Grupo Simec, S.A.B. de C.V. (SIM) Balance Sheet

NYSE American: SIMAssets, liabilities, debt and equity over 10 years.

SIM balance sheet, 2025

December 31, 2025 · Mexican pesos

MX$71.60B assets = MX$12.12B liabilities + MX$59.48B equity

What it ownsMX$71.60BCash & ST investments: MX$28.59B (39.9%)Cash & ST investmentsMX$28.59B · 40%Receivables: MX$7.88B (11.0%)Receivables MX$7.88BInventory: MX$9.27B (12.9%)InventoryMX$9.27B · 13%Other current: MX$177.6M (0.2%)PP&E: MX$21.24B (29.7%)PP&EMX$21.24B · 30%Goodwill & intangibles: MX$2.29B (3.2%)LT investments: MX$640.7M (0.9%)Other non-current: MX$1.52B (2.1%)=How it is financedMX$71.60BCurrent liabilities: MX$8.37B (11.7%)Current liabilitiesMX$8.37B · 12%Other LT liabilities: MX$3.75B (5.2%)Shareholders’ equity: MX$59.48B (83.1%)Shareholders’ equityMX$59.48B · 83%

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

SIM financial health

Current ratio5.49
Comfortable · current assets cover current liabilities 5.49×
Debt / equity0.00
Low leverage · MX$0.00 of debt for each $1 of equity
Equity / assets83.0%
Equity-funded · of assets funded by shareholders
Cash / debt526,444.5%
Cash covers debt · cash & short-term investments vs total debt
Goodwill & intangibles3.2%
Mostly tangible · of total assets

Descriptive bands, not a rating. Fiscal 2025.

SIM balance sheet trends, 2016–2025

MetricTrendThenLatestChange
Total assetsMX$41.64B2016MX$71.60B2025+6.2%/yr
Total liabilitiesMX$8.43B2016MX$12.12B2025+4.1%/yr
Shareholders’ equityMX$33.32B2016MX$59.46B2025+6.6%/yr
Cash & short-term investmentsMX$7.96B2016MX$28.59B2025+15.3%/yr
Total debtMX$6.2M2016MX$5.4M2025−1.5%/yr
Net cash (debt)MX$7.96B2016MX$28.59B2025+MX$20.6B
Working capitalMX$17.49B2016MX$37.55B2025+MX$20.1B
Current ratio4.1720165.492025+1.32
Debt / equity0.0020160.0020250.00
Shares outstanding162.2M2016165.9M2025+0.3%/yr

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

SIM assets

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

SIM liabilities and equity

Current liabilitiesLong-term debtOther long-term liabilitiesEquity

SIM debt vs cash

Total debtCash & ST investmentsNet cash (debt)

