Repubic of the Philippines
Province of Negros Oriental
City of Bayawan
Statement of Financial Position
As at December 31, 2024
(With Comparative Figures for CY 2023)
Note 2024 2023
ASSETS
Current Assets
Cash and Cash Equivalents 4 1,023,115,439.15 1,658,587,517.95
Receivables 5 118,711,331.12 80,886,226.19
Inventories 6 133,810,181.18 168,526,295.54
Prepayments and Deferred Charges 7 21,028,488.20 10,282,556.95
Total Current Assets ₱ 1,296,665,439.65 ₱ 1,918,282,596.63
Non-Current Assets
Receivables 5.2 ₱ 25,283,319.72 ₱ 41,365,470.02
Investment Property 8 11,124,370.49 11,124,370.49
Property, Plant and Equipment 9 5,123,789,668.85 4,195,190,975.07
Biological Assets 10 40,807,468.03 38,589,497.20
Intangible Assets 11 381,641.02 384,907.68
Total Non-Current Assets ₱ 5,201,386,468.11 ₱ 4,286,655,220.46
Total Assets ₱ 6,498,051,907.76 ₱ 6,204,937,817.09
LIABILITIES
Current Liabilities
Financial Liabilities 12.1 ₱ 214,452,537.90 ₱ 260,050,155.08
Inter-Agency Payables 12.1 424,789,057.97 79,875,630.08
Intra-Agency Payables 12.1 - -
Trust Liabilities 12.1 184,224,280.35 473,599,037.62
Deferred Credits/Unearned Income 12.1 96,768,728.10 73,275,237.79
Other Payables 12.1 63,975,238.31 26,998,785.24
Total Current Liabilities ₱ 984,209,842.63 ₱ 913,798,845.81
Non-Current Liabilities
Financial Liabilities 12.2 ₱ 573,685,569.48 ₱ 611,728,971.37
Deferred Credits/Unearned Income 12.2 293,975,397.00 323,731,032.30
Total Non-Current Liabilities ₱ 867,660,966.48 ₱ 935,460,003.67
Total Liabilities ₱ 1,851,870,809.11 ₱ 1,849,258,849.48
NET ASSETS/EQUITY
Government Equity ₱ 4,646,181,098.65 ₱ 4,355,678,967.61
Total Liabilities and Net Assets/Equity ₱ 6,498,051,907.76 ₱ 6,204,937,817.09
(See accompanying Notes to Financial Statements.)
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