Asia-Pacific Investment JSC (HNX:API)

HNX:API Balance Sheet

Financials in millions VND. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	78,124	119,293	62,619	68,024	45,816	161,527
Short-Term Investments	260,965	223,875	232,195	247,841	25,211	228,249
Trading Asset Securities	2,289	1,710	1,747	-	-	-
Cash & Short-Term Investments	341,379	344,878	296,562	315,865	71,027	389,776
Cash Growth	24.34%	16.29%	-6.11%	344.71%	-81.78%	-1.32%
Accounts Receivable	127,884	117,366	126,535	136,617	42,372	134,022
Other Receivables	89,825	78,143	67,525	495,414	60,910	288,793
Receivables	314,576	298,697	336,449	632,030	103,282	422,815
Inventory	808,216	835,165	877,474	1,080,994	1,284,791	1,693,668
Prepaid Expenses	20,673	16,909	17,545	16,672	101.95	35,762
Other Current Assets	160,320	154,733	186,157	56,775	75,926	99,667
Total Current Assets	1,645,164	1,650,384	1,714,186	2,102,336	1,535,128	2,641,688
Property, Plant & Equipment	84,812	83,738	258,737	255,846	157,636	134,660
Long-Term Investments	86,185	86,556	90,131	10,221	345,335	7,324
Other Intangible Assets	60.18	97.18	93.13	86.7	121.67	369.19
Long-Term Accounts Receivable	8,570	10,278	11,257	41,327	78,779	-
Other Long-Term Assets	270,244	338,530	211,562	124,540	281,520	129,322
Total Assets	2,095,035	2,169,583	2,285,966	2,534,357	2,398,519	2,913,363
Accounts Payable	75,611	87,858	105,255	187,777	163,766	214,343
Accrued Expenses	122,940	106,378	87,466	143,261	186,914	182,597
Short-Term Debt	483,240	518,959	496,291	525,724	334,094	264,123
Current Portion of Long-Term Debt	59,809	38,736	134,420	-	-	-
Current Income Taxes Payable	4,018	71.39	4,675	7,675	1,710	646.21
Current Unearned Revenue	78,965	121,769	194,123	-	-	4.36
Other Current Liabilities	196,029	204,199	214,761	410,912	690,217	1,312,226
Total Current Liabilities	1,020,611	1,077,970	1,236,993	1,275,348	1,376,701	1,973,939
Long-Term Debt	112,880	128,534	69,480	226,257	133,679	340,856
Long-Term Deferred Tax Liabilities	11,513	7,809	2,262	1,736	-	5,279
Other Long-Term Liabilities	45,935	45,935	45,889	45,860	45,860	50,467
Total Liabilities	1,190,938	1,260,249	1,354,625	1,549,201	1,556,241	2,370,541
Common Stock	840,840	840,840	840,840	840,840	382,200	364,000
Additional Paid-In Capital	-	-	-	-	135,564	46,145
Retained Earnings	36,294	43,526	65,802	121,641	324,515	138,443
Treasury Stock	-	-	-	-	-	-9,481
Total Common Equity	877,133	884,366	906,642	962,480	842,279	539,107
Minority Interest	26,964	24,968	24,700	22,676	-	3,716
Shareholders' Equity	904,097	909,334	931,342	985,157	842,279	542,822
Total Liabilities & Equity	2,095,035	2,169,583	2,285,966	2,534,357	2,398,519	2,913,363
Total Debt	655,929	686,228	700,192	751,980	467,773	604,979
Net Cash (Debt)	-314,550	-341,350	-403,630	-436,115	-396,747	-215,203
Net Cash Per Share	-3740.90	-4059.63	-4800.32	-5188.10	-4718.45	-2763.42
Filing Date Shares Outstanding	84.08	84.08	84.08	84.08	84.08	77.91
Total Common Shares Outstanding	84.08	84.08	84.08	84.08	84.08	77.91
Working Capital	624,553	572,413	477,193	826,988	158,426	667,749
Book Value Per Share	10431.64	10517.65	10782.58	11446.66	10017.11	6919.70
Tangible Book Value	877,073	884,269	906,549	962,394	842,157	538,737
Tangible Book Value Per Share	10430.92	10516.50	10781.47	11445.63	10015.66	6914.96
Buildings	20,803	20,803	199,124	-	-	-
Machinery	5,375	4,656	4,706	-	-	-
Construction In Progress	62,370	66,899	67,536	73,155	78,062	68,473

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.