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 2024	FY 2023	FY 2022	FY 2021	FY 2014
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2014
Cash & Equivalents	3.87	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	3.87	5.49	1.86	5.28	2.96	4.75
Cash Growth	-51.62%	195.37%	-64.80%	78.19%	-37.64%	-15.36%
Accounts Receivable	35.2	44.14	45.65	51.81	42.27	24.86
Other Receivables	0.97	2.33	0.99	4.8	4.28	1.46
Receivables	36.39	46.64	46.75	56.88	46.92	30.3
Inventory	68.7	51.13	42.4	38.82	37.42	40.5
Prepaid Expenses	3.27	2.67	2.26	-	3.9	0.41
Other Current Assets	0.08	-	-	2.87	0.57	2.67
Total Current Assets	112.31	105.92	93.27	103.85	91.76	78.62
Property, Plant & Equipment	223.95	224.99	221.52	236.47	241.98	110.42
Long-Term Investments	-	-	1.88	4.06	3.94	2.09
Other Intangible Assets	0.51	0.56	0.67	0.79	0.89	1.43
Total Assets	336.77	331.47	317.34	345.42	338.64	192.56
Accounts Payable	30.91	31.42	22.75	30.83	28.74	5.57
Accrued Expenses	6.3	5.99	3.92	7.59	11.71	3.71
Short-Term Debt	58.29	39.54	31.62	28.94	20.34	-
Current Portion of Long-Term Debt	26.78	17.11	70.15	80.29	6.61	10.75
Current Portion of Leases	4.53	5.5	19.45	23.49	3.5	2.86
Current Income Taxes Payable	1.59	6.38	2.07	-	-	-
Current Unearned Revenue	-	-	-	0.55	1	-
Other Current Liabilities	3.65	3.01	2.13	4.41	6.52	6.31
Total Current Liabilities	132.06	108.94	152.09	176.09	78.42	29.2
Long-Term Debt	27.93	60.23	8.53	-	76.56	35.11
Long-Term Leases	12.82	0.44	0.94	12.8	35.16	0.87
Long-Term Deferred Tax Liabilities	24.97	24.29	24.77	29.48	29.51	19.53
Total Liabilities	197.79	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	46.69	57.05	50.23	34.64	40	47.9
Treasury Stock	-0.6	-0.6	-0.6	-	-0.25	-7.65
Comprehensive Income & Other	25.34	13.59	13.83	24.87	11.7	-0.44
Shareholders' Equity	138.98	137.58	131.01	127.06	119	107.85
Total Liabilities & Equity	336.77	331.47	317.34	345.42	338.64	192.56
Total Debt	130.36	122.82	130.69	145.52	142.17	49.59
Net Cash (Debt)	-126.49	-117.33	-128.83	-140.24	-139.21	-44.84
Net Cash Per Share	-1.89	-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	-19.75	-3.02	-58.82	-72.24	13.35	49.42
Book Value Per Share	2.09	2.07	1.97	1.88	1.77	1.79
Tangible Book Value	138.47	137.02	130.34	126.27	118.11	106.42
Tangible Book Value Per Share	2.08	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	125.41	124.72	129.45	131.16	128.31	46.81
Construction In Progress	71.93	69.31	58.32	55.33	52.26	4.32

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