BVL:ETNAI1 Balance Sheet

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

Millions PEN. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2014
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '14 Dec 31, 2014
Cash & Equivalents	1.03	5.41	1.78	5.28	2.88	4.67
Short-Term Investments	-	0.08	0.08	-	0.08	0.08
Cash & Short-Term Investments	1.03	5.49	1.86	5.28	2.96	4.75
Cash Growth	-57.47%	195.37%	-64.80%	78.19%	-37.64%	-15.36%
Accounts Receivable	31.87	44.14	45.65	51.81	42.27	24.86
Other Receivables	0.68	2.33	0.99	4.8	4.28	1.46
Receivables	32.8	46.64	46.75	56.88	46.92	30.3
Inventory	65.8	51.13	42.4	38.82	37.42	40.5
Prepaid Expenses	3.21	2.67	2.26	-	3.9	0.41
Other Current Assets	0.08	-	-	2.87	0.57	2.67
Total Current Assets	102.92	105.92	93.27	103.85	91.76	78.62
Property, Plant & Equipment	224.11	224.99	221.52	236.47	241.98	110.42
Long-Term Investments	-	-	1.88	4.06	3.94	2.09
Other Intangible Assets	0.48	0.56	0.67	0.79	0.89	1.43
Total Assets	327.5	331.47	317.34	345.42	338.64	192.56
Accounts Payable	25.48	31.42	22.75	30.83	28.74	5.57
Accrued Expenses	6.93	5.99	3.92	7.59	11.71	3.71
Short-Term Debt	55.57	39.54	31.62	28.94	20.34	-
Current Portion of Long-Term Debt	12.62	17.11	70.15	80.29	6.61	10.75
Current Portion of Leases	2.09	5.5	19.45	23.49	3.5	2.86
Current Income Taxes Payable	1.39	6.38	2.07	-	-	-
Current Unearned Revenue	0.28	-	-	0.55	1	-
Other Current Liabilities	2.91	3.01	2.13	4.41	6.52	6.31
Total Current Liabilities	107.27	108.94	152.09	176.09	78.42	29.2
Long-Term Debt	49.77	60.23	8.53	-	76.56	35.11
Long-Term Leases	4.84	0.44	0.94	12.8	35.16	0.87
Long-Term Deferred Tax Liabilities	25.32	24.29	24.77	29.48	29.51	19.53
Total Liabilities	187.2	193.89	186.33	218.37	219.64	84.71
Common Stock	67.54	67.54	67.54	67.54	67.54	68.04
Retained Earnings	48.32	57.05	50.23	34.64	40	47.9
Treasury Stock	-0.6	-0.6	-0.6	-	-0.25	-7.65
Comprehensive Income & Other	25.03	13.59	13.83	24.87	11.7	-0.44
Shareholders' Equity	140.3	137.58	131.01	127.06	119	107.85
Total Liabilities & Equity	327.5	331.47	317.34	345.42	338.64	192.56
Total Debt	124.89	122.82	130.69	145.52	142.17	49.59
Net Cash (Debt)	-123.86	-117.33	-128.83	-140.24	-139.21	-44.84
Net Cash Per Share	-1.85	-1.75	-1.92	-2.08	-2.06	-0.68
Filing Date Shares Outstanding	66.45	66.45	66.45	67.54	67.3	60.39
Total Common Shares Outstanding	66.45	66.45	66.45	67.54	67.3	60.39
Working Capital	-4.35	-3.02	-58.82	-72.24	13.35	49.42
Book Value Per Share	2.11	2.07	1.97	1.88	1.77	1.79
Tangible Book Value	139.82	137.02	130.34	126.27	118.11	106.42
Tangible Book Value Per Share	2.10	2.06	1.96	1.87	1.76	1.76
Land	94.79	94.79	94.79	97.48	97.48	62.61
Buildings	22.1	22.08	22.05	21.82	21.82	20.17
Machinery	125.71	124.72	129.45	131.16	128.31	46.81
Construction In Progress	73.95	69.31	58.32	55.33	52.26	4.32

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