Valparaíso Sporting Club Balance Sheet

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

Millions CLP. 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	295.32	334.83	235.91	193.11	491.19
Short-Term Investments	3,612	3,589	-	-	-
Trading Asset Securities	-	-	3,879	3,590	4,202
Cash & Short-Term Investments	3,907	3,923	4,115	3,783	4,694
Cash Growth	-0.41%	-4.66%	8.79%	-19.41%	92.51%
Accounts Receivable	452.02	496.53	516.51	428.03	258.84
Other Receivables	132.83	114.14	132.84	58.13	101.14
Receivables	590.25	620.58	681.39	497.12	432.86
Inventory	15.36	13.28	7.26	9.77	9.12
Prepaid Expenses	106.59	59.67	16.82	31.04	27.35
Other Current Assets	8.77	60.08	29.75	-	36.77
Total Current Assets	4,628	4,677	4,850	4,321	5,200
Property, Plant & Equipment	26,301	26,349	26,697	25,854	25,369
Long-Term Investments	2.36	2.36	2.36	2.36	2.36
Other Intangible Assets	205.55	172.29	18.21	16.73	21.52
Long-Term Deferred Tax Assets	269.78	170.01	108.82	162.78	-
Long-Term Deferred Charges	6.64	13.64	22.38	4.42	5.91
Other Long-Term Assets	1,494	1,549	1,598	1,644	1,691
Total Assets	32,908	32,933	33,298	32,005	32,289
Accounts Payable	542.29	436.79	368.46	682.55	395.8
Accrued Expenses	620.25	593.79	646.72	708.85	661.3
Current Portion of Leases	240.72	301.88	331.59	352.85	319.88
Current Income Taxes Payable	109.99	16.21	139.16	207.63	159.92
Current Unearned Revenue	-	-	60.34	62.79	47.14
Other Current Liabilities	764.05	888.92	1,215	925.26	1,430
Total Current Liabilities	2,277	2,238	2,762	2,940	3,014
Long-Term Leases	519.96	725.75	1,115	175.9	489.04
Long-Term Deferred Tax Liabilities	-	-	-	-	32.39
Other Long-Term Liabilities	461.09	468.13	179.1	179.1	45.43
Total Liabilities	3,258	3,431	4,056	3,295	3,580
Common Stock	4,715	4,715	4,715	4,715	4,715
Additional Paid-In Capital	45.2	45.2	45.2	45.2	45.2
Retained Earnings	12,682	12,535	12,275	11,744	11,744
Comprehensive Income & Other	12,201	12,201	12,201	12,201	12,201
Total Common Equity	29,643	29,496	29,236	28,705	28,705
Minority Interest	6.3	5.8	5.24	4.36	3.17
Shareholders' Equity	29,649	29,501	29,241	28,710	28,708
Total Liabilities & Equity	32,908	32,933	33,298	32,005	32,289
Total Debt	760.68	1,028	1,447	528.75	808.92
Net Cash (Debt)	3,147	2,896	2,668	3,254	3,885
Net Cash Growth	8.66%	8.53%	-18.00%	-16.23%	217.02%
Working Capital	2,351	2,440	2,089	1,381	2,186
Tangible Book Value	29,438	29,323	29,218	28,689	28,684
Land	19,635	19,635	19,635	19,635	19,635
Buildings	3,177	3,119	3,212	3,230	2,020
Machinery	4,363	4,330	4,281	4,181	4,105
Construction In Progress	66.81	121.4	67.58	4.48	502.62

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