Sigma Foods Balance Sheet

Financials in millions MXN. Fiscal year is January - December.

Millions MXN. 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	9,244	11,557	12,570	19,745	21,813	30,979
Cash & Short-Term Investments	9,244	11,557	12,570	19,745	21,813	30,979
Cash Growth	-7.80%	-8.06%	-36.34%	-9.48%	-29.59%	-3.62%
Receivables	17,631	18,104	16,077	30,086	35,305	37,971
Inventory	20,690	20,249	18,802	39,807	52,507	42,787
Prepaid Expenses	-	475	459	1,140	1,206	1,766
Restricted Cash	-	16	18	15	199	13
Other Current Assets	1,819	992	116,908	433	25,916	3,371
Total Current Assets	49,384	51,393	164,834	91,226	136,946	116,887
Property, Plant & Equipment	41,152	40,928	40,006	80,490	87,836	90,910
Long-Term Investments	280.55	218	257	638	9,486	9,317
Goodwill	13,181	13,237	13,580	12,245	13,291	17,520
Other Intangible Assets	13,335	13,200	13,383	14,748	16,944	20,236
Long-Term Accounts Receivable	-	12	11	1,703	2,513	2,645
Long-Term Deferred Tax Assets	3,195	3,702	3,757	5,328	5,854	8,332
Long-Term Deferred Charges	-	134	154	294	60	93
Other Long-Term Assets	201.7	224	334	2,360	2,517	3,167
Total Assets	120,729	123,048	236,316	209,032	275,447	269,107
Accounts Payable	25,670	28,698	28,698	48,548	53,697	51,784
Accrued Expenses	1,351	4,918	5,967	5,926	6,122	4,326
Short-Term Debt	93.41	732	216	544	1,799	638
Current Portion of Long-Term Debt	-	835	813	12,266	7,170	3,603
Current Portion of Leases	756.29	699	599	1,188	1,259	1,572
Current Income Taxes Payable	930.42	1,529	523	2,026	3,611	3,015
Other Current Liabilities	9,327	3,707	86,159	6,243	26,132	12,421
Total Current Liabilities	38,128	41,118	122,975	76,741	99,790	77,359
Long-Term Debt	54,956	54,215	57,873	83,888	99,537	116,234
Long-Term Leases	3,878	3,609	3,025	5,108	4,295	4,817
Pension & Post-Retirement Benefits	4,087	4,214	3,433	3,835	3,671	3,898
Long-Term Deferred Tax Liabilities	3,954	3,974	4,367	5,861	8,105	9,018
Other Long-Term Liabilities	426.96	921	468	1,835	2,261	2,960
Total Liabilities	105,430	108,051	192,141	177,268	217,659	214,286
Common Stock	141.33	141	175	152	170	170
Additional Paid-In Capital	7,929	7,929	7,929	-	-	-
Retained Earnings	-3,359	6,121	21,764	23,358	41,726	35,369
Comprehensive Income & Other	10,388	872	4,121	-1,427	45	3,546
Total Common Equity	15,099	15,063	33,989	22,083	41,941	39,085
Minority Interest	199.62	-66	10,186	9,681	15,847	15,736
Shareholders' Equity	15,299	14,997	44,175	31,764	57,788	54,821
Total Liabilities & Equity	120,729	123,048	236,316	209,032	275,447	269,107
Total Debt	59,684	60,090	62,526	102,994	114,060	126,864
Net Cash (Debt)	-50,440	-48,533	-49,956	-83,249	-92,247	-95,885
Net Cash Per Share	-9.05	-8.73	-9.96	-17.28	-18.98	-19.53
Filing Date Shares Outstanding	5,559	5,559	5,559	4,819	4,819	4,906
Total Common Shares Outstanding	5,559	5,559	5,559	4,819	4,819	4,906
Working Capital	11,256	10,275	41,859	14,485	37,156	39,528
Book Value Per Share	2.72	2.71	6.11	4.58	8.70	7.97
Tangible Book Value	-11,416	-11,374	7,026	-4,910	11,706	1,329
Tangible Book Value Per Share	-2.05	-2.05	1.26	-1.02	2.43	0.27
Land	-	4,556	5,008	8,202	8,846	9,824
Buildings	-	16,967	17,746	35,698	41,324	35,997
Machinery	-	49,149	52,119	126,691	136,622	132,597
Construction In Progress	-	7,613	5,738	7,285	8,267	8,200
Leasehold Improvements	-	1,479	1,351	1,432	1,257	1,704

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