BVL:ETNAI1 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	1	5.41	1.78	5.28	2.88
Short-Term Investments	-	0.08	0.08	-	0.08
Cash & Short-Term Investments	1	5.49	1.86	5.28	2.96
Cash Growth	-81.83%	195.37%	-64.80%	78.19%	-37.64%
Accounts Receivable	30.48	44.14	45.65	51.81	42.27
Other Receivables	1.12	2.33	0.99	4.8	4.28
Receivables	31.6	46.64	46.75	56.88	46.92
Inventory	61.21	51.13	42.4	38.82	37.42
Prepaid Expenses	-	2.67	2.26	-	3.9
Other Current Assets	1.52	-	-	2.87	0.57
Total Current Assets	95.33	105.92	93.27	103.85	91.76
Property, Plant & Equipment	222.96	224.99	221.52	236.47	241.98
Long-Term Investments	0.77	-	1.88	4.06	3.94
Other Intangible Assets	0.48	0.56	0.67	0.79	0.89
Total Assets	319.54	331.47	317.34	345.42	338.64
Accounts Payable	23.78	31.42	22.75	30.83	28.74
Accrued Expenses	-	5.99	3.92	7.59	11.71
Short-Term Debt	-	39.54	31.62	28.94	20.34
Current Portion of Long-Term Debt	-	17.11	70.15	80.29	6.61
Current Portion of Leases	-	5.5	19.45	23.49	3.5
Current Income Taxes Payable	-	6.38	2.07	-	-
Current Unearned Revenue	-	-	-	0.55	1
Other Current Liabilities	74.51	3.01	2.13	4.41	6.52
Total Current Liabilities	98.29	108.94	152.09	176.09	78.42
Long-Term Debt	-	60.23	8.53	-	76.56
Long-Term Leases	-	0.44	0.94	12.8	35.16
Long-Term Deferred Tax Liabilities	22.92	24.29	24.77	29.48	29.51
Other Long-Term Liabilities	50.81	-	-	-	-
Total Liabilities	172.02	193.89	186.33	218.37	219.64
Common Stock	67.54	67.54	67.54	67.54	67.54
Retained Earnings	55.22	57.05	50.23	34.64	40
Treasury Stock	-0.6	-0.6	-0.6	-	-0.25
Comprehensive Income & Other	25.36	13.59	13.83	24.87	11.7
Shareholders' Equity	147.53	137.58	131.01	127.06	119
Total Liabilities & Equity	319.54	331.47	317.34	345.42	338.64
Total Debt	-	122.82	130.69	145.52	142.17
Net Cash (Debt)	1	-117.33	-128.83	-140.24	-139.21
Net Cash Per Share	0.01	-1.75	-1.92	-2.08	-2.06
Filing Date Shares Outstanding	67.08	66.45	66.45	67.54	67.3
Total Common Shares Outstanding	67.08	66.45	66.45	67.54	67.3
Working Capital	-2.96	-3.02	-58.82	-72.24	13.35
Book Value Per Share	2.20	2.07	1.97	1.88	1.77
Tangible Book Value	147.04	137.02	130.34	126.27	118.11
Tangible Book Value Per Share	2.19	2.06	1.96	1.87	1.76
Land	-	94.79	94.79	97.48	97.48
Buildings	-	22.08	22.05	21.82	21.82
Machinery	-	124.72	129.45	131.16	128.31
Construction In Progress	-	69.31	58.32	55.33	52.26

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