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

SIM balance sheet in Mexican pesos

2025202420232022202120202019201820172016
Assets
Cash & short-term investmentsMX$28.59BMX$29.16BMX$23.58BMX$21.55BMX$739.3MMX$387.8MMX$394.3MMX$6.99BMX$7.31BMX$7.96B
Cash & equivalentsMX$28.59BMX$29.16BMX$23.58BMX$21.55BMX$739.3MMX$387.8MMX$394.3MMX$6.90BMX$7.22BMX$7.54B
Short-term investmentsMX$0MX$0MX$0MX$0MX$0MX$0MX$88.9MMX$88.9MMX$88.9MMX$428.4M
ReceivablesMX$7.88BMX$8.63BMX$8.98BMX$7.71BMX$360.9MMX$333.3MMX$421.5MMX$9.85BMX$6.80BMX$3.20B
InventoryMX$9.27BMX$11.78BMX$12.18BMX$12.79BMX$574.1MMX$455.4MMX$436.5MMX$10.14BMX$8.21BMX$7.18B
Other current assetsMX$177.6MMX$412.8MMX$88.2MMX$1.48BMX$73.6MMX$42.9MMX$42.3MMX$798.6MMX$3.76BMX$4.66B
Total current assetsMX$45.92BMX$49.98BMX$44.83BMX$43.52BMX$1.75BMX$1.22BMX$1.29BMX$27.78BMX$26.08BMX$23.01B
Property, plant & equipment (net)MX$21.24BMX$19.65BMX$18.11BMX$16.78BMX$782.4MMX$800.5MMX$886.3MMX$16.97BMX$15.73BMX$14.49B
Goodwill & intangible assetsMX$2.29BMX$2.26BMX$2.31BMX$2.33BMX$110.2MMX$113.0MMX$123.7MMX$2.30BMX$2.40BMX$2.54B
Long-term investmentsMX$640.7MMX$1.34BMX$1.46BMX$1.76BMX$0MX$0MX$0MX$0MX$0MX$0
Other non-current assetsMX$1.52BMX$1.58BMX$1.31BMX$3.24BMX$175.9MMX$158.7MMX$141.1MMX$1.15BMX$1.20BMX$1.60B
Total assetsMX$71.60BMX$74.81BMX$68.02BMX$67.63BMX$2.82BMX$2.29BMX$2.45BMX$48.20BMX$45.41BMX$41.64B
Liabilities
Accounts payableMX$3.05BMX$4.56BMX$8.36BMX$9.41BMX$337.7MMX$268.4MMX$221.3MMX$4.39BMX$3.98BMX$2.84B
Short-term debtMX$5.4MMX$6.2MMX$5.1MMX$5.8MMX$302,760MX$302,125MX$301,842MX$5.9MMX$6.0MMX$6.2M
Deferred revenue——MX$2.00B—MX$2.79BMX$3.56BMX$2.20BMX$2.20BMX$1.36BMX$1.01B
Total current liabilitiesMX$8.37BMX$11.66BMX$13.61BMX$15.15BMX$532.6MMX$420.0MMX$493.8MMX$8.67BMX$6.87BMX$5.52B
Long-term debtMX$0MX$0MX$0MX$0MX$0MX$0MX$0MX$0MX$0MX$0
Lease obligations——————MX$0MX$0MX$0MX$0
Other long-term liabilitiesMX$3.75BMX$3.95BMX$4.31BMX$4.48BMX$233.4MMX$206.3MMX$225.1MMX$4.35BMX$5.21BMX$2.91B
Total liabilitiesMX$12.12BMX$15.61BMX$17.93BMX$19.64BMX$766.0MMX$626.3MMX$718.9MMX$13.02BMX$12.08BMX$8.43B
Shareholders' equity
Common stock & paid-in capitalMX$2.42BMX$2.42BMX$2.83BMX$2.83BMX$118.3MMX$121.5MMX$128.2MMX$2.83BMX$2.83BMX$2.83B
Retained earnings (deficit)MX$54.49BMX$60.86BMX$43.29BMX$38.10BMX$1.49BMX$1.05BMX$1.06BMX$29.29BMX$22.26BMX$21.05B
Treasury stock—————−MX$2.10B−MX$2.06B−MX$650MX$0−MX$11.5M
Accumulated other comprehensive incomeMX$2.15B−MX$4.20BMX$3.73BMX$2.45BMX$307.4MMX$345.5MMX$383.9MMX$3.71BMX$4.05BMX$4.84B
Minority interestMX$19.0MMX$28.2MMX$24.8MMX$37.6M——MX$0MX$0MX$0MX$0
Total shareholders' equityMX$59.46BMX$59.17BMX$50.10BMX$47.96BMX$2.05BMX$1.66BMX$1.73BMX$35.18BMX$33.45BMX$33.32B
Key figures
Total debtMX$5.4MMX$6.2MMX$5.1MMX$5.8MMX$302,760MX$302,125MX$301,842MX$5.9MMX$6.0MMX$6.2M
Net cash (debt)MX$28.59BMX$29.15BMX$23.58BMX$21.54BMX$739.0MMX$387.5MMX$394.0MMX$6.98BMX$7.30BMX$7.96B
Working capitalMX$37.55BMX$38.32BMX$31.22BMX$28.37BMX$1.22BMX$799.5MMX$800.9MMX$19.11BMX$19.21BMX$17.49B
Tangible book valueMX$57.17BMX$56.91BMX$47.78BMX$45.63BMX$1.94BMX$1.55BMX$1.60BMX$32.88BMX$31.05BMX$30.77B
Shares outstanding165.9M165.9M153.9M154.1M154.3M154.5M155.0M163.2M165.8M162.2M
Current ratio5.494.293.292.873.282.902.623.213.794.17
Quick ratio4.363.242.391.932.071.721.651.942.052.02
Debt / equity0.000.000.000.000.000.000.000.000.000.00
Equity / assets83.0%79.1%73.6%70.9%72.7%72.6%70.6%73.0%73.6%80.0%

Quarterly columns are labeled by the month the quarter ended. Figures in Mexican pesos as reported (latest annual report filed December 31, 2025); data from EODHD.

SIM financial position

At the end of fiscal 2025 (December 31, 2025), Grupo Simec, S.A.B. de C.V. had total assets of MX$71.6 billion (down 4.3% from a year earlier), total liabilities of MX$12.1 billion and shareholders' equity of MX$59.5 billion. It held MX$28.6 billion in cash and short-term investments against MX$5.4 million of debt, a net cash position of MX$28.6 billion. Its current ratio was 5.49. In the latest quarter (ended June 30, 2026) total assets were MX$73.0 billion and equity MX$61.1 billion.

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

SIM balance sheet FAQ

What are Grupo Simec, S.A.B. de C.V.'s total assets?

Grupo Simec, S.A.B. de C.V. reported total assets of MX$71.6 billion at the end of fiscal 2025 (December 31, 2025), compared with MX$74.8 billion a year earlier.

How much debt does Grupo Simec, S.A.B. de C.V. have?

Grupo Simec, S.A.B. de C.V. had MX$5.4 million of total debt at the end of fiscal 2025, including short-term borrowings. Its debt-to-equity ratio was 0.00.

How much cash does Grupo Simec, S.A.B. de C.V. have?

Grupo Simec, S.A.B. de C.V. held MX$28.6 billion in cash and short-term investments at the end of fiscal 2025; with MX$5.4 million of debt that is net cash of MX$28.6 billion.

What is Grupo Simec, S.A.B. de C.V.'s book value?

Grupo Simec, S.A.B. de C.V.'s shareholders' equity (book value) was MX$59.5 billion at the end of fiscal 2025.

What is Grupo Simec, S.A.B. de C.V.'s current ratio?

Grupo Simec, S.A.B. de C.V. had current assets of MX$45.9 billion and current liabilities of MX$8.4 billion, a current ratio of 5.49 (it can cover its short-term obligations).

How much goodwill does Grupo Simec, S.A.B. de C.V. have?

Grupo Simec, S.A.B. de C.V. carried MX$2.3 billion of goodwill and intangible assets, 3.2% of total assets, at the end of fiscal 2025.

Steel: balance sheet