BVL:LUISAI1 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	294.53	229.16	190.25	67.95	102.07	83.63
Cash & Short-Term Investments	294.53	229.16	190.25	67.95	102.07	83.63
Cash Growth	46.51%	20.45%	180.00%	-33.43%	22.05%	117.46%
Accounts Receivable	63.36	83.07	76.26	58.73	15.57	60.47
Other Receivables	0.49	1.95	3.73	28.98	11.42	0.2
Receivables	63.85	85.02	79.99	87.71	26.99	60.66
Inventory	47.48	38.38	38.44	41.48	44.28	37.37
Other Current Assets	0.58	0.86	10.96	0.48	0.52	0.26
Total Current Assets	406.43	353.41	319.64	197.62	173.85	181.92
Property, Plant & Equipment	175.04	170.84	184.1	184.3	194.78	213.45
Other Intangible Assets	11.53	11.56	11.7	11.81	11.49	11.31
Long-Term Deferred Tax Assets	10.71	10.5	8.05	4.69	0.67	-
Total Assets	603.71	546.31	523.49	398.41	380.79	406.69
Accounts Payable	74.66	25.6	22.78	23.28	17.53	17.47
Accrued Expenses	14.36	27.39	20.28	8.35	10.3	17.97
Short-Term Debt	-	0.03	0.09	0.18	0.03	0.07
Current Income Taxes Payable	25.67	9.32	24.33	-	0.32	19.11
Other Current Liabilities	17.22	21.15	19.69	17.36	25.68	11.24
Total Current Liabilities	131.91	83.49	87.18	49.17	53.85	65.86
Long-Term Deferred Tax Liabilities	-	-	-	-	-	0.65
Other Long-Term Liabilities	83.44	81.32	91.99	85.31	89.51	103.87
Total Liabilities	215.35	164.81	179.17	134.48	143.36	170.38
Common Stock	9.69	9.69	9.69	9.69	9.69	9.69
Retained Earnings	378.67	371.82	334.63	254.24	227.74	226.62
Shareholders' Equity	388.36	381.5	344.32	263.93	237.43	236.31
Total Liabilities & Equity	603.71	546.31	523.49	398.41	380.79	406.69
Total Debt	-	0.03	0.09	0.18	0.03	0.07
Net Cash (Debt)	294.53	229.13	190.16	67.77	102.04	83.56
Net Cash Growth	46.60%	20.50%	180.60%	-33.59%	22.12%	311.68%
Net Cash Per Share	-	102.70	85.23	30.37	45.74	37.45
Filing Date Shares Outstanding	-	2.23	2.23	2.23	2.23	2.23
Total Common Shares Outstanding	-	2.23	2.23	2.23	2.23	2.23
Working Capital	274.52	269.92	232.46	148.45	120	116.06
Book Value Per Share	-	171.00	154.33	118.30	106.42	105.92
Tangible Book Value	376.83	369.94	332.62	252.12	225.94	224.99
Tangible Book Value Per Share	-	165.82	149.09	113.01	101.27	100.85
Land	-	1.68	1.68	1.68	1.68	1.68
Machinery	-	394.15	384.65	377.96	360.5	322.62
Construction In Progress	-	18.81	12.3	7.59	6.4	39.02

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