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	Dec 30, 2024	Dec 30, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Jan 1, 2021
Cash & Equivalents	96,240	96,240	78,267	70,984	66,795	79,812
Short-Term Investments	-	-	110.41	10,095	236.88	225.08
Cash & Short-Term Investments	96,240	96,240	78,378	81,079	67,032	80,038
Cash Growth	22.79%	22.79%	-3.33%	20.96%	-16.25%	7.63%
Accounts Receivable	148,580	148,580	56,334	69,888	101,030	38,969
Other Receivables	3,600	3,600	8.44	15.63	-	261.14
Receivables	152,180	152,180	56,342	69,903	101,030	39,230
Inventory	256,554	256,554	284,120	218,738	211,934	154,011
Prepaid Expenses	1,155	1,155	4,720	2,026	296.71	308.95
Other Current Assets	534.17	534.17	5,158	7,663	12,092	13,262
Total Current Assets	506,663	506,663	428,718	379,409	392,386	286,849
Property, Plant & Equipment	54,776	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	44,809	44,809	46,637	48,042	50,239	52,128
Total Assets	607,018	607,018	533,248	491,384	496,962	393,581
Accounts Payable	43,069	43,069	46,739	46,750	73,044	48,853
Accrued Expenses	152,417	152,417	104,833	92,644	62,065	26,555
Short-Term Debt	53,417	53,417	70,355	55,097	83,890	49,833
Current Portion of Long-Term Debt	-	-	-	5,561	5,561	-
Current Income Taxes Payable	21,667	21,667	7,774	4,712	1,206	1,221
Other Current Liabilities	2,581	2,581	6,388	9,747	6,323	9,894
Total Current Liabilities	273,150	273,150	236,090	214,512	232,089	136,356
Long-Term Debt	-	-	-	-	5,561	16,683
Total Liabilities	273,150	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	243,595	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	333,869	333,869	297,158	276,872	259,313	240,542
Total Liabilities & Equity	607,018	607,018	533,248	491,384	496,962	393,581
Total Debt	53,417	53,417	70,355	60,658	95,012	66,516
Net Cash (Debt)	42,823	42,823	8,022	20,421	-27,980	13,521
Net Cash Growth	433.79%	433.79%	-60.71%	-	-	-
Net Cash Per Share	3833.24	3833.24	865.26	2202.49	-3017.76	1430.60
Filing Date Shares Outstanding	10	10	9.27	9.27	9.27	9.27
Total Common Shares Outstanding	10	10	9.27	9.27	9.27	9.27
Working Capital	233,514	233,514	192,628	164,897	160,297	150,493
Book Value Per Share	33390.89	33390.89	32049.71	29861.76	27967.90	25943.35
Tangible Book Value	333,869	333,869	297,158	276,452	258,280	240,542
Tangible Book Value Per Share	33390.89	33390.89	32049.71	29816.46	27856.46	25943.35
Buildings	-	-	58,773	58,773	-	-
Machinery	-	-	19,296	19,467	15,413	16,251
Construction In Progress	-	-	-	-	48,270	47,427

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