SaiGon Plant Protection JSC (HNX:SPC)

HNX:SPC 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	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	19,874	6,671	24,814	25,465	40,089	59,296
Short-Term Investments	5,250	5,401	187.51	-	-	5,093
Cash & Short-Term Investments	25,124	12,072	25,002	25,465	40,089	64,390
Cash Growth	28.21%	-51.72%	-1.82%	-36.48%	-37.74%	39.47%
Accounts Receivable	87,108	108,607	211,966	150,629	106,750	143,449
Other Receivables	2,398	2,995	4,879	9,784	14,885	19,896
Receivables	89,505	111,602	216,845	160,413	121,635	163,346
Inventory	212,512	238,518	206,304	386,714	358,461	336,625
Prepaid Expenses	1,461	1,074	1,518	934.36	1,187	1,013
Other Current Assets	20,550	28,388	19,004	22,336	23,039	10,728
Total Current Assets	349,152	391,655	468,673	595,862	544,411	576,102
Property, Plant & Equipment	24,675	27,923	31,627	33,918	34,840	35,907
Other Intangible Assets	4,502	4,607	4,780	4,956	5,131	5,307
Long-Term Deferred Tax Assets	10,897	12,132	11,134	-	-	-
Other Long-Term Assets	14,867	15,051	15,326	15,362	17,284	23,151
Total Assets	404,093	451,369	531,540	650,098	601,666	640,467
Accounts Payable	118,957	165,291	186,586	182,877	137,208	199,236
Accrued Expenses	20,230	22,823	25,915	15,608	10,892	24,543
Short-Term Debt	105,882	123,108	113,590	189,703	177,003	146,227
Current Portion of Long-Term Debt	290.96	649.94	2,620	2,868	-	-
Current Income Taxes Payable	770.25	648.81	1,809	1,090	6,044	4,421
Current Unearned Revenue	-	59.99	61.69	52.41	-	-
Other Current Liabilities	13,506	9,338	21,681	7,524	13,890	15,787
Total Current Liabilities	259,636	321,919	352,262	399,723	345,038	390,215
Long-Term Debt	154.32	86.28	987.42	4,318	7,136	7,053
Long-Term Leases	-	262	711.16	-	-	-
Long-Term Deferred Tax Liabilities	5,013	5,013	5,013	3,443	3,099	3,099
Other Long-Term Liabilities	1,282	1,317	1,603	2,078	2,479	2,619
Total Liabilities	266,086	328,598	360,577	409,562	357,751	402,984
Common Stock	105,300	105,300	105,300	105,300	105,300	105,300
Additional Paid-In Capital	782.72	782.72	782.72	782.72	782.72	782.72
Retained Earnings	3,878	-8,473	40,191	101,558	110,105	109,787
Comprehensive Income & Other	17,978	14,760	14,149	22,211	17,259	11,029
Total Common Equity	127,940	112,369	160,422	229,851	233,446	226,899
Minority Interest	10,068	10,402	10,541	10,684	10,469	10,584
Shareholders' Equity	138,007	122,771	170,963	240,535	243,915	237,482
Total Liabilities & Equity	404,093	451,369	531,540	650,098	601,666	640,467
Total Debt	106,327	124,106	117,909	196,890	184,139	153,280
Net Cash (Debt)	-81,203	-112,034	-92,907	-171,425	-144,050	-88,890
Net Cash Per Share	-7711.58	-10639.53	-8823.04	-16276.88	-13680.36	-8441.79
Filing Date Shares Outstanding	10.53	10.53	10.53	10.53	10.53	10.53
Total Common Shares Outstanding	10.53	10.53	10.53	10.53	10.53	10.53
Working Capital	89,516	69,736	116,411	196,139	199,373	185,887
Book Value Per Share	12150.01	10671.36	15234.79	21829.12	22172.34	21548.32
Tangible Book Value	123,438	107,762	155,642	224,896	228,315	221,592
Tangible Book Value Per Share	11722.51	10233.84	14780.86	21358.48	21684.98	21044.32
Buildings	66,534	66,534	66,534	66,534	-	-
Machinery	82,688	84,912	85,222	80,012	-	-
Construction In Progress	4,403	4,874	4,874	5,358	891.57	2,332

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