BVL:SHPC1 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	730.86	1,654	2,033	2,748	4,264
Cash & Short-Term Investments	730.86	1,654	2,033	2,748	4,264
Cash Growth	-55.81%	-18.66%	-26.00%	-35.56%	189.54%
Accounts Receivable	439.27	367.81	441.57	676.61	401.13
Other Receivables	675.47	439.82	286.81	201.26	142.91
Receivables	1,115	807.63	728.38	877.86	544.04
Inventory	807.46	444.85	551.02	462.05	576.54
Prepaid Expenses	-	1.12	1.56	1.37	7.53
Other Current Assets	1.57	93.39	39.4	64.92	19.95
Total Current Assets	2,655	3,001	3,354	4,154	5,412
Property, Plant & Equipment	4,044	3,663	3,611	3,681	3,568
Long-Term Investments	-	106.49	77.79	50.97	24.58
Other Intangible Assets	4,161	3,806	3,447	2,812	2,485
Other Long-Term Assets	263.47	-	-	-	-
Total Assets	11,124	10,576	10,490	10,698	11,489
Accounts Payable	935.5	574.81	720.12	538.73	397.33
Accrued Expenses	241.06	352.92	380.09	406.72	525.38
Current Portion of Long-Term Debt	-	-	-	-	247.94
Current Portion of Leases	-	0.13	0.8	0.34	2.37
Current Income Taxes Payable	117.69	48.52	-	-	621.64
Other Current Liabilities	260.47	184.45	172.27	182.93	159.36
Total Current Liabilities	1,555	1,161	1,273	1,129	1,954
Long-Term Debt	-	102.84	101.33	104.21	233.66
Long-Term Leases	-	1.19	1.28	1.65	2.37
Pension & Post-Retirement Benefits	-	41.58	43.77	42.93	40.54
Long-Term Deferred Tax Liabilities	1,156	1,176	1,052	851.08	730.28
Other Long-Term Liabilities	5,572	4,301	5,146	5,853	4,189
Total Liabilities	8,283	6,783	7,617	7,982	7,149
Common Stock	446.05	446.05	446.05	446.05	446.05
Retained Earnings	2,306	3,347	2,426	2,270	3,893
Comprehensive Income & Other	89.21	-	-	-	-
Shareholders' Equity	2,841	3,793	2,872	2,716	4,339
Total Liabilities & Equity	11,124	10,576	10,490	10,698	11,489
Total Debt	-	104.15	103.41	106.19	486.35
Net Cash (Debt)	730.86	1,550	1,930	2,641	3,777
Net Cash Growth	-52.84%	-19.70%	-26.94%	-30.07%	949.57%
Net Cash Per Share	1.64	3.47	4.33	5.92	8.47
Filing Date Shares Outstanding	445.84	446.05	446.05	446.05	446.05
Total Common Shares Outstanding	445.84	446.05	446.05	446.05	446.05
Working Capital	1,100	1,840	2,080	3,025	3,458
Book Value Per Share	6.37	8.50	6.44	6.09	9.73
Tangible Book Value	-1,320	-12.88	-574.91	-96.14	1,855
Tangible Book Value Per Share	-2.96	-0.03	-1.29	-0.22	4.16
Land	-	8.05	8.05	7.06	7.06
Buildings	-	885.45	850.02	794.92	759.95
Machinery	-	3,735	3,704	3,641	3,598
Construction In Progress	-	251.09	179.63	222.33	201.86

Source: S&P Global Market Intelligence. Standard template. Financial Sources.