Phuong Nam Education Investment and Development JSC (HNX:SED)

HNX:SED 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	Sep 30, 2025	Dec 31, 2024	Jan 1, 2024	Jan 1, 2023	Jan 1, 2022	Jan 1, 2021
Cash & Equivalents	114,910	96,240	78,267	70,984	66,795	79,812
Short-Term Investments	425.72	528.12	110.41	10,095	236.88	225.08
Cash & Short-Term Investments	115,336	96,768	78,378	81,079	67,032	80,038
Cash Growth	11.16%	23.46%	-3.33%	20.95%	-16.25%	7.63%
Accounts Receivable	286,065	148,580	56,334	69,888	101,030	38,969
Other Receivables	1,589	-	8.44	15.63	-	261.14
Receivables	287,654	148,580	56,342	69,903	101,030	39,230
Inventory	240,685	256,554	284,120	218,738	211,934	154,011
Prepaid Expenses	758.66	1,155	7,787	2,026	296.71	308.95
Other Current Assets	6,735	3,606	2,091	7,663	12,092	13,262
Total Current Assets	651,169	506,663	428,718	379,409	392,386	286,849
Property, Plant & Equipment	50,874	54,776	57,123	62,743	52,535	53,834
Long-Term Investments	770	770	770	770	770	770
Other Intangible Assets	-	-	-	420.03	1,033	-
Other Long-Term Assets	43,328	44,809	46,637	48,042	50,239	52,128
Total Assets	746,141	607,018	533,248	491,384	496,962	393,581
Accounts Payable	188,390	43,069	46,739	46,750	73,044	48,853
Accrued Expenses	140,578	152,807	104,833	92,644	62,065	26,555
Short-Term Debt	56,307	53,417	70,355	55,097	83,890	49,833
Current Portion of Long-Term Debt	-	-	-	5,561	5,561	-
Current Income Taxes Payable	-	14,928	7,774	4,712	1,206	1,221
Other Current Liabilities	9,999	8,929	6,388	9,747	6,323	9,894
Total Current Liabilities	395,275	273,150	236,090	214,512	232,089	136,356
Long-Term Debt	-	-	-	-	5,561	16,683
Total Liabilities	395,275	273,150	236,090	214,512	237,650	153,039
Common Stock	100,000	100,000	100,000	100,000	100,000	100,000
Retained Earnings	260,593	243,595	206,885	186,599	169,039	150,268
Treasury Stock	-11,541	-11,541	-11,541	-11,541	-11,541	-11,541
Comprehensive Income & Other	1,815	1,815	1,815	1,815	1,815	1,815
Shareholders' Equity	350,866	333,869	297,158	276,872	259,313	240,542
Total Liabilities & Equity	746,141	607,018	533,248	491,384	496,962	393,581
Total Debt	56,307	53,417	70,355	60,658	95,012	66,516
Net Cash (Debt)	59,029	43,351	8,022	20,421	-27,980	13,521
Net Cash Growth	253.32%	440.37%	-60.71%	-	-	-
Net Cash Per Share	6366.66	4675.62	865.26	2202.49	-3017.76	1430.60
Filing Date Shares Outstanding	9.27	9.27	9.27	9.27	9.27	9.27
Total Common Shares Outstanding	9.27	9.27	9.27	9.27	9.27	9.27
Working Capital	255,894	233,514	192,628	164,897	160,297	150,493
Book Value Per Share	37842.32	36009.06	32049.71	29861.76	27967.90	25943.35
Tangible Book Value	350,866	333,869	297,158	276,452	258,280	240,542
Tangible Book Value Per Share	37842.32	36009.06	32049.71	29816.46	27856.46	25943.35
Buildings	58,773	58,773	58,773	58,773	-	-
Machinery	19,832	19,832	19,296	19,467	15,413	16,251
Construction In Progress	-	-	-	-	48,270	47,427

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.