Loma Negra Compañía Industrial Argentina Sociedad Anónima (LOMA) Balance Sheet

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

LOMA balance sheet, 2025

December 31, 2025 · Argentine pesos

ARS 1.90T assets = ARS 827.02B liabilities + ARS 1.07T equity

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

LOMA financial health

Current ratio1.44

Adequate · current assets cover current liabilities 1.44×

Debt / equity0.28

Low leverage · ARS 0.28 of debt for each $1 of equity

Equity / assets56.2%

Equity-funded · of assets funded by shareholders

Cash / debt10.4%

Low cash cover · cash & short-term investments vs total debt

Goodwill & intangibles0.5%

Mostly tangible · of total assets

Descriptive bands, not a rating. Fiscal 2025.

LOMA balance sheet trends, 2016–2025

Loma Negra Compañía Industrial Argentina Sociedad Anónima balance sheet trends
Metric	Then	Latest	Change
Total assets	ARS 8.96B2016	ARS 1.90T2025	+81.3%/yr
Total liabilities	ARS 7.83B2016	ARS 827.02B2025	+67.8%/yr
Shareholders’ equity	ARS 1.13B2016	ARS 1.07T2025	+114.1%/yr
Cash & short-term investments	ARS 928.1M2016	ARS 31.40B2025	+47.9%/yr
Total debt	ARS 4.34B2016	ARS 301.33B2025	+60.2%/yr
Net cash (debt)	−ARS 3.41B2016	−ARS 269.92B2025	ARS 266.5B
Working capital	−ARS 2.53B2016	ARS 133.62B2025	ARS 136.1B
Current ratio	0.582016	1.442025	+0.86
Debt / equity	3.842016	0.282025	−3.56
Shares outstanding	119.2M2016	116.6M2025	−0.2%/yr

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

LOMA assets

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

LOMA liabilities and equity

Current liabilitiesLong-term debtOther long-term liabilitiesEquity

LOMA debt vs cash

Total debtCash & ST investmentsNet cash (debt)

