Everpia 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 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	55,750	66,281	19,500	40,859	54,780	52,162
Short-Term Investments	341,926	319,654	299,099	223,236	305,806	259,939
Trading Asset Securities	-	-	-	-	90,692	113,252
Cash & Short-Term Investments	397,676	385,935	318,600	264,095	451,279	425,353
Cash Growth	16.50%	21.14%	20.64%	-41.48%	6.09%	-27.63%
Accounts Receivable	89,287	144,209	136,779	149,828	167,223	150,778
Other Receivables	5,896	6,908	7,789	9,939	8,828	5,050
Receivables	95,184	151,117	144,567	159,767	176,051	155,827
Inventory	223,080	209,806	253,459	318,859	364,153	346,527
Prepaid Expenses	3,296	5,642	3,164	3,171	3,783	2,534
Other Current Assets	16,770	13,241	21,066	24,493	59,880	35,369
Total Current Assets	736,006	765,741	740,856	770,385	1,055,146	965,611
Property, Plant & Equipment	294,451	298,039	313,980	352,211	228,534	242,141
Long-Term Investments	72,984	72,759	64,626	60,556	9,804	9,939
Other Intangible Assets	1,130	1,201	1,356	974.39	1,256	2,830
Long-Term Deferred Tax Assets	20,982	20,928	22,309	22,628	22,578	20,331
Other Long-Term Assets	133,096	137,666	141,060	149,117	139,378	27,892
Total Assets	1,258,649	1,296,335	1,284,188	1,355,871	1,456,695	1,268,743
Accounts Payable	21,532	29,288	42,704	41,220	48,905	55,597
Accrued Expenses	25,705	34,872	25,725	29,359	37,549	27,053
Short-Term Debt	115,128	135,821	135,530	127,822	188,738	156,273
Current Portion of Long-Term Debt	5,370	9,485	9,035	9,780	3,678	604.34
Current Income Taxes Payable	-6.6	4,125	-	3,785	12,186	5,652
Current Unearned Revenue	-	-	-	-	182.9	-
Other Current Liabilities	23,606	15,133	19,642	21,717	20,775	26,744
Total Current Liabilities	191,334	228,723	232,636	233,683	312,013	271,923
Long-Term Debt	80,817	80,817	80,817	102,317	94,426	10,080
Other Long-Term Liabilities	23,857	23,896	22,236	19,900	22,415	22,704
Total Liabilities	296,009	333,436	335,690	355,900	428,854	304,707
Common Stock	419,798	419,798	419,798	419,798	419,798	419,798
Additional Paid-In Capital	184,196	184,196	184,196	184,196	184,196	203,073
Retained Earnings	350,479	349,708	331,477	383,539	416,424	417,160
Treasury Stock	-	-	-	-	-	-76,000
Comprehensive Income & Other	-5,232	-3,846	865	1,368	-2,831	6.04
Total Common Equity	949,240	949,856	936,335	988,900	1,017,587	964,036
Minority Interest	13,400	13,043	12,163	11,071	10,255	-
Shareholders' Equity	962,640	962,899	948,498	999,971	1,027,841	964,036
Total Liabilities & Equity	1,258,649	1,296,335	1,284,188	1,355,871	1,456,695	1,268,743
Total Debt	201,316	226,124	225,383	239,919	286,842	166,957
Net Cash (Debt)	196,360	159,811	93,217	24,175	164,437	258,396
Net Cash Growth	75.12%	71.44%	285.59%	-85.30%	-36.36%	-13.35%
Net Cash Per Share	4677.50	3806.87	2220.52	575.87	3977.46	6288.30
Filing Date Shares Outstanding	41.98	41.98	41.98	41.98	41.98	38.05
Total Common Shares Outstanding	41.98	41.98	41.98	41.98	41.98	38.05
Working Capital	544,672	537,019	508,221	536,702	743,133	693,688
Book Value Per Share	22611.84	22626.52	22304.44	23556.59	24239.93	25337.39
Tangible Book Value	948,110	948,655	934,979	987,926	1,016,331	961,207
Tangible Book Value Per Share	22584.93	22597.90	22272.13	23533.38	24210.01	25263.02
Buildings	369,008	369,797	369,122	370,180	213,528	213,886
Machinery	377,729	374,541	379,015	383,805	375,513	367,586
Construction In Progress	-	-	-	1,020	64,281	55,418

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