Hanoi Beer Alcohol and Beverage Joint Stock Corporation (HOSE:BHN)

HOSE:BHN Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Cash & Equivalents	584,218	801,818	1,036,110	1,164,574	511,914	723,095
Short-Term Investments	4,741,618	4,056,040	3,298,000	2,724,090	2,972,443	2,443,209
Cash & Short-Term Investments	5,325,835	4,857,858	4,334,110	3,888,664	3,484,357	3,166,304
Cash Growth	10.27%	12.08%	11.46%	11.60%	10.04%	-1.21%
Accounts Receivable	245,927	185,592	131,739	315,274	276,623	271,348
Other Receivables	44,236	130,266	82,417	145,742	243,495	271,871
Receivables	290,163	315,857	214,157	461,017	520,118	543,220
Inventory	685,057	665,428	713,918	719,429	724,445	552,768
Prepaid Expenses	23,800	25,084	31,264	22,338	26,847	20,178
Other Current Assets	46,201	79,100	59,071	44,424	109,786	59,406
Total Current Assets	6,371,055	5,943,329	5,352,519	5,135,871	4,865,553	4,341,876
Property, Plant & Equipment	925,316	961,721	1,135,900	1,452,615	1,772,075	2,123,783
Long-Term Investments	280,493	281,071	476,670	271,003	315,992	266,972
Other Intangible Assets	65,495	69,792	75,217	85,258	83,400	96,781
Long-Term Accounts Receivable	10	-	-	-	-	-
Long-Term Deferred Tax Assets	1,156	2,665	7,085	4,823	6,964	4,760
Other Long-Term Assets	383,115	292,178	211,808	200,411	211,437	253,557
Total Assets	8,026,641	7,550,755	7,259,200	7,149,981	7,255,423	7,087,730

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Accounts Payable	550,881	665,879	610,052	456,646	565,377	400,557
Accrued Expenses	1,220,829	842,519	738,960	851,582	853,167	717,100
Short-Term Debt	-	27,592	70,069	108,485	47,975	158,671
Current Portion of Long-Term Debt	-	612	612	2,304	48,500	39,000
Current Income Taxes Payable	34,593	4,300	45,234	-	4,144	5,041
Current Unearned Revenue	1,030	321.96	4.8	-	-	18.32
Other Current Liabilities	647,123	412,057	404,768	307,326	296,345	784,600
Total Current Liabilities	2,454,456	1,953,280	1,869,699	1,726,342	1,815,508	2,104,987
Long-Term Debt	-	303.96	915.96	6,518	-	48,500
Other Long-Term Liabilities	34,674	199,053	122,205	109,612	112,817	99,364
Total Liabilities	2,489,130	2,152,637	1,992,820	1,842,472	1,928,325	2,252,851

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Common Stock	2,318,000	2,318,000	2,318,000	2,318,000	2,318,000	2,318,000
Retained Earnings	2,536,358	2,392,028	2,262,958	2,304,274	2,314,889	1,860,843
Comprehensive Income & Other	10,860	11,127	12,183	12,675	13,242	14,825
Total Common Equity	4,865,217	4,721,155	4,593,141	4,634,949	4,646,131	4,193,668
Minority Interest	672,294	676,964	673,239	672,561	680,967	641,210
Shareholders' Equity	5,537,511	5,398,119	5,266,380	5,307,509	5,327,098	4,834,878
Total Liabilities & Equity	8,026,641	7,550,755	7,259,200	7,149,981	7,255,423	7,087,730

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Total Debt	-	28,508	71,597	117,307	96,475	246,171
Net Cash (Debt)	5,325,835	4,829,350	4,262,512	3,771,356	3,387,882	2,920,133
Net Cash Growth	10.45%	13.30%	13.02%	11.32%	16.02%	1.26%
Net Cash Per Share	22975.99	20834.13	18388.75	16269.87	14615.54	12597.64
Filing Date Shares Outstanding	231.8	231.8	231.8	231.8	231.8	231.8
Total Common Shares Outstanding	231.8	231.8	231.8	231.8	231.8	231.8
Working Capital	3,916,600	3,990,049	3,482,819	3,409,529	3,050,045	2,236,888
Book Value Per Share	20988.86	20367.36	19815.10	19995.46	20043.71	18091.75
Tangible Book Value	4,799,722	4,651,363	4,517,924	4,549,690	4,562,731	4,096,887
Tangible Book Value Per Share	20706.31	20066.28	19490.61	19627.65	19683.91	17674.23
Buildings	1,959,825	1,957,813	1,952,933	1,940,009	1,928,103	1,893,350
Machinery	7,596,681	7,539,660	7,542,027	7,512,224	7,443,103	7,426,630
Construction In Progress	17,843	8,978	16,835	10,703	15,161	35,635

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 10, 2026

Data Sources Report a data error