HNX:API Balance Sheet

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

Millions VND. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	31,533	62,784	119,293	62,619	68,024	45,816
Short-Term Investments	264,957	258,205	223,875	232,195	247,841	25,211
Trading Asset Securities	1,654	1,860	1,710	1,747	-	-
Cash & Short-Term Investments	298,144	322,849	344,878	296,562	315,865	71,027
Cash Growth	-	-6.39%	16.29%	-6.11%	344.71%	-81.78%
Accounts Receivable	172,313	181,233	117,366	126,535	136,617	42,372
Other Receivables	170,874	173,974	78,143	67,525	495,414	60,910
Receivables	343,214	363,356	298,697	336,449	632,030	103,282
Inventory	814,266	794,248	835,165	877,474	1,080,994	1,284,791
Prepaid Expenses	20,212	17,427	16,909	17,545	16,672	101.95
Other Current Assets	153,703	89,527	154,733	186,157	56,775	75,926
Total Current Assets	1,629,539	1,587,406	1,650,384	1,714,186	2,102,336	1,535,128
Property, Plant & Equipment	84,565	85,083	83,738	258,737	255,846	157,636
Long-Term Investments	262,604	269,566	86,556	90,131	10,221	345,335
Goodwill	2,122	1,049	-	-	-	-
Other Intangible Assets	234.31	286.68	97.18	93.13	86.7	121.67
Long-Term Accounts Receivable	5,866	8,570	10,278	11,257	41,327	78,779
Other Long-Term Assets	212,682	273,281	338,530	211,562	124,540	281,520
Total Assets	2,197,613	2,225,243	2,169,583	2,285,966	2,534,357	2,398,519
Accounts Payable	72,529	77,192	87,858	105,255	187,777	163,766
Accrued Expenses	108,886	143,686	106,378	87,466	143,261	186,914
Short-Term Debt	572,121	568,358	518,959	496,291	525,724	334,094
Current Portion of Long-Term Debt	108,564	48,873	38,736	134,420	-	-
Current Income Taxes Payable	-	3,786	71.39	4,675	7,675	1,710
Current Unearned Revenue	67,634	46.36	121,769	194,123	-	-
Other Current Liabilities	216,556	254,254	204,199	214,761	410,912	690,217
Total Current Liabilities	1,146,290	1,096,196	1,077,970	1,236,993	1,275,348	1,376,701
Long-Term Debt	93,990	139,479	128,534	69,480	226,257	133,679
Long-Term Deferred Tax Liabilities	10,695	8,169	7,809	2,262	1,736	-
Other Long-Term Liabilities	46,018	46,018	45,935	45,889	45,860	45,860
Total Liabilities	1,296,994	1,289,863	1,260,249	1,354,625	1,549,201	1,556,241
Common Stock	840,840	840,840	840,840	840,840	840,840	382,200
Additional Paid-In Capital	-	-	-	-	-	135,564
Retained Earnings	26,917	61,189	43,526	65,802	121,641	324,515
Total Common Equity	867,757	902,029	884,366	906,642	962,480	842,279
Minority Interest	32,863	33,351	24,968	24,700	22,676	-
Shareholders' Equity	900,619	935,380	909,334	931,342	985,157	842,279
Total Liabilities & Equity	2,197,613	2,225,243	2,169,583	2,285,966	2,534,357	2,398,519
Total Debt	774,675	756,710	686,228	700,192	751,980	467,773
Net Cash (Debt)	-476,531	-433,861	-341,350	-403,630	-436,115	-396,747
Net Cash Per Share	-5667.32	-5159.86	-4059.63	-4800.32	-5188.10	-4718.45
Filing Date Shares Outstanding	84.08	84.08	84.08	84.08	84.08	84.08
Total Common Shares Outstanding	84.08	84.08	84.08	84.08	84.08	84.08
Working Capital	483,249	491,210	572,413	477,193	826,988	158,426
Book Value Per Share	10320.12	10727.72	10517.65	10782.58	11446.66	10017.11
Tangible Book Value	865,400	900,693	884,269	906,549	962,394	842,157
Tangible Book Value Per Share	10292.09	10711.83	10516.50	10781.47	11445.63	10015.66
Buildings	20,803	20,803	20,803	199,124	-	-
Machinery	11,830	5,375	4,656	4,706	-	-
Construction In Progress	62,716	62,613	66,899	67,536	73,155	78,062