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

LOMA balance sheet in Argentine pesos

Loma Negra Compañía Industrial Argentina Sociedad Anónima annual balance sheet
	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016
Assets
Cash & short-term investments	ARS 31.40B	ARS 8.55B	ARS 14.66B	ARS 15.29B	ARS 10.27B	ARS 6.60B	ARS 1.78B	ARS 2.90B	ARS 3.18B	ARS 928.1M
Cash & equivalents	ARS 9.76B	ARS 7.97B	ARS 10.94B	ARS 2.07B	ARS 644.2M	ARS 402.4M	ARS 387.4M	ARS 807.0M	ARS 188.8M	ARS 233.8M
Short-term investments	ARS 21.65B	ARS 578.5M	ARS 3.72B	ARS 13.22B	ARS 9.62B	ARS 6.20B	ARS 1.39B	ARS 2.10B	ARS 2.99B	ARS 694.2M
Receivables	ARS 114.13B	ARS 59.65B	ARS 85.98B	ARS 43.16B	ARS 8.57B	ARS 6.04B	ARS 3.23B	ARS 2.45B	ARS 1.42B	ARS 801.9M
Inventory	ARS 294.07B	ARS 201.76B	ARS 166.56B	ARS 63.54B	ARS 16.94B	ARS 8.29B	ARS 6.59B	ARS 3.78B	ARS 1.83B	ARS 1.72B
Other current assets	ARS 0	ARS 3.43B	ARS 10.92B	ARS 3.46B	ARS 1.46B	ARS 311.6M	ARS 764.6M	ARS 0	ARS 89.4M	ARS 53.6M
Total current assets	ARS 439.61B	ARS 273.40B	ARS 278.12B	ARS 125.46B	ARS 37.24B	ARS 21.24B	ARS 12.36B	ARS 9.13B	ARS 6.52B	ARS 3.50B
Property, plant & equipment (net)	ARS 1.36T	ARS 1.06T	ARS 1.06T	ARS 481.19B	ARS 158.96B	ARS 81.52B	ARS 54.33B	ARS 21.88B	ARS 6.01B	ARS 4.91B
Goodwill & intangible assets	ARS 9.62B	ARS 3.59B	ARS 4.14B	ARS 1.78B	ARS 665.2M	ARS 342.7M	ARS 206.2M	ARS 236.0M	ARS 84.3M	ARS 65.9M
Long-term investments	ARS 91.3M	ARS 69.4M	ARS 31.9M	ARS 10.0M	ARS 5.0M	ARS 3.0M	ARS 2.6M	ARS 1.7M	ARS 330,062	ARS 330,062
Other non-current assets	ARS 83.65B	ARS 73.90B	ARS 53.43B	ARS 23.38B	ARS 7.37B	ARS 3.98B	ARS 8.82B	ARS 1.62B	ARS 359.9M	ARS 483.7M
Total assets	ARS 1.90T	ARS 1.41T	ARS 1.39T	ARS 631.83B	ARS 204.24B	ARS 107.09B	ARS 75.73B	ARS 32.87B	ARS 12.97B	ARS 8.96B
Liabilities
Accounts payable	ARS 118.13B	ARS 72.16B	ARS 91.08B	ARS 39.00B	ARS 8.03B	ARS 4.83B	ARS 3.06B	ARS 4.85B	ARS 1.24B	ARS 1.01B
Short-term debt	ARS 136.43B	ARS 102.07B	ARS 83.71B	ARS 34.79B	ARS 4.27B	ARS 7.11B	ARS 7.11B	ARS 3.35B	ARS 1.76B	ARS 3.06B
Deferred revenue	ARS 14.42B	ARS 6.41B	ARS 9.54B	ARS 5.48B	ARS 2.00B	ARS 1.10B	ARS 193.0M	ARS 169.0M	ARS 206.4M	ARS 107.0M
Total current liabilities	ARS 305.99B	ARS 267.82B	ARS 255.57B	ARS 130.00B	ARS 32.40B	ARS 23.06B	ARS 21.35B	ARS 9.83B	ARS 5.47B	ARS 6.03B
Long-term debt	ARS 163.64B	ARS 70.22B	ARS 110.15B	ARS 9.88B	ARS 399.0M	ARS 1.87B	ARS 0	ARS 0	ARS 0	ARS 0
Lease obligations	ARS 5.49B	ARS 3.19B	ARS 3.99B	ARS 1.06B	ARS 315.0M	ARS 530.0M	ARS 442.7M	ARS 0	ARS 0	ARS 0
Other long-term liabilities	ARS 357.40B	ARS 277.17B	ARS 384.75B	ARS 130.87B	ARS 30.20B	ARS 13.64B	ARS 14.45B	ARS 6.48B	ARS 3.08B	ARS 1.80B
Total liabilities	ARS 827.02B	ARS 615.21B	ARS 750.46B	ARS 270.76B	ARS 63.00B	ARS 38.57B	ARS 35.80B	ARS 16.31B	ARS 8.56B	ARS 7.83B
Shareholders' equity
Common stock & paid-in capital	ARS 347.69B	ARS 58.3M	ARS 58.3M	ARS 59.6M	ARS 59.6M	ARS 59.6M	ARS 59.6M	ARS 7.19B	ARS 59.6M	ARS 56.6M
Retained earnings (deficit)	ARS 23.58B	ARS 153.81B	ARS 14.97B	ARS 6.04B	ARS 12.83B	ARS 17.13B	ARS 21.38B	ARS 5.44B	ARS 1.59B	ARS 460.2M
Treasury stock	—	—	—	—	—	—	ARS 0	ARS 0	ARS 0	ARS 0
Accumulated other comprehensive income	—	ARS 375.13B	ARS 360.15B	ARS 236.27B	ARS 88.41B	ARS 28.26B	ARS 6.77B	ARS 2.55B	ARS 309.6M	ARS 193.0M
Minority interest	−ARS 1.06B	−ARS 292.2M	−ARS 39.1M	ARS 606.7M	—	—	ARS 0	ARS 0	ARS 0	ARS 0
Total shareholders' equity	ARS 1.07T	ARS 793.34B	ARS 640.75B	ARS 360.46B	ARS 140.92B	ARS 68.10B	ARS 36.89B	ARS 16.55B	ARS 4.42B	ARS 1.13B
Key figures
Total debt	ARS 301.33B	ARS 174.09B	ARS 329.60B	ARS 68.00B	ARS 5.50B	ARS 10.52B	ARS 13.14B	ARS 5.96B	ARS 4.36B	ARS 4.34B
Net cash (debt)	−ARS 269.92B	−ARS 165.53B	−ARS 314.94B	−ARS 52.71B	ARS 4.76B	−ARS 3.92B	−ARS 11.36B	−ARS 3.06B	−ARS 1.18B	−ARS 3.41B
Working capital	ARS 133.62B	ARS 5.58B	ARS 22.55B	−ARS 4.54B	ARS 4.84B	−ARS 1.82B	−ARS 8.99B	−ARS 703.0M	ARS 1.04B	−ARS 2.53B
Tangible book value	ARS 1.06T	ARS 789.75B	ARS 636.60B	ARS 358.68B	ARS 140.25B	ARS 67.76B	ARS 36.68B	ARS 16.32B	ARS 4.33B	ARS 1.06B
Shares outstanding	116.6M	116.6M	116.7M	117.1M	118.4M	119.2M	119.2M	119.2M	114.2M	119.2M
Current ratio	1.44	1.02	1.09	0.97	1.15	0.92	0.58	0.93	1.19	0.58
Quick ratio	0.48	0.25	0.39	0.45	0.58	0.55	0.23	0.54	0.84	0.29
Debt / equity	0.28	0.22	0.51	0.19	0.04	0.15	0.36	0.36	0.99	3.84
Equity / assets	56.2%	56.3%	46.1%	57.1%	69.0%	63.6%	48.7%	50.4%	34.0%	12.6%

