Andino Investment Holding S.A.A. (BVL:AIHC1)

Andino Investment Holding Balance Sheet

Financials in millions PEN. 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	43.56	59.92	30.07	60.29	50.52	26.52
Short-Term Investments	-	-	52.35	26.39	12.67	-
Cash & Short-Term Investments	43.56	59.92	82.42	86.67	63.18	26.52
Cash Growth	-34.55%	-27.31%	-4.91%	37.18%	138.29%	-16.54%
Accounts Receivable	321.85	290.78	110.03	94.89	98.51	23.12
Other Receivables	27.72	23.44	25.5	35.47	28.1	35.48
Receivables	349.56	314.23	135.53	130.35	126.61	58.61
Inventory	4.24	3.33	2.64	3.78	3.56	0.69
Prepaid Expenses	13.22	9.67	6.12	4.98	3.39	0.81
Other Current Assets	23.38	23.89	-	-	-	-
Total Current Assets	433.97	411.03	226.7	225.78	196.74	86.62
Property, Plant & Equipment	333.92	260.5	285.5	297.75	289.85	204.47
Long-Term Investments	41.8	37.72	44.99	42.69	43.21	50.68
Goodwill	2.53	2.53	2.53	2.53	2.52	2.47
Other Intangible Assets	66.97	62.95	68.84	72.9	77.13	2.69
Long-Term Accounts Receivable	111.1	146.39	106.61	69.8	28.02	-
Long-Term Deferred Tax Assets	16.84	19.26	26.38	32.23	40.71	28.94
Other Long-Term Assets	995.2	1,006	916.43	912.43	961.11	883.37
Total Assets	2,002	1,947	1,678	1,656	1,639	1,259
Accounts Payable	223.68	202.89	199.1	178.69	116.62	48.93
Short-Term Debt	5.32	3.63	9.81	6.5	1.68	2.36
Current Portion of Long-Term Debt	113.05	102.38	44.66	41.65	72.54	14.36
Current Portion of Leases	10.57	7.48	4.6	4.44	3.68	0.93
Total Current Liabilities	352.61	316.38	258.17	231.28	194.51	66.58
Long-Term Debt	444.39	437.35	206.37	128.69	140.29	100.88
Long-Term Leases	31.43	23.5	21.01	21.35	15.77	10.69
Long-Term Deferred Tax Liabilities	272	271.12	265.73	268.4	292.04	246.99
Other Long-Term Liabilities	29.15	47.01	68.17	102.55	73.24	0.04
Total Liabilities	1,130	1,095	819.45	752.27	715.85	425.18
Common Stock	324.36	324.36	403.41	403.41	403.41	403.41
Retained Earnings	66.05	55.45	77.78	122.85	145.81	43.11
Treasury Stock	-29.23	-29.16	-111.3	-111.3	-111.3	-111.57
Comprehensive Income & Other	511.56	500.7	488.63	488.89	485.53	443.44
Total Common Equity	872.74	851.35	858.52	903.84	923.45	778.38
Minority Interest	-	-	-	-	-	55.67
Shareholders' Equity	872.74	851.35	858.52	903.84	923.45	834.05
Total Liabilities & Equity	2,002	1,947	1,678	1,656	1,639	1,259
Total Debt	604.75	574.34	286.45	202.63	233.95	129.22
Net Cash (Debt)	-561.19	-514.43	-204.03	-115.96	-170.76	-102.71
Net Cash Per Share	-	-2.32	-0.92	-0.52	-0.77	-0.46
Filing Date Shares Outstanding	-	221.98	221.98	222.46	223.81	221.16
Total Common Shares Outstanding	-	221.98	221.98	222.46	223.81	221.16
Working Capital	81.35	94.65	-31.47	-5.5	2.23	20.04
Book Value Per Share	-	3.84	3.87	4.06	4.13	3.52
Tangible Book Value	803.24	785.87	787.15	828.41	843.81	773.23
Tangible Book Value Per Share	-	3.54	3.55	3.72	3.77	3.50
Land	132.45	115.54	112.55	115.69	-	116.89
Buildings	94.77	93.76	88.69	88.33	-	70.14
Machinery	98.27	81.86	88.24	88.86	-	33.99
Construction In Progress	47.43	12.86	36.55	35.14	-	0.3

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