Grupo Aval Acciones y Valores S.A. (AVAL) Balance Sheet

NYSE: AVALAssets, liabilities, debt and equity over 10 years.

AVAL balance sheet, 2025

December 31, 2025 · COP

COP 348.56T assets = COP 313.86T liabilities + COP 34.71T equity

What it ownsCOP 348.56TCash & ST investments: COP 48.40T (13.9%)Cash & ST investmentsCOP 48.40T · 14%PP&E: COP 8.64T (2.5%)Goodwill & intangibles: COP 18.49T (5.3%)LT investments: COP 64.51T (18.5%)LT investmentsCOP 64.51T · 19%Other non-current: COP 208.53T (59.8%)Other non-currentCOP 208.53T · 60%=How it is financedCOP 348.56TLong-term debt: COP 61.57T (17.7%)Long-term debtCOP 61.57T · 18%Other LT liabilities: COP 252.29T (72.4%)Other LT liabilitiesCOP 252.29T · 72%Shareholders’ equity: COP 34.71T (10.0%)COP 34.71T

Both columns are drawn to the same scale: what AVAL owns equals what it owes plus shareholders’ equity. Hover a block for its value.

AVAL financial health

Debt / equity3.72
High leverage · COP 3.72 of debt for each $1 of equity
Cash / debt70.6%
Partial cover · cash & short-term investments vs total debt
Goodwill & intangibles5.3%
Mostly tangible · of total assets

Descriptive bands, not a rating. Fiscal 2025.

AVAL balance sheet trends, 2016–2025

MetricTrendThenLatestChange
Total assetsCOP 224.07T2016COP 348.56T2025+5.0%/yr
Total liabilitiesCOP 199.41T2016COP 313.86T2025+5.2%/yr
Shareholders’ equityCOP 15.60T2016COP 18.43T2025+1.9%/yr
Cash & short-term investmentsCOP 40.58T2016COP 48.40T2025+2.0%/yr
Total debtCOP 46.33T2016COP 68.60T2025+4.5%/yr
Net cash (debt)−COP 5.74T2016−COP 20.20T2025COP 14.5T
Working capital−COP 102.25T2016−COP 130.58T2024COP 28.3T
Debt / equity2.9720163.722025+0.75
Shares outstanding1.11B20161.19B2025+0.7%/yr

Change is the average annual growth (CAGR) or the difference between the first and latest year.

AVAL assets

Cash & ST investmentsReceivablesInventoryOther currentPP&EGoodwill & intangiblesLT investmentsOther non-current

AVAL liabilities and equity

Current liabilitiesLong-term debtOther long-term liabilitiesEquity

AVAL debt vs cash

Total debtCash & ST investmentsNet cash (debt)

Debt includes short- and long-term borrowings and, where reported, lease obligations.

