Logistic Properties of the Americas (LPA)

LPA Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Property, Plant & Equipment	579.42	554.83	514.53	449.46	428.91	365.11
Cash & Equivalents	25.57	28.83	35.24	14.99	17.36	15.46
Accounts Receivable	2.59	2.5	3.51	2.4	1.96	0.87
Other Receivables	0.49	3.73	13.59	8.92	0.73	0.57
Loans Receivable Current	-	-	-	-	-	0.27
Restricted Cash	-	-	2	-	-	-
Other Current Assets	9.35	4.94	4.57	7	1.52	2.04
Deferred Long-Term Tax Assets	0.11	0.24	1.35	0.24	0.61	1.32
Other Long-Term Assets	11.08	11.94	16.05	14.61	26.84	23.38
Total Assets	628.61	607.02	590.83	497.62	477.93	409.02
Current Portion of Long-Term Debt	9.48	12.64	16.7	110.94	23.45	11.55
Current Portion of Leases	0.59	0.46	0.24	0.05	0.11	0.1
Long-Term Debt	266.65	253.25	253.15	98.38	165.37	115.14
Long-Term Leases	13.2	12.97	2.94	0.09	0.05	0.16
Accounts Payable	10.28	1.66	6.28	1.88	3.66	1.21
Accrued Expenses	-	6.69	6.85	6.72	5.12	3.46
Current Income Taxes Payable	3.07	2.76	2.02	0.66	0.15	0.64
Current Unearned Revenue	0.12	0.26	0.3	2.4	1.2	-
Other Current Liabilities	2.59	2.05	2.16	3	3.02	8.94
Long-Term Deferred Tax Liabilities	41.41	40.14	37.45	37.22	39.31	31.65
Other Long-Term Liabilities	3.16	3.33	1.79	2.21	1.36	0.94
Total Liabilities	350.55	336.22	329.88	263.55	242.8	173.78
Common Stock	0	0	168.14	168.14	168.14	0
Additional Paid-In Capital	219.39	218.29	-	-	-	168.14
Retained Earnings	36.65	38.59	67.88	64.74	54.39	49.61
Treasury Stock	-3.27	-1.24	-	-	-	-
Comprehensive Income & Other	-18.65	-26.68	-13.69	-32.07	-18.53	-6.01
Total Common Equity	234.13	228.96	222.33	200.81	204	211.74
Minority Interest	43.93	41.84	38.62	33.25	31.12	23.5
Shareholders' Equity	278.06	270.8	260.94	234.07	235.13	235.23
Total Liabilities & Equity	628.61	607.02	590.83	497.62	477.93	409.02
Total Debt	289.92	279.32	273.03	209.47	188.98	126.95
Net Cash (Debt)	-264.35	-250.49	-237.79	-194.48	-171.62	-111.5
Net Cash Per Share	-8.34	-8.08	-8.31	-6.80	-1.02	-0.66
Filing Date Shares Outstanding	31.52	31.67	31.71	168.14	168.14	-
Total Common Shares Outstanding	31.52	31.67	168.14	168.14	168.14	-
Book Value Per Share	7.43	7.23	1.32	1.19	1.21	-
Tangible Book Value	234.13	228.96	222.33	200.81	204	211.74
Tangible Book Value Per Share	7.43	7.23	1.32	1.19	1.21	-
Land	-	23.85	24.1	29.74	46.62	60.15
Construction In Progress	-	-	33.12	66.22	44.21	75.33

Updated Aug 13, 2025. Source: S&P Global Market Intelligence. Real Estate template. Financial Sources.

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