Logistic Properties of the Americas (LPA) Balance Sheet: Assets & Liabilities

Logistic Properties of the Americas (LPA) Balance Sheet

As of Dec 31, 2025 (end of fiscal 2025), Logistic Properties of the Americas reported total assets of $700.77M and total liabilities of $376.20M. Shareholders' equity was $256.66M, up 12.1% from $228.96M a year earlier. Total debt stood at $295.33M against $20.70M in cash and short-term investments, a net debt position of $274.64M. That puts debt-to-equity at 1.15, compared with 1.22 a year earlier.

Logistic Properties of the Americas Balance Sheet Analysis

Values in millions USD

Income Statement Balance Sheet Cash Flow Ratios

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Balance sheet showing assets, liabilities, and shareholders' equity for Logistic Properties of the Americas (LPA) - Annual data in millions USD
Breakdown	FY 2025	FY 2024	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019	FY 2018	FY 2017
Period ending	Dec 2025	Mar 2025	Dec 2024	Dec 2023	Dec 2022	Dec 2021	Dec 2020	Dec 2019	Dec 2018	Dec 2017
Current Assets
Cash and Cash Equivalents	20.70	23.66	28.83	32.25	12.52	17.36	15.46	26.20	12.94	10.50
Cash & Short-Term Investments	20.70	23.66	28.83	32.25	12.52	17.36	15.46	26.20	12.94	10.50
Accounts Receivable	2.66	7.95	2.64	19.30	11.50	1.93	1.78	0.00	0.00	0.00
Inventory	0.00	0.00	-	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Other Current Assets	0.78	8.38	4.94	7.35	9.29	10.29	6.70	0.00	0.00	0.00
Total Current Assets	39.60	40.00	40.00	58.90	33.31	29.58	23.93	26.20	12.94	10.50
Non-Current Assets
Property, Plant & Equipment (Net)	0.40	0.42	554.83	0.53	0.43	428.78	0.80	304.76	191.10	140.29
Long-Term Investments	656.42	0.00	-	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Other Non-Current Assets	9.40	566.36	12.19	530.04	463.65	19.43	383.21	27.39	21.39	20.73
Total Non-Current Assets	661.17	567.02	567.02	531.92	464.31	448.20	385.33	332.15	212.50	161.02
Total Assets	700.77	607.02	607.02	590.83	497.62	477.93	409.27	358.35	225.44	171.52
Current Liabilities
Accounts Payable	7.33	3.17	9.86	8.01	4.88	12.04	13.60	0.00	0.00	0.00
Short-Term Debt	10.27	13.09	12.64	16.94	110.94	23.55	11.55	0.00	0.00	0.00
Current Portion of Long-Term Debt	10.27	-	12.64	16.70	110.94	23.55	-	-	-	-
Accrued Liabilities	5.47	-	5.45	5.87	6.41	3.61	-	-	-	-
Deferred Revenue	0.11	0.26	0.17	0.30	0.00	1.20	0.00	0.00	0.00	0.00
Other Current Liabilities	0.20	7.24	3.41	7.27	9.17	0.23	0.10	0.00	0.00	0.00
Total Current Liabilities	32.00	26.52	26.52	34.55	125.66	37.02	25.89	2.69	1.56	1.17
Non-Current Liabilities
Long-Term Debt	285.06	266.22	253.25	256.09	98.38	165.17	114.94	103.08	44.78	39.01
Deferred Tax Liabilities	42.80	40.14	40.14	37.45	37.22	36.66	29.01	0.00	0.00	0.00
Other Non-Current Liabilities	3.18	3.33	43.47	1.79	2.30	38.07	1.10	35.94	22.42	13.60
Total Non-Current Liabilities	344.21	309.69	309.69	295.33	137.90	203.24	145.06	139.02	67.20	52.61
Total Liabilities	376.20	336.22	336.22	329.88	263.55	240.26	170.95	141.70	68.77	53.78
Stockholders' Equity
Common Stock	0.00	0.00	0.00	168.14	168.14	168.14	0.00	0.00	0.00	0.00
Retained Earnings	49.09	38.59	38.59	67.88	64.74	56.71	52.58	55.70	33.68	20.94
Accumulated Other Comprehensive Income	-9.59	-26.68	-26.68	-13.69	-32.07	-18.53	-6.01	-3.25	-2.66	0.66
Treasury Stock	2.03	-	1.24	-	-	-	-	-	-	-
Additional Paid-in Capital	219.19	217.05	218.29	0.00	0.00	0.00	168.14	156.34	117.64	96.14
Minority Interest	67.90	41.84	41.84	38.62	33.25	31.21	23.61	7.86	8.01	0.00
Shares Outstanding	31.62	-	31.67	31.71	31.71	31.71	-	-	-	-
Total Stockholders' Equity	256.66	228.96	270.80	222.33	200.81	235.13	214.72	208.79	148.67	117.74
Total Liabilities & Equity	700.77	607.02	607.02	590.83	497.62	477.79	409.27	358.35	225.44	171.52

Source: Company financial statements from annual and quarterly filings. Data as of Jun 30, 2026. Data sources and methodology

Frequently Asked Questions About Logistic Properties of the Americas Balance Sheet

How much debt does Logistic Properties of the Americas have?

Logistic Properties of the Americas had total debt of $295.33M as of Dec 31, 2025, against $20.70M in cash and short-term investments. Its debt-to-equity ratio was 1.15. Total debt was $279.32M a year earlier.

What are Logistic Properties of the Americas's total assets?

Logistic Properties of the Americas reported total assets of $700.77M as of Dec 31, 2025, up 15.4% from $607.02M a year earlier. Total liabilities were $376.20M.

What is Logistic Properties of the Americas's shareholders' equity?

Logistic Properties of the Americas's shareholders' equity was $256.66M as of Dec 31, 2025, or about $8.12 of book value per share.

What is the debt-to-equity ratio?

The debt-to-equity ratio divides a company's total debt by its shareholders' equity. It shows how much of the business is financed with borrowed money; normal levels vary widely by industry. Full definition