Loma Negra Compañía Industrial Argentina Sociedad Anónima quarterly balance sheet
	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	ARS 28.85B	ARS 46.79B	ARS 31.40B	ARS 115.22B	ARS 15.89B	ARS 10.62B	ARS 8.55B	ARS 13.72B	ARS 3.08B	ARS 5.81B	ARS 14.66B	ARS 20.91B
Cash & equivalents	ARS 10.30B	ARS 12.98B	ARS 9.76B	ARS 11.38B	ARS 10.06B	ARS 8.57B	ARS 7.97B	ARS 7.92B	ARS 2.85B	ARS 3.93B	ARS 10.94B	ARS 11.76B
Short-term investments	ARS 18.55B	ARS 33.81B	ARS 21.65B	ARS 103.84B	ARS 5.83B	ARS 2.05B	ARS 578.5M	ARS 5.79B	ARS 228.0M	ARS 1.88B	ARS 3.72B	ARS 9.15B
Receivables	ARS 132.37B	ARS 111.85B	ARS 114.13B	ARS 115.25B	ARS 74.96B	ARS 72.47B	ARS 59.65B	ARS 60.03B	ARS 63.12B	ARS 55.91B	ARS 85.98B	ARS 28.90B
Inventory	ARS 345.03B	ARS 332.23B	ARS 294.07B	ARS 233.65B	ARS 246.92B	ARS 239.12B	ARS 201.76B	ARS 166.07B	ARS 165.84B	ARS 139.59B	ARS 166.56B	ARS 44.40B
Other current assets	ARS 0	ARS 0	ARS 0	ARS 0	ARS 6.16B	ARS 0	ARS 3.43B	ARS 8.50B	ARS 0	ARS 0	ARS 10.92B	ARS 0
Total current assets	ARS 506.25B	ARS 490.86B	ARS 439.61B	ARS 464.13B	ARS 343.93B	ARS 322.22B	ARS 273.40B	ARS 248.31B	ARS 232.05B	ARS 201.31B	ARS 278.12B	ARS 94.21B
Property, plant & equipment (net)	ARS 1.56T	ARS 1.47T	ARS 1.36T	ARS 1.28T	ARS 1.21T	ARS 1.14T	ARS 1.06T	ARS 972.77B	ARS 867.38B	ARS 731.15B	ARS 1.06T	ARS 309.29B
Goodwill & intangible assets	ARS 12.81B	ARS 12.14B	ARS 4.72B	ARS 7.18B	ARS 5.54B	ARS 3.58B	ARS 3.59B	ARS 3.30B	ARS 3.07B	ARS 2.67B	ARS 4.14B	ARS 1.19B
Long-term investments	ARS 107.0M	ARS 100.0M	ARS 91.3M	ARS 85.0M	ARS 80.0M	ARS 75.0M	ARS 69.4M	ARS 64.0M	ARS 57.0M	ARS 48.0M	ARS 31.9M	ARS 21.0M
Other non-current assets	ARS 117.82B	ARS 105.96B	ARS 88.55B	ARS 100.62B	ARS 87.02B	ARS 81.28B	ARS 73.90B	ARS 67.44B	ARS 52.85B	ARS 38.50B	ARS 53.43B	ARS 16.02B
Total assets	ARS 2.19T	ARS 2.08T	ARS 1.90T	ARS 1.85T	ARS 1.65T	ARS 1.55T	ARS 1.41T	ARS 1.29T	ARS 1.16T	ARS 973.68B	ARS 1.39T	ARS 420.73B
Liabilities
Accounts payable	ARS 107.30B	ARS 118.75B	ARS 118.13B	ARS 92.59B	ARS 69.20B	ARS 90.42B	ARS 72.16B	ARS 48.55B	ARS 59.83B	ARS 70.10B	ARS 91.08B	ARS 29.44B
Short-term debt	ARS 48.53B	ARS 69.52B	ARS 136.43B	ARS 243.39B	ARS 272.43B	ARS 185.25B	ARS 102.07B	ARS 51.59B	ARS 77.48B	ARS 67.21B	ARS 83.71B	ARS 52.41B
Deferred revenue	ARS 11.73B	ARS 9.07B	ARS 14.42B	ARS 8.99B	ARS 6.74B	ARS 7.51B	ARS 6.41B	ARS 5.69B	ARS 3.60B	ARS 3.74B	ARS 9.54B	ARS 2.75B
Total current liabilities	ARS 224.81B	ARS 243.61B	ARS 305.99B	ARS 375.56B	ARS 394.38B	ARS 356.69B	ARS 267.82B	ARS 192.94B	ARS 190.19B	ARS 168.78B	ARS 255.57B	ARS 96.16B
