BVL:SHOUGEC1 Balance Sheet

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	Mar '26 Mar 31, 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
Cash & Equivalents	38.45	41.76	51.03	37.01	37.36	83.05
Accounts Receivable	37.42	24.01	16.03	34.27	46.44	32.94
Other Receivables	6.48	6.36	7.67	8.57	9.66	5.52
Inventory	1.69	1.67	1.79	1.73	2.12	2.06
Prepaid Expenses	0.28	0.22	2.61	1.56	-	-
Other Current Assets	-0	-	-	-	1.44	-
Total Current Assets	84.32	74.02	79.12	83.13	97.02	123.57
Property, Plant & Equipment	37.09	39.58	37.56	40.17	41.41	24.88
Other Intangible Assets	2.76	2.76	0.01	0.01	0.01	0.01
Other Long-Term Assets	14.63	14.6	14.12	14.6	14.6	2.36
Total Assets	138.79	130.95	130.81	137.9	153.03	150.82
Accounts Payable	16.16	9.71	8.42	15.53	30.71	8.3
Accrued Expenses	2.78	2.64	3.4	2.91	1.96	1.79
Current Portion of Leases	-	-	0.04	0.04	0.04	0.15
Current Income Taxes Payable	-0.37	0.27	0.42	0.11	0.58	0.14
Other Current Liabilities	24.83	23.63	23.72	22.91	22.92	22.93
Total Current Liabilities	43.4	36.25	35.99	41.49	56.2	33.31
Long-Term Leases	2.17	2.18	2.18	2.22	2.26	2.16
Pension & Post-Retirement Benefits	0.08	0.08	0.08	0.08	0.79	0.93
Long-Term Deferred Tax Liabilities	4.41	4.41	4.52	5.13	5.95	2.69
Other Long-Term Liabilities	1.85	1.85	2.36	2.62	2.81	3.48
Total Liabilities	51.91	44.77	45.13	51.54	68	42.57
Common Stock	94.04	94.04	94.04	94.04	94.04	94.04
Retained Earnings	-14.93	-15.63	-17.14	-17.31	-19.72	14.21
Comprehensive Income & Other	7.77	7.77	8.78	9.64	10.71	-
Shareholders' Equity	86.88	86.18	85.68	86.37	85.03	108.25
Total Liabilities & Equity	138.79	130.95	130.81	137.9	153.03	150.82
Total Debt	2.17	2.18	2.22	2.26	2.3	2.31
Net Cash (Debt)	36.28	39.58	48.81	34.75	35.06	80.75
Net Cash Growth	-2.74%	-18.91%	40.46%	-0.90%	-56.58%	3.24%
Net Cash Per Share	0.39	0.42	0.52	0.37	0.37	0.86
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	40.92	37.76	43.13	41.63	40.82	90.26
Book Value Per Share	0.92	0.92	0.91	0.92	0.90	1.15
Tangible Book Value	84.13	83.42	85.67	86.36	85.02	108.24
Tangible Book Value Per Share	0.89	0.89	0.91	0.92	0.90	1.15
Machinery	-	81.66	-	-	127.25	111.34
Construction In Progress	-	0.37	-	-	6.13	2.64