HNX:SPC 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	Jan '24 Jan 1, 2024	Jan '23 Jan 1, 2023	Dec '21 Dec 31, 2021
Cash & Equivalents	24,369	6,671	24,814	25,465	40,089
Short-Term Investments	7,447	5,401	187.51	-	-
Cash & Short-Term Investments	31,816	12,072	25,002	25,465	40,089
Cash Growth	163.55%	-51.72%	-1.82%	-36.48%	-37.74%
Accounts Receivable	86,748	108,607	211,966	150,629	106,750
Other Receivables	2,315	2,995	4,879	9,784	14,885
Receivables	89,064	111,602	216,845	160,413	121,635
Inventory	214,060	238,518	206,304	386,714	358,461
Prepaid Expenses	1,114	1,074	1,518	934.36	1,187
Other Current Assets	17,667	28,388	19,004	22,336	23,039
Total Current Assets	353,720	391,655	468,673	595,862	544,411
Property, Plant & Equipment	26,340	27,923	31,627	33,918	34,840
Other Intangible Assets	4,466	4,607	4,780	4,956	5,131
Long-Term Deferred Tax Assets	10,990	12,132	11,134	-	-
Other Long-Term Assets	15,303	15,051	15,326	15,362	17,284
Total Assets	410,819	451,369	531,540	650,098	601,666
Accounts Payable	112,796	165,291	186,586	182,877	137,208
Accrued Expenses	34,840	22,823	25,915	15,608	10,892
Short-Term Debt	110,435	123,108	113,590	189,703	177,003
Current Portion of Long-Term Debt	-	649.94	2,620	2,868	-
Current Income Taxes Payable	1,625	648.81	1,809	1,090	6,044
Current Unearned Revenue	-	59.99	61.69	52.41	-
Other Current Liabilities	7,313	9,338	21,681	7,524	13,890
Total Current Liabilities	267,008	321,919	352,262	399,723	345,038
Long-Term Debt	-	86.28	987.42	4,318	7,136
Long-Term Leases	-	262	711.16	-	-
Long-Term Deferred Tax Liabilities	5,013	5,013	5,013	3,443	3,099
Other Long-Term Liabilities	1,092	1,317	1,603	2,078	2,479
Total Liabilities	273,113	328,598	360,577	409,562	357,751
Common Stock	105,300	105,300	105,300	105,300	105,300
Additional Paid-In Capital	782.72	782.72	782.72	782.72	782.72
Retained Earnings	7,373	-8,473	40,191	101,558	110,105
Comprehensive Income & Other	14,409	14,760	14,149	22,211	17,259
Total Common Equity	127,865	112,369	160,422	229,851	233,446
Minority Interest	9,841	10,402	10,541	10,684	10,469
Shareholders' Equity	137,706	122,771	170,963	240,535	243,915
Total Liabilities & Equity	410,819	451,369	531,540	650,098	601,666
Total Debt	110,435	124,106	117,909	196,890	184,139
Net Cash (Debt)	-78,619	-112,034	-92,907	-171,425	-144,050
Net Cash Per Share	-7466.17	-10639.53	-8823.04	-16276.88	-13680.36
Filing Date Shares Outstanding	10.53	10.53	10.53	10.53	10.53
Total Common Shares Outstanding	10.53	10.53	10.53	10.53	10.53
Working Capital	86,712	69,736	116,411	196,139	199,373
Book Value Per Share	12142.92	10671.36	15234.79	21829.12	22172.34
Tangible Book Value	123,399	107,762	155,642	224,896	228,315
Tangible Book Value Per Share	11718.76	10233.84	14780.86	21358.48	21684.98
Buildings	66,863	66,534	66,534	66,534	-
Machinery	83,762	84,912	85,222	80,012	-
Construction In Progress	4,403	4,874	4,874	5,358	891.57

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