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	537.24	330.76	286.81	201.26	142.91
Receivables	976.51	698.57	728.38	877.86	544.04
Inventory	807.46	444.85	551.02	462.05	576.54
Prepaid Expenses	1.57	1.12	1.56	1.37	7.53
Other Current Assets	-	-	39.4	64.92	19.95
Total Current Assets	2,516	2,798	3,354	4,154	5,412
Property, Plant & Equipment	4,182	3,745	3,611	3,681	3,568
Long-Term Investments	143.58	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	119.89	119.66	-	-	-
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	298.37	322.67	380.09	406.72	525.38
Current Portion of Long-Term Debt	-	-	-	-	247.94
Current Portion of Leases	0.22	0.13	0.8	0.34	2.37
Current Income Taxes Payable	117.69	48.52	-	-	621.64
Other Current Liabilities	202.94	214.7	172.27	182.93	159.36
Total Current Liabilities	1,555	1,161	1,273	1,129	1,954
Long-Term Debt	108.87	102.84	101.33	104.21	233.66
Long-Term Leases	0.9	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	5,462	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	2,395	3,347	2,426	2,270	3,893
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	110	104.15	103.41	106.19	486.35
Net Cash (Debt)	620.86	1,550	1,930	2,641	3,777
Net Cash Growth	-59.93%	-19.70%	-26.94%	-30.07%	949.57%
Net Cash Per Share	1.39	3.47	4.33	5.92	8.47
Filing Date Shares Outstanding	446.05	446.05	446.05	446.05	446.05
Total Common Shares Outstanding	446.05	446.05	446.05	446.05	446.05
Working Capital	961.68	1,637	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	8.05	7.06	7.06
Buildings	875.76	885.45	850.02	794.92	759.95
Machinery	3,777	3,735	3,704	3,641	3,598
Construction In Progress	892.32	333.89	179.63	222.33	201.86

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