Long-term debt	ARS 255.91B	ARS 238.44B	ARS 163.64B	ARS 155.38B	ARS 1.37B	ARS 13.48B	ARS 70.22B	ARS 135.22B	ARS 124.63B	ARS 117.22B	ARS 110.15B	ARS 44.19B
Lease obligations	ARS 3.38B	ARS 3.16B	ARS 5.49B	ARS 3.56B	ARS 3.31B	ARS 3.15B	ARS 3.19B	ARS 3.04B	ARS 3.04B	ARS 4.02B	ARS 3.99B	ARS 1.84B
Other long-term liabilities	ARS 415.78B	ARS 392.94B	ARS 357.40B	ARS 334.17B	ARS 315.93B	ARS 299.56B	ARS 277.17B	ARS 249.04B	ARS 222.24B	ARS 191.19B	ARS 384.75B	ARS 75.42B
Total liabilities	ARS 896.50B	ARS 874.99B	ARS 827.02B	ARS 865.11B	ARS 711.68B	ARS 669.74B	ARS 615.21B	ARS 577.21B	ARS 537.06B	ARS 477.18B	ARS 750.46B	ARS 215.78B
Shareholders' equity
Common stock & paid-in capital	ARS 406.42B	ARS 380.67B	ARS 347.69B	ARS 322.49B	ARS 58.3M	ARS 287.06B	ARS 58.3M	ARS 58.3M	ARS 219.00B	ARS 184.63B	ARS 58.3M	ARS 79.42B
Retained earnings (deficit)	ARS 51.24B	ARS 66.81B	ARS 23.58B	ARS 16.08B	ARS 23.16B	ARS 188.46B	ARS 153.81B	ARS 468.74B	ARS 89.81B	ARS 61.18B	ARS 14.97B	ARS 17.39B
Accumulated other comprehensive income	ARS 840.58B	ARS 761.51B	—	ARS 645.12B	ARS 608.79B	ARS 407.27B	ARS 375.13B	ARS 116.80B	ARS 309.68B	ARS 250.76B	ARS 360.15B	ARS 107.89B
Minority interest	−ARS 2.06B	−ARS 1.53B	−ARS 1.06B	−ARS 655.0M	−ARS 505.1M	—	—	—	—	—	—	—
Total shareholders' equity	ARS 1.30T	ARS 1.21T	ARS 1.07T	ARS 983.69B	ARS 936.28B	ARS 882.80B	ARS 793.34B	ARS 714.60B	ARS 618.49B	ARS 496.57B	ARS 640.75B	ARS 204.70B
Key figures
Total debt	ARS 305.89B	ARS 308.97B	ARS 301.33B	ARS 400.30B	ARS 275.39B	ARS 200.38B	ARS 174.09B	ARS 188.65B	ARS 204.04B	ARS 187.16B	ARS 329.60B	ARS 97.89B
Net cash (debt)	−ARS 277.04B	−ARS 262.18B	−ARS 269.92B	−ARS 285.08B	−ARS 259.50B	−ARS 189.76B	−ARS 165.53B	−ARS 174.93B	−ARS 200.96B	−ARS 181.34B	−ARS 314.94B	−ARS 76.98B
Working capital	ARS 281.44B	ARS 247.25B	ARS 133.62B	ARS 88.57B	−ARS 50.45B	−ARS 34.48B	ARS 5.58B	ARS 55.36B	ARS 41.86B	ARS 32.54B	ARS 22.55B	−ARS 1.95B
Tangible book value	ARS 1.29T	ARS 1.20T	ARS 1.06T	ARS 976.51B	ARS 930.74B	ARS 879.22B	ARS 789.75B	ARS 711.31B	ARS 615.42B	ARS 493.90B	ARS 636.60B	ARS 203.51B
Shares outstanding	116.7M	116.6M	116.6M	116.7M	116.6M	116.6M	116.6M	116.7M	116.7M	116.6M	116.7M	116.6M
Current ratio	2.25	2.01	1.44	1.24	0.87	0.90	1.02	1.29	1.22	1.19	1.09	0.98
Quick ratio	0.72	0.65	0.48	0.61	0.23	0.23	0.25	0.38	0.35	0.37	0.39	0.52
Debt / equity	0.24	0.26	0.28	0.41	0.29	0.23	0.22	0.26	0.33	0.38	0.51	0.48
Equity / assets	59.2%	58.1%	56.2%	53.2%	56.8%	56.9%	56.3%	55.3%	53.5%	51.0%	46.1%	48.7%

