Compañía de Minas Buenaventura S.A.A. (BVN) Balance Sheet
BVN balance sheet, 2025
December 31, 2025 · U.S. dollars$6.02B assets = $1.76B liabilities + $4.27B equity
Both columns are drawn to the same scale: what BVN owns equals what it owes plus shareholders’ equity. Hover a block for its value.
BVN financial health
Descriptive bands, not a rating. Fiscal 2025.
BVN balance sheet trends, 2016–2025
| Metric | Trend | Then | Latest | Change |
|---|---|---|---|---|
| Total assets | $4.27B2016 | $6.02B2025 | +3.9%/yr | |
| Total liabilities | $1.22B2016 | $1.76B2025 | +4.1%/yr | |
| Shareholders’ equity | $3.05B2016 | $4.06B2025 | +3.2%/yr | |
| Cash & short-term investments | $80.5M2016 | $529.8M2025 | +23.3%/yr | |
| Total debt | $607.2M2016 | $709.7M2025 | +1.7%/yr | |
| Net cash (debt) | −$526.7M2016 | −$179.8M2025 | +$346.9M | |
| Working capital | $56.8M2016 | $580.5M2025 | +$523.7M | |
| Book value per share | $11.992016 | $15.992025 | +3.3%/yr | |
| Current ratio | 1.132016 | 2.012025 | +0.88 | |
| Debt / equity | 0.202016 | 0.172025 | −0.02 | |
| Shares outstanding | 254.2M2016 | 254.0M2025 | −0.0%/yr |
Change is the average annual growth (CAGR) or the difference between the first and latest year.
BVN assets
BVN liabilities and equity
BVN debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease obligations.
BVN balance sheet
| 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | |
|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||
| Cash & short-term investments | $529.8M | $478.4M | $219.8M | $253.9M | $377.0M | $235.4M | $210.0M | $369.2M | $214.6M | $80.5M |
| Cash & equivalents | $529.8M | $478.4M | $219.8M | $253.9M | $377.0M | $235.4M | $210.0M | $369.2M | $214.6M | $80.5M |
| Short-term investments | — | — | — | — | — | — | — | — | $7.4M | — |
| Receivables | $529.4M | $260.9M | $255.5M | $249.9M | $255.9M | $250.7M | $319.6M | $236.1M | $330.0M | $289.0M |
| Inventory | $79.3M | $79.6M | $76.5M | $88.3M | $86.3M | $77.3M | $98.0M | $135.9M | $132.3M | $120.9M |
| Other current assets | $17.9M | $19.5M | $26.0M | $28.2M | $20.4M | $25.7M | $21.0M | $19.9M | $25.0M | $11.4M |
| Total current assets | $1.16B | $838.4M | $577.8M | $620.4M | $739.5M | $589.2M | $648.6M | $761.1M | $701.9M | $501.9M |
| Property, plant & equipment (net) | $2.31B | $1.89B | $1.60B | $1.54B | $1.54B | $1.66B | $1.75B | $1.85B | $1.95B | $1.96B |
| Goodwill & intangible assets | $64.1M | $58.8M | $59.8M | $19.7M | $20.4M | $20.9M | $20.5M | $25.3M | $330.0M | $10.5M |
| Long-term investments | $1.74B | $1.55B | $1.53B | $1.52B | $1.42B | $1.49B | $1.49B | $1.47B | $1.54B | $1.54B |
| Other non-current assets | $749.4M | $712.5M | $768.8M | $807.0M | $841.7M | $224.8M | $195.5M | $109.8M | $0 | $257.3M |
| Total assets | $6.02B | $5.05B | $4.53B | $4.50B | $4.56B | $3.98B | $4.11B | $4.22B | $4.33B | $4.27B |
| Liabilities | ||||||||||
| Accounts payable | $363.0M | $295.0M | $293.6M | $248.0M | $259.6M | $196.1M | $166.2M | $188.1M | $233.4M | $273.4M |
| Short-term debt | $8.9M | $9.2M | $36.3M | $35.1M | $50.0M | $65.8M | $55.0M | $95.0M | $96.2M | $55.0M |
