	14.24
Long-Term Leases	16.58	9.47	12.8	35.16	0.87	1.93
Long-Term Deferred Tax Liabilities	25.74	24.77	29.48	29.51	19.53	21.34
Total Liabilities	188.69	186.33	218.37	219.64	84.71	58.69
Common Stock	67.54	67.54	67.54	67.54	68.04	68.04
Retained Earnings	42.19	38.31	34.64	40	47.9	61.46
Treasury Stock	-0.6	-0.6	-	-0.25	-7.65	-
Comprehensive Income & Other	25.58	25.75	24.87	11.7	-0.44	-0.33
Shareholders' Equity	134.72	131.01	127.06	119	107.85	129.17
Total Liabilities & Equity	323.4	317.34	345.42	338.64	192.56	187.87
Total Debt	124.81	130.69	145.52	142.17	49.59	26.24
Net Cash (Debt)	-122.38	-128.91	-140.24	-139.21	-44.84	-20.63
Net Cash Per Share	-1.83	-1.92	-2.08	-2.06	-0.68	-0.30
Filing Date Shares Outstanding	66.45	66.45	67.54	67.3	60.39	68.04
Total Common Shares Outstanding	66.45	66.45	67.54	67.3	60.39	68.04
Working Capital	5.8	-58.82	-72.24	13.35	49.42	60.67
Book Value Per Share	2.03	1.97	1.88	1.77	1.79	1.90
Tangible Book Value	134.13	130.34	126.27	118.11	106.42	128.23
Tangible Book Value Per Share	2.02	1.96	1.87	1.76	1.76	1.88
Land	97.48	97.48	97.48	97.48	62.61	56.47
Buildings	22.65	22.65	21.82	21.82	20.17	19.19
Machinery	133.3	132.4	131.16	128.31	46.81	43.15
Construction In Progress	62.81	56.56	55.33	52.26	4.32	3.53

Source: S&P Capital IQ. Standard template. Financial Sources.