Arthaland Balance Sheet

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

Millions PHP. 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	1,855	4,046	5,605	4,796	1,949	941.08
Trading Asset Securities	1,030	1,896	877.85	2,246	4,379	3,257
Cash & Short-Term Investments	2,885	5,942	6,483	7,042	6,328	4,198
Cash Growth	-41.62%	-8.35%	-7.94%	11.29%	50.72%	255.98%
Accounts Receivable	10,897	9,177	7,294	6,065	7,425	5,774
Other Receivables	175.53	199.68	469.23	220.45	337.22	63.02
Receivables	11,073	9,377	7,763	6,286	7,762	5,837
Inventory	12,514	7,273	7,550	9,383	8,990	6,896
Prepaid Expenses	175.88	60.06	124.27	41.17	62.86	104.36
Restricted Cash	176.53	335.37	221.59	185.73	144.68	85.05
Other Current Assets	2,996	2,540	1,517	1,745	1,833	1,643
Total Current Assets	29,821	25,527	23,659	24,683	25,121	18,764
Property, Plant & Equipment	299.83	301.62	315.77	333.94	273.21	280.19
Other Intangible Assets	81.81	39.19	32.27	27.05	-	-
Long-Term Deferred Tax Assets	46.65	-	-	-	-	-
Long-Term Deferred Charges	-	100.37	67.03	39.28	41.16	97.92
Other Long-Term Assets	15,857	14,574	13,190	11,310	9,236	8,405
Total Assets	46,107	40,542	37,264	36,393	34,671	27,547
Accounts Payable	723.77	440.69	250.84	317.45	363.52	208.49
Accrued Expenses	1,522	471.54	490.2	450.41	167.58	217.9
Short-Term Debt	920.52	1,010	1,102	1,102	1,102	1,368
Current Portion of Long-Term Debt	11,828	11,700	5,247	5,362	8,417	4,225
Current Portion of Leases	14.9	25.19	-	-	-	-
Current Income Taxes Payable	-	-	-	0.84	8.2	3.24
Current Unearned Revenue	633.4	487.01	264.4	310.54	101.42	63.61
Other Current Liabilities	4,459	3,266	2,814	2,534	3,640	2,327
Total Current Liabilities	20,102	17,400	10,168	10,078	13,800	8,413
Long-Term Debt	9,222	6,732	11,881	12,328	7,986	8,039
Pension & Post-Retirement Benefits	51.53	27.37	5.15	2.55	118.44	101.5
Long-Term Deferred Tax Liabilities	2,398	2,130	2,093	1,924	1,714	1,763
Total Liabilities	31,808	26,289	24,148	24,332	23,619	18,317
Common Stock	957.26	957.26	957.26	957.26	957.26	957.26
Additional Paid-In Capital	6,464	6,464	5,973	5,973	5,973	3,009
Retained Earnings	5,243	5,263	5,548	4,913	4,405	3,779
Treasury Stock	-1,000	-1,000	-2,000	-2,000	-2,000	-
Comprehensive Income & Other	208.98	208.98	216.57	221.7	177.63	230.36
Total Common Equity	11,874	11,894	10,695	10,065	9,513	7,976
Minority Interest	2,404	2,338	2,385	1,959	1,503	1,224
Shareholders' Equity	14,299	14,252	13,116	12,060	11,052	9,230
Total Liabilities & Equity	46,107	40,542	37,264	36,393	34,671	27,547
Total Debt	22,019	19,467	18,230	18,792	17,505	13,632
Net Cash (Debt)	-19,134	-13,525	-11,747	-11,750	-11,178	-9,433
Net Cash Per Share	-3.60	-2.54	-2.21	-2.21	-2.08	-1.76
Filing Date Shares Outstanding	5,318	5,318	5,318	5,318	5,318	5,318
Total Common Shares Outstanding	5,318	5,318	5,318	5,318	5,318	5,318
Working Capital	9,720	8,126	13,491	14,605	11,321	10,351
Book Value Per Share	2.23	2.24	2.01	1.89	1.79	1.50
Tangible Book Value	11,792	11,855	10,663	10,038	9,513	7,976
Tangible Book Value Per Share	2.22	2.23	2.00	1.89	1.79	1.50
Buildings	519.91	256.71	253.4	246.3	246.3	245.55
Machinery	-	256.99	252.65	239.47	178.98	169.02
Leasehold Improvements	-	0.08	0.08	0.08	0.08	0.08

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.