Quarterly columns are labeled by the month the quarter ended. Figures in Argentine pesos as reported (latest annual report filed April 28, 2026); data from EODHD.

LOMA financial position

At the end of fiscal 2025 (December 31, 2025), Loma Negra Compañía Industrial Argentina Sociedad Anónima had total assets of ARS 1.90 trillion (up 34.7% from a year earlier), total liabilities of ARS 827.0 billion and shareholders' equity of ARS 1.07 trillion. It held ARS 31.4 billion in cash and short-term investments against ARS 301.3 billion of debt, net debt of ARS 269.9 billion. Its current ratio was 1.44. In the latest quarter (ended June 30, 2026) total assets were ARS 2.19 trillion and equity ARS 1.30 trillion.

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

LOMA balance sheet FAQ

What are Loma Negra Compañía Industrial Argentina Sociedad Anónima's total assets?

Loma Negra Compañía Industrial Argentina Sociedad Anónima reported total assets of ARS 1.90 trillion at the end of fiscal 2025 (December 31, 2025), compared with ARS 1.41 trillion a year earlier.

How much debt does Loma Negra Compañía Industrial Argentina Sociedad Anónima have?

Loma Negra Compañía Industrial Argentina Sociedad Anónima had ARS 301.3 billion of total debt at the end of fiscal 2025, including short-term borrowings and lease obligations. Its debt-to-equity ratio was 0.28.

How much cash does Loma Negra Compañía Industrial Argentina Sociedad Anónima have?

Loma Negra Compañía Industrial Argentina Sociedad Anónima held ARS 31.4 billion in cash and short-term investments at the end of fiscal 2025; with ARS 301.3 billion of debt that is net debt of ARS 269.9 billion.

What is Loma Negra Compañía Industrial Argentina Sociedad Anónima's book value?

Loma Negra Compañía Industrial Argentina Sociedad Anónima's shareholders' equity (book value) was ARS 1.07 trillion at the end of fiscal 2025.

What is Loma Negra Compañía Industrial Argentina Sociedad Anónima's current ratio?

Loma Negra Compañía Industrial Argentina Sociedad Anónima had current assets of ARS 439.6 billion and current liabilities of ARS 306.0 billion, a current ratio of 1.44 (it can cover its short-term obligations).

How much goodwill does Loma Negra Compañía Industrial Argentina Sociedad Anónima have?

Loma Negra Compañía Industrial Argentina Sociedad Anónima carried ARS 9.6 billion of goodwill and intangible assets, 0.5% of total assets, at the end of fiscal 2025.