HNX:PTS 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	Jan '25 Jan 1, 2025	Jan '24 Jan 1, 2024	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	7,519	3,810	9,035	16,488	12,236
Short-Term Investments	66.5	-	-	-	-
Cash & Short-Term Investments	7,585	3,810	9,035	16,488	12,236
Cash Growth	99.09%	-57.83%	-45.20%	34.75%	301.66%
Accounts Receivable	13,664	14,425	14,209	17,303	13,766
Other Receivables	3,236	1,820	12,584	10,039	9,703
Receivables	16,900	16,245	26,793	27,342	23,469
Inventory	19,679	23,627	17,311	14,907	17,273
Prepaid Expenses	338.74	318.95	-	279.64	260.84
Other Current Assets	2,718	772.14	3,300	596.51	1,398
Total Current Assets	47,221	44,773	56,439	59,614	54,638
Property, Plant & Equipment	145,244	156,832	175,109	183,440	198,062
Long-Term Accounts Receivable	70	80	80	80	80
Long-Term Deferred Tax Assets	145.1	-91.13	170.51	401.48	151.94
Other Long-Term Assets	30,642	23,829	26,099	21,674	14,923
Total Assets	223,322	225,424	257,898	265,209	267,855
Accounts Payable	20,933	32,431	53,276	41,019	32,217
Accrued Expenses	18,144	10,641	8,632	8,302	8,186
Short-Term Debt	31,090	20,237	34,812	34,154	32,582
Current Portion of Long-Term Debt	11,779	16,568	-	-	-
Current Income Taxes Payable	-	-	-	1,113	1,846
Other Current Liabilities	1,624	3,754	3,557	2,925	2,420
Total Current Liabilities	83,570	83,631	100,277	87,513	77,253
Long-Term Debt	18,474	28,837	47,161	61,973	76,785
Other Long-Term Liabilities	16,826	15,462	15,092	14,692	15,584
Total Liabilities	118,870	127,930	162,531	164,178	169,621
Common Stock	55,680	55,680	55,680	55,680	55,680
Additional Paid-In Capital	6,025	6,025	6,025	6,025	6,025
Retained Earnings	42,747	35,789	33,663	39,326	36,529
Shareholders' Equity	104,452	97,493	95,367	101,031	98,234
Total Liabilities & Equity	223,322	225,424	257,898	265,209	267,855
Total Debt	61,343	65,642	81,973	96,127	109,367
Net Cash (Debt)	-53,758	-61,832	-72,938	-79,639	-97,132
Net Cash Per Share	-9654.79	-11104.86	-13099.50	-14301.60	-16225.65
Filing Date Shares Outstanding	5.57	5.57	5.57	5.57	5.57
Total Common Shares Outstanding	5.57	5.57	5.57	5.57	5.57
Working Capital	-36,349	-38,858	-43,838	-27,899	-22,615
Book Value Per Share	18759.27	17509.54	17127.76	18144.92	17642.58
Tangible Book Value	104,452	97,493	95,367	101,031	98,234
Tangible Book Value Per Share	18759.27	17509.54	17127.76	18144.92	17642.58
Buildings	16,892	16,892	17,323	-	-
Machinery	372,906	372,476	349,956	-	-
Construction In Progress	13,731	59.98	17,773	1,747	6,397

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