HNX:BNA 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
Period Ending	Jun '26 Jun 30, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Jan '24 Jan 1, 2024
Cash & Equivalents	45,500	22,903	77,510	69,972
Short-Term Investments	145,586	30,200	35,392	24,027
Cash & Short-Term Investments	191,086	53,103	112,901	93,999
Cash Growth	129.71%	-52.96%	20.11%	-
Accounts Receivable	373,500	582,160	508,334	188,828
Other Receivables	846.01	140.91	5,113	5,385
Receivables	374,346	604,801	513,447	194,213
Inventory	428,113	246,075	435,942	438,414
Prepaid Expenses	1,287	646.29	7,472	5,299
Other Current Assets	345,243	139,741	140,814	214,762
Total Current Assets	1,340,075	1,044,366	1,210,577	946,686
Property, Plant & Equipment	297,315	395,589	381,917	147,731
Long-Term Investments	-	24,148	-	-
Goodwill	908.46	1,038	1,551	426.12
Other Intangible Assets	1,169	1,636	2,571	3,588
Long-Term Deferred Tax Assets	2,645	2,214	2,239	1,983
Other Long-Term Assets	62,216	17,934	18,338	15,282
Total Assets	1,704,328	1,486,927	1,617,193	1,115,696
Accounts Payable	115,479	103,797	135,367	91,018
Accrued Expenses	36,273	19,117	8,072	15,376
Short-Term Debt	608,081	550,131	683,511	450,846
Current Portion of Long-Term Debt	-	22,076	22,161	2,037
Current Income Taxes Payable	-	18,905	15,687	13,642
Current Unearned Revenue	26.36	946.18	878.18	-
Other Current Liabilities	246,661	60,130	56,243	56,860
Total Current Liabilities	1,006,521	775,101	921,919	629,778
Long-Term Debt	-	133,151	155,243	5,840
Other Long-Term Liabilities	1,789	1,789	966	-
Total Liabilities	1,134,013	910,041	1,078,128	635,618
Common Stock	312,494	312,494	312,494	249,999
Additional Paid-In Capital	79,978	79,978	79,978	79,978
Retained Earnings	169,798	175,503	126,866	137,425
Total Common Equity	562,271	567,975	519,339	467,402
Minority Interest	8,044	8,910	19,726	12,676
Shareholders' Equity	570,315	576,886	539,065	480,078
Total Liabilities & Equity	1,704,328	1,486,927	1,617,193	1,115,696
Total Debt	733,785	705,357	860,916	458,723
Net Cash (Debt)	-542,698	-652,254	-748,014	-364,724
Net Cash Growth	-	-	-	-
Net Cash Per Share	-17392.27	-20872.54	-29338.04	-11671.24
Filing Date Shares Outstanding	31.16	31.25	31.25	31.22
Total Common Shares Outstanding	31.16	31.25	31.25	31.22
Working Capital	333,555	269,264	288,658	316,908
Book Value Per Share	18046.11	18175.56	16619.16	14970.03
Tangible Book Value	560,193	565,301	515,216	463,388
Tangible Book Value Per Share	17979.44	18089.97	16487.24	14841.47
Buildings	-	242,292	248,877	91,583
Machinery	-	115,137	148,885	135,684
Construction In Progress	70,033	139,384	74,727	3,485