BVL:ETNAI1 Balance Sheet

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

Millions PEN. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	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	2.38	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	2.46	1.08	5.49	1.86	5.28	2.96
Cash Growth	-51.94%	-80.34%	195.37%	-64.80%	78.19%	-37.64%
Accounts Receivable	29.77	30.48	44.14	45.65	51.81	42.27
Other Receivables	1.79	0.58	2.33	0.99	4.8	4.28
Receivables	31.85	31.21	46.64	46.75	56.88	46.92
Inventory	58.84	61.21	51.13	42.4	38.82	37.42
Prepaid Expenses	-	0.74	1.82	2.26	-	3.9
Other Current Assets	2.76	-	-	-	2.87	0.57
Total Current Assets	95.92	94.24	105.08	93.27	103.85	91.76
Property, Plant & Equipment	220.44	220.03	224.99	221.52	236.47	241.98
Long-Term Investments	-	-	-	1.88	4.06	3.94
Other Intangible Assets	0.51	0.47	0.56	0.67	0.79	0.89
Total Assets	316.86	314.74	330.63	317.34	345.42	338.64
Accounts Payable	20.54	23.79	31.42	22.75	30.83	28.74
Accrued Expenses	7.96	6.52	5.99	3.92	7.59	11.71
Short-Term Debt	60.16	48.52	39.54	31.62	28.94	20.34
Current Portion of Long-Term Debt	12.82	12.75	16.27	70.15	80.29	6.61
Current Portion of Leases	5.45	2.03	5.5	19.45	23.49	3.5
Current Income Taxes Payable	1.62	2.26	6.38	2.07	-	-
Current Unearned Revenue	0.03	0.32	-	-	0.55	1
Other Current Liabilities	2.11	2.2	3.01	2.13	4.41	6.52
Total Current Liabilities	110.7	98.38	108.09	152.09	176.09	78.42
Long-Term Debt	42.75	46.05	45.73	8.53	-	76.56
Long-Term Leases	0.45	4.34	14.94	0.94	12.8	35.16
Long-Term Deferred Tax Liabilities	23.31	23.06	24.29	24.77	29.48	29.51
Total Liabilities	177.21	171.83	193.05	186.33	218.37	219.64
Common Stock	67.54	67.54	67.54	67.54	67.54	67.54
Retained Earnings	48.37	63.04	57.05	50.23	34.64	40
Treasury Stock	-0.6	-0.6	-0.6	-0.6	-	-0.25
Comprehensive Income & Other	24.34	12.93	13.59	13.83	24.87	11.7
Shareholders' Equity	139.65	142.91	137.58	131.01	127.06	119
Total Liabilities & Equity	316.86	314.74	330.63	317.34	345.42	338.64
Total Debt	121.63	113.69	121.97	130.69	145.52	142.17
Net Cash (Debt)	-119.17	-112.61	-116.49	-128.83	-140.24	-139.21
Net Cash Per Share	-1.78	-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	-14.78	-4.14	-3.02	-58.82	-72.24	13.35
Book Value Per Share	2.10	2.15	2.07	1.97	1.88	1.77
Tangible Book Value	139.14	142.44	137.02	130.34	126.27	118.11
Tangible Book Value Per Share	2.09	2.14	2.06	1.96	1.87	1.76
Land	93.23	93.23	94.79	94.79	97.48	97.48
Buildings	21.89	21.89	22.08	22.05	21.82	21.82
Machinery	127.99	127.77	122.97	129.45	131.16	128.31
Construction In Progress	72.22	69.87	69.31	58.32	55.33	52.26

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