HNX:PSD 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 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	227,691	104,184	63,408	79,055	990,880
Short-Term Investments	1,756,510	1,279,380	931,070	601,773	-
Trading Asset Securities	37,190	-	-	-	37,994
Cash & Short-Term Investments	2,021,391	1,383,564	994,478	680,828	1,028,875
Cash Growth	46.10%	39.13%	46.07%	-33.83%	-13.06%
Accounts Receivable	1,324,778	653,326	923,897	988,654	820,979
Other Receivables	158,544	58,955	105,748	59,829	45,201
Receivables	1,483,322	712,281	1,029,645	1,048,483	866,179
Inventory	961,465	525,688	863,773	1,429,102	574,837
Prepaid Expenses	636.94	1,360	786.57	3,572	579.3
Other Current Assets	140,873	102,044	148,010	192,443	32,389
Total Current Assets	4,607,687	2,724,937	3,036,692	3,354,427	2,502,859
Property, Plant & Equipment	12,846	7,812	13,349	14,103	6,916
Goodwill	-	-	5,738	7,650	9,563
Other Intangible Assets	55,623	57,672	59,722	61,771	63,465
Other Long-Term Assets	1,148	42.46	1,398	3,636	3,811
Total Assets	4,677,304	2,790,464	3,116,899	3,441,587	2,586,614
Accounts Payable	1,044,179	391,946	798,741	584,177	906,304
Accrued Expenses	64,201	209,171	174,550	41,541	50,614
Short-Term Debt	2,572,040	1,537,823	1,527,204	2,105,893	1,005,464
Current Income Taxes Payable	11,904	4,840	6,176	4,380	11,971
Other Current Liabilities	266,598	68,169	60,412	193,441	180,694
Total Current Liabilities	3,958,922	2,211,949	2,567,084	2,929,432	2,155,046
Long-Term Deferred Tax Liabilities	1,131	1,577	1,928	-	-
Other Long-Term Liabilities	607.02	707.02	607.02	1,107	1,807
Total Liabilities	3,960,660	2,214,234	2,569,618	2,930,539	2,156,853
Common Stock	518,279	518,279	518,279	398,874	306,826
Retained Earnings	198,354	57,940	28,951	113,247	136,866
Treasury Stock	-	-	-	-	-4,551
Total Common Equity	716,633	576,219	547,230	512,121	439,141
Minority Interest	11.6	11.6	50.56	-1,073	-9,381
Shareholders' Equity	716,644	576,230	547,280	511,048	429,760
Total Liabilities & Equity	4,677,304	2,790,464	3,116,899	3,441,587	2,586,614
Total Debt	2,572,040	1,537,823	1,527,204	2,105,893	1,005,464
Net Cash (Debt)	-550,649	-154,259	-532,726	-1,425,065	23,411
Net Cash Per Share	-10624.58	-2976.38	-10278.75	-27471.61	473.68
Filing Date Shares Outstanding	51.83	51.83	51.83	49.86	49.42
Total Common Shares Outstanding	51.83	51.83	51.83	49.86	49.42
Working Capital	648,765	512,988	469,609	424,995	347,813
Book Value Per Share	13827.16	11117.93	10558.60	10271.34	8885.23
Tangible Book Value	661,010	518,546	481,771	442,700	366,114
Tangible Book Value Per Share	12753.93	10005.16	9295.59	8879.00	7407.65
Buildings	4,998	-	-	-	4,998
Machinery	16,968	19,821	26,539	-	10,681

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