Grupo IMSA Balance Sheet

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

Millions COP. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021
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
Cash & Equivalents	107,198	122,337	107,152	123,960	73,924
Short-Term Investments	25,878	78,746	68,090	38,265	1,493
Cash & Short-Term Investments	133,075	201,083	175,242	162,224	75,417
Cash Growth	-30.29%	14.75%	8.03%	115.10%	-
Receivables	85,984	79,634	87,412	135,966	134,255
Inventory	37,989	37,967	68,300	132,929	98,087
Prepaid Expenses	1,385	1,805	2,013	4,059	1,646
Other Current Assets	15.64	11,725	29,743	5,924	5,883
Total Current Assets	258,448	332,214	362,710	441,102	315,287
Property, Plant & Equipment	38,730	36,166	81,556	174,173	149,484
Long-Term Investments	2,273	2,210	2,300	5,590	7,498
Goodwill	9,772	9,486	10,517	13,019	10,241
Other Intangible Assets	165.99	206.07	298.59	433.5	43.67
Long-Term Accounts Receivable	1,034	1,089	783.09	1,236	1,184
Long-Term Deferred Tax Assets	20,762	18,463	29,188	55,900	53,163
Other Long-Term Assets	55,811	37,707	46,735	57,108	57,820
Total Assets	386,997	437,541	534,087	748,563	594,722
Accounts Payable	34,732	27,103	52,183	63,323	75,354
Accrued Expenses	11,227	11,877	19,032	40,495	19,556
Short-Term Debt	-	-	-	1,345	1,729
Current Portion of Long-Term Debt	-	-	5,845	5,550	3,759
Current Portion of Leases	163.15	207.49	208.72	1,454	419.53
Current Income Taxes Payable	18,909	18,346	12,376	19,572	4,089
Current Unearned Revenue	-	-	-	1,282	16,931
Other Current Liabilities	7,551	6,353	26,287	66,749	25,783
Total Current Liabilities	72,581	63,886	115,932	199,772	147,621
Long-Term Debt	-	-	-	1,152	1,876
Long-Term Leases	177.02	225.56	384.02	10,742	11,359
Pension & Post-Retirement Benefits	995.26	1,034	1,038	1,215	1,147
Long-Term Deferred Tax Liabilities	1,060	1,013	14,114	20,513	17,625
Other Long-Term Liabilities	0	-	0	-	-
Total Liabilities	74,813	66,158	131,468	233,394	179,628
Common Stock	161.36	161.36	161.36	161.36	161.36
Retained Earnings	97,813	111,861	112,871	54,479	15,731
Comprehensive Income & Other	214,210	259,361	281,548	460,565	399,223
Total Common Equity	312,184	371,383	394,580	515,206	415,115
Minority Interest	-	-	8,039	-37.4	-21.16
Shareholders' Equity	312,184	371,383	402,620	515,168	415,094
Total Liabilities & Equity	386,997	437,541	534,087	748,563	594,722
Total Debt	340.17	433.06	6,438	20,243	19,142
Net Cash (Debt)	132,735	200,650	168,805	141,981	56,275
Net Cash Growth	-29.97%	18.87%	18.89%	152.30%	-
Net Cash Per Share	19739.41	22722.84	14509.49	8799.03	3487.52
Filing Date Shares Outstanding	6.02	8.83	11.63	16.14	16.14
Total Common Shares Outstanding	6.02	8.83	11.63	16.14	16.14
Working Capital	185,867	268,328	246,778	241,331	167,666
Book Value Per Share	51837.11	42057.71	33915.90	31928.99	25726.08
Tangible Book Value	302,246	361,691	383,764	501,753	404,830
Tangible Book Value Per Share	50186.94	40960.14	32986.22	31095.29	25088.67
Land	8,093	7,897	17,366	36,224	31,288
Buildings	15,674	14,772	41,656	78,192	62,694
Machinery	36,371	33,044	95,431	209,774	166,127

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