| Deferred revenue | — | $19.9M | $19.9M | −$35.1M | $84.1M | $71.2M | $78.4M | — | $78.9M | $71.2M |
| Total current liabilities | $576.0M | $479.7M | $441.6M | $379.6M | $844.9M | $360.4M | $565.4M | $399.2M | $521.2M | $445.1M |
| Long-term debt | $700.7M | $617.6M | $672.4M | $703.5M | $896.3M | $506.6M | $306.0M | $540.9M | $549.1M | $552.2M |
| Other long-term liabilities | $478.6M | $390.9M | $250.6M | $257.2M | $282.1M | $312.8M | $267.7M | $247.6M | $198.9M | $221.8M |
| Total liabilities | $1.76B | $1.49B | $1.36B | $1.34B | $2.02B | $1.18B | $1.14B | $1.19B | $1.27B | $1.22B |
| Shareholders' equity | ||||||||||
| Common stock & paid-in capital | $751.3M | $751.3M | $815.3M | $750.5M | $750.5M | $750.5M | $750.5M | $750.5M | $750.5M | $750.5M |
| Retained earnings (deficit) | $2.90B | $2.23B | $1.84B | $1.84B | $1.24B | $1.50B | $1.64B | $1.68B | $1.73B | $1.69B |
| Treasury stock | — | — | — | — | — | — | — | — | −$64.0M | −$64.0M |
| Accumulated other comprehensive income | $195.3M | $195.3M | $195.2M | $197.4M | $159.1M | $153.9M | $162.1M | $162.7M | $149.5M | $161.2M |
| Minority interest | $205.6M | $169.0M | $162.8M | $154.1M | — | — | — | — | — | — |
| Total shareholders' equity | $4.06B | $3.39B | $3.17B | $3.16B | $2.54B | $2.63B | $2.97B | $3.03B | $3.06B | $3.05B |
| Key figures | ||||||||||
| Total debt | $709.7M | $626.8M | $706.6M | $738.5M | $946.3M | $572.4M | $361.0M | $635.9M | $645.3M | $607.2M |
| Net cash (debt) | −$179.8M | −$148.3M | −$486.8M | −$484.6M | −$569.3M | −$336.9M | −$150.9M | −$266.7M | −$430.8M | −$526.7M |
| Working capital | $580.5M | $358.6M | $136.2M | $240.8M | −$105.4M | $228.7M | $83.3M | $362.0M | $180.7M | $56.8M |
| Tangible book value | $4.00B | $3.33B | $3.11B | $3.14B | $2.52B | $2.61B | $2.95B | $3.00B | $2.73B | $3.04B |
| Book value per share | $15.99 | $13.35 | $12.48 | $12.45 | $9.99 | $10.34 | $11.69 | $8.65 | $12.06 | $11.99 |
| Shares outstanding | 254.0M | 254.0M | 254.0M | 254.0M | 254.0M | 254.0M | 254.0M | 350.1M | 254.0M | 254.2M |
| Current ratio | 2.01 | 1.75 | 1.31 | 1.63 | 0.88 | 1.63 | 1.15 | 1.91 | 1.35 | 1.13 |
| Quick ratio | 1.84 | 1.54 | 1.08 | 1.33 | 0.75 | 1.35 | 0.94 | 1.52 | 1.04 | 0.83 |
| Debt / equity | 0.17 | 0.18 | 0.22 | 0.23 | 0.37 | 0.22 | 0.12 | 0.21 | 0.21 | 0.20 |
| Equity / assets | 67.4% | 67.2% | 69.9% | 70.2% | 55.6% | 66.0% | 72.3% | 71.8% | 70.7% | 71.4% |
| Jun '26 | Mar '26 | Dec '25 | Sep '25 | Jun '25 | Mar '25 | Dec '24 | Sep '24 | Jun '24 | Mar '24 | Dec '23 | Sep '23 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||||
| Cash & short-term investments | $758.9M | $759.9M | $529.8M | $485.7M | $588.5M | $648.0M | $478.4M | $457.9M | $171.5M | $174.0M | $219.8M | $221.8M |
| Cash & equivalents | $758.9M | $759.9M | $529.8M | $485.7M | $588.5M | $648.0M | $478.4M | $457.9M | $171.5M | $174.0M | $219.8M | $221.8M |
| Receivables | $490.0M | $524.7M | $529.4M | $352.4M | $279.3M | $282.0M | $256.6M | $251.6M | $238.4M | $257.5M | $248.7M | $197.0M |
