Hi! I need your help in critiquing the 2020 cash and cash equivalents of Benguet Company. Was it in accordance to the generally accepted accounting principles and accounting standards?

Reference: https://ph.investing.com/equities/benguet-a-balance-sheet

BC Balance Sheet i Quarterly Collapse All 2020 2019 2018 2017 Period Ending: 31112 31112 31712 31712 Total Current Assets V 1246.66 813.43 1278.23 1912.8 Cash and Short Term Investments 271.55 77.17 302.12 64.53 Cash - ~ - - Cash 8 Equivalents 271.55 77.17 302.12 64.53 Short Term Investments - ~ - - Total Receivables, Net 475.25 289.95 210.87 761.71 Accounts Receivables - Trade, Net 475.25 289.95 210.87 761.71 Total Inventory 101.14 132.16 129 167.27 Prepaid Expenses - ~ - - Other Current Assets, Total 398.72 314.15 636.24 919.29 Total Assets V 7379.28 6921.54 6627.48 6565.36 Property/Planthquipment, Total ~ Net 3072.1 3086.33 2739.68 2800.74 Property/PlantJEquipment, Total - Gross - ~ - - Accumulated Depreciation, Total - ~ - - Goodwill, Net - - - _ Intangibles, Net - ~ - - Long Term Investments 2647.04 2492.03 2228.36 1623.19 Note Receivable - Long Term - ~ - - Other Long Term Assets, Total 413.49 529.75 381.21 228.64 . Other Assets, Total - - - - Total Current Liabilities V 1171.54 1112.95 1389.28 1729.55 Accounts Payable - - - - PayablefAccrued 620.72 576.86 858.59 1028.03 Accrued Expenses - - - - Notes Payablel'Short Term Debt - ~ - - Current Port. of LT Debtn'Capital Leases 510.68 510.37 530.67 678.63 Other Current liabilities, Total 40.14 25.73 0.03 22.89 Total Liabilities V 2599.24 2509.89 2689.41 2860.72 Total Long Term Debt 4.48 5.58 - - Long Term Debt - ~ - - Capital Lease Obligations 4.48 5.58 - - Deferred Income Tax 882.51 848.02 725.72 665.81 Minority Interest - - - - Other Liabilities, Total 540.71 543.34 574.41 465.36 Total Equity V 4780.04 4411.65 3938.06 3704.64 I Redeemable Preferred Stock, Total 0.74 0.74 0.74 0.74 Preferred Stock - Non Redeemable, Net - - - - Common Stock, Total 616.47 616.12 616.12 616.12 Additional Paid-In Capital 388.97 380.38 376.96 375.73 Retained Earnings (Accumulated Deficit) 2598.79 2217.4 2029.56 1910.13 Treasury Stock - Common -8.02 ~8.02 -8.02 -8.02 ESOP Debt Guarantee - - - - Unrealized Gain (Loss) - ~ - - . Other Equity, Total 1183.09 1205.02 922.69 809.94 Total Liabilities 8: Shareholders' Equity 7379.28 6921.54 6627.48 6565.36 Total Common Shares Outstanding 616.12 615.77 615.77 615.77 Total Preferred Shares Outstanding 0.22 0.22 0.22 0.22 BC Income Statement i Annual Quarterly Collapse All 2020 2019 2018 2017 Period Ending: 31/12 31/12 31/12 31/12 Total Revenue 1619.72 802.07 1008.7 1462.89 Revenue 1619.72 802.07 1008.7 1462.89 Other Revenue, Total Cost of Revenue, Total 865.97 583.44 801.5 1012.22 Gross Profit 753.76 218.63 207.2 450.67 Total Operating Expenses 1274.36 1018.71 1292.64 1492.88 Selling/General/Admin. Expenses, Total 391.21 325.91 389.01 433.72 Research & Development Depreciation / Amortization 17.18 14.44 18.6 46.95 Interest Expense (Income) - Net Operating Unusual Expense (Income) 94.93 83.52 Other Operating Expenses, Total Operating Income 345.37 -216.64 -283.94 -29.99 Interest Income (Expense), Net Non-Operating 151.69 353.77 600.99 -13.27 Gain (Loss) on Sale of Assets 0.04 -58.9 45.57 Other, Net -13.82 11.2 -125.71 44.33 Net Income Before Taxes 483.27 148.33 132.44 46.65 Provision for Income Taxes 101.88 32.59 13.4 25.18 Net Income After Taxes 381.38 115.74 119.04 21.47 Minority Interest Equity In Affiliates U.S GAAP Adjustment Net Income Before Extraordinary Items 381.38 115.74 119.04 21.47 Total Extraordinary Items Net Income 381.38 115.74 119.04 21.47 Total Adjustments to Net Income Income Available to Common Excluding 381.38 115.74 119.04 21.47 Extraordinary Items Dilution Adjustment Diluted Net Income 381.38 115.74 119.04 21.47 Diluted Weighted Average Shares 616.34 617.83 615.99 615.3 Diluted EPS Excluding Extraordinary Items 0.62 0.19 0.19 0.03 DPS - Common Stock Primary Issue Diluted Normalized EPS 0.62 0.31 0.4