Vietnam Ocean Shipping Agency Corporation (HNX:VSA)

HNX:VSA 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	Dec 31, 2023	Jan 1, 2023	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	300,392	220,058	187,194	243,546	287,336	209,764
Short-Term Investments	39,234	27,820	24,220	23,220	30,000	23,220
Cash & Short-Term Investments	339,626	247,878	211,414	266,766	317,336	232,984
Cash Growth	-	17.25%	-20.75%	-15.94%	36.20%	28.88%
Accounts Receivable	143,994	147,710	223,553	171,749	222,013	162,939
Other Receivables	37,281	1,752	4,880	4,606	13,185	16,497
Receivables	181,275	149,462	228,434	176,354	235,198	179,436
Inventory	-	-	-	15,158	-	-
Prepaid Expenses	3,059	4,949	2,831	2,830	39,856	251.96
Other Current Assets	37,438	81,767	47,152	41,210	21,580	25,000
Total Current Assets	561,397	484,055	489,831	502,318	613,970	437,673
Property, Plant & Equipment	34,307	40,715	44,614	47,815	46,955	54,315
Long-Term Investments	3,649	3,649	4,522	12,275	12,694	13,542
Other Intangible Assets	13,148	17,221	18,125	17,168	16,996	17,219
Long-Term Deferred Tax Assets	4.99	17.53	-	-	-	-
Other Long-Term Assets	73,762	71,581	75,750	103,116	93,766	97,851
Total Assets	686,269	617,239	632,842	682,693	784,380	620,600
Accounts Payable	82,420	105,907	93,379	115,905	154,090	91,832
Accrued Expenses	62,255	41,113	38,325	46,033	53,920	30,700
Current Income Taxes Payable	2,501	1,952	4,661	2,593	16,157	5,656
Current Unearned Revenue	3,927	148.55	1,104	737.95	164.24	2,112
Other Current Liabilities	192,807	123,648	121,774	147,385	189,137	111,747
Total Current Liabilities	345,986	272,768	259,242	312,656	413,468	242,047
Long-Term Deferred Tax Liabilities	74.58	74.58	-	-	-	-
Other Long-Term Liabilities	1,860	1,816	1,518	887.33	1,387	1,349
Total Liabilities	347,921	274,659	260,760	313,543	414,856	243,396
Common Stock	140,965	140,965	140,965	140,965	140,965	140,965
Retained Earnings	197,383	201,616	231,117	228,185	213,744	221,422
Comprehensive Income & Other	-	-	-	-	14,816	14,817
Total Common Equity	338,348	342,581	372,081	369,150	369,524	377,204
Shareholders' Equity	338,348	342,581	372,081	369,150	369,524	377,204
Total Liabilities & Equity	686,269	617,239	632,842	682,693	784,380	620,600
Total Debt	2,077	-	-	-	-	-
Net Cash (Debt)	337,549	247,878	211,414	266,766	317,336	232,984
Net Cash Growth	-	17.25%	-20.75%	-15.94%	36.20%	29.01%
Net Cash Per Share	23943.34	17584.35	14997.63	18924.29	22512.98	14576.36
Filing Date Shares Outstanding	14.1	14.1	14.1	14.1	14.09	14.1
Total Common Shares Outstanding	14.1	14.1	14.1	14.1	14.09	14.1
Working Capital	215,411	211,288	230,589	189,663	200,502	195,626
Book Value Per Share	24002.30	24302.56	26395.33	26182.98	26230.61	26755.80
Tangible Book Value	325,200	325,360	353,957	351,982	352,528	359,985
Tangible Book Value Per Share	23069.57	23080.90	25109.58	24965.30	25024.12	25534.42
Buildings	82,138	97,185	97,692	97,692	-	-
Machinery	62,876	63,248	61,698	60,632	-	-
Construction In Progress	366.73	358.54	204.14	181.41	-	108.5

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