Ipa Investments Group JSC (HNX:IPA)

Ipa Investments Group 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	Mar 31, 2025	Dec 31, 2024	Jan 1, 2024	Dec 31, 2022	Jan 1, 2022	Jan 1, 2021
Cash & Equivalents	103,083	65,503	83,665	47,757	116,729	19,425
Short-Term Investments	4,000	4,000	-	-	-	-
Trading Asset Securities	319,155	744,160	369,310	979,867	1,017	906.95
Accounts Receivable	69,776	120,800	78,119	24,401	39,561	40,680
Other Receivables	60,649	52,499	76,759	97,130	147,420	278,779
Inventory	30,213	24,657	15,457	12,729	9,180	6,875
Prepaid Expenses	4,220	2,935	1,400	784.48	303.17	399.68
Loans Receivable Current	1,238,107	894,229	1,349,752	2,125,927	3,807,698	1,146,460
Other Current Assets	58,700	46,891	892,652	28,455	28,421	34,030
Total Current Assets	1,887,905	1,955,676	2,867,114	3,317,050	4,150,329	1,527,556
Property, Plant & Equipment	645,920	659,530	693,932	756,594	792,289	1,009,271
Goodwill	48,031	50,462	60,186	43,385	50,851	58,316
Other Intangible Assets	135,165	139,920	167,965	29,010	531.2	77,399
Long-Term Investments	5,830,501	5,738,904	4,927,655	4,323,502	3,172,072	1,215,391
Long-Term Deferred Tax Assets	86,782	86,531	88,061	83,050	17,681	17,080
Other Long-Term Assets	40,996	40,107	31,226	221,659	218,250	221,263
Total Assets	8,675,300	8,671,129	8,836,137	8,774,251	8,402,003	4,126,276
Accounts Payable	9,837	5,290	8,033	4,661	6,201	23,591
Accrued Expenses	270,537	195,559	205,701	218,522	163,110	140,241
Short-Term Debt	259.53	259.53	317,260	2,080	1,180	2,095
Current Portion of Long-Term Debt	12,000	112,000	3,013,008	512,869	712,456	462,700
Current Unearned Revenue	9,605	91,895	81,283	81,011	80,941	978.07
Current Income Taxes Payable	5,553	44,651	15,251	8,121	56,656	1,994
Other Current Liabilities	16,495	19,239	31,324	11,712	10,341	106,149
Total Current Liabilities	324,285	468,893	3,671,860	838,976	1,030,884	737,749
Long-Term Debt	3,660,891	3,661,774	1,062,238	4,072,169	3,588,153	1,292,005
Long-Term Deferred Tax Liabilities	37,280	37,826	40,136	49,170	48,414	84,440
Other Long-Term Liabilities	203,867	4,011	1,300	1,295	567	80,567
Total Liabilities	4,226,323	4,172,505	4,775,534	4,961,610	4,668,017	2,194,761
Common Stock	2,138,358	2,138,358	2,138,358	2,138,358	1,781,965	890,982
Additional Paid-In Capital	-	-	-	-	93,994	79,885
Retained Earnings	2,068,656	1,972,713	1,605,523	1,231,358	1,466,635	520,250
Treasury Stock	-	-	-23,032	-	-	-35,861
Comprehensive Income & Other	32,686	32,686	32,686	32,318	22,043	13,891
Total Common Equity	4,239,699	4,143,757	3,753,534	3,402,033	3,364,637	1,469,147
Minority Interest	209,278	354,867	307,070	410,608	369,349	462,368
Shareholders' Equity	4,448,977	4,498,624	4,060,604	3,812,641	3,733,986	1,931,515
Total Liabilities & Equity	8,675,300	8,671,129	8,836,137	8,774,251	8,402,003	4,126,276
Total Debt	3,673,150	3,774,033	4,392,505	4,587,117	4,301,788	1,756,800
Net Cash (Debt)	-3,246,912	-2,960,370	-3,939,530	-3,559,493	-4,184,042	-1,736,468
Net Cash Per Share	-15184.14	-13844.13	-18423.16	-16645.92	-19566.62	-7859.53
Filing Date Shares Outstanding	213.84	213.84	213.84	213.84	213.84	220.94
Total Common Shares Outstanding	213.84	213.84	213.84	213.84	213.84	220.94
Working Capital	1,563,620	1,486,783	-804,747	2,478,074	3,119,445	789,807
Book Value Per Share	19826.89	19378.22	17553.35	15909.56	15734.68	6649.59
Tangible Book Value	4,056,503	3,953,375	3,525,384	3,329,638	3,313,255	1,333,432
Tangible Book Value Per Share	18970.18	18487.90	16486.41	15571.01	15494.39	6035.32
Buildings	842,870	842,870	842,870	842,625	842,625	841,105
Machinery	353,508	351,359	340,964	338,692	336,224	332,189
Construction In Progress	51,370	53,062	44,475	55,551	40,059	210,322

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