Benguet 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	2,709	2,370	1,754	774.19	1,003	603.25
Short-Term Investments	16.81	37.45	33.39	407.53	-	-
Trading Asset Securities	633.25	630.09	704.64	1,329	1,115	674.98
Cash & Short-Term Investments	3,359	3,038	2,492	2,511	2,117	1,278
Cash Growth	12.53%	21.91%	-0.75%	18.57%	65.65%	370.72%
Accounts Receivable	257.24	149.46	218.97	150.43	260.51	183.12
Other Receivables	687.76	83.76	82.71	20.77	25.69	19.43
Receivables	945	430.14	498.6	380.07	495.06	202.55
Inventory	62.99	293.76	434.82	469.8	359	363.15
Prepaid Expenses	-	6.05	5.3	3.71	5.52	6.76
Other Current Assets	329.07	336.51	329.83	394.14	455.93	566.24
Total Current Assets	4,696	4,104	3,760	3,758	3,433	2,417
Property, Plant & Equipment	3,629	3,644	3,267	3,087	3,002	3,007
Long-Term Investments	-	0.99	0.79	1.11	1.71	0.88
Other Intangible Assets	-	-	-	-	0.25	0.25
Long-Term Deferred Tax Assets	3.66	4.36	8.69	5.57	9.92	11.65
Other Long-Term Assets	3,965	3,998	3,831	3,486	3,462	3,101
Total Assets	12,295	11,751	10,867	10,338	9,909	8,749
Accounts Payable	502.7	276.47	277.57	345.93	332.61	343.73
Accrued Expenses	-	56.37	63.74	100.25	106.94	156.59
Short-Term Debt	-	-	-	339.24	337.04	337.04
Current Portion of Leases	1.79	3.35	7.11	4.24	6.31	9.18
Current Income Taxes Payable	106.6	0.62	38.85	33.34	105.86	137.82
Current Unearned Revenue	-	125.53	164.58	-	47.23	141.22
Other Current Liabilities	5.75	46.24	103.3	79.4	79.42	34.44
Total Current Liabilities	616.85	508.58	655.14	902.4	1,015	1,160
Long-Term Leases	2.66	4.11	8.16	4.09	5.8	11.91
Long-Term Unearned Revenue	-	-	18.8	104.6	156.68	210.66
Pension & Post-Retirement Benefits	31	41.19	39.96	58.19	56.02	73.35
Long-Term Deferred Tax Liabilities	890.4	894.86	826.76	775.87	769.21	748.58
Other Long-Term Liabilities	166.49	165.04	149.29	125.48	129.7	135.31
Total Liabilities	1,707	1,614	1,698	1,971	2,133	2,340
Common Stock	716.67	715.93	713.53	623.53	623.27	623.27
Additional Paid-In Capital	695.04	695.03	686.63	415.55	415.11	409.93
Retained Earnings	7,407	6,960	6,200	5,908	5,353	4,022
Treasury Stock	-8.02	-8.02	-8.02	-8.02	-8.02	-8.02
Comprehensive Income & Other	1,777	1,774	1,577	1,428	1,392	1,362
Total Common Equity	10,587	10,137	9,168	8,366	7,776	6,409
Shareholders' Equity	10,587	10,138	9,169	8,367	7,776	6,410
Total Liabilities & Equity	12,295	11,751	10,867	10,338	9,909	8,749
Total Debt	4.45	7.46	15.27	347.57	349.14	358.13
Net Cash (Debt)	3,355	3,030	2,476	2,163	1,768	920.1
Net Cash Growth	12.91%	22.36%	14.50%	22.32%	92.18%	-
Net Cash Per Share	4.67	4.22	3.45	3.44	2.82	1.47
Filing Date Shares Outstanding	715.59	715.58	715.56	623.18	622.92	622.92
Total Common Shares Outstanding	715.59	715.58	713.18	623.18	622.92	622.92
Working Capital	4,080	3,596	3,105	2,856	2,417	1,257
Book Value Per Share	14.80	14.17	12.86	13.42	12.48	10.29
Tangible Book Value	10,587	10,137	9,168	8,366	7,775	6,409
Tangible Book Value Per Share	14.80	14.17	12.86	13.42	12.48	10.29
Land	-	2,093	1,920	1,724	1,678	1,651
Buildings	-	329.04	312.27	311.77	311.39	311.39
Machinery	-	1,095	1,044	1,043	1,025	994.7
Construction In Progress	-	3.56	4.93	21.14	24.91	40.33

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