DICERA HOLDINGS 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 2019	FY 2018
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Jan '25 Jan 1, 2025	Jan '24 Jan 1, 2024	Dec '19 Dec 31, 2019	Dec '18 Dec 31, 2018
Cash & Equivalents	173,400	162,079	127,476	22,466	31,035	15,079
Short-Term Investments	14,410	14,410	4,410	4,410	11,000	10,000
Cash & Short-Term Investments	187,810	176,489	131,886	26,876	42,036	25,080
Cash Growth	-29.43%	33.82%	390.72%	-36.06%	67.61%	92.68%
Accounts Receivable	455,274	321,845	346,983	194,065	163,037	61,823
Other Receivables	339,788	339,468	317,213	70,058	17,330	12,754
Receivables	795,063	661,313	664,196	264,123	180,367	74,577
Inventory	253,937	323,186	349,647	930,533	309,261	205,322
Prepaid Expenses	153.41	167.13	63.84	72.4	1,555	344.72
Other Current Assets	534,606	544,165	882,619	87,093	3,942	8,533
Total Current Assets	1,771,569	1,705,320	2,028,413	1,308,697	537,161	313,856
Property, Plant & Equipment	638,533	624,704	192,239	259,384	41,323	20,955
Long-Term Investments	-	-	-	-	-	76.05
Goodwill	37,685	39,370	33,693	40,431	67,608	-
Other Intangible Assets	228.96	245.94	259.94	12.62	725.23	-
Long-Term Deferred Tax Assets	9,105	8,811	9,306	4,078	588.98	552.98
Other Long-Term Assets	98,440	94,792	156,138	65,272	13,210	13,333
Total Assets	2,555,561	2,473,242	2,420,048	1,677,874	660,616	348,774
Accounts Payable	98,221	93,675	114,097	184,737	87,167	68,194
Accrued Expenses	65,871	71,599	36,797	16,773	11,909	8,394
Short-Term Debt	90,322	53,187	104,259	311,245	70,970	22,465
Current Portion of Long-Term Debt	-	-	1,160	1,160	-	-
Current Income Taxes Payable	16,409	37,520	33,810	39,317	10,395	3,972
Current Unearned Revenue	11,771	11,897	-	369,870	80,352	58,382
Other Current Liabilities	943,968	925,022	929,711	40,088	46,013	27,026
Total Current Liabilities	1,226,561	1,192,901	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	12,520	12,545	422.63	842.67	-	-
Other Long-Term Liabilities	7,445	7,557	6,893	6,802	6,038	5,960
Total Liabilities	1,246,527	1,213,004	1,613,748	975,843	322,842	204,385
Common Stock	982,357	982,357	577,493	524,997	290,000	110,000
Additional Paid-In Capital	30,673	30,673	31,101	31,101	6,904	6,957
Retained Earnings	293,310	244,505	196,420	144,349	39,956	27,432
Total Common Equity	1,306,340	1,257,535	805,013	700,447	336,860	144,389
Minority Interest	2,695	2,703	1,286	1,585	915.02	-
Shareholders' Equity	1,309,034	1,260,238	806,299	702,032	337,775	144,389
Total Liabilities & Equity	2,555,561	2,473,242	2,420,048	1,677,874	660,616	348,774
Total Debt	90,322	53,187	492,018	316,465	80,968	32,457
Net Cash (Debt)	97,488	123,302	-360,132	-289,589	-38,932	-7,377
Net Cash Per Share	995.32	1378.59	-5422.77	-4558.71	-1567.10	-516.47
Filing Date Shares Outstanding	98.24	98.24	63.52	63.52	22.1	16.94
Total Common Shares Outstanding	98.24	98.24	63.52	63.52	22.1	16.94
Working Capital	545,007	512,419	808,579	345,507	230,355	125,423
Book Value Per Share	13298.01	12801.20	12672.54	11026.46	15244.62	8522.50
Tangible Book Value	1,268,425	1,217,919	771,060	660,003	268,527	144,389
Tangible Book Value Per Share	12912.06	12397.92	12138.06	10389.79	12152.20	8522.50
Buildings	23,581	23,581	15,458	16,131	-	-
Machinery	51,348	51,245	60,190	58,766	-	-
Construction In Progress	610,270	595,377	167,920	228,130	2,031	183.76

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