DICERA HOLDINGS JSC Balance Sheet

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

Millions VND. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2019	FY 2018
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Jan '24 Jan 1, 2024	Dec '19 Dec 31, 2019	Dec '18 Dec 31, 2018
Cash & Equivalents	162,082	127,476	22,466	31,035	15,079
Short-Term Investments	14,410	4,410	4,410	11,000	10,000
Cash & Short-Term Investments	176,492	131,886	26,876	42,036	25,080
Cash Growth	33.82%	390.72%	-36.06%	67.61%	92.68%
Accounts Receivable	361,934	346,983	194,065	163,037	61,823
Other Receivables	340,315	223,515	70,058	17,330	12,754
Receivables	702,249	570,498	264,123	180,367	74,577
Inventory	661,377	349,647	930,533	309,261	205,322
Prepaid Expenses	404.27	63.84	72.4	1,555	344.72
Other Current Assets	530,289	976,318	87,093	3,942	8,533
Total Current Assets	2,070,811	2,028,413	1,308,697	537,161	313,856
Property, Plant & Equipment	274,817	192,239	259,384	41,323	20,955
Long-Term Investments	-	-	-	-	76.05
Goodwill	88,463	33,693	40,431	67,608	-
Other Intangible Assets	715.05	259.94	12.62	725.23	-
Long-Term Deferred Tax Assets	8,934	9,306	4,078	588.98	552.98
Other Long-Term Assets	93,337	156,138	65,272	13,210	13,333
Total Assets	2,537,077	2,420,048	1,677,874	660,616	348,774
Accounts Payable	115,144	114,097	184,737	87,167	68,194
Accrued Expenses	94,150	36,797	16,773	11,909	8,394
Short-Term Debt	53,187	104,259	311,245	70,970	22,465
Current Portion of Long-Term Debt	-	1,160	1,160	-	-
Current Income Taxes Payable	36,470	33,810	39,317	10,395	3,972
Current Unearned Revenue	11,901	-	369,870	80,352	58,382
Other Current Liabilities	924,684	929,711	40,088	46,013	27,026
Total Current Liabilities	1,235,536	1,219,833	963,190	306,806	188,433
Long-Term Debt	-	386,599	4,060	9,998	9,992
Long-Term Unearned Revenue	-	-	948.62	-	-
Long-Term Deferred Tax Liabilities	-	422.63	842.67	-	-
Other Long-Term Liabilities	45,629	6,893	6,802	6,038	5,960
Total Liabilities	1,281,165	1,613,748	975,843	322,842	204,385
Common Stock	982,357	577,493	524,997	290,000	110,000
Additional Paid-In Capital	30,710	31,101	31,101	6,904	6,957
Retained Earnings	240,421	196,420	144,349	39,956	27,432
Total Common Equity	1,253,488	805,013	700,447	336,860	144,389
Minority Interest	2,424	1,286	1,585	915.02	-
Shareholders' Equity	1,255,912	806,299	702,032	337,775	144,389
Total Liabilities & Equity	2,537,077	2,420,048	1,677,874	660,616	348,774
Total Debt	53,187	492,018	316,465	80,968	32,457
Net Cash (Debt)	123,305	-360,132	-289,589	-38,932	-7,377
Net Cash Per Share	1447.63	-5669.20	-4558.71	-1567.10	-516.47
Filing Date Shares Outstanding	98.24	63.52	63.52	22.1	16.94
Total Common Shares Outstanding	98.24	63.52	63.52	22.1	16.94
Working Capital	835,275	808,579	345,507	230,355	125,423
Book Value Per Share	12760.01	12672.54	11026.46	15244.62	8522.50
Tangible Book Value	1,164,310	771,060	660,003	268,527	144,389
Tangible Book Value Per Share	11852.21	12138.06	10389.79	12152.20	8522.50
Buildings	23,581	15,458	16,131	-	-
Machinery	51,237	60,190	58,766	-	-
Construction In Progress	245,490	167,920	228,130	2,031	183.76

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