PSE:TOP Balance Sheet

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

Millions PHP. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	280.44	158.08	112.76	659.11	-
Cash & Short-Term Investments	280.44	158.08	112.76	659.11	-
Cash Growth	116.72%	40.20%	-82.89%	-	-
Accounts Receivable	504.82	372.42	296.52	150.43	-
Other Receivables	849	467.81	117.05	490.3	-
Receivables	1,354	840.23	413.57	640.73	-
Inventory	270.64	101.75	97.54	4.32	-
Prepaid Expenses	14.4	16.16	2.14	21.13	-
Other Current Assets	1,304	853.11	659.89	409.15	-
Total Current Assets	3,223	1,969	1,286	1,734	-
Property, Plant & Equipment	1,155	841.75	801.13	448.4	-
Long-Term Investments	3.22	206.85	202.2	2.32	-
Other Intangible Assets	1.3	0.22	0.12	1.6	-
Long-Term Deferred Tax Assets	5.17	-	-	0.18	-
Other Long-Term Assets	5.32	3.32	0.98	1.38	-
Total Assets	4,393	3,021	2,290	2,188	-
Accounts Payable	57.48	11.7	22.5	11.32	-
Accrued Expenses	7.51	13.31	3.06	2.11	-
Current Portion of Long-Term Debt	2,068	1,724	1,239	1,083	-
Current Portion of Leases	0.78	-	-	2.09	-
Current Income Taxes Payable	3.57	18.05	19	8.37	-
Other Current Liabilities	11.73	61.98	-	-	-
Total Current Liabilities	2,149	1,829	1,284	1,107	-
Long-Term Debt	583.53	197.24	195.91	222	-
Long-Term Leases	6.54	-	-	22.46	-
Long-Term Deferred Tax Liabilities	-	0.15	-	-	-
Other Long-Term Liabilities	-	-	-	441.16	-
Total Liabilities	2,739	2,026	1,480	1,792	-
Common Stock	1,074	859.38	250	250	-
Retained Earnings	175.06	135.22	192.88	137.39	-
Comprehensive Income & Other	0.85	0.85	367.5	-	-
Total Common Equity	1,653	995.44	810.38	387.39	-
Minority Interest	1.01	-	-	8.73	-
Shareholders' Equity	1,654	995.44	810.38	396.12	-
Total Liabilities & Equity	4,393	3,021	2,290	2,188	-
Total Debt	2,659	1,921	1,435	1,329	-
Net Cash (Debt)	-2,378	-1,763	-1,323	-670.13	-
Net Cash Per Share	-0.22	-0.21	-0.53	-0.27	-
Filing Date Shares Outstanding	10,742	10,742	8,594	2,500	1,580
Total Common Shares Outstanding	10,742	8,594	2,500	2,500	1,580
Working Capital	1,074	140.7	1.86	627.86	-
Book Value Per Share	0.15	0.12	0.32	0.15	-
Tangible Book Value	1,652	995.22	810.26	385.79	-
Tangible Book Value Per Share	0.15	0.12	0.32	0.15	-
Land	-	-	1.17	-	-
Buildings	39.65	36.28	77.53	54.85	-
Machinery	280.56	143.58	68.98	103.92	-
Construction In Progress	213.26	33.58	668.56	285.08	-
Leasehold Improvements	27.65	-	-	10.66	-

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