HNX:BPC 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	Jan '25 Jan 1, 2025	Jan '24 Jan 1, 2024	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	12,476	6,204	1,483	2,866	2,626	2,855
Short-Term Investments	-	-	-	-	842.4	1,666
Trading Asset Securities	936	936	692.64	898.56	-	-
Cash & Short-Term Investments	13,412	7,140	2,176	3,765	3,469	4,521
Cash Growth	132.83%	228.14%	-42.20%	8.54%	-23.28%	-59.94%
Accounts Receivable	138,129	134,462	154,519	154,040	163,328	132,799
Other Receivables	0	311.69	76.47	83.47	700.47	97.53
Receivables	138,129	134,773	154,596	154,123	164,029	132,897
Inventory	32,663	26,588	19,807	27,605	37,006	41,214
Prepaid Expenses	-	-	60.26	30.13	240.8	888.2
Other Current Assets	3,405	-	-	21.04	-	296.89
Total Current Assets	187,609	168,501	176,638	185,544	204,744	179,817
Property, Plant & Equipment	1,376	1,485	1,500	1,500	2,396	3,374
Total Assets	188,985	169,986	178,138	187,044	207,141	183,191
Accounts Payable	56,443	49,042	53,451	47,811	66,657	48,587
Accrued Expenses	10,487	6,496	10,654	9,228	9,606	9,728
Short-Term Debt	25,803	19,467	19,411	35,453	36,290	27,626
Current Income Taxes Payable	114.38	155.62	189.45	129.47	439.67	339.53
Other Current Liabilities	1,610	642.48	599.91	559.9	321.6	419.61
Total Current Liabilities	94,458	75,802	84,305	93,181	113,314	86,699
Total Liabilities	94,458	75,802	84,305	93,181	113,314	86,699
Common Stock	38,000	38,000	38,000	38,000	38,000	38,000
Additional Paid-In Capital	4,590	4,590	4,590	4,590	4,590	4,590
Retained Earnings	51,937	51,594	51,243	51,274	51,236	53,902
Shareholders' Equity	94,527	94,184	93,833	93,864	93,826	96,492
Total Liabilities & Equity	188,985	169,986	178,138	187,044	207,141	183,191
Total Debt	25,803	19,467	19,411	35,453	36,290	27,626
Net Cash (Debt)	-12,391	-12,327	-17,235	-31,688	-32,821	-23,104
Net Cash Per Share	-3243.55	-3243.89	-4535.47	-8338.95	-8640.39	-6077.52
Filing Date Shares Outstanding	3.8	3.8	3.8	3.8	3.8	3.8
Total Common Shares Outstanding	3.8	3.8	3.8	3.8	3.8	3.8
Working Capital	93,151	92,699	92,334	92,363	91,430	93,118
Book Value Per Share	24875.63	24785.15	24692.97	24700.99	24691.16	25392.69
Tangible Book Value	94,527	94,184	93,833	93,864	93,826	96,492
Tangible Book Value Per Share	24875.63	24785.15	24692.97	24700.99	24691.16	25392.69
Buildings	24,478	24,478	24,478	23,917	-	-
Machinery	83,027	83,027	82,423	82,263	-	-

Source: S&P Global Market Intelligence. Standard template. Financial Sources.