| Inventory | $85.6M | $87.1M | $79.3M | $90.8M | $92.5M | $81.8M | $79.6M | $79.6M | $85.4M | $69.9M | $83.3M | $86.6M |
| Other current assets | $20.9M | $25.4M | $17.9M | $13.2M | $19.7M | $28.8M | $23.7M | $16.8M | $19.9M | $27.3M | $26.0M | $11.1M |
| Total current assets | $1.36B | $1.40B | $1.16B | $942.1M | $980.0M | $1.04B | $838.4M | $805.9M | $515.3M | $528.6M | $577.8M | $516.5M |
| Property, plant & equipment (net) | $2.42B | $2.38B | $2.31B | $2.10B | $2.01B | $1.93B | $1.89B | $1.78B | $1.69B | $1.63B | $1.60B | $1.56B |
| Goodwill & intangible assets | $63.3M | $93.8M | $64.1M | $64.5M | $64.9M | $92.5M | $56.1M | $58.7M | $58.8M | $94.5M | $59.8M | $705.3M |
| Long-term investments | $0 | $1.73B | $1.74B | $1.62B | $1.61B | $1.56B | $1.55B | $1.59B | $1.60B | $1.54B | $1.53B | $1.54B |
| Other non-current assets | $2.38B | $684.3M | $749.4M | $721.6M | $738.3M | $698.9M | $715.3M | $724.2M | $733.5M | $736.4M | $768.8M | $154.0M |
| Total assets | $6.22B | $6.29B | $6.02B | $5.45B | $5.40B | $5.33B | $5.05B | $4.95B | $4.59B | $4.53B | $4.53B | $4.47B |
| Liabilities | ||||||||||||
| Accounts payable | $387.6M | $250.8M | $363.0M | $248.9M | $238.9M | $317.2M | $367.2M | $266.9M | $235.5M | $171.5M | $238.4M | $221.2M |
| Short-term debt | $9.6M | $8.9M | $8.9M | $8.7M | $8.8M | $9.4M | $9.2M | $35.9M | $1.6M | $31.2M | $34.2M | $34.2M |
| Deferred revenue | — | — | — | — | — | — | — | $53.4M | $3.3M | $19.9M | $6.3M | −$34.2M |
| Total current liabilities | $523.4M | $759.9M | $576.0M | $415.6M | $385.2M | $420.1M | $479.7M | $444.0M | $368.5M | $401.4M | $441.6M | $373.9M |
| Long-term debt | $0 | $0 | $700.7M | $701.9M | $851.4M | $852.5M | $617.6M | $646.7M | $0 | $0 | $0 | $681.3M |
| Other long-term liabilities | $1.15B | $1.18B | $478.6M | $434.9M | $441.8M | $431.8M | $390.9M | $332.1M | $935.8M | $913.0M | $923.0M | $240.1M |
| Total liabilities | $1.67B | $1.94B | $1.76B | $1.55B | $1.68B | $1.70B | $1.49B | $1.42B | $1.30B | $1.31B | $1.36B | $1.30B |
| Shareholders' equity | ||||||||||||
| Common stock & paid-in capital | $815.3M | $751.3M | $751.3M | $751.3M | $751.3M | $815.3M | $751.3M | $751.3M | $751.3M | $751.3M | $751.3M | $750.5M |
| Retained earnings (deficit) | $3.32B | $2.98B | $2.90B | $2.55B | $2.38B | $2.46B | $2.39B | $2.19B | $1.96B | $1.88B | $1.84B | $1.85B |
| Accumulated other comprehensive income | $31.8M | $195.3M | $195.3M | $195.3M | $195.3M | $31.8M | $31.8M | $195.3M | $195.2M | $195.2M | $195.2M | $195.2M |
| Minority interest | — | $202.6M | $205.6M | $186.8M | $175.0M | $169.3M | — | — | — | — | — | — |
| Total shareholders' equity | $4.32B | $4.15B | $4.06B | $3.72B | $3.55B | $3.46B | $3.39B | $3.36B | $3.12B | $3.05B | $3.01B | $3.02B |
| Key figures | ||||||||||||
| Total debt | $692.4M | $708.0M | $709.7M | $710.6M | $860.2M | $861.9M | $626.8M | $682.6M | $1.6M | $699.3M | $706.6M | $715.5M |
| Net cash (debt) | $66.6M | $51.9M | −$179.8M | −$224.9M | −$271.7M | −$213.9M | −$148.3M | −$224.7M | $170.0M | −$525.3M | −$486.8M | −$493.7M |
