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

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	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2014	Dec 31, 2013
Cash & Equivalents	7.99	1.78	5.28	2.88	4.67	5.53
Short-Term Investments	-	-	-	0.08	0.08	0.08
Cash & Short-Term Investments	7.99	1.78	5.28	2.96	4.75	5.61
Cash Growth	225.55%	-66.35%	78.19%	-37.64%	-15.36%	-38.24%
Accounts Receivable	37.46	45.65	51.81	42.27	24.86	21.54
Other Receivables	1.54	0.99	4.8	4.28	1.46	4.18
Receivables	39.2	46.75	56.88	46.92	30.3	29.47
Inventory	57.58	42.4	38.82	37.42	40.5	45.55
Prepaid Expenses	2.77	-	-	3.9	0.41	0.13
Other Current Assets	0.08	2.34	2.87	0.57	2.67	1.09
Total Current Assets	107.62	93.27	103.85	91.76	78.62	81.85
Property, Plant & Equipment	219.64	221.52	236.47	241.98	110.42	102.64
Long-Term Investments	0.84	1.88	4.06	3.94	2.09	2.44
Other Intangible Assets	0.61	0.67	0.79	0.89	1.43	0.94
Total Assets	328.72	317.34	345.42	338.64	192.56	187.87
Accounts Payable	26.13	22.75	30.83	28.74	5.57	3.23
Accrued Expenses	9.26	5.99	7.59	11.71	3.71	3.24
Short-Term Debt	40.59	31.62	28.94	20.34	-	2.8
Current Portion of Long-Term Debt	12.98	70.15	80.29	6.61	10.75	4.55
Current Portion of Leases	6.49	19.45	23.49	3.5	2.86	2.72
Current Unearned Revenue	0.11	-	0.55	1	-	-
Other Current Liabilities	2.35	2.13	4.41	6.52	6.31	4.64
Total Current Liabilities	97.91	152.09	176.09	78.42	29.2	21.18
Long-Term Debt	53.92	-	-	76.56	35.11	14.24
Long-Term Leases	17.88	9.47	12.8	35.16	0.87	1.93
Long-Term Deferred Tax Liabilities	25.41	24.77	29.48	29.51	19.53	21.34
Total Liabilities	195.12	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	41.07	38.31	34.64	40	47.9	61.46
Treasury Stock	-0.6	-0.6	-	-0.25	-7.65	-
Comprensive Income & Other	25.57	25.75	24.87	11.7	-0.44	-0.33
Shareholders' Equity	133.59	131.01	127.06	119	107.85	129.17
Total Liabilities & Equity	328.72	317.34	345.42	338.64	192.56	187.87
Total Debt	131.86	130.69	145.52	142.17	49.59	26.24
Net Cash (Debt)	-123.87	-128.91	-140.24	-139.21	-44.84	-20.63
Net Cash Per Share	-1.85	-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	9.71	-58.82	-72.24	13.35	49.42	60.67
Book Value Per Share	2.01	1.97	1.88	1.77	1.79	1.90
Tangible Book Value	132.98	130.34	126.27	118.11	106.42	128.23
Tangible Book Value Per Share	2.00	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	133.21	132.4	131.16	128.31	46.81	43.15
Construction In Progress	59.55	56.56	55.33	52.26	4.32	3.53

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