SP New Energy Corporation (PSE:SPNEC)

SP New Energy Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2022
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Jun 30, 2022
Cash & Equivalents	8,573	7,646	5,540	10,040	37.23	886.76
Short-Term Investments	391.82	244.86	15	611.08	15.55	-
Accounts Receivable	839.71	559.06	200.96	286.29	-	-
Other Receivables	4,319	12,246	237.56	128.24	651.12	-
Inventory	-	-	-	24.8	-	-
Prepaid Expenses	25.61	39.82	28.8	10.75	-	-
Other Current Assets	698.28	868.2	620.57	122.54	824.48	562.49
Total Current Assets	14,848	21,604	6,642	11,224	1,528	1,449
Property, Plant & Equipment	171,771	152,398	67,756	22,603	1,671	1,208
Goodwill	-	-	9.95	9.95	-	-
Other Intangible Assets	13,262	13,262	13,262	13,262	-	-
Long-Term Investments	20.3	20.29	20.27	-	-	-
Long-Term Deferred Tax Assets	9.29	32.36	9.29	9.65	10.2	10.47
Long-Term Deferred Charges	1,464	1,235	-	75.06	-	-
Other Long-Term Assets	21,716	11,094	3,668	3,999	2,994	735.72
Total Assets	223,090	199,645	91,367	51,183	6,204	3,404

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2022
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Jun 30, 2022
Accounts Payable	3,043	732.92	645.41	234.14	15.04	0.07
Accrued Expenses	1,506	1,956	1,376	188.51	2.84	12.24
Short-Term Debt	1,427	9,976	7,587	-	-	22.79
Current Portion of Long-Term Debt	199.49	218.38	235.89	366.85	-	-
Current Portion of Leases	14.27	22.43	25.4	8.96	4.54	4.54
Current Income Taxes Payable	104.56	132.23	15.89	21.71	-	-
Other Current Liabilities	6,423	5,667	156.7	646.71	70.11	0.7
Total Current Liabilities	12,717	18,704	10,042	1,467	92.53	40.33
Long-Term Debt	96,298	68,324	2,494	2,730	-	-
Long-Term Leases	367.97	376.07	365.05	381.11	298.6	289.34
Long-Term Deferred Tax Liabilities	15,207	14,960	12,348	4,087	-	-
Other Long-Term Liabilities	81.17	84.27	97.83	98.63	-	-
Total Liabilities	124,671	102,449	25,346	8,763	391.13	329.67

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2022
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Jun 30, 2022
Preferred Stock, Redeemable	194.04	194.04	194.04	-	-	-
Common Stock	5,007	5,007	5,007	3,437	1,000	812.44
Additional Paid-In Capital	19,794	19,794	19,794	5,714	4,939	2,347
Retained Earnings	-294.81	-154.36	3,942	5,546	-126.13	-85.72
Comprehensive Income & Other	62,006	60,882	33,740	24,688	-	-
Total Common Equity	86,318	85,529	62,484	39,385	5,813	3,074
Minority Interest	11,907	11,473	3,343	3,035	-	-
Shareholders' Equity	98,419	97,196	66,021	42,420	5,813	3,074
Total Liabilities & Equity	223,090	199,645	91,367	51,183	6,204	3,404

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2022
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Jun 30, 2022
Total Debt	98,307	78,916	10,707	3,487	303.14	316.67
Net Cash (Debt)	-89,342	-71,026	-5,152	7,165	-250.35	570.09
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-1.78	-1.42	-0.10	0.30	-0.03	0.08
Filing Date Shares Outstanding	50,073	50,073	50,073	34,373	10,000	8,124
Total Common Shares Outstanding	50,073	50,073	50,073	34,373	10,000	8,124
Working Capital	2,130	2,900	-3,400	9,757	1,436	1,409
Book Value Per Share	1.72	1.71	1.25	1.15	0.58	0.38
Tangible Book Value	73,056	72,267	49,212	26,113	5,813	3,074
Tangible Book Value Per Share	1.46	1.44	0.98	0.76	0.58	0.38
Land	63,522	62,545	49,365	12,470	-	-
Buildings	1.79	1.79	1.54	1.54	-	-
Machinery	8,646	8,629	8,581	8,545	0.21	-
Construction In Progress	101,459	82,980	11,237	2,653	1,390	-

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 30, 2026

Data Sources Report a data error