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 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Jan '22 Jan 1, 2022
Cash & Equivalents	335,389	250,246	626,550	607,044	541,052	243,942
Short-Term Investments	35,000	5,000	10,500	20,000	3,000	3,000
Cash & Short-Term Investments	370,389	255,246	637,050	627,044	544,052	246,942
Cash Growth	1.76%	-59.93%	1.60%	15.25%	120.32%	-41.14%
Accounts Receivable	931,127	617,123	442,722	530,014	537,875	183,779
Other Receivables	18,152	15,113	13,977	15,685	27,300	9,799
Receivables	949,278	632,236	456,699	545,699	565,175	193,578
Inventory	2,153,448	2,283,041	1,466,097	1,519,917	2,333,763	2,534,995
Prepaid Expenses	12,501	11,540	5,977	6,033	7,983	6,355
Other Current Assets	310,033	131,801	43,072	44,636	35,941	63,003
Total Current Assets	3,795,651	3,313,864	2,608,896	2,743,330	3,486,914	3,044,872
Property, Plant & Equipment	403,687	417,514	439,833	478,738	555,933	551,916
Long-Term Investments	4,731	4,731	5,161	5,681	6,046	6,706
Other Intangible Assets	199,466	200,346	203,589	206,779	232,805	230,849
Long-Term Deferred Tax Assets	1,560	21,375	15,186	13,006	11,288	11,731
Other Long-Term Assets	9,887	10,895	7,543	7,114	6,670	8,006
Total Assets	4,414,982	3,968,725	3,280,208	3,454,648	4,299,656	3,854,080
Accounts Payable	741,885	356,109	468,009	231,766	508,513	629,758
Accrued Expenses	464,226	464,141	428,825	361,629	311,825	320,861
Short-Term Debt	1,306,897	1,366,892	770,798	1,482,748	2,052,529	1,368,400
Current Portion of Long-Term Debt	-	-	-	-	-	6,127
Current Portion of Leases	467.53	623.37	803.75	1,164	5,734	903.61
Current Income Taxes Payable	13,338	36,724	34,619	13,674	12,488	18,250
Current Unearned Revenue	66,418	30,845	21,600	22,960	13,641	85,251
Other Current Liabilities	22,615	12,285	20,713	45,348	13,037	11,591
Total Current Liabilities	2,615,847	2,267,619	1,745,367	2,159,290	2,917,765	2,441,143
Long-Term Debt	1,012	1,920	4,480	7,040	19,031	49,121
Long-Term Leases	3,433	3,536	4,806	2,560	2,670	1,845
Other Long-Term Liabilities	10,032	-	7,579	-	-	-
Total Liabilities	2,630,323	2,273,076	1,762,232	2,168,890	2,939,466	2,492,109
Common Stock	571,680	571,680	571,680	571,680	571,680	571,680
Retained Earnings	878,807	772,191	649,097	463,757	482,260	479,733
Comprehensive Income & Other	37,422	37,422	37,422	37,422	37,422	37,422
Total Common Equity	1,487,909	1,381,293	1,258,199	1,072,859	1,091,362	1,088,835
Minority Interest	296,750	314,357	259,777	212,899	268,829	273,136
Shareholders' Equity	1,784,659	1,695,650	1,517,976	1,285,758	1,360,191	1,361,971
Total Liabilities & Equity	4,414,982	3,968,725	3,280,208	3,454,648	4,299,656	3,854,080
Total Debt	1,311,809	1,372,972	780,887	1,493,512	2,079,963	1,426,398
Net Cash (Debt)	-941,419	-1,117,726	-143,836	-866,468	-1,535,911	-1,179,456
Net Cash Per Share	-16467.59	-19551.60	-2516.03	-15156.52	-26866.62	-20631.40
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	1,179,804	1,046,244	863,528	584,040	569,149	603,730
Book Value Per Share	26026.95	24162.00	22008.80	18766.78	19090.43	19046.23
Tangible Book Value	1,288,443	1,180,947	1,054,609	866,080	858,557	857,986
Tangible Book Value Per Share	22537.84	20657.48	18447.55	15149.74	15018.15	15008.15
Buildings	676,246	675,982	656,993	657,654	655,432	626,040
Machinery	649,975	648,580	605,214	546,503	542,305	489,163
Construction In Progress	10,447	5,496	7,793	39,144	36,110	31,983

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