BVL:MOROCOC1 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	5.07	0.25	1.67	7.29	4.61
Cash & Short-Term Investments	5.07	0.25	1.67	7.29	4.61
Cash Growth	1897.64%	-84.75%	-77.14%	58.18%	226.58%
Accounts Receivable	0.29	0.56	4.47	24.64	14.13
Other Receivables	7.38	7.91	37.88	27.34	27.6
Receivables	7.66	8.47	42.35	51.98	41.74
Inventory	24.19	24.15	17.95	40.97	44.13
Prepaid Expenses	2.65	2.82	5.09	3.15	3.82
Other Current Assets	3.19	4.77	10.1	4.33	5.47
Total Current Assets	42.76	40.47	77.16	107.73	99.75
Property, Plant & Equipment	133.98	168.15	189.2	183.45	153.03
Other Intangible Assets	69.31	70.84	63.72	53.86	57.27
Long-Term Deferred Tax Assets	-	18.24	-	-	-
Long-Term Deferred Charges	113.84	125.9	136.79	138.94	99.13
Other Long-Term Assets	38.62	33.96	5.18	5.36	5.07
Total Assets	398.51	457.57	472.04	489.34	414.25
Accounts Payable	5.08	7.42	119.78	91.45	104.55
Accrued Expenses	26.56	13.03	31.03	38.68	11.69
Short-Term Debt	116.37	-	16.96	13.91	11.29
Current Portion of Long-Term Debt	3.19	3.17	49.97	32.63	21.76
Current Portion of Leases	0.17	0.23	6.13	8.68	1.94
Current Income Taxes Payable	8.65	6.76	10.06	-	-
Current Unearned Revenue	-	-	-	33.5	25.94
Other Current Liabilities	7.07	10.43	10.14	23.11	25.27
Total Current Liabilities	167.09	41.03	244.07	241.96	202.42
Long-Term Debt	123.9	180.3	5.17	31.52	58.8
Long-Term Leases	0.02	-	6.41	7.62	2.35
Pension & Post-Retirement Benefits	1.96	1.85	4.36	4.36	3.84
Long-Term Deferred Tax Liabilities	-	-	25.43	34.97	13.45
Other Long-Term Liabilities	235.99	246.69	58.16	51.31	42.6
Total Liabilities	528.95	469.87	343.59	371.73	323.45
Common Stock	63.53	155.54	155.54	127.94	127.94
Additional Paid-In Capital	-	52.11	52.11	27.61	27.61
Retained Earnings	-204.9	-234.75	-85.43	-46.31	-73.4
Comprehensive Income & Other	10.93	14.8	6.22	8.37	8.64
Total Common Equity	-130.44	-12.29	128.45	117.61	90.79
Minority Interest	-0	-0	-0	-	-
Shareholders' Equity	-130.44	-12.3	128.45	117.61	90.79
Total Liabilities & Equity	398.51	457.57	472.04	489.34	414.25
Total Debt	243.65	183.69	84.64	94.36	96.14
Net Cash (Debt)	-238.57	-183.44	-82.97	-87.07	-91.53
Net Cash Per Share	-3.76	-1.18	-0.53	-0.68	-0.72
Filing Date Shares Outstanding	63.53	155.54	155.54	127.94	127.94
Total Common Shares Outstanding	63.53	155.54	155.54	127.94	127.94
Working Capital	-124.32	-0.56	-166.91	-134.24	-102.67
Book Value Per Share	-2.05	-0.08	0.83	0.92	0.71
Tangible Book Value	-199.76	-83.14	64.73	63.75	33.52
Tangible Book Value Per Share	-3.14	-0.53	0.42	0.50	0.26
Land	4.48	4.4	4.43	4.25	3.97
Buildings	177.97	168.31	159.32	132.15	124.28
Machinery	273.1	268.51	252.98	255.01	253.69
Construction In Progress	23.95	33.98	43.6	44.34	43.06

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