City & Land Developers 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	120.78	68.12	15.27	177.74	103.05	211.01
Short-Term Investments	-	47	145.5	114	399.5	123.5
Cash & Short-Term Investments	120.78	115.12	160.77	291.74	502.55	334.51
Cash Growth	-53.00%	-28.39%	-44.89%	-41.95%	50.23%	41.26%
Accounts Receivable	307.66	231.93	243.18	236.49	131.35	95.48
Other Receivables	9.54	3.64	2.78	3.89	4.45	0.79
Receivables	317.21	235.57	245.96	240.38	135.8	96.28
Inventory	2,341	2,296	2,177	1,639	1,394	1,150
Other Current Assets	281.42	46.88	34.75	9.46	46.59	6
Total Current Assets	3,061	2,693	2,619	2,181	2,079	1,587
Property, Plant & Equipment	473.29	473.29	473.25	471.14	181.14	181.14
Long-Term Investments	-	-	-	0.16	0.53	0.63
Long-Term Accounts Receivable	823.13	737.99	396.63	316	641.49	406.88
Long-Term Deferred Charges	1.42	1.85	4.47	5.02	-	-
Other Long-Term Assets	68.19	68.17	71.44	68.99	67.15	549.64
Total Assets	4,427	3,974	3,564	3,042	2,970	2,725
Accounts Payable	699.11	315.14	236.28	104.94	106.17	239.45
Accrued Expenses	-	18.66	2.27	21.15	0.07	15.06
Short-Term Debt	393.2	395.55	240.4	-	-	-
Current Income Taxes Payable	5.18	5.18	3.97	1.63	13.32	7.47
Current Unearned Revenue	35.06	41.49	51.36	56.26	-	57.34
Total Current Liabilities	1,133	776.03	534.27	183.98	119.56	319.31
Long-Term Unearned Revenue	3.47	19.2	22.01	38.66	-	-
Pension & Post-Retirement Benefits	-	-	1.12	3.55	-	0.98
Long-Term Deferred Tax Liabilities	97.81	68.44	39.56	8.62	19.64	4.59
Other Long-Term Liabilities	28.86	27.69	29.65	38.79	77.33	15.28
Total Liabilities	1,263	891.35	626.62	273.61	216.53	340.16
Common Stock	1,579	1,579	1,579	1,579	1,503	1,432
Additional Paid-In Capital	0.11	0.11	0.11	0.11	0.11	0.11
Retained Earnings	1,590	1,509	1,365	1,197	1,252	957.15
Comprehensive Income & Other	-5.06	-5.07	-5.74	-7.36	-2.79	-4.02
Shareholders' Equity	3,164	3,083	2,938	2,769	2,753	2,385
Total Liabilities & Equity	4,427	3,974	3,564	3,042	2,970	2,725
Total Debt	393.2	395.55	240.4	-	-	-
Net Cash (Debt)	-272.42	-280.43	-79.63	291.74	502.55	334.51
Net Cash Growth	-	-	-	-41.95%	50.23%	41.26%
Net Cash Per Share	-0.17	-0.18	-0.05	0.18	0.32	0.21
Filing Date Shares Outstanding	1,579	1,579	1,579	1,579	1,579	1,579
Total Common Shares Outstanding	1,579	1,579	1,579	1,579	1,579	1,579
Working Capital	1,928	1,917	2,084	1,997	1,960	1,268
Book Value Per Share	2.00	1.95	1.86	1.75	1.74	1.51
Tangible Book Value	3,164	3,083	2,938	2,769	2,753	2,385
Tangible Book Value Per Share	2.00	1.95	1.86	1.75	1.74	1.51

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