Hanoi Beer Trading JSC 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 2020
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Jan '23 Jan 1, 2023	Dec '20 Dec 31, 2020
Cash & Equivalents	17,922	11,331	8,259	8,835	3,715	29,327
Short-Term Investments	75,310	85,310	140,010	135,011	110,000	51,000
Cash & Short-Term Investments	93,232	96,641	148,268	143,846	113,715	80,327
Cash Growth	-21.14%	-34.82%	3.07%	26.50%	41.57%	-11.11%
Accounts Receivable	32,594	40,173	777.14	688.52	1,222	-
Other Receivables	6,688	1,012	1,676	2,273	2,085	2,453
Receivables	39,283	41,184	2,453	2,961	3,307	2,453
Inventory	3,650	6,138	2,539	311.76	4,114	1,032
Prepaid Expenses	2,311	3,460	7,534	292.5	71.88	892.44
Other Current Assets	5,372	19,387	4,866	15,161	17,664	7,312
Total Current Assets	143,847	166,810	165,660	162,572	138,872	92,016
Property, Plant & Equipment	12,756	13,403	13,618	14,421	16,087	20,821
Long-Term Investments	7,500	7,500	7,500	7,500	7,500	7,500
Other Intangible Assets	680.93	770.51	468.84	289.74	204.03	884.87
Long-Term Deferred Tax Assets	358.55	358.55	555.17	1,328	1,718	138.45
Other Long-Term Assets	28,183	32,406	27,590	10,414	10,004	38,503
Total Assets	193,326	221,248	215,392	196,524	174,384	159,863
Accounts Payable	225.52	13,892	15,459	15,848	13,234	843.97
Accrued Expenses	4,856	16,429	12,866	20,397	8,787	26,104
Current Income Taxes Payable	95.82	454.09	472.14	1,547	1,779	5,090
Other Current Liabilities	112,699	115,405	109,511	89,758	84,235	65,474
Total Current Liabilities	117,876	146,181	138,307	127,549	108,036	97,512
Total Liabilities	117,876	146,181	138,307	127,549	108,036	97,512
Common Stock	31,230	31,230	31,230	31,230	31,230	31,230
Retained Earnings	44,220	43,837	45,855	37,745	35,118	31,121
Shareholders' Equity	75,450	75,067	77,085	68,975	66,348	62,351
Total Liabilities & Equity	193,326	221,248	215,392	196,524	174,384	159,863
Net Cash (Debt)	93,232	96,641	148,268	143,846	113,715	80,327
Net Cash Growth	-21.14%	-34.82%	3.07%	26.50%	41.57%	-11.11%
Net Cash Per Share	29874.49	30944.83	47476.26	46060.20	36411.96	28587.04
Filing Date Shares Outstanding	3.12	3.12	3.12	3.12	3.12	3.12
Total Common Shares Outstanding	3.12	3.12	3.12	3.12	3.12	3.12
Working Capital	25,971	20,630	27,353	35,023	30,835	-5,496
Book Value Per Share	24159.55	24036.81	24683.01	22086.12	21248.51	19966.43
Tangible Book Value	74,769	74,296	76,616	68,685	66,144	61,466
Tangible Book Value Per Share	23941.51	23790.09	24532.88	21993.35	21183.17	19683.07
Buildings	23,242	23,242	23,242	23,242	23,242	-
Machinery	29,320	29,320	28,772	26,667	26,362	-

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