Arthaland Balance Sheet

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

Millions PHP. 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	1,381	4,046	5,605	4,796	1,949
Trading Asset Securities	271.31	1,896	877.85	2,246	4,379
Cash & Short-Term Investments	1,652	5,942	6,483	7,042	6,328
Cash Growth	-72.19%	-8.35%	-7.94%	11.29%	50.72%
Accounts Receivable	11,416	9,177	7,294	6,065	7,425
Other Receivables	870.9	205.36	469.23	220.45	337.22
Receivables	12,287	9,382	7,763	6,286	7,762
Inventory	13,107	7,271	7,550	9,383	8,990
Prepaid Expenses	199.39	160.43	124.27	41.17	62.86
Restricted Cash	249.76	335.37	221.59	185.73	144.68
Other Current Assets	3,072	2,516	1,517	1,745	1,833
Total Current Assets	30,568	25,607	23,659	24,683	25,121
Property, Plant & Equipment	312.36	301.62	315.77	333.94	273.21
Other Intangible Assets	83.82	39.19	32.27	27.05	-
Long-Term Deferred Tax Assets	169.53	-	-	-	-
Long-Term Deferred Charges	-	-	67.03	39.28	41.16
Other Long-Term Assets	16,574	14,594	13,190	11,310	9,236
Total Assets	47,707	40,542	37,264	36,393	34,671
Accounts Payable	549.26	440.69	250.84	317.45	363.52
Accrued Expenses	2,122	1,597	490.2	450.41	167.58
Short-Term Debt	1,059	1,010	1,102	1,102	1,102
Current Portion of Long-Term Debt	11,427	11,700	5,247	5,362	8,417
Current Portion of Leases	16.63	17.63	-	-	-
Current Income Taxes Payable	-	-	-	0.84	8.2
Current Unearned Revenue	668.19	487.01	264.4	310.54	101.42
Other Current Liabilities	4,215	2,141	2,814	2,534	3,640
Total Current Liabilities	20,056	17,393	10,168	10,078	13,800
Long-Term Debt	10,239	6,732	11,881	12,328	7,986
Long-Term Leases	35.29	7.56	-	-	-
Pension & Post-Retirement Benefits	53.9	27.37	5.15	2.55	118.44
Long-Term Deferred Tax Liabilities	2,674	2,130	2,093	1,924	1,714
Total Liabilities	33,058	26,289	24,148	24,332	23,619
Common Stock	957.26	957.26	957.26	957.26	957.26
Additional Paid-In Capital	6,464	6,464	5,973	5,973	5,973
Retained Earnings	5,298	5,263	5,548	4,913	4,405
Treasury Stock	-1,000	-1,000	-2,000	-2,000	-2,000
Comprehensive Income & Other	213.32	208.98	216.57	221.7	177.63
Total Common Equity	11,933	11,894	10,695	10,065	9,513
Minority Interest	2,695	2,338	2,385	1,959	1,503
Shareholders' Equity	14,649	14,252	13,116	12,060	11,052
Total Liabilities & Equity	47,707	40,542	37,264	36,393	34,671
Total Debt	22,776	19,467	18,230	18,792	17,505
Net Cash (Debt)	-21,124	-13,525	-11,747	-11,750	-11,178
Net Cash Per Share	-3.97	-2.54	-2.21	-2.21	-2.08
Filing Date Shares Outstanding	5,318	5,318	5,318	5,318	5,318
Total Common Shares Outstanding	5,318	5,318	5,318	5,318	5,318
Working Capital	10,512	8,215	13,491	14,605	11,321
Book Value Per Share	2.24	2.24	2.01	1.89	1.79
Tangible Book Value	11,849	11,855	10,663	10,038	9,513
Tangible Book Value Per Share	2.23	2.23	2.00	1.89	1.79
Buildings	257.81	256.71	253.4	246.3	246.3
Machinery	254.96	257.06	252.65	239.47	178.98
Construction In Progress	21.35	-	-	-	-
Leasehold Improvements	-	-	0.08	0.08	0.08

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