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 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Jan 1, 2022	Jan 1, 2021	Dec 31, 2019
Cash & Equivalents	43,341	83,645	47,757	116,729	19,425	11,319
Short-Term Investments	261,675	369,310	-	-	-	11,776
Trading Asset Securities	-	-	979,867	1,017	906.95	-
Accounts Receivable	47,378	70,334	24,401	39,561	40,680	16,874
Other Receivables	1,169,067	1,450,918	97,130	147,420	278,779	465,932
Inventory	19,068	15,512	12,729	9,180	6,875	48,702
Prepaid Expenses	5,450	1,180	784.48	303.17	399.68	683.31
Loans Receivable Current	-	-	2,125,927	3,807,698	1,146,460	-
Other Current Assets	29,851	875,802	28,455	28,421	34,030	24,632
Total Current Assets	1,575,831	2,866,701	3,317,050	4,150,329	1,527,556	579,917
Property, Plant & Equipment	659,887	693,932	756,594	792,289	1,009,271	974,269
Goodwill	52,893	60,186	43,385	50,851	58,316	58,720
Other Intangible Assets	17,611	37,941	29,010	531.2	77,399	77,886
Long-Term Investments	6,119,237	4,925,584	4,323,502	3,172,072	1,215,391	1,024,673
Long-Term Deferred Tax Assets	86,809	88,061	83,050	17,681	17,080	17,182
Other Long-Term Assets	163,599	161,491	221,659	218,250	221,263	167,060
Total Assets	8,675,866	8,833,896	8,774,251	8,402,003	4,126,276	2,899,708
Accounts Payable	3,014	8,171	4,661	6,201	23,591	28,004
Accrued Expenses	210,823	196,952	218,522	163,110	140,241	52,243
Short-Term Debt	1,392,257	3,330,395	2,080	1,180	2,095	206,072
Current Portion of Long-Term Debt	-	-	512,869	712,456	462,700	-
Current Unearned Revenue	22,669	1,283	81,011	80,941	978.07	1,051
Current Income Taxes Payable	40,301	27,408	8,121	56,656	1,994	9,183
Other Current Liabilities	89,057	100,280	11,712	10,341	106,149	165,576
Total Current Liabilities	1,758,121	3,664,488	838,976	1,030,884	737,749	462,130
Long-Term Debt	2,517,538	1,062,088	4,072,169	3,588,153	1,292,005	554,872
Long-Term Deferred Tax Liabilities	37,961	40,466	49,170	48,414	84,440	71,065
Other Long-Term Liabilities	4,011	1,300	1,295	567	80,567	2,156
Total Liabilities	4,317,631	4,768,342	4,961,610	4,668,017	2,194,761	1,090,223
Common Stock	2,138,358	2,138,358	2,138,358	1,781,965	890,982	890,982
Additional Paid-In Capital	-	-	-	93,994	79,885	79,885
Retained Earnings	1,845,549	1,608,443	1,231,358	1,466,635	520,250	409,559
Treasury Stock	-	-23,032	-	-	-35,861	-35,861
Comprehensive Income & Other	32,686	32,686	32,318	22,043	13,891	6,155
Total Common Equity	4,016,592	3,756,454	3,402,033	3,364,637	1,469,147	1,350,720
Minority Interest	341,644	309,099	410,608	369,349	462,368	458,764
Shareholders' Equity	4,358,235	4,065,554	3,812,641	3,733,986	1,931,515	1,809,485
Total Liabilities & Equity	8,675,866	8,833,896	8,774,251	8,402,003	4,126,276	2,899,708
Total Debt	3,909,795	4,392,482	4,587,117	4,301,788	1,756,800	760,944
Net Cash (Debt)	-3,604,778	-3,939,527	-3,559,493	-4,184,042	-1,736,468	-737,849
Net Cash Per Share	-16872.17	-18445.33	-16645.92	-19566.62	-7859.53	-3522.89
Filing Date Shares Outstanding	213.84	213.84	213.84	213.84	220.94	213.84
Total Common Shares Outstanding	213.84	213.84	213.84	213.84	220.94	213.84
Working Capital	-182,289	-797,788	2,478,074	3,119,445	789,807	117,787
Book Value Per Share	18783.54	17567.01	15909.56	15734.68	6649.59	6316.62
Tangible Book Value	3,946,088	3,658,327	3,329,638	3,313,255	1,333,432	1,214,114
Tangible Book Value Per Share	18453.83	17108.12	15571.01	15494.39	6035.32	5677.79
Buildings	-	-	842,625	842,625	841,105	-
Machinery	-	-	338,692	336,224	332,189	-
Construction In Progress	47,257	44,475	55,551	40,059	210,322	322,268

Source: S&P Capital IQ. Utility template. Financial Sources.