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

BVL:ETNAI1 Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	2.75	1	5.41	1.78	5.28	2.88
Short-Term Investments	0.08	0.08	0.08	0.08	-	0.08
Cash & Short-Term Investments	2.83	1.08	5.49	1.86	5.28	2.96
Cash Growth	174.08%	-80.34%	195.37%	-64.80%	78.19%	-37.64%
Accounts Receivable	36.92	30.48	44.14	45.65	51.81	42.27
Other Receivables	1.95	0.58	2.33	0.99	4.8	4.28
Receivables	39.01	31.21	46.64	46.75	56.88	46.92
Inventory	58.1	61.21	51.13	42.4	38.82	37.42
Prepaid Expenses	1.31	0.74	1.82	2.26	-	3.9
Other Current Assets	-	-	-	-	2.87	0.57
Total Current Assets	101.25	94.24	105.08	93.27	103.85	91.76
Property, Plant & Equipment	219.71	220.03	224.99	221.52	236.47	241.98
Long-Term Investments	-	-	-	1.88	4.06	3.94
Other Intangible Assets	0.48	0.47	0.56	0.67	0.79	0.89
Total Assets	321.44	314.74	330.63	317.34	345.42	338.64

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	18.2	23.79	31.42	22.75	30.83	28.74
Accrued Expenses	7.15	6.52	5.99	3.92	7.59	11.71
Short-Term Debt	56.42	48.52	39.54	31.62	28.94	20.34
Current Portion of Long-Term Debt	13.33	12.75	16.27	70.15	80.29	6.61
Current Portion of Leases	4.59	2.03	5.5	19.45	23.49	3.5
Current Income Taxes Payable	-	2.26	6.38	2.07	-	-
Current Unearned Revenue	-	0.32	-	-	0.55	1
Other Current Liabilities	20.48	2.2	3.01	2.13	4.41	6.52
Total Current Liabilities	120.17	98.38	108.09	152.09	176.09	78.42
Long-Term Debt	35.95	46.05	45.73	8.53	-	76.56
Long-Term Leases	0.28	4.34	14.94	0.94	12.8	35.16
Long-Term Deferred Tax Liabilities	23.16	23.06	24.29	24.77	29.48	29.51
Total Liabilities	179.56	171.83	193.05	186.33	218.37	219.64

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	67.54	67.54	67.54	67.54	67.54	67.54
Retained Earnings	51.14	63.04	57.05	50.23	34.64	40
Treasury Stock	-0.6	-0.6	-0.6	-0.6	-	-0.25
Comprehensive Income & Other	23.8	12.93	13.59	13.83	24.87	11.7
Shareholders' Equity	141.88	142.91	137.58	131.01	127.06	119
Total Liabilities & Equity	321.44	314.74	330.63	317.34	345.42	338.64

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	110.57	113.69	121.97	130.69	145.52	142.17
Net Cash (Debt)	-107.74	-112.61	-116.49	-128.83	-140.24	-139.21
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-1.61	-1.68	-1.74	-1.92	-2.08	-2.06
Filing Date Shares Outstanding	66.45	66.45	66.45	66.45	67.54	67.3
Total Common Shares Outstanding	66.45	66.45	66.45	66.45	67.54	67.3
Working Capital	-18.92	-4.14	-3.02	-58.82	-72.24	13.35
Book Value Per Share	2.14	2.15	2.07	1.97	1.88	1.77
Tangible Book Value	141.4	142.44	137.02	130.34	126.27	118.11
Tangible Book Value Per Share	2.13	2.14	2.06	1.96	1.87	1.76
Land	93.23	93.23	94.79	94.79	97.48	97.48
Buildings	23.35	21.89	22.08	22.05	21.82	21.82
Machinery	129.15	127.77	122.97	129.45	131.16	128.31
Construction In Progress	73.6	69.87	69.31	58.32	55.33	52.26

Data Source: S&P Global Market Intelligence Last updated: Oct 20, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Nov 7, 2026

Data Sources Report a data error