BVL:SHOUGEC1 Balance Sheet

Financials in millions PEN. Fiscal year is January - December.

Millions PEN. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	42.2	51.03	37.01	37.36	83.05	80.57
Accounts Receivable	22.41	16.03	34.27	46.44	32.94	42.02
Other Receivables	4.34	7.67	8.57	9.66	5.52	0.52
Inventory	1.68	1.79	1.73	2.12	2.06	1.52
Prepaid Expenses	2.83	2.61	1.56	-	-	-
Other Current Assets	0	-	-	1.44	-	0.72
Total Current Assets	73.45	79.11	83.13	97.02	123.57	125.35
Property, Plant & Equipment	39.8	37.56	40.17	41.41	24.88	25.66
Other Intangible Assets	0	0.01	0.01	0.01	0.01	0.02
Other Long-Term Assets	14.6	14.12	14.6	14.6	2.36	-
Total Assets	127.86	130.8	137.9	153.03	150.82	151.02
Accounts Payable	7.83	8.42	15.53	30.71	8.3	6.93
Accrued Expenses	2.54	3.4	2.91	1.96	1.79	3.21
Current Portion of Leases	-	0.04	0.04	0.04	0.15	0.15
Current Income Taxes Payable	-0.08	0.42	0.11	0.58	0.14	-
Other Current Liabilities	22.83	23.72	22.91	22.92	22.93	18.28
Total Current Liabilities	33.11	35.99	41.49	56.2	33.31	28.56
Long-Term Leases	2.19	2.18	2.22	2.26	2.16	2.21
Pension & Post-Retirement Benefits	0.08	0.08	0.08	0.79	0.93	0.92
Long-Term Deferred Tax Liabilities	4.31	4.52	5.13	5.95	2.69	1.86
Other Long-Term Liabilities	1.96	2.36	2.62	2.81	3.48	3.76
Total Liabilities	41.65	45.13	51.54	68	42.57	37.3
Common Stock	94.04	94.04	94.04	94.04	94.04	94.04
Retained Earnings	-15.76	-17.14	-17.31	-19.72	14.21	19.68
Comprehensive Income & Other	7.92	8.78	9.64	10.71	-	-
Shareholders' Equity	86.21	85.68	86.37	85.03	108.25	113.72
Total Liabilities & Equity	127.86	130.8	137.9	153.03	150.82	151.02
Total Debt	2.19	2.22	2.26	2.3	2.31	2.36
Net Cash (Debt)	40	48.81	34.75	35.06	80.75	78.21
Net Cash Growth	7.60%	40.46%	-0.90%	-56.58%	3.24%	4.30%
Net Cash Per Share	0.43	0.52	0.37	0.37	0.86	0.83
Filing Date Shares Outstanding	94.04	94.04	94.04	94.04	94.04	94.04
Total Common Shares Outstanding	94.04	94.04	94.04	94.04	94.04	94.04
Working Capital	40.34	43.13	41.63	40.82	90.26	96.79
Book Value Per Share	0.92	0.91	0.92	0.90	1.15	1.21
Tangible Book Value	86.2	85.67	86.36	85.02	108.24	113.7
Tangible Book Value Per Share	0.92	0.91	0.92	0.90	1.15	1.21
Machinery	-	-	-	127.25	111.34	111.37
Construction In Progress	-	-	-	6.13	2.64	0.67

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Utility template. Financial Sources.