HOSE:HPA 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
Period Ending	Jun '26 Jun 30, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Jan '24 Jan 1, 2024	Jan '23 Jan 1, 2023
Cash & Equivalents	780,958	713,100	524,445	706,016	301,849
Short-Term Investments	1,248,084	566,955	323,998	474,600	517,357
Cash & Short-Term Investments	2,029,042	1,280,055	848,443	1,180,616	819,206
Cash Growth	89.05%	50.87%	-28.14%	44.12%	-
Accounts Receivable	72,607	126,947	83,153	84,440	93,882
Other Receivables	4,829	10,700	5,153	24,746	25,633
Receivables	77,436	137,647	118,306	117,586	146,190
Inventory	546,872	1,140,192	1,178,177	1,001,411	1,529,198
Prepaid Expenses	12,539	86,170	79,735	76,575	90,265
Other Current Assets	575,068	21,305	74,170	25,106	28,309
Total Current Assets	3,240,957	2,665,369	2,298,832	2,401,293	2,613,168
Property, Plant & Equipment	1,273,654	1,499,894	1,814,335	2,148,587	2,276,019
Other Intangible Assets	13,538	13,838	14,598	13,574	13,480
Long-Term Deferred Tax Assets	15,033	12,037	18,429	9,318	9,740
Other Long-Term Assets	696,132	509,178	530,037	435,120	480,689
Total Assets	5,239,314	4,700,316	4,676,231	5,103,243	5,494,788
Accounts Payable	220,062	176,676	219,919	249,781	257,078
Accrued Expenses	99,303	148,051	159,410	95,923	108,163
Short-Term Debt	404,385	592,676	930,636	1,121,377	923,785
Current Income Taxes Payable	62,917	130,251	94,130	32,460	9,683
Current Unearned Revenue	2,380	-	-	-	535.6
Other Current Liabilities	11,778	453,483	12,970	10,235	314,656
Total Current Liabilities	800,824	1,501,137	1,417,065	1,509,776	1,613,901
Long-Term Debt	-	19,000	19,000	-	443,000
Long-Term Deferred Tax Liabilities	-	38.1	164.98	128.14	-
Other Long-Term Liabilities	69	69	-	-	-
Total Liabilities	800,893	1,520,245	1,436,230	1,509,904	2,056,901
Common Stock	2,850,000	2,550,000	2,800,000	3,100,000	3,100,000
Retained Earnings	647,875	608,220	421,056	469,236	270,842
Comprehensive Income & Other	-	-	-	-	3,657
Total Common Equity	4,409,741	3,158,220	3,221,056	3,569,236	3,374,499
Minority Interest	28,680	21,852	18,944	24,102	63,389
Shareholders' Equity	4,438,421	3,180,072	3,240,000	3,593,338	3,437,888
Total Liabilities & Equity	5,239,314	4,700,316	4,676,231	5,103,243	5,494,788
Total Debt	404,385	611,676	949,636	1,121,377	1,366,785
Net Cash (Debt)	1,624,658	668,379	-101,193	59,239	-547,580
Net Cash Growth	-	-	-	-	-
Net Cash Per Share	5700.55	2513.74	-347.86	191.09	-
Filing Date Shares Outstanding	285	255	280	310	-
Total Common Shares Outstanding	285	255	280	310	-
Working Capital	2,440,133	1,164,231	881,767	891,517	999,267
Book Value Per Share	15472.77	12385.18	11503.77	11513.66	-
Tangible Book Value	4,396,203	3,144,381	3,206,458	3,555,662	3,361,019
Tangible Book Value Per Share	15425.27	12330.91	11451.64	11469.88	-
Buildings	2,642,690	2,624,533	2,570,031	2,498,700	2,313,810
Machinery	1,670,479	1,674,782	1,661,613	1,645,887	1,560,178
Construction In Progress	305,319	317,983	326,244	383,190	328,103