| Working capital | $832.0M | $637.3M | $580.5M | $526.5M | $594.7M | $620.4M | $358.6M | $361.9M | $146.7M | $127.2M | $136.2M | $142.6M |
| Tangible book value | $4.26B | $4.05B | $4.00B | $3.65B | $3.48B | $3.36B | $3.33B | $3.30B | $3.06B | $2.95B | $2.95B | $2.31B |
| Book value per share | $17.03 | $16.32 | $15.99 | $14.63 | $13.97 | $13.61 | $13.35 | $13.22 | $12.28 | $12.01 | $11.84 | $11.88 |
| Shares outstanding | 254.0M | 254.0M | 254.0M | 254.0M | 254.0M | 254.0M | 254.0M | 254.0M | 254.0M | 254.0M | 254.0M | 254.0M |
| Current ratio | 2.59 | 1.84 | 2.01 | 2.27 | 2.54 | 2.48 | 1.75 | 1.82 | 1.40 | 1.32 | 1.31 | 1.38 |
| Quick ratio | 2.39 | 1.69 | 1.84 | 2.02 | 2.25 | 2.21 | 1.53 | 1.60 | 1.11 | 1.07 | 1.06 | 1.12 |
| Debt / equity | 0.16 | 0.17 | 0.17 | 0.19 | 0.24 | 0.25 | 0.18 | 0.20 | 0.00 | 0.23 | 0.24 | 0.24 |
| Equity / assets | 69.5% | 65.9% | 67.4% | 68.1% | 65.7% | 64.8% | 67.2% | 67.8% | 67.9% | 67.3% | 66.3% | 67.4% |
Quarterly columns are labeled by the month the quarter ended. Figures in U.S. dollars as reported (latest annual report filed April 30, 2026); data from EODHD.
BVN financial position
At the end of fiscal 2025 (December 31, 2025), Compañía de Minas Buenaventura S.A.A. had total assets of $6.0 billion (up 19.3% from a year earlier), total liabilities of $1.8 billion and shareholders' equity of $4.1 billion. It held $529.8 million in cash and short-term investments against $709.7 million of debt, net debt of $179.8 million. Its current ratio was 2.01. In the latest quarter (ended June 30, 2026) total assets were $6.2 billion and equity $4.3 billion.
Related: BVN income statement, BVN cash flow statement, BVN key metrics. See the BVN stock overview for the latest quote and news.
BVN balance sheet FAQ
What are Compañía de Minas Buenaventura S.A.A.'s total assets?
Compañía de Minas Buenaventura S.A.A. reported total assets of $6.0 billion at the end of fiscal 2025 (December 31, 2025), compared with $5.0 billion a year earlier.
How much debt does Compañía de Minas Buenaventura S.A.A. have?
Compañía de Minas Buenaventura S.A.A. had $709.7 million of total debt at the end of fiscal 2025, including short-term borrowings. Its debt-to-equity ratio was 0.17.
How much cash does Compañía de Minas Buenaventura S.A.A. have?
Compañía de Minas Buenaventura S.A.A. held $529.8 million in cash and short-term investments at the end of fiscal 2025; with $709.7 million of debt that is net debt of $179.8 million.
What is Compañía de Minas Buenaventura S.A.A.'s book value?
Compañía de Minas Buenaventura S.A.A.'s shareholders' equity (book value) was $4.1 billion at the end of fiscal 2025, or $15.99 per share.
What is Compañía de Minas Buenaventura S.A.A.'s current ratio?
Compañía de Minas Buenaventura S.A.A. had current assets of $1.2 billion and current liabilities of $576.0 million, a current ratio of 2.01 (it can cover its short-term obligations).
How much goodwill does Compañía de Minas Buenaventura S.A.A. have?
Compañía de Minas Buenaventura S.A.A. carried $64.1 million of goodwill and intangible assets, 1.1% of total assets, at the end of fiscal 2025.