BVL:QUALSGC1 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
Investments in Debt Securities	33.3	30.86	20.17	1.63	3.99
Other Investments	10.19	10.57	14.91	9.13	0.62
Total Investments	72.84	52.76	41.18	10.77	4.61
Cash & Equivalents	11.17	25.53	32.9	63.06	50.64
Reinsurance Recoverable	0.35	0.23	0.4	0.2	0.11
Other Receivables	102.41	75.97	44.2	34.4	33.08
Property, Plant & Equipment	29.39	5.02	3.54	3.95	4.36
Other Intangible Assets	1.5	0.87	0.8	0.71	0.97
Other Current Assets	0.79	1.25	0.72	0.13	0.33
Long-Term Deferred Tax Assets	15.17	11.38	10.79	8.33	6.05
Other Long-Term Assets	9.94	7.19	6.84	4.55	2.55
Total Assets	243.55	180.2	141.37	126.08	102.69
Accounts Payable	-	1.64	1.27	0.48	0.35
Accrued Expenses	19.23	14.51	9.79	9.51	9.78
Insurance & Annuity Liabilities	0.61	0.31	0.23	0.46	0.08
Unpaid Claims	31.58	24.92	24.36	20.2	11.23
Unearned Premiums	71.6	76.08	53.71	45.88	41.17
Reinsurance Payable	0.17	0.18	0.28	-	0.25
Short-Term Debt	-	-	-	-	3.29
Current Income Taxes Payable	-	0.79	0.42	0.35	0.46
Other Current Liabilities	-	-	-	0.47	1
Other Long-Term Liabilities	30.95	1.98	1.43	1.17	0.66
Total Liabilities	154.14	120.4	91.49	78.53	68.26
Common Stock	313.8	273.43	264.05	254.92	235.81
Retained Earnings	-42.1	-31.01	-31.16	-23.67	-17.89
Comprehensive Income & Other	-182.29	-182.62	-183.01	-183.69	-183.5
Shareholders' Equity	89.4	59.8	49.88	47.56	34.43
Total Liabilities & Equity	243.55	180.2	141.37	126.08	102.69
Filing Date Shares Outstanding	313.8	273.43	264.05	254.92	235.81
Total Common Shares Outstanding	313.8	273.43	264.05	254.92	235.81
Total Debt	-	-	-	-	3.29
Net Cash (Debt)	11.17	25.53	32.9	63.06	47.35
Net Cash Growth	-56.25%	-22.40%	-47.83%	33.18%	17.96%
Net Cash Per Share	0.04	0.09	0.13	0.26	0.20
Book Value Per Share	0.28	0.22	0.19	0.19	0.15
Tangible Book Value	87.9	58.93	49.08	46.85	33.46
Tangible Book Value Per Share	0.28	0.22	0.19	0.18	0.14
Machinery	-	8.2	5.93	5.66	5.37

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Insurance template. Financial Sources.