BVL:POSITIC1 Income Statement

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	Jun '26 Jun 30, 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
Premiums & Annuity Revenue	2,133	2,043	1,832	1,765	1,437	1,324
Total Interest & Dividend Income	582.3	582.3	483.68	436.35	417.87	329.01
Gain (Loss) on Sale of Investments	-102.39	-102.39	32.35	-26.77	-0.21	17.26
Other Revenue	167.69	26.41	19.14	19.14	30.6	25.38
Total Revenue	2,780	2,549	2,367	2,193	1,886	1,696
Revenue Growth	16.81%	7.71%	7.91%	16.33%	11.19%	19.46%
Policy Benefits	1,392	1,312	1,056	1,100	1,049	923.55
Policy Acquisition & Underwriting Costs	499.92	454.85	410.08	401.2	357.29	326.5
Amortization of Goodwill & Intangibles	13.07	13.07	10.74	9.9	10.19	10.03
Depreciation & Amortization	6.89	6.89	7.32	7.52	7.19	9
Selling, General & Administrative	84.49	89.7	100.82	140.12	142.01	135.06
Provision for Bad Debts	-0.05	-0.05	-1.3	-	-	1.12
Other Operating Expenses	136.86	104.63	109.58	72.01	58.92	21.3
Total Operating Expenses	2,310	2,158	1,870	1,897	1,789	1,578
Operating Income	470.2	390.85	496.52	295.98	96.25	117.67
Interest Expense	-11.06	-11.06	-13.26	-11.89	-9.2	-10.83
Earnings From Equity Investments	-5.46	-5.46	7.7	-0.65	-	-
Currency Exchange Gain (Loss)	2.08	-16.28	2.78	4.84	7.7	6.8
Other Non Operating Income (Expenses)	-97.99	-34.34	-122.68	-6.52	1.63	0.6
EBT Excluding Unusual Items	357.76	323.71	371.07	281.75	96.38	114.24
Gain (Loss) on Sale of Assets	0.15	0.15	3.3	6.95	11.59	0.58
Asset Writedown	-0.01	-0.01	-1.55	-13.68	0.04	0.25
Other Unusual Items	-	-	-	-	0.36	4.28
Pretax Income	357.9	323.84	372.82	275.02	108.37	119.34
Income Tax Expense	13.43	13.97	20.82	4.62	9.41	9.47
Earnings From Continuing Ops.	344.47	309.87	352	270.4	98.96	109.87
Minority Interest in Earnings	-143.4	-126.13	-136.43	-120.26	-35.26	-36.62
Net Income	201.07	183.74	215.57	150.14	63.7	73.25
Net Income to Common	201.07	183.74	215.57	150.14	63.7	73.25
Net Income Growth	15.28%	-14.77%	43.58%	135.69%	-13.03%	-13.68%
Shares Outstanding (Basic)	852	852	852	852	852	852
Shares Outstanding (Diluted)	852	852	852	852	852	852
Shares Change	-	-	-	-	-	-
EPS (Basic)	0.24	0.22	0.25	0.18	0.07	0.09
EPS (Diluted)	0.24	0.22	0.25	0.18	0.07	0.09
EPS Growth	15.61%	-14.77%	43.58%	135.69%	-13.03%	-13.68%

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 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
Free Cash Flow	628.78	566.2	299.5	396.76	197.83	200.77
Free Cash Flow Per Share	0.74	0.67	0.35	0.47	0.23	0.24
Dividend Per Share	-	-	0.070	-	-	-
Dividend Growth	-	-	68.60%	-	-	-
Operating Margin	16.91%	15.33%	20.98%	13.49%	5.10%	6.94%
Profit Margin	7.23%	7.21%	9.11%	6.84%	3.38%	4.32%
Free Cash Flow Margin	22.61%	22.21%	12.65%	18.09%	10.49%	11.84%
EBITDA	483.62	402.45	508.67	306.86	106.96	130.25
EBITDA Margin	17.39%	15.79%	21.49%	13.99%	5.67%	7.68%
D&A For EBITDA	13.42	11.61	12.15	10.87	10.71	12.58
EBIT	470.2	390.85	496.52	295.98	96.25	117.67
EBIT Margin	16.91%	15.33%	20.98%	13.49%	5.10%	6.94%
Effective Tax Rate	3.75%	4.31%	5.58%	1.68%	8.69%	7.94%