Cerveceria San Juan 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	322.14	163.1	153.7	160.69	81.51
Cash & Short-Term Investments	322.14	163.1	153.7	160.69	81.51
Cash Growth	97.50%	6.11%	-4.35%	97.13%	-9.65%
Accounts Receivable	29.12	30.2	36.17	19.97	20.81
Other Receivables	2.01	9.78	4.23	3.25	0.85
Receivables	228.45	400.63	434.99	846.54	451.86
Inventory	47.25	44.57	50.7	56.05	45.93
Prepaid Expenses	-	0.02	0.37	0.29	0.29
Other Current Assets	0.02	-	-	-	-
Total Current Assets	597.85	608.31	639.76	1,064	579.6
Property, Plant & Equipment	203.04	214.05	228.58	245.92	257.06
Long-Term Investments	522.28	731.46	357.95	379.77	34.75
Other Long-Term Assets	38.02	-	-	-	-
Total Assets	1,361	1,554	1,226	1,689	871.41
Accounts Payable	155.36	567.34	631.91	745.15	167.36
Accrued Expenses	-	51.23	47.91	44.87	49.18
Current Portion of Leases	0.18	0.17	0.36	2	1.43
Current Income Taxes Payable	174.21	2.52	3.38	5.17	119.52
Other Current Liabilities	328.14	354.36	10.1	349.62	7.79
Total Current Liabilities	657.9	975.62	693.65	1,147	345.28
Long-Term Leases	0.51	0.69	-	0.96	3
Long-Term Deferred Tax Liabilities	7.39	5.82	4.85	2.75	2.3
Other Long-Term Liabilities	53.98	50.57	46.93	42.67	37.91
Total Liabilities	719.77	1,033	745.43	1,193	388.49
Common Stock	98.08	98.08	98.08	98.08	98.08
Retained Earnings	543.33	423.05	382.77	397.98	354.17
Comprehensive Income & Other	-	-	-	-	30.66
Shareholders' Equity	641.41	521.13	480.86	496.06	482.92
Total Liabilities & Equity	1,361	1,554	1,226	1,689	871.41
Total Debt	0.69	0.85	0.36	2.96	4.43
Net Cash (Debt)	321.45	162.25	153.35	157.73	77.08
Net Cash Growth	98.12%	5.80%	-2.78%	104.63%	-9.14%
Net Cash Per Share	3.28	1.65	1.56	1.61	0.79
Filing Date Shares Outstanding	98.08	98.08	98.08	98.08	98.08
Total Common Shares Outstanding	98.08	98.08	98.08	98.08	98.08
Working Capital	-60.05	-367.31	-53.89	-83.26	234.31
Book Value Per Share	6.54	5.31	4.90	5.06	4.92
Tangible Book Value	641.41	521.13	480.86	496.06	482.92
Tangible Book Value Per Share	6.54	5.31	4.90	5.06	4.92
Land	-	23.85	23.85	23.85	23.85
Buildings	-	134.19	131.89	125.6	123.08
Machinery	-	340.43	337.53	329.38	331.74
Construction In Progress	-	5.14	7.68	16.01	9.91

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