Fossal S.A.A. (BVL:FOSSALC1)

Fossal Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	2.66	3.16	4.24	11.21	10.43
Cash & Short-Term Investments	2.66	3.16	4.24	11.21	10.43
Cash Growth	-15.65%	-25.57%	-62.17%	7.48%	-5.77%
Accounts Receivable	-	-	-	-	0
Other Receivables	0	0.03	0.37	0.57	0.1
Receivables	0	0.03	0.37	0.57	0.1
Prepaid Expenses	-	0.02	0.03	0.03	0.03
Other Current Assets	0.01	-	-	-	-
Total Current Assets	2.67	3.2	4.64	11.81	10.55
Other Intangible Assets	2.05	1.23	0.58	-	-
Other Long-Term Assets	0.27	0.31	0.22	0.07	0.3
Total Assets	4.99	4.75	5.43	11.88	10.85
Accounts Payable	2.68	0.46	0.68	0.73	0.54
Accrued Expenses	-	1.57	1.52	1.25	1.09
Current Portion of Leases	-	-	0.03	0.02	0.02
Current Income Taxes Payable	-	0.01	0.01	0.01	0.03
Other Current Liabilities	0.48	0.59	0.44	0.75	0.14
Total Current Liabilities	3.16	2.63	2.68	2.76	1.83
Long-Term Leases	-	-	-	0.03	0.05
Other Long-Term Liabilities	0.28	0.1	0.2	2.69	3.33
Total Liabilities	3.43	2.73	2.88	5.47	5.21
Common Stock	2.82	2.99	3.19	9.84	29.55
Retained Earnings	-1.26	-0.97	-0.64	-3.42	-23.9
Total Common Equity	1.56	2.02	2.55	6.42	5.65
Shareholders' Equity	1.56	2.02	2.55	6.42	5.65
Total Liabilities & Equity	4.99	4.75	5.43	11.88	10.85
Total Debt	-	-	0.03	0.05	0.08
Net Cash (Debt)	2.66	3.16	4.21	11.16	10.35
Net Cash Growth	-15.65%	-25.11%	-62.24%	7.78%	-5.70%
Net Cash Per Share	0.98	1.62	3.29	5.37	1.51
Filing Date Shares Outstanding	2.71	1.09	1.16	1.78	5.36
Total Common Shares Outstanding	2.71	1.09	1.16	1.78	5.36
Working Capital	-0.48	0.57	1.96	9.05	8.73
Book Value Per Share	0.57	1.85	2.19	3.60	1.05
Tangible Book Value	-0.5	0.79	1.97	6.42	5.65
Tangible Book Value Per Share	-0.18	0.72	1.69	3.60	1.05

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.