Cebu Landmasters, Inc. (PSE:CLI)

Cebu Landmasters Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	1,815	1,583	913.84	1,435	1,096	797.18
Short-Term Investments	-	344.06	200.84	-	-	-
Cash & Short-Term Investments	1,815	1,927	1,115	1,435	1,096	797.18
Cash Growth	-34.29%	72.90%	-22.30%	30.91%	37.46%	-13.08%
Receivables	33,791	25,325	28,318	19,781	12,403	9,663
Inventory	21,820	13,080	17,055	17,187	18,709	13,398
Prepaid Expenses	10,577	775.61	506.14	4,236	4,113	926.93
Other Current Assets	784.99	6,533	5,791	165.8	57.43	2,815
Total Current Assets	68,788	47,641	52,785	42,805	36,378	27,600
Property, Plant & Equipment	12,298	10,260	8,372	5,982	2,069	1,594
Long-Term Investments	956.57	794.26	151.86	133.56	135.06	135.32
Other Intangible Assets	-	21.39	25.31	-	-	35.87
Long-Term Accounts Receivable	25,327	28,712	19,025	15,877	13,893	10,335
Long-Term Deferred Charges	-	1,444	1,046	-	-	-
Other Long-Term Assets	21,352	20,131	19,043	19,126	14,177	10,389
Total Assets	128,722	109,003	100,448	83,923	66,652	50,091
Accounts Payable	31,041	4,528	4,518	18,844	12,651	1,717
Accrued Expenses	-	4,518	4,187	-	-	1,533
Current Portion of Long-Term Debt	12,328	10,115	11,567	8,124	8,814	3,435
Current Portion of Leases	57.15	57.92	55.72	54.15	3.29	1.63
Current Income Taxes Payable	5.4	15.99	2.21	3.65	2.18	31.2
Current Unearned Revenue	528.07	386.49	593.34	718.61	694.15	728.77
Other Current Liabilities	1,593	12,006	14,076	-	-	4,007
Total Current Liabilities	45,553	31,628	34,999	27,744	22,164	11,453
Long-Term Debt	42,439	39,501	35,570	31,869	23,208	20,359
Long-Term Leases	1,244	1,233	1,207	1,183	1,123	833.1
Long-Term Unearned Revenue	-	46.44	33.28	-	-	14.49
Pension & Post-Retirement Benefits	35.23	40.31	10.4	9.39	4.75	0.62
Long-Term Deferred Tax Liabilities	6,313	5,753	5,023	3,446	2,051	1,690
Other Long-Term Liabilities	561.49	493.84	152.14	195.08	169.78	211.94
Total Liabilities	96,146	78,696	76,995	64,447	48,720	34,563
Common Stock	21,919	3,628	3,623	3,623	3,623	1,714
Additional Paid-In Capital	-	5,856	1,609	1,609	1,609	1,609
Retained Earnings	-	11,624	9,747	7,575	6,369	6,054
Treasury Stock	-	-732.66	-732.66	-732.66	-748.17	-732.85
Comprehensive Income & Other	-	-29.01	-13.98	-11.71	-13.48	-12.88
Total Common Equity	21,919	20,346	14,232	12,063	10,840	8,632
Minority Interest	10,657	9,961	9,221	7,413	7,092	6,896
Shareholders' Equity	32,577	30,306	23,453	19,476	17,932	15,527
Total Liabilities & Equity	128,722	109,003	100,448	83,923	66,652	50,091
Total Debt	56,068	50,908	48,400	41,230	33,148	24,629
Net Cash (Debt)	-54,253	-48,981	-47,285	-39,795	-32,052	-23,832
Net Cash Per Share	-14.16	-14.14	-13.65	-11.49	-12.78	-6.66
Filing Date Shares Outstanding	3,406	3,465	3,465	3,465	3,462	3,468
Total Common Shares Outstanding	3,406	3,465	3,465	3,465	3,462	3,468
Working Capital	23,235	16,013	17,786	15,061	14,214	16,147
Book Value Per Share	6.44	5.87	4.11	3.48	3.13	2.49
Tangible Book Value	21,919	20,324	14,207	12,063	10,840	8,596
Tangible Book Value Per Share	6.44	5.87	4.10	3.48	3.13	2.48
Land	-	359.06	359.06	359.06	140.9	140.9
Buildings	-	587.07	512.71	401.38	313.42	255.03
Machinery	-	262.48	236.46	208.86	188.11	145.79
Construction In Progress	-	8,297	6,420	4,077	471.81	269.75
Leasehold Improvements	-	16.84	14.59	14.55	12.51	4.59

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