HOSE:ELC 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	Jun '26 Jun 30, 2026	Dec '25 Dec 31, 2025	Jan '25 Jan 1, 2025	Jan '24 Jan 1, 2024	Jan '23 Jan 1, 2023	Dec '21 Dec 31, 2021
Cash & Equivalents	119,839	416,469	326,630	186,197	72,858	154,655
Short-Term Investments	188,966	63,894	114,890	132,840	83,000	27,245
Trading Asset Securities	298.24	368.81	528.78	580.15	288	-
Cash & Short-Term Investments	309,103	480,732	442,048	319,617	156,146	181,900
Cash Growth	-16.81%	8.75%	38.31%	104.69%	-14.16%	-44.73%
Accounts Receivable	554,231	685,037	547,210	708,798	394,649	401,256
Other Receivables	57,699	66,740	14,533	30,236	8,329	15,988
Receivables	611,930	876,836	590,606	745,034	408,711	423,536
Inventory	365,331	219,005	77,541	108,832	123,930	138,755
Prepaid Expenses	-	501.57	308.59	328.86	566.66	466.15
Other Current Assets	163,225	124,304	74,020	40,306	131,650	133,688
Total Current Assets	1,449,588	1,701,380	1,184,525	1,214,118	821,004	878,345
Property, Plant & Equipment	236,769	232,735	300,017	81,050	66,812	8,975
Long-Term Investments	242,832	103,345	108,744	120,839	234,876	244,356
Goodwill	175.86	-	-	-	-	-
Other Intangible Assets	11,174	12,856	16,218	10,480	3,881	2,080
Long-Term Deferred Tax Assets	138.29	165.95	746.35	173.37	228.69	284
Other Long-Term Assets	145,499	444,582	379,782	391,554	12,074	11,286
Total Assets	2,382,795	2,495,064	1,990,032	1,821,114	1,144,876	1,145,326

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	Dec '25 Dec 31, 2025	Jan '25 Jan 1, 2025	Jan '24 Jan 1, 2024	Jan '23 Jan 1, 2023	Dec '21 Dec 31, 2021
Accounts Payable	232,596	300,232	443,448	474,895	152,545	130,081
Accrued Expenses	22,804	19,171	22,595	27,881	16,881	18,223
Short-Term Debt	181,187	226,093	36,073	42,456	20,251	486
Current Portion of Long-Term Debt	-	-	-	-	-	30,900
Current Income Taxes Payable	362.26	21,824	17,590	7,192	1,915	1,113
Current Unearned Revenue	2,779	3,875	1,670	6,033	1,314	1,391
Other Current Liabilities	135,298	122,285	129,530	26,120	31,487	85,774
Total Current Liabilities	575,026	693,481	650,905	584,577	224,394	267,967
Long-Term Debt	170,119	170,119	-	-	-	-
Long-Term Deferred Tax Liabilities	61,170	62,241	64,483	66,566	-	-
Other Long-Term Liabilities	17,640	23,143	25,961	17,814	9,043	8,974
Total Liabilities	823,954	948,984	741,349	668,957	233,437	276,941

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	Dec '25 Dec 31, 2025	Jan '25 Jan 1, 2025	Jan '24 Jan 1, 2024	Jan '23 Jan 1, 2023	Dec '21 Dec 31, 2021
Common Stock	1,100,889	1,100,889	832,901	822,901	587,788	509,282
Additional Paid-In Capital	-	-	-	-	85,410	86,677
Retained Earnings	240,660	245,558	219,041	133,804	207,787	255,269
Treasury Stock	-397	-144	-	-	-	-1,349
Comprehensive Income & Other	4,887	4,919	5,200	5,200	5,200	5,200
Total Common Equity	1,346,038	1,351,222	1,057,142	961,904	886,185	855,079
Minority Interest	212,803	194,858	191,542	190,252	25,254	13,307
Shareholders' Equity	1,558,841	1,546,080	1,248,683	1,152,157	911,439	868,386
Total Liabilities & Equity	2,382,795	2,495,064	1,990,032	1,821,114	1,144,876	1,145,326

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	Dec '25 Dec 31, 2025	Jan '25 Jan 1, 2025	Jan '24 Jan 1, 2024	Jan '23 Jan 1, 2023	Dec '21 Dec 31, 2021
Total Debt	351,306	396,212	36,073	42,456	20,251	31,386
Net Cash (Debt)	-42,203	84,521	405,976	277,161	135,895	150,514
Net Cash Growth	-	-79.18%	46.48%	103.95%	-9.71%	-42.13%
Net Cash Per Share	-389.60	858.29	4436.84	3012.04	1497.87	1668.59
Filing Date Shares Outstanding	110.05	110.09	91.83	90.72	90.73	90.2
Total Common Shares Outstanding	110.05	110.09	91.83	90.72	90.73	90.2
Working Capital	874,562	1,007,900	533,620	629,541	596,610	610,378
Book Value Per Share	12231.46	12273.92	11512.28	10602.44	9767.80	9479.35
Tangible Book Value	1,334,688	1,338,367	1,040,923	951,425	882,303	852,999
Tangible Book Value Per Share	12128.32	12157.14	11335.66	10486.93	9725.01	9456.30
Buildings	57,559	57,559	57,559	57,259	54,545	-
Machinery	79,931	75,416	65,618	108,787	91,515	85,555
Construction In Progress	148,377	141,111	216,212	1,569	1,083	246.6