Arthaland Balance Sheet

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

Millions PHP. 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	1,153	1,381	4,046	5,605	4,796	1,949
Trading Asset Securities	325.49	271.31	1,896	877.85	2,246	4,379
Cash & Short-Term Investments	1,478	1,652	5,942	6,483	7,042	6,328
Cash Growth	-50.81%	-72.19%	-8.35%	-7.94%	11.29%	50.72%
Accounts Receivable	11,743	11,416	9,177	7,294	6,065	7,425
Other Receivables	-	870.9	205.36	469.23	220.45	337.22
Receivables	11,743	12,287	9,382	7,763	6,286	7,762
Inventory	12,838	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	2,195	3,072	2,516	1,517	1,745	1,833
Total Current Assets	28,255	30,568	25,607	23,659	24,683	25,121
Property, Plant & Equipment	331.02	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	19,510	16,574	14,594	13,190	11,310	9,236
Total Assets	48,095	47,707	40,542	37,264	36,393	34,671
Accounts Payable	6,521	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	1,059	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	616.06	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	8,196	20,056	17,393	10,168	10,078	13,800
Long-Term Debt	22,208	10,239	6,732	11,881	12,328	7,986
Long-Term Leases	-	35.29	7.56	-	-	-
Pension & Post-Retirement Benefits	63.41	53.9	27.37	5.15	2.55	118.44
Long-Term Deferred Tax Liabilities	2,803	2,674	2,130	2,093	1,924	1,714
Total Liabilities	33,270	33,058	26,289	24,148	24,332	23,619
Common Stock	1,005	957.26	957.26	957.26	957.26	957.26
Additional Paid-In Capital	6,464	6,464	6,464	5,973	5,973	5,973
Retained Earnings	5,467	5,298	5,263	5,548	4,913	4,405
Treasury Stock	-1,000	-1,000	-1,000	-2,000	-2,000	-2,000
Comprehensive Income & Other	213.32	213.32	208.98	216.57	221.7	177.63
Total Common Equity	12,150	11,933	11,894	10,695	10,065	9,513
Minority Interest	2,702	2,695	2,338	2,385	1,959	1,503
Shareholders' Equity	14,825	14,649	14,252	13,116	12,060	11,052
Total Liabilities & Equity	48,095	47,707	40,542	37,264	36,393	34,671
Total Debt	23,267	22,776	19,467	18,230	18,792	17,505
Net Cash (Debt)	-21,788	-21,124	-13,525	-11,747	-11,750	-11,178
Net Cash Per Share	-5.54	-3.97	-2.54	-2.21	-2.21	-2.08
Filing Date Shares Outstanding	8,153	5,318	5,318	5,318	5,318	5,318
Total Common Shares Outstanding	8,153	5,318	5,318	5,318	5,318	5,318
Working Capital	20,059	10,512	8,215	13,491	14,605	11,321
Book Value Per Share	1.49	2.24	2.24	2.01	1.89	1.79
Tangible Book Value	12,150	11,849	11,855	10,663	10,038	9,513
Tangible Book Value Per Share	1.49	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.