AVAL balance sheet in COP

2025202420232022202120202019201820172016
Assets
Cash & short-term investmentsCOP 48.40TCOP 44.00TCOP 41.82TCOP 15.90TCOP 35.62TCOP 33.95TCOP 30.07TCOP 28.15TCOP 40.58TCOP 40.58T
Cash & equivalentsCOP 19.33TCOP 15.53TCOP 17.38TCOP 15.90TCOP 35.62TCOP 33.95TCOP 30.07TCOP 28.15TCOP 21.97TCOP 22.19T
Short-term investmentsCOP 29.07TCOP 28.47TCOP 24.44TCOP 23.94TCOP 38.90TCOP 30.48TCOP 7.0MCOP 768.71BCOP 18.61TCOP 18.39T
ReceivablesCOP 0COP 31.11TCOP 28.21TCOP 25.16TCOP 19.87TCOP 15.34TCOP 12.06TCOP 9.52TCOP 7.20TCOP 3.85T
InventoryCOP 0COP 0−COP 9.62T−COP 54.13T−COP 67.71T−COP 61.24T−COP 654.0M−COP 1.98B−COP 45.42T−COP 26.72T
Other current assetsCOP 0COP 0COP 9.62TCOP 13.15TCOP 68.47TCOP 61.83TCOP 539.06BCOP 372.12BCOP 45.65TCOP 26.98T
Total current assetsCOP 48.40TCOP 75.11TCOP 70.04TCOP 74.09BCOP 56.26TCOP 49.88TCOP 42.66TCOP 38.04TCOP 48.01TCOP 44.69T
Property, plant & equipment (net)COP 8.64TCOP 6.27TCOP 6.09TCOP 6.06TCOP 8.25TCOP 8.17TCOP 8.02TCOP 5.75TCOP 5.87TCOP 5.95T
Goodwill & intangible assetsCOP 18.49TCOP 19.30TCOP 18.14TCOP 17.53TCOP 21.47TCOP 18.53TCOP 16.08TCOP 13.87TCOP 10.86TCOP 10.37T
Long-term investmentsCOP 64.51TCOP 55.71TCOP 49.09TCOP 44.90TCOP 55.66TCOP 48.13TCOP 36.10TCOP 31.22TCOP 29.64TCOP 28.27T
Other non-current assetsCOP 208.53TCOP 171.47TCOP 157.82TCOP 227.03TCOP 225.27TCOP 198.20TCOP 175.97TCOP 170.80TCOP 142.15TCOP 134.79T
Total assetsCOP 348.56TCOP 327.86TCOP 301.18TCOP 295.59TCOP 366.90TCOP 322.90TCOP 278.83TCOP 259.68TCOP 236.54TCOP 224.07T
Liabilities
Accounts payableCOP 3.52TCOP 3.25TCOP 3.47TCOP 2.80TCOP 3.23TCOP 2.66TCOP 1.88TCOP 1.85TCOP 1.82TCOP 1.61T
Short-term debt—COP 1.57TCOP 1.03TCOP 32.41TCOP 806.07BCOP 864.50BCOP 789.68BCOP 690.20BCOP 697.58BCOP 802.27B
Deferred revenue——COP 527.98B−COP 32.41T——COP 40.50BCOP 35.54B−COP 2.08T−COP 1.97T
Total current liabilities—COP 205.69TCOP 186.49TCOP 4.09TCOP 238.50TCOP 215.37TCOP 179.12TCOP 167.71TCOP 157.70TCOP 146.94T
Long-term debtCOP 61.57TCOP 66.93TCOP 65.54TCOP 72.12TCOP 73.28TCOP 58.62TCOP 45.60TCOP 44.40TCOP 40.31TCOP 39.20T
Lease obligationsCOP 2.83TCOP 2.87TCOP 2.79T———COP 5.78BCOP 7.35BCOP 10.91BCOP 8.05B
Other long-term liabilitiesCOP 252.29TCOP 22.07TCOP 17.63TCOP 0COP 15.65TCOP 13.46TCOP 20.76TCOP 18.02TCOP 12.66TCOP 13.27T
Total liabilitiesCOP 313.86TCOP 294.70TCOP 269.66TCOP 264.77TCOP 327.43TCOP 287.46TCOP 245.48TCOP 230.12TCOP 210.67TCOP 199.41T
Shareholders' equity
Common stock & paid-in capital—COP 23.74BCOP 23.74BCOP 23.74BCOP 22.28BCOP 22.28BCOP 22.28BCOP 22.28BCOP 22.28BCOP 22.28B
Retained earnings (deficit)COP 9.24TCOP 8.16TCOP 7.73TCOP 8.02TCOP 13.38TCOP 11.30TCOP 10.29TCOP 8.60TCOP 7.17TCOP 6.52T
Treasury stock——————COP 0COP 0COP 0COP 0
Accumulated other comprehensive income—−COP 243.98B−COP 544.22B−COP 1.15TCOP 1.12TCOP 862.01BCOP 1.09TCOP 696.77BCOP 786.87BCOP 749.62B
Minority interestCOP 16.30TCOP 15.71TCOP 14.74TCOP 14.35T——COP 0COP 0COP 0COP 0
Total shareholders' equityCOP 18.43TCOP 17.45TCOP 16.78TCOP 16.47TCOP 23.01TCOP 20.66TCOP 19.85TCOP 17.79TCOP 16.29TCOP 15.60T
Key figures
Total debtCOP 68.60TCOP 71.36TCOP 62.82TCOP 72.12TCOP 74.09TCOP 59.49TCOP 55.64TCOP 51.91TCOP 45.98TCOP 46.33T
Net cash (debt)−COP 20.20T−COP 27.36T−COP 21.00T−COP 56.22T−COP 38.46T−COP 25.54T−COP 25.57T−COP 23.76T−COP 5.40T−COP 5.74T
Working capital—−COP 130.58T−COP 116.45T−COP 4.01T−COP 182.25T−COP 165.49T−COP 136.46T−COP 129.67T−COP 109.69T−COP 102.25T
Tangible book value−COP 60.44B−COP 1.85T−COP 1.36T−COP 1.06TCOP 1.54TCOP 2.13TCOP 3.77TCOP 3.92TCOP 5.42TCOP 5.24T
Shares outstanding1.19B1.19B1.19B1.16B1.11B1.11B1.11B1.11B1.11B1.11B
Current ratio—0.370.380.020.240.230.240.230.300.30
Quick ratio—0.370.3810.040.230.230.240.220.300.30
Debt / equity3.724.093.744.383.222.882.802.922.822.97
Equity / assets5.3%5.3%5.6%5.6%6.3%6.4%7.1%6.9%6.9%7.0%

Quarterly columns are labeled by the month the quarter ended. Figures in COP as reported (latest annual report filed April 17, 2026); data from EODHD.

AVAL financial position

At the end of fiscal 2025 (December 31, 2025), Grupo Aval Acciones y Valores had total assets of COP 348.56 trillion (up 6.3% from a year earlier), total liabilities of COP 313.86 trillion and shareholders' equity of COP 18.43 trillion. It held COP 48.40 trillion in cash and short-term investments against COP 68.60 trillion of debt, net debt of COP 20.20 trillion. In the latest quarter (ended June 30, 2026) total assets were COP 339.25 trillion and equity COP 17.97 trillion.

Related: AVAL income statement, AVAL cash flow statement, AVAL key metrics. See the AVAL stock overview for the latest quote and news.

AVAL balance sheet FAQ

What are Grupo Aval Acciones y Valores's total assets?

Grupo Aval Acciones y Valores reported total assets of COP 348.56 trillion at the end of fiscal 2025 (December 31, 2025), compared with COP 327.86 trillion a year earlier.

How much debt does Grupo Aval Acciones y Valores have?

Grupo Aval Acciones y Valores had COP 68.60 trillion of total debt at the end of fiscal 2025, including short-term borrowings and lease obligations. Its debt-to-equity ratio was 3.72.

How much cash does Grupo Aval Acciones y Valores have?

Grupo Aval Acciones y Valores held COP 48.40 trillion in cash and short-term investments at the end of fiscal 2025; with COP 68.60 trillion of debt that is net debt of COP 20.20 trillion.

What is Grupo Aval Acciones y Valores's book value?

Grupo Aval Acciones y Valores's shareholders' equity (book value) was COP 18.43 trillion at the end of fiscal 2025.

How much goodwill does Grupo Aval Acciones y Valores have?

Grupo Aval Acciones y Valores carried COP 18.49 trillion of goodwill and intangible assets, 5.3% of total assets, at the end of fiscal 2025.

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