HOSE:CII Balance Sheet

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

Millions VND. Fiscal year is Jan - Dec.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '26 Sep 30, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Jan '24 Jan 1, 2024	Jan '23 Jan 1, 2023	Jan '22 Jan 1, 2022
Cash & Equivalents	490,674	802,141	1,351,810	1,200,712	275,743	689,232
Short-Term Investments	5,307,163	2,307,833	828,420	859,847	447,387	230,044
Trading Asset Securities	1,301,503	323,603	188,427	986,589	615,576	615,576
Cash & Short-Term Investments	7,099,340	3,433,577	2,368,657	3,047,149	1,338,706	1,534,852
Cash Growth	85.89%	44.96%	-22.27%	127.62%	-12.78%	18.36%
Accounts Receivable	614,457	592,606	663,416	485,056	819,169	885,216
Other Receivables	655,246	230,500	535,533	666,550	1,155,767	691,853
Receivables	1,269,703	2,039,433	2,848,183	2,735,002	3,715,369	3,177,453
Inventory	5,676,261	4,879,883	2,375,791	581,772	1,616,876	4,549,361
Prepaid Expenses	-	11,936	6,855	13,771	13,581	24,576
Other Current Assets	670,946	1,036,583	1,030,997	533,065	542,210	1,211,247
Total Current Assets	14,716,249	11,401,412	8,630,482	6,910,759	7,226,742	10,497,489
Property, Plant & Equipment	2,366,557	939,492	3,096,143	572,255	2,252,714	4,226,567
Long-Term Investments	1,558,065	1,002,529	1,023,929	1,199,581	2,419,661	1,554,600
Goodwill	460,829	623,587	840,706	803,099	870,974	1,106,160
Other Intangible Assets	14,789,042	15,306,431	15,883,217	16,374,850	6,807,540	7,306,539
Long-Term Accounts Receivable	25,604	23,598	908.84	-	-	-
Long-Term Deferred Tax Assets	491,997	487,159	409,633	247,863	276,005	329,905
Other Long-Term Assets	5,786,605	7,527,354	6,823,603	6,108,388	5,371,431	4,113,534
Total Assets	44,945,888	37,524,892	36,722,431	33,184,095	28,559,496	30,870,173

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '26 Sep 30, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Jan '24 Jan 1, 2024	Jan '23 Jan 1, 2023	Jan '22 Jan 1, 2022
Accounts Payable	816,308	495,790	682,486	587,066	527,154	742,789
Accrued Expenses	267,088	490,767	633,431	491,809	522,503	875,800
Short-Term Debt	7,098,307	3,901,917	4,912,234	4,848,247	1,607,836	2,095,050
Current Portion of Long-Term Debt	-	-	-	-	3,558,576	1,766,198
Current Portion of Leases	-	-	-	-	-	130.17
Current Income Taxes Payable	-	44,939	50,919	48,925	94,293	224,397
Current Unearned Revenue	2,353	106,340	116,686	260,990	1,481,295	2,107,614
Other Current Liabilities	1,477,850	2,305,199	2,565,588	1,907,138	1,778,812	1,346,766
Total Current Liabilities	9,661,907	7,344,951	8,961,342	8,144,174	9,570,469	9,158,745
Long-Term Debt	21,671,403	17,828,047	18,261,404	14,037,634	9,415,873	13,178,186
Long-Term Unearned Revenue	7,131	7,255	7,421	18,183	3,229	1,449
Long-Term Deferred Tax Liabilities	301,609	292,267	286,688	199,746	108,580	107,499
Other Long-Term Liabilities	86,559	95,263	46,436	2,279,029	1,160,339	45,517
Total Liabilities	31,728,609	25,567,783	27,563,291	24,678,766	20,258,490	22,491,395

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '26 Sep 30, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Jan '24 Jan 1, 2024	Jan '23 Jan 1, 2023	Jan '22 Jan 1, 2022
Common Stock	6,719,853	6,254,504	3,197,524	3,183,648	2,840,195	2,833,048
Additional Paid-In Capital	33,056	33,056	387,337	387,337	560,591	426,450
Retained Earnings	1,702,170	1,689,242	2,438,390	2,738,475	2,714,695	2,585,249
Treasury Stock	-	-	-	-	-737,021	-1,027,508
Comprehensive Income & Other	1,228,088	949,622	6,660	6,660	6,660	6,660
Total Common Equity	9,683,168	8,926,425	6,029,911	6,316,120	5,385,119	4,823,899
Minority Interest	3,534,111	3,030,684	3,129,229	2,189,209	2,915,887	3,554,880
Shareholders' Equity	13,217,279	11,957,108	9,159,140	8,505,328	8,301,006	8,378,778
Total Liabilities & Equity	44,945,888	37,524,892	36,722,431	33,184,095	28,559,496	30,870,173

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep '26 Sep 30, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Jan '24 Jan 1, 2024	Jan '23 Jan 1, 2023	Jan '22 Jan 1, 2022
Total Debt	28,769,711	21,729,963	23,173,638	18,885,881	14,582,285	17,039,564
Net Cash (Debt)	-21,670,371	-18,296,386	-20,804,981	-15,838,732	-13,243,579	-15,504,712
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-31080.64	-29443.20	-57249.71	-51085.60	-46579.27	-56934.90
Filing Date Shares Outstanding	1,323	625.45	364.52	362.94	287.53	272.43
Total Common Shares Outstanding	1,323	625.45	364.52	362.94	287.53	272.43
Working Capital	5,054,342	4,056,461	-330,860	-1,233,415	-2,343,727	1,338,744
Book Value Per Share	7319.98	14271.99	16542.16	17402.85	18728.68	17706.84
Tangible Book Value	-5,566,703	-7,003,593	-10,694,012	-10,861,829	-2,293,394	-3,588,799
Tangible Book Value Per Share	-4208.14	-11197.68	-29337.42	-29927.68	-7976.10	-13173.22
Buildings	-	414,687	414,175	8,879	256,315	483,917
Machinery	-	111,231	133,579	105,356	2,341,476	2,495,278
Construction In Progress	1,995,382	573,306	2,716,022	546,874	535,774	2,118,439