Vista Land & Lifescapes 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	FY 2020
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	Dec '20 Dec 31, 2020
Cash & Equivalents	5,071	3,592	10,692	15,070	11,857	7,786
Short-Term Investments	5,143	13,640	18,432	9,488	16,088	7,838
Cash & Short-Term Investments	10,214	17,232	29,125	24,558	27,944	15,624
Cash Growth	-67.90%	-40.83%	18.60%	-12.12%	78.86%	-3.91%
Accounts Receivable	69,648	73,983	52,212	53,235	50,917	43,140
Other Receivables	-	-	-	-	-	1,960
Receivables	69,648	73,983	52,212	53,235	50,917	45,100
Inventory	61,692	57,012	63,771	53,534	49,597	44,371
Prepaid Expenses	2,213	1,419	1,057	546.33	472.95	716.59
Restricted Cash	163	2.96	323.92	143.41	147.98	335.83
Other Current Assets	6,226	4,960	5,376	5,421	5,414	9,327
Total Current Assets	150,156	154,608	151,864	137,437	134,493	115,474
Property, Plant & Equipment	1,933	6,041	6,800	6,675	6,866	4,183
Long-Term Investments	27,588	29,035	21,416	32,644	34,649	34,089
Goodwill	147	147.27	147.27	147.27	147.27	147.27
Long-Term Accounts Receivable	52,268	47,331	31,191	21,166	20,317	21,488
Long-Term Deferred Tax Assets	76	6.15	105.71	111.46	48.38	188.11
Long-Term Deferred Charges	550	295.51	242.89	399.43	473.05	476.1
Other Long-Term Assets	154,863	140,475	130,633	123,634	116,992	108,012
Total Assets	387,581	377,939	342,401	322,214	313,987	284,057
Accounts Payable	7,776	17,405	8,181	4,552	3,874	4,411
Accrued Expenses	4,807	4,851	3,814	3,664	3,908	3,554
Current Portion of Long-Term Debt	43,379	49,521	57,056	28,075	35,698	16,020
Current Portion of Leases	100	421.35	388.87	368.46	348.21	202
Current Income Taxes Payable	15	133.22	112.48	127.1	49.68	109.27
Current Unearned Revenue	2,476	2,650	2,434	1,945	2,034	2,850
Other Current Liabilities	27,616	10,649	9,987	8,767	8,385	9,368
Total Current Liabilities	86,169	85,631	81,974	47,498	54,297	36,514
Long-Term Debt	126,956	133,028	111,720	135,655	133,004	129,680
Long-Term Leases	7,481	5,015	5,051	5,066	5,088	2,473
Long-Term Unearned Revenue	691	711.88	592.55	1,126	686.34	689.26
Long-Term Deferred Tax Liabilities	18,170	15,434	8,201	6,107	4,983	4,026
Other Long-Term Liabilities	3,132	2,031	2,001	3,112	3,402	4,995
Total Liabilities	242,599	241,851	209,540	198,564	201,460	178,377
Common Stock	13,114	13,114	13,114	13,114	13,114	13,114
Additional Paid-In Capital	33,627	33,627	30,685	30,685	30,655	30,655
Retained Earnings	92,934	85,203	86,227	78,311	72,540	66,412
Treasury Stock	-7,740	-7,740	-7,740	-7,740	-7,740	-7,740
Comprehensive Income & Other	705	1,026	905.78	798.91	778.07	585.6
Total Common Equity	132,640	125,231	123,191	115,169	109,347	103,027
Minority Interest	12,306	10,821	9,637	8,449	3,147	2,620
Shareholders' Equity	144,982	136,088	132,861	123,650	112,527	105,680
Total Liabilities & Equity	387,581	377,939	342,401	322,214	313,987	284,057
Total Debt	177,916	187,985	174,216	169,164	174,138	148,374
Net Cash (Debt)	-167,702	-170,753	-145,091	-144,606	-146,194	-132,750
Net Cash Per Share	-14.04	-14.29	-12.15	-12.11	-12.24	-11.11
Filing Date Shares Outstanding	12,698	12,698	12,698	12,698	12,698	12,698
Total Common Shares Outstanding	12,698	12,698	12,698	12,698	12,698	12,698
Working Capital	63,987	68,977	69,890	89,938	80,196	78,960
Book Value Per Share	10.45	9.86	9.70	9.07	8.61	8.11
Tangible Book Value	132,493	125,083	123,044	115,021	109,200	102,879
Tangible Book Value Per Share	10.43	9.85	9.69	9.06	8.60	8.10
Land	-	83.33	83.33	83.33	83.33	83.33
Buildings	-	1,522	1,661	1,256	1,191	1,179
Machinery	-	3,508	3,475	3,367	3,325	3,138

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