Cerveceria San Juan 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	203.23	163.1	153.7	160.69	81.51	90.22
Cash & Short-Term Investments	203.23	163.1	153.7	160.69	81.51	90.22
Cash Growth	2.67%	6.11%	-4.35%	97.13%	-9.65%	-26.27%
Accounts Receivable	31.75	30.2	36.17	19.97	20.81	10.84
Other Receivables	593.56	9.78	4.23	3.25	0.85	0.63
Receivables	968.31	400.63	434.99	846.54	451.86	623.5
Inventory	50.78	44.57	50.7	56.05	45.93	39.96
Prepaid Expenses	-	0.02	0.37	0.29	0.29	0.02
Other Current Assets	0.01	-	-	-	-	-
Total Current Assets	1,222	608.31	639.76	1,064	579.6	753.71
Property, Plant & Equipment	205.07	214.05	228.58	245.92	257.06	272.65
Long-Term Investments	96.03	731.46	357.95	379.77	34.75	36.49
Total Assets	1,523	1,554	1,226	1,689	871.41	1,063
Accounts Payable	86.26	567.34	631.91	745.15	167.36	390.49
Accrued Expenses	-	51.23	47.91	44.87	49.18	40.33
Current Portion of Leases	0.27	0.17	0.36	2	1.43	1.5
Current Income Taxes Payable	118.43	2.52	3.38	5.17	119.52	84.59
Other Current Liabilities	821.1	354.36	10.1	349.62	7.79	144.07
Total Current Liabilities	1,026	975.62	693.65	1,147	345.28	660.98
Long-Term Leases	0.55	0.69	-	0.96	3	3.89
Long-Term Deferred Tax Liabilities	6.94	5.82	4.85	2.75	2.3	1.4
Other Long-Term Liabilities	0.88	50.57	46.93	42.67	37.91	33.22
Total Liabilities	1,036	1,033	745.43	1,193	388.49	699.49
Common Stock	98.08	98.08	98.08	98.08	98.08	98.08
Retained Earnings	389.53	423.05	382.77	397.98	354.17	234.61
Comprehensive Income & Other	-	-	-	-	30.66	30.66
Shareholders' Equity	487.62	521.13	480.86	496.06	482.92	363.35
Total Liabilities & Equity	1,523	1,554	1,226	1,689	871.41	1,063
Total Debt	0.83	0.85	0.36	2.96	4.43	5.39
Net Cash (Debt)	202.4	162.25	153.35	157.73	77.08	84.83
Net Cash Growth	2.30%	5.80%	-2.78%	104.63%	-9.14%	-26.01%
Net Cash Per Share	2.06	1.65	1.56	1.61	0.79	0.86
Filing Date Shares Outstanding	98.08	98.08	98.08	98.08	98.08	98.08
Total Common Shares Outstanding	98.08	98.08	98.08	98.08	98.08	98.08
Working Capital	196.26	-367.31	-53.89	-83.26	234.31	92.73
Book Value Per Share	4.97	5.31	4.90	5.06	4.92	3.70
Tangible Book Value	487.62	521.13	480.86	496.06	482.92	363.35
Tangible Book Value Per Share	4.97	5.31	4.90	5.06	4.92	3.70
Land	-	23.85	23.85	23.85	23.85	23.85
Buildings	-	134.19	131.89	125.6	123.08	121.37
Machinery	-	340.43	337.53	329.38	331.74	336.24
Construction In Progress	-	5.14	7.68	16.01	9.91	2.13

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