CAP S.A. Balance Sheet

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

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	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	311.44	392.26	497.08	271.43	867.55
Short-Term Investments	-	20.86	39.53	27.42	25.52
Cash & Short-Term Investments	311.44	413.12	536.62	298.86	893.07
Cash Growth	-24.61%	-23.01%	79.56%	-66.54%	79.48%
Accounts Receivable	315.13	252.58	451.69	421.32	323.81
Other Receivables	32.97	44.12	44.48	52.84	45.41
Receivables	348.1	296.7	496.17	474.16	369.21
Inventory	310.52	386.76	749.6	768.96	601.93
Prepaid Expenses	13.31	36.9	7.14	4.24	10.53
Restricted Cash	37.72	38.68	38.03	50	48.78
Other Current Assets	167.86	118	187.46	88.62	59.74
Total Current Assets	1,189	1,290	2,015	1,685	1,983
Property, Plant & Equipment	4,050	4,115	4,177	4,081	3,858
Long-Term Investments	43.61	34.2	2.09	2.06	2.93
Goodwill	36.31	33.71	36.58	35.99	38.5
Other Intangible Assets	533.96	559.32	586.92	612.72	638.68
Long-Term Accounts Receivable	15.61	15.42	20.64	17.77	17.02
Long-Term Deferred Tax Assets	25.36	34.22	46.18	48.53	14.28
Other Long-Term Assets	222.82	273.79	121.95	78.37	59.37
Total Assets	6,116	6,356	7,007	6,562	6,612
Accounts Payable	350.42	412.15	561.97	747.34	556.45
Accrued Expenses	24.74	43.98	47.02	42.7	50.28
Short-Term Debt	3.36	21.57	150.39	34.11	118.93
Current Portion of Long-Term Debt	520.28	515.73	543.12	418.34	109.07
Current Portion of Leases	21.98	21.09	17.75	15.54	12.28
Current Income Taxes Payable	10.04	15.59	13.68	8.02	232.96
Current Unearned Revenue	11.57	13.98	6.2	7.27	8.6
Other Current Liabilities	76.86	108.58	69.82	221.9	531.5
Total Current Liabilities	1,019	1,153	1,410	1,495	1,620
Long-Term Debt	1,258	1,173	1,072	560.83	550.64
Long-Term Leases	39.65	52.43	51.63	55.8	30.78
Long-Term Unearned Revenue	9.18	7.08	5.17	4.38	0.16
Pension & Post-Retirement Benefits	59.73	57.55	80.87	75.66	64.47
Long-Term Deferred Tax Liabilities	425.41	420.29	431.59	406.25	418.35
Other Long-Term Liabilities	287.05	306.79	293.71	281.61	260.56
Total Liabilities	3,098	3,170	3,345	2,880	2,945
Common Stock	379.44	379.44	379.44	379.44	379.44
Retained Earnings	1,391	1,488	1,917	1,924	1,889
Comprehensive Income & Other	-36.28	-49.86	-30.01	-25.86	-25.78
Total Common Equity	1,734	1,818	2,266	2,277	2,243
Minority Interest	1,284	1,368	1,395	1,405	1,425
Shareholders' Equity	3,018	3,186	3,661	3,682	3,667
Total Liabilities & Equity	6,116	6,356	7,007	6,562	6,612
Total Debt	1,843	1,784	1,835	1,085	821.69
Net Cash (Debt)	-1,532	-1,371	-1,299	-785.75	71.38
Net Cash Per Share	-11.93	-8.77	-8.69	-5.26	0.48
Filing Date Shares Outstanding	149.45	149.45	149.45	149.45	149.45
Total Common Shares Outstanding	149.45	149.45	149.45	149.45	149.45
Working Capital	169.71	137.51	605.05	189.65	363.2
Book Value Per Share	11.60	12.16	15.16	15.24	15.01
Tangible Book Value	1,164	1,225	1,643	1,629	1,566
Tangible Book Value Per Share	7.79	8.20	10.99	10.90	10.48
Land	339.01	343.49	341.19	335.55	331.02
Buildings	1,584	1,559	1,322	1,300	1,264
Machinery	3,971	3,933	3,908	3,861	3,701
Construction In Progress	791.58	918.36	1,071	937.56	641.9

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.