Hoa Phat Agriculture Development JSC (HOSE:HPA)

HOSE:HPA Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Jan 1, 2024	Jan 1, 2023
Cash & Equivalents	866,233	713,100	524,445	706,016	301,849
Short-Term Investments	1,332,782	566,955	323,998	474,600	517,357
Cash & Short-Term Investments	2,199,015	1,280,055	848,443	1,180,616	819,206
Cash Growth	187.25%	50.87%	-28.14%	44.12%	-
Accounts Receivable	95,988	126,947	83,153	84,440	93,882
Other Receivables	6,511	10,700	5,153	24,746	25,633
Receivables	102,498	137,647	118,306	117,586	146,190
Inventory	561,475	1,140,192	1,178,177	1,001,411	1,529,198
Prepaid Expenses	12,016	86,170	79,735	76,575	90,265
Other Current Assets	1,168,718	21,305	74,170	25,106	28,309
Total Current Assets	4,043,723	2,665,369	2,298,832	2,401,293	2,613,168
Property, Plant & Equipment	1,226,755	1,499,894	1,814,335	2,148,587	2,276,019
Other Intangible Assets	13,400	13,838	14,598	13,574	13,480
Long-Term Deferred Tax Assets	12,849	12,037	18,429	9,318	9,740
Other Long-Term Assets	679,228	509,178	530,037	435,120	480,689
Total Assets	5,975,955	4,700,316	4,676,231	5,103,243	5,494,788

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Jan 1, 2024	Jan 1, 2023
Accounts Payable	365,904	176,676	219,919	249,781	257,078
Accrued Expenses	115,091	148,051	159,410	95,923	108,163
Short-Term Debt	647,310	592,676	930,636	1,121,377	923,785
Current Income Taxes Payable	98,558	130,251	94,130	32,460	9,683
Current Unearned Revenue	-	-	-	-	535.6
Other Current Liabilities	10,588	453,483	12,970	10,235	314,656
Total Current Liabilities	1,237,451	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	1,237,520	1,520,245	1,436,230	1,509,904	2,056,901

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Jan 1, 2024	Jan 1, 2023
Common Stock	2,850,000	2,550,000	2,800,000	3,100,000	3,100,000
Retained Earnings	950,076	608,220	421,056	469,236	270,842
Comprehensive Income & Other	-	-	-	-	3,657
Total Common Equity	4,711,942	3,158,220	3,221,056	3,569,236	3,374,499
Minority Interest	26,493	21,852	18,944	24,102	63,389
Shareholders' Equity	4,738,435	3,180,072	3,240,000	3,593,338	3,437,888
Total Liabilities & Equity	5,975,955	4,700,316	4,676,231	5,103,243	5,494,788

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Jan 1, 2024	Jan 1, 2023
Total Debt	647,310	611,676	949,636	1,121,377	1,366,785
Net Cash (Debt)	1,551,706	668,379	-101,193	59,239	-547,580
Net Cash Growth	-	-	-	-	-
Net Cash Per Share	5444.58	2513.74	-347.86	191.09	-
Filing Date Shares Outstanding	285	255	280	310	-
Total Common Shares Outstanding	285	255	280	310	-
Working Capital	2,806,272	1,164,231	881,767	891,517	999,267
Book Value Per Share	16533.13	12385.18	11503.77	11513.66	-
Tangible Book Value	4,698,542	3,144,381	3,206,458	3,555,662	3,361,019
Tangible Book Value Per Share	16486.11	12330.91	11451.64	11469.88	-
Buildings	2,650,154	2,624,533	2,570,031	2,498,700	2,313,810
Machinery	1,690,305	1,674,782	1,661,613	1,645,887	1,560,178
Construction In Progress	309,121	317,983	326,244	383,190	328,103

Data Source: S&P Global Market Intelligence Last updated: Oct 27, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Nov 4, 2026

Data Sources Report a data error