Cotana Group JSC Balance Sheet

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

Millions VND. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2020
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Jan '24 Jan 1, 2024	Dec '22 Dec 31, 2022	Dec '20 Dec 31, 2020
Cash & Equivalents	282,019	124,641	90,871	267,627	252,754
Short-Term Investments	79,692	23,709	41,525	39,935	25,801
Trading Asset Securities	0.01	0.01	0.01	-	-
Cash & Short-Term Investments	361,710	148,350	132,397	307,562	278,555
Cash Growth	143.82%	12.05%	-56.95%	10.41%	96.71%
Accounts Receivable	207,257	335,399	388,277	346,658	141,353
Other Receivables	50,507	47,237	54,247	74,215	96,228
Receivables	262,203	401,869	460,176	420,873	237,581
Inventory	1,385,318	1,641,239	1,715,388	1,570,731	445,654
Prepaid Expenses	27,310	27,962	32,655	3,032	99.23
Other Current Assets	26,710	29,307	28,291	24,028	117,459
Total Current Assets	2,063,251	2,248,728	2,368,906	2,326,225	1,079,348
Property, Plant & Equipment	42,995	30,370	36,116	40,968	44,946
Long-Term Investments	14,867	16,394	12,732	12,077	21,556
Other Intangible Assets	5,334	3,166	3,202	3,255	3,264
Long-Term Deferred Tax Assets	6,362	7,079	6,101	5,378	-
Other Long-Term Assets	2,822	3,759	8,840	5,175	1,035
Total Assets	2,136,251	2,309,497	2,435,898	2,393,079	1,150,148
Accounts Payable	198,120	406,839	421,509	436,941	85,206
Accrued Expenses	180,138	248,967	339,190	255,440	24,526
Short-Term Debt	149,895	144,283	249,560	249,081	231,921
Current Income Taxes Payable	20,097	3,529	22,062	72,734	18,835
Current Unearned Revenue	1,314	649.69	777.34	1,569	-
Other Current Liabilities	304,966	346,266	409,401	433,691	136,586
Total Current Liabilities	854,529	1,150,534	1,442,500	1,449,457	497,075
Long-Term Debt	312,298	278,037	124,997	113,440	222,616
Long-Term Unearned Revenue	15,581	15,940	15,216	15,542	17,122
Long-Term Deferred Tax Liabilities	-	-	-	-	2,014
Other Long-Term Liabilities	23,726	18,138	16,325	16,621	10,241
Total Liabilities	1,206,134	1,462,649	1,599,038	1,595,059	749,068
Common Stock	411,493	374,090	311,747	255,537	215,249
Additional Paid-In Capital	509.72	509.72	509.72	509.72	509.72
Retained Earnings	228,584	225,495	306,375	334,068	102,673
Comprehensive Income & Other	11,135	6,315	3,638	1,888	1,888
Total Common Equity	651,721	606,409	622,270	592,003	320,319
Minority Interest	278,396	240,439	214,590	206,016	80,761
Shareholders' Equity	930,117	846,848	836,859	798,019	401,080
Total Liabilities & Equity	2,136,251	2,309,497	2,435,898	2,393,079	1,150,148
Total Debt	462,193	422,320	374,557	362,521	454,538
Net Cash (Debt)	-100,482	-273,970	-242,160	-54,959	-175,983
Net Cash Per Share	-2568.24	-7248.65	-6400.06	-1584.06	-4490.41
Filing Date Shares Outstanding	41.15	41.15	41.12	1.82	44.03
Total Common Shares Outstanding	41.15	41.15	41.12	1.82	44.03
Working Capital	1,208,723	1,098,193	926,407	876,769	582,273
Book Value Per Share	15837.98	14736.59	15133.76	325366.46	7275.69
Tangible Book Value	646,387	603,243	619,068	588,748	317,055
Tangible Book Value Per Share	15708.35	14659.65	15055.88	323577.44	7201.55
Buildings	57,502	42,025	42,582	-	-
Machinery	32,380	42,231	45,804	-	-
Construction In Progress	211.74	-	-	1,018	-

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.