BVL:INGENIC1 Balance Sheet

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

Millions PEN. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	0.03	0.06	0.02	0.09	4.45
Cash & Short-Term Investments	0.03	0.06	0.02	0.09	4.45
Cash Growth	-58.06%	313.33%	-83.15%	-98.00%	6850.00%
Accounts Receivable	1.99	2.24	13.64	5.55	-
Other Receivables	21.88	21.04	1.83	2.5	7.4
Receivables	24.06	23.39	15.53	10.25	7.59
Inventory	9.91	9.16	10.97	1.83	1.26
Prepaid Expenses	2.48	-	-	1.66	1.86
Other Current Assets	0.07	1.71	1.77	-	-
Total Current Assets	36.55	34.32	28.29	13.83	15.16
Property, Plant & Equipment	33.48	33.24	32.55	31.14	32.05
Long-Term Investments	19	19	19	19	19
Other Long-Term Assets	-	-	-	11.98	7.21
Total Assets	89.03	86.57	79.84	75.94	73.42
Accounts Payable	12.61	10.33	4.89	4.79	7.05
Accrued Expenses	1.75	2.35	2.82	1.14	2.11
Short-Term Debt	0.09	0.09	0.08	-	-
Current Portion of Leases	0.26	0.26	-	-	-
Current Income Taxes Payable	-	-	-	-	-0
Other Current Liabilities	0.19	0.13	0.13	1.57	1.74
Total Current Liabilities	14.9	13.16	7.92	7.5	10.9
Long-Term Leases	0.11	0.11	-	-	-
Long-Term Deferred Tax Liabilities	8.51	8.51	8.89	9.03	8.36
Total Liabilities	23.52	21.78	16.81	16.53	19.26
Common Stock	43.7	43.7	43.7	43.7	43.7
Retained Earnings	21.81	21.09	19.33	15.72	10.46
Shareholders' Equity	65.51	64.79	63.03	59.42	54.16
Total Liabilities & Equity	89.03	86.57	79.84	75.94	73.42
Total Debt	0.46	0.46	0.08	-	-
Net Cash (Debt)	-0.44	-0.4	-0.06	0.09	4.45
Net Cash Growth	-	-	-	-98.00%	6850.00%
Net Cash Per Share	-0.10	-0.09	-0.01	0.02	1.02
Filing Date Shares Outstanding	4.37	4.37	4.37	4.37	4.37
Total Common Shares Outstanding	4.37	4.37	4.37	4.37	4.37
Working Capital	21.66	21.17	20.37	6.33	4.26
Book Value Per Share	14.99	14.83	14.42	13.60	12.39
Tangible Book Value	65.51	64.79	63.03	59.42	54.16
Tangible Book Value Per Share	14.99	14.83	14.42	13.60	12.39
Land	31.76	31.76	31.76	31.76	31.76
Buildings	18.98	18.98	18.57	18.57	18.57
Machinery	4.72	4.69	4.64	4.62	4.53
Construction In Progress	0.22	0.18	0.26	0.18	0.18

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