Bentre Aquaproduct Import and Export JSC (HOSE:ABT)

HOSE:ABT 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	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	16,005	57,640	11,064	127,304	68,066	56,635
Short-Term Investments	340,727	213,597	145,405	15,000	-	7,000
Trading Asset Securities	29.45	29.45	29.45	29.45	29.45	217.15
Cash & Short-Term Investments	356,761	271,266	156,499	142,333	68,096	63,852
Cash Growth	70.23%	73.33%	9.95%	109.02%	6.64%	30.07%
Accounts Receivable	40,783	38,156	41,008	33,514	39,550	32,016
Other Receivables	4,427	3,212	3,247	832.02	301.49	955.47
Receivables	45,210	41,368	74,255	34,346	39,852	32,971
Inventory	99,527	122,170	91,616	108,132	176,659	154,960
Prepaid Expenses	936.56	285.03	300.22	3,389	441.66	530.03
Other Current Assets	11,555	8,196	12,240	11,725	10,288	6,006
Total Current Assets	513,991	443,286	334,910	299,926	295,336	258,320
Property, Plant & Equipment	110,372	107,422	87,704	87,338	74,254	60,758
Long-Term Investments	187,202	187,202	187,202	187,202	187,202	187,202
Other Intangible Assets	7,855	9,700	10,123	10,547	10,970	11,394
Long-Term Accounts Receivable	-	2,678	2,678	-	-	-
Long-Term Deferred Tax Assets	6,197	6,729	6,873	7,257	2,617	3,465
Other Long-Term Assets	31,666	16,831	21,895	30,270	23,894	22,536
Total Assets	857,283	773,848	651,384	622,540	594,274	543,675
Accounts Payable	26,516	13,096	15,994	34,504	20,475	15,891
Accrued Expenses	52,299	32,187	30,330	18,846	12,917	17,359
Short-Term Debt	116,719	131,135	99,881	88,431	124,489	94,272
Current Income Taxes Payable	-	11,591	6,189	3,240	724.56	469.68
Current Unearned Revenue	-	4,588	2,144	2,494	1,046	270.56
Other Current Liabilities	8,955	3,332	1,156	551.61	11,856	178.96
Total Current Liabilities	204,489	195,929	155,694	148,066	171,508	128,441
Other Long-Term Liabilities	15,338	15,324	4,871	3,582	4,170	4,551
Total Liabilities	219,827	211,253	160,565	151,648	175,678	132,992
Common Stock	143,872	143,872	143,872	143,872	141,072	141,072
Additional Paid-In Capital	290,402	290,402	290,402	290,402	287,770	287,770
Retained Earnings	302,079	227,218	155,442	135,514	88,650	80,738
Treasury Stock	-98,897	-98,897	-98,897	-98,897	-98,897	-98,897
Shareholders' Equity	637,456	562,595	490,819	470,891	418,596	410,683
Total Liabilities & Equity	857,283	773,848	651,384	622,540	594,274	543,675
Total Debt	116,719	131,135	99,881	88,431	124,489	94,272
Net Cash (Debt)	240,042	140,131	56,618	53,902	-56,394	-30,419
Net Cash Growth	181.79%	147.50%	5.04%	-	-	-
Net Cash Per Share	21180.46	11898.46	4807.36	4622.28	-4904.97	-2645.78
Filing Date Shares Outstanding	11.78	11.78	11.78	11.78	11.5	11.5
Total Common Shares Outstanding	11.78	11.78	11.78	11.78	11.5	11.5
Working Capital	309,502	247,357	179,215	151,860	123,828	129,879
Book Value Per Share	54131.54	47769.59	41675.19	39983.12	36408.31	35720.12
Tangible Book Value	629,601	552,895	480,696	460,345	407,625	399,289
Tangible Book Value Per Share	53464.52	46946.01	40815.64	39087.59	35454.13	34729.09
Buildings	-	70,353	59,400	58,797	38,177	40,104
Machinery	-	145,550	118,079	109,034	96,039	90,031
Construction In Progress	1,856	140.39	7,551	5,880	22,585	8,151

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