BVL:LUISAI1 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	229.16	190.25	67.95	102.07	83.63
Cash & Short-Term Investments	229.16	190.25	67.95	102.07	83.63
Cash Growth	20.45%	180.00%	-33.43%	22.05%	117.46%
Accounts Receivable	83.07	76.26	58.73	15.57	60.47
Other Receivables	1.95	3.73	28.98	11.42	0.2
Receivables	85.02	79.99	87.71	26.99	60.66
Inventory	38.38	38.44	41.48	44.28	37.37
Other Current Assets	0.86	10.96	0.48	0.52	0.26
Total Current Assets	353.41	319.64	197.62	173.85	181.92
Property, Plant & Equipment	170.84	184.1	184.3	194.78	213.45
Other Intangible Assets	11.56	11.7	11.81	11.49	11.31
Long-Term Deferred Tax Assets	10.5	8.05	4.69	0.67	-
Total Assets	546.31	523.49	398.41	380.79	406.69
Accounts Payable	25.6	22.78	23.28	17.53	17.47
Accrued Expenses	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	9.32	24.33	-	0.32	19.11
Other Current Liabilities	21.15	19.69	17.36	25.68	11.24
Total Current Liabilities	83.49	87.18	49.17	53.85	65.86
Long-Term Deferred Tax Liabilities	-	-	-	-	0.65
Other Long-Term Liabilities	81.32	91.99	85.31	89.51	103.87
Total Liabilities	164.81	179.17	134.48	143.36	170.38
Common Stock	9.69	9.69	9.69	9.69	9.69
Retained Earnings	371.82	334.63	254.24	227.74	226.62
Shareholders' Equity	381.5	344.32	263.93	237.43	236.31
Total Liabilities & Equity	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)	229.13	190.16	67.77	102.04	83.56
Net Cash Growth	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	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	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.