Vicem But Son Cement JSC (HNX:BTS)

Vicem But Son Cement JSC 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	37,719	100,187	134,945	138,550	116,454	113,498
Short-Term Investments	-	-	-	50,000	30,000	47,000
Cash & Short-Term Investments	37,719	100,187	134,945	188,550	146,454	160,498
Cash Growth	15.67%	-25.76%	-28.43%	28.74%	-8.75%	-34.28%
Accounts Receivable	160,000	34,969	49,702	38,535	4,605	6,013
Other Receivables	10,476	5,493	17,730	7,818	10,351	11,943
Receivables	170,476	40,463	67,432	46,353	14,956	17,956
Inventory	607,534	477,009	655,453	627,959	382,325	376,888
Prepaid Expenses	21,002	12,435	10,491	8,683	1,883	2,091
Other Current Assets	97,908	59,813	66,683	107,669	30,665	30,582
Total Current Assets	934,639	689,907	935,004	979,213	576,284	588,015
Property, Plant & Equipment	2,247,860	2,337,962	2,504,983	2,290,231	2,433,575	2,589,994
Other Intangible Assets	11,146	12,221	13,664	11,100	10,284	10,504
Other Long-Term Assets	58,617	54,151	44,931	44,008	50,734	73,484
Total Assets	3,252,263	3,094,240	3,498,582	3,324,553	3,070,876	3,261,997
Accounts Payable	1,009,459	786,554	968,938	811,550	585,220	623,222
Accrued Expenses	52,532	31,069	47,604	29,831	79,278	48,171
Short-Term Debt	889,232	931,971	950,074	961,399	868,227	1,096,492
Current Portion of Long-Term Debt	43,744	43,744	36,987	5,000	5,000	7,688
Current Income Taxes Payable	-	-	-	-	7,760	-
Current Unearned Revenue	22,467	29,435	22,670	45,041	45,749	55,002
Other Current Liabilities	29,896	28,660	36,351	6,765	7,783	5,985
Total Current Liabilities	2,047,331	1,851,433	2,062,623	1,859,586	1,599,017	1,836,559
Long-Term Debt	131,081	163,889	156,497	33,068	14,510	20,000
Other Long-Term Liabilities	13,482	12,510	11,260	10,040	9,184	8,327
Total Liabilities	2,191,894	2,027,833	2,230,379	1,902,694	1,622,711	1,864,886
Common Stock	1,235,599	1,235,599	1,235,599	1,235,599	1,235,599	1,235,599
Retained Earnings	-175,229	-169,191	32,604	186,260	212,567	161,512
Shareholders' Equity	1,060,369	1,066,407	1,268,202	1,421,859	1,448,165	1,397,111
Total Liabilities & Equity	3,252,263	3,094,240	3,498,582	3,324,553	3,070,876	3,261,997
Total Debt	1,064,057	1,139,604	1,143,557	999,467	887,737	1,124,179
Net Cash (Debt)	-1,026,339	-1,039,417	-1,008,613	-810,917	-741,283	-963,681
Net Cash Per Share	-8306.41	-8412.25	-8162.95	-6562.95	-5999.38	-7799.31
Filing Date Shares Outstanding	123.56	123.56	123.56	123.56	123.56	123.56
Total Common Shares Outstanding	123.56	123.56	123.56	123.56	123.56	123.56
Working Capital	-1,112,692	-1,161,526	-1,127,619	-880,373	-1,022,733	-1,248,544
Book Value Per Share	8581.83	8630.69	10263.87	11507.45	11720.35	11307.16
Tangible Book Value	1,049,223	1,054,187	1,254,538	1,410,759	1,437,882	1,386,607
Tangible Book Value Per Share	8491.62	8531.79	10153.28	11417.61	11637.13	11222.15
Buildings	1,777,826	1,777,826	1,702,767	1,698,391	1,693,727	1,691,116
Machinery	5,533,707	5,526,267	5,163,616	5,129,523	5,097,503	5,064,523
Construction In Progress	202,780	117,872	487,560	100,902	93,002	99,792

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