Hai Phat Investment JSC Balance Sheet

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

Millions VND. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Jan '24 Jan 1, 2024	Jan '23 Jan 1, 2023	Jan '22 Jan 1, 2022
Cash & Equivalents	312,707	1,971	24,772	146,035	634,722
Short-Term Investments	462,288	6,704	6,393	20,613	330,149
Cash & Short-Term Investments	774,995	8,675	31,165	166,648	964,871
Cash Growth	8833.45%	-72.16%	-81.30%	-82.73%	11.40%
Accounts Receivable	-32,857	-65.52	96,222	155,473	229,484
Other Receivables	915,308	1,017,454	1,230,081	714,291	238,807
Receivables	925,450	1,537,220	1,339,737	879,764	478,291
Inventory	2,404,482	2,697,132	2,980,337	3,777,948	3,798,280
Prepaid Expenses	6,598	1,900	48,032	36,570	1,648
Other Current Assets	1,801,242	2,035,222	2,051,935	1,450,440	1,488,530
Total Current Assets	5,912,767	6,280,148	6,451,206	6,311,369	6,731,620
Property, Plant & Equipment	1,296	60,586	80,335	97,907	166,531
Long-Term Investments	1,029,489	86,264	517,689	487,372	777,722
Other Intangible Assets	-	-	443.36	556.55	188.97
Long-Term Deferred Tax Assets	693.95	1,044	4,276	12,019	13,886
Other Long-Term Assets	1,404,889	1,127,091	1,083,094	2,557,807	1,888,644
Total Assets	8,475,818	7,701,602	8,296,949	9,467,030	9,578,592
Accounts Payable	232,265	261,954	384,999	366,426	215,145
Accrued Expenses	268,054	429,661	367,504	247,411	684,548
Short-Term Debt	-	1,056,372	835,666	282,964	547,765
Current Portion of Long-Term Debt	1,052,277	879,268	992,688	1,046,547	1,797,657
Current Income Taxes Payable	60,839	47,225	53,475	46,128	52,979
Current Unearned Revenue	-	2,184	8,519	15,897	14,959
Other Current Liabilities	1,743,824	1,143,930	1,246,481	1,826,206	203,452
Total Current Liabilities	3,357,260	3,820,593	3,889,332	3,831,579	3,516,506
Long-Term Debt	684,867	104,985	636,999	1,988,378	2,346,976
Long-Term Unearned Revenue	-	2,606	3,474	3,474	3,908
Long-Term Deferred Tax Liabilities	-	-	-	5,050	4,157
Other Long-Term Liabilities	880,250	139,444	179,376	180,953	180,296
Total Liabilities	4,922,376	4,067,628	4,709,182	6,009,434	6,051,843
Common Stock	3,041,686	3,041,686	3,041,686	3,041,686	3,041,686
Additional Paid-In Capital	60,987	60,987	60,987	60,987	60,987
Retained Earnings	450,769	332,721	277,851	154,289	225,101
Comprehensive Income & Other	-	-	1,499	1,086	1,086
Total Common Equity	3,553,441	3,435,394	3,382,023	3,258,048	3,328,860
Minority Interest	-	198,580	205,745	199,548	197,888
Shareholders' Equity	3,553,441	3,633,974	3,587,767	3,457,596	3,526,748
Total Liabilities & Equity	8,475,818	7,701,602	8,296,949	9,467,030	9,578,592
Total Debt	1,737,144	2,040,625	2,465,353	3,317,889	4,692,399
Net Cash (Debt)	-962,149	-2,031,950	-2,434,189	-3,151,241	-3,727,528
Net Cash Per Share	-3163.21	-6680.34	-8002.76	-10360.18	-12254.81
Filing Date Shares Outstanding	304.17	304.17	304.17	304.17	304.17
Total Common Shares Outstanding	304.17	304.17	304.17	304.17	304.17
Working Capital	2,555,507	2,459,555	2,561,873	2,479,791	3,215,114
Book Value Per Share	11682.47	11294.37	11118.91	10711.32	10944.13
Tangible Book Value	3,553,441	3,435,394	3,381,579	3,257,491	3,328,671
Tangible Book Value Per Share	11682.47	11294.37	11117.45	10709.49	10943.51
Buildings	-	59,031	59,031	56,510	63,637
Machinery	15,913	24,291	24,222	32,303	31,125
Construction In Progress	-	5,947	23,426	35,916	95,409

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.