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                                          Province of Negros Oriental
                                           Municipality of San Jose
                                  STATEMENT OF FINANCIAL POSITION
                                           As of December 31, 2024
                                    (With Comparative Figures for CY 2023)




                                                  Note                2024                 2023
ASSETS
  Current Assets
  Cash and Cash Equivalents                         4       ₱      107,875,021.41   ₱    93,604,541.67
  Investments                                                                 -                    -
  Receivables                                       5                7,306,653.43        15,133,562.52
  Inventories                                       6                5,682,228.31         8,192,465.83
  Prepayments and Deferred Charges                  7                  416,405.65         1,168,935.27
  Total Current Assets                                      ₱      121,280,308.80   ₱   118,099,505.29

  Non-Current Assets
  Investments                                                                 -                    -
  Receivables                                                                 -                    -
  Investment Property                                                         -                    -
  Property, Plant and Equipment                     8              255,735,790.13       220,884,343.11
  Biological Assets                                 9                3,585,180.22         2,996,374.22
  Intangible Assets                                                           -                    -
  Total Non-Current Assets                                  ₱      259,320,970.35   ₱   223,880,717.33
Total Assets                                                ₱      380,601,279.15   ₱   341,980,222.62

LIABILITIES
  Current Liabilities
  Financial Liabilities                            10       ₱        6,579,964.38   ₱     8,080,667.66
  Inter-Agency Payables                            11               33,099,176.09         4,105,700.82
  Intra-Agency Payables                            12                2,551,550.59         5,265,577.24
  Trust Liabilities                                13               25,733,953.44        25,306,906.37
  Deferred Credits/Unearned Income                 14                4,083,161.09         9,161,699.32
  Provisions                                                                  -                    -
  Other Payables                                                              -                    -
  Total Current Liabilities                                 ₱       72,047,805.59   ₱    51,920,551.41

  Non-Current Liabilities
  Financial Liabilities                            10       ₱       78,394,309.99   ₱    68,261,228.62
  Deferred Credits/Unearned Income                                            -                    -
  Provisions                                                                  -                    -
  Other Payables                                                              -                    -
  Total Non-Current Liabilities                             ₱       78,394,309.99   ₱    68,261,228.62
Total Liabilities                                           ₱      150,442,115.58   ₱   120,181,780.03

NET ASSETS/EQUITY
Government Equity                                           ₱      230,159,163.57   ₱   221,798,442.59
Total Liabilities and Net Assets/Equity                     ₱      380,601,279.15   ₱   341,980,222.62

See accompanying Notes to Financial Statements.




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