BVL:INGENIC1 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	0.03	0.03	0.06	0.02	0.09	4.45
Cash & Short-Term Investments	0.03	0.03	0.06	0.02	0.09	4.45
Cash Growth	-71.59%	-58.06%	313.33%	-83.15%	-98.00%	6850.00%
Accounts Receivable	22.55	1.99	2.24	13.64	5.55	-
Other Receivables	1.75	22.41	21.04	1.83	2.5	7.4
Receivables	24.3	24.59	23.39	15.53	10.25	7.59
Inventory	11.18	11.32	9.16	10.97	1.83	1.26
Prepaid Expenses	-	-	-	-	1.66	1.86
Other Current Assets	2.28	2.55	1.71	1.77	-	-
Total Current Assets	37.78	38.49	34.32	28.29	13.83	15.16
Property, Plant & Equipment	33.34	33.33	33.24	32.55	31.14	32.05
Long-Term Investments	19	19	19	19	19	19
Other Long-Term Assets	-	-	-	-	11.98	7.21
Total Assets	90.11	90.82	86.57	79.84	75.94	73.42
Accounts Payable	12.05	13.46	10.33	4.89	4.79	7.05
Accrued Expenses	0.52	1.89	2.35	2.82	1.14	2.11
Short-Term Debt	-	0.09	0.09	0.08	-	-
Current Portion of Leases	-	-0.19	0.26	-	-	-
Current Income Taxes Payable	-	-	-	-	-	-0
Other Current Liabilities	1.32	0.19	0.13	0.13	1.57	1.74
Total Current Liabilities	13.89	15.45	13.16	7.92	7.5	10.9
Long-Term Leases	-	0.43	0.11	-	-	-
Long-Term Deferred Tax Liabilities	9.29	8.86	8.51	8.89	9.03	8.36
Total Liabilities	23.18	24.74	21.78	16.81	16.53	19.26
Common Stock	43.7	43.7	43.7	43.7	43.7	43.7
Retained Earnings	22.45	22.38	21.09	19.33	15.72	10.46
Shareholders' Equity	66.94	66.08	64.79	63.03	59.42	54.16
Total Liabilities & Equity	90.11	90.82	86.57	79.84	75.94	73.42
Total Debt	-	0.34	0.46	0.08	-	-
Net Cash (Debt)	0.03	-0.31	-0.4	-0.06	0.09	4.45
Net Cash Growth	-	-	-	-	-98.00%	6850.00%
Net Cash Per Share	0.01	-0.07	-0.09	-0.01	0.02	1.02
Filing Date Shares Outstanding	4.38	4.37	4.37	4.37	4.37	4.37
Total Common Shares Outstanding	4.38	4.37	4.37	4.37	4.37	4.37
Working Capital	23.89	23.04	21.17	20.37	6.33	4.26
Book Value Per Share	15.29	15.12	14.83	14.42	13.60	12.39
Tangible Book Value	66.94	66.08	64.79	63.03	59.42	54.16
Tangible Book Value Per Share	15.29	15.12	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.