Naturgy BAN, S.A. (BCBA:GBAN)

Naturgy BAN Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	100,609	62,154	48,468	20,683	6,153	3,737
Accounts Receivable	203,869	104,556	45,110	29,517	11,816	9,286
Other Receivables	1,991	3,131	699.64	271.65	431.93	432.12
Inventory	1,174	877.68	781.44	1,119	481.22	263.5
Prepaid Expenses	-	-	-	-	73.18	33.26
Other Current Assets	2,722	1,136	1,112	73.24	2.81	2.37
Total Current Assets	310,364	171,854	96,170	51,663	18,958	13,754
Property, Plant & Equipment	334,845	209,339	176,051	76,292	21,924	9,967
Other Intangible Assets	20,576	12,361	12,358	4,385	929.56	415.14
Long-Term Deferred Tax Assets	333.41	333.41	726.03	1,038	-	-
Other Long-Term Assets	10,785	7,529	15,901	4,765	1,955	1,259
Total Assets	676,903	401,416	301,207	138,143	43,767	25,395
Accounts Payable	131,858	47,141	41,304	24,464	16,393	13,227
Accrued Expenses	46,875	35,501	21,956	14,391	2,351	1,492
Short-Term Debt	-	-	-	-	-	17.58
Current Portion of Leases	30.48	42.99	124.82	264.25	-	-
Current Income Taxes Payable	32,047	23,598	1,718	1,810	-	-
Other Current Liabilities	18,888	11,003	2,730	3,525	1,240	835.06
Total Current Liabilities	229,697	117,286	67,832	44,455	19,984	15,571
Long-Term Leases	23.11	44.9	135.12	442.87	8.2	-
Other Long-Term Liabilities	21,385	5,126	4,154	370.69	187.98	125.11
Total Liabilities	251,105	122,457	72,121	45,268	20,180	15,696
Common Stock	325.54	325.54	325.54	325.54	325.54	325.54
Retained Earnings	177,701	75,551	25,678	-533.86	-6,409	-5,700
Comprehensive Income & Other	247,771	203,082	203,082	93,084	29,670	15,073
Shareholders' Equity	425,798	278,959	229,086	92,875	23,587	9,699
Total Liabilities & Equity	676,903	401,416	301,207	138,143	43,767	25,395
Total Debt	53.58	87.89	259.94	707.12	8.2	17.58
Net Cash (Debt)	100,555	62,066	48,208	19,976	6,145	3,719
Net Cash Growth	33.10%	28.75%	141.33%	225.07%	65.23%	232.47%
Net Cash Per Share	308.89	190.66	148.09	61.36	18.88	11.42
Filing Date Shares Outstanding	325.54	325.54	325.54	325.54	325.54	325.54
Total Common Shares Outstanding	325.54	325.54	325.54	325.54	325.54	325.54
Working Capital	80,667	54,568	28,338	7,209	-1,025	-1,817
Book Value Per Share	1307.97	856.91	703.71	285.30	72.45	29.79
Tangible Book Value	405,222	266,598	216,728	88,491	22,657	9,284
Tangible Book Value Per Share	1244.77	818.94	665.75	271.83	69.60	28.52
Land	462.02	285.79	746.59	1,044	108.64	55.77
Buildings	23,248	16,926	19,149	11,441	1,698	882.95
Machinery	772,656	568,792	748,494	333,489	31,268	12,888
Construction In Progress	12,296	9,207	63,081	33,281	1,274	1,345

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