BVL:SEALDC1 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	74.08	29.76	44.28	56.47	28.68
Accounts Receivable	106.29	110.25	109.02	106.66	106.13
Other Receivables	16.89	14.3	14.46	15.75	13.31
Inventory	38.63	45	33.94	27.64	26.28
Prepaid Expenses	-	-	-	-	3.65
Other Current Assets	5.78	8.66	7.6	4.2	2.31
Total Current Assets	241.66	207.96	209.29	210.72	180.36
Property, Plant & Equipment	703.2	681.47	641.94	609.18	575.35
Other Intangible Assets	0.03	0.35	0.67	0.99	1.36
Long-Term Investments	0.03	0.03	0.03	-	0.03
Long-Term Deferred Tax Assets	6.34	6.34	13.37	9.06	3.44
Other Long-Term Assets	-	-	-	0.02	-
Total Assets	951.27	896.15	865.29	829.97	760.54
Accounts Payable	98.99	103.85	68.99	66.6	66.62
Accrued Expenses	9.15	11.57	11.36	12	8.8
Short-Term Debt	205.49	167.75	148.7	107.8	62.41
Current Portion of Long-Term Debt	6.8	9.15	9.99	10.05	9.96
Current Unearned Revenue	3.42	1.88	4.79	7.81	7.28
Current Portion of Leases	0.55	0.65	1.18	0.12	0.16
Current Income Taxes Payable	-	10.58	14.24	20.85	9.29
Other Current Liabilities	34.6	31.65	25.82	21.87	15.26
Total Current Liabilities	359	337.08	285.07	247.1	179.77
Long-Term Debt	30.84	11.17	20.26	30.12	39.98
Long-Term Leases	-	0.01	0	-	-
Long-Term Unearned Revenue	33.91	16.6	19.65	20.84	20.99
Pension & Post-Retirement Benefits	0.94	0.92	0.99	1.41	1.09
Other Long-Term Liabilities	85.65	95.34	111.42	91.62	90.5
Total Liabilities	510.33	461.12	437.4	391.09	332.33
Common Stock	247.94	230.41	230.41	230.41	230.41
Retained Earnings	193	204.62	197.48	208.47	197.79
Shareholders' Equity	440.94	435.03	427.9	438.88	428.2
Total Liabilities & Equity	951.27	896.15	865.29	829.97	760.54
Total Debt	243.68	188.74	180.13	148.09	112.51
Net Cash (Debt)	-169.6	-158.98	-135.85	-91.62	-83.84
Net Cash Per Share	-0.64	-0.64	-0.55	-0.37	-0.34
Filing Date Shares Outstanding	266.81	247.94	247.94	247.94	247.94
Total Common Shares Outstanding	266.81	247.94	247.94	247.94	247.94
Working Capital	-117.34	-129.12	-75.78	-36.38	0.59
Book Value Per Share	1.65	1.75	1.73	1.77	1.73
Tangible Book Value	440.91	434.68	427.22	437.89	426.84
Tangible Book Value Per Share	1.65	1.75	1.72	1.77	1.72
Land	12.54	12.54	10.75	10.69	7.03
Buildings	61.68	60.19	56.52	55.79	55.25
Machinery	1,265	1,191	1,057	1,033	995.41
Construction In Progress	60.53	95.55	166.5	127.5	102.07

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