Binh Dien Fertilizer JSC Balance Sheet

Financials in millions VND. Fiscal year is January - December.

Millions VND. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Jan '22 Jan 1, 2022	Jan '21 Jan 1, 2021
Cash & Equivalents	161,731	626,550	607,044	541,052	243,942	419,559
Short-Term Investments	4,500	10,500	20,000	3,000	3,000	-
Cash & Short-Term Investments	166,231	637,050	627,044	544,052	246,942	419,559
Cash Growth	-54.69%	1.60%	15.25%	120.32%	-41.14%	-0.49%
Accounts Receivable	1,048,579	442,722	530,014	537,875	183,779	503,264
Other Receivables	15,640	13,977	15,685	27,300	9,799	25,778
Receivables	1,064,220	456,699	545,699	565,175	193,578	529,043
Inventory	2,548,406	1,466,097	1,519,917	2,333,763	2,534,995	1,184,666
Prepaid Expenses	10,320	5,977	6,033	7,983	6,355	1,569
Other Current Assets	160,779	43,072	44,636	35,941	63,003	74,814
Total Current Assets	3,949,956	2,608,896	2,743,330	3,486,914	3,044,872	2,209,650
Property, Plant & Equipment	396,833	437,166	478,738	555,933	551,916	587,120
Long-Term Investments	5,161	5,161	5,681	6,046	6,706	7,335
Other Intangible Assets	201,226	203,589	206,779	232,805	230,849	232,015
Long-Term Deferred Tax Assets	370	15,186	13,006	11,288	11,731	7,909
Other Long-Term Assets	9,189	7,322	7,114	6,670	8,006	12,665
Total Assets	4,562,735	3,277,320	3,454,648	4,299,656	3,854,080	3,056,695
Accounts Payable	666,794	468,009	231,766	508,513	629,758	341,845
Accrued Expenses	624,282	429,812	361,629	311,825	320,861	276,463
Short-Term Debt	1,591,483	770,798	1,482,748	2,052,529	1,368,400	1,058,695
Current Portion of Long-Term Debt	-	-	-	-	6,127	3,063
Current Portion of Leases	155.84	803.75	1,164	5,734	903.61	-
Current Income Taxes Payable	25,312	31,357	13,674	12,488	18,250	7,840
Current Unearned Revenue	6,418	21,600	22,960	13,641	85,251	38,857
Other Current Liabilities	14,458	20,713	45,348	13,037	11,591	7,905
Total Current Liabilities	2,928,903	1,743,091	2,159,290	2,917,765	2,441,143	1,734,668
Long-Term Debt	2,560	4,480	7,040	19,031	49,121	95,112
Long-Term Leases	4,497	4,806	2,560	2,670	1,845	-
Other Long-Term Liabilities	-	7,579	-	-	-	19,665
Total Liabilities	2,935,960	1,759,956	2,168,890	2,939,466	2,492,109	1,849,445
Common Stock	571,680	571,680	571,680	571,680	571,680	571,680
Retained Earnings	731,337	648,631	463,757	482,260	479,733	366,482
Comprehensive Income & Other	37,422	37,422	37,422	37,422	37,422	37,422
Total Common Equity	1,340,439	1,257,732	1,072,859	1,091,362	1,088,835	975,584
Minority Interest	286,337	259,631	212,899	268,829	273,136	231,666
Shareholders' Equity	1,626,775	1,517,364	1,285,758	1,360,191	1,361,971	1,207,250
Total Liabilities & Equity	4,562,735	3,277,320	3,454,648	4,299,656	3,854,080	3,056,695
Total Debt	1,598,697	780,887	1,493,512	2,079,963	1,426,398	1,156,870
Net Cash (Debt)	-1,432,466	-143,836	-866,468	-1,535,911	-1,179,456	-737,311
Net Cash Per Share	-25057.13	-2516.03	-15156.52	-26866.62	-20631.40	-12897.27
Filing Date Shares Outstanding	57.17	57.17	57.17	57.17	57.17	57.17
Total Common Shares Outstanding	57.17	57.17	57.17	57.17	57.17	57.17
Working Capital	1,021,054	865,804	584,040	569,149	603,730	474,982
Book Value Per Share	23447.37	22000.64	18766.78	19090.43	19046.23	17065.21
Tangible Book Value	1,139,213	1,054,143	866,080	858,557	857,986	743,569
Tangible Book Value Per Share	19927.46	18439.39	15149.74	15018.15	15008.15	13006.73
Buildings	659,505	656,993	657,654	655,432	626,040	609,340
Machinery	619,282	602,521	546,503	542,305	489,163	434,265
Construction In Progress	9,272	7,685	39,144	36,110	31,983	58,939

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