HOSE:HQC 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	Dec '23 Dec 31, 2023	Jan '23 Jan 1, 2023	Jan '22 Jan 1, 2022
Cash & Equivalents	35,673	42,062	28,130	32,448	29,854
Cash & Short-Term Investments	35,673	42,062	28,130	32,448	29,854
Cash Growth	-15.19%	49.53%	-13.31%	8.69%	2.44%
Accounts Receivable	1,230,505	1,462,990	1,412,897	1,349,783	1,384,817
Other Receivables	550,719	1,556,110	424,102	415,102	413,204
Receivables	2,057,520	3,208,654	2,229,167	2,075,416	2,028,498
Inventory	1,472,416	1,347,463	590,811	571,031	580,064
Prepaid Expenses	-	-	190.36	176.06	5.9
Other Current Assets	1,858,358	2,077,783	736,298	844,441	865,479
Total Current Assets	5,423,967	6,675,962	3,584,597	3,523,512	3,503,901
Property, Plant & Equipment	1,442	3,201	3,182	3,719	3,406
Long-Term Investments	2,350,201	2,346,364	2,369,080	2,369,080	4,481,945
Other Intangible Assets	159.39	289.18	418.98	548.78	678.57
Long-Term Deferred Tax Assets	226.3	226.3	1,607	1,607	1,607
Other Long-Term Assets	1,182,307	1,064,327	1,335,714	1,335,599	1,335,231
Total Assets	8,975,341	10,101,967	7,299,435	7,236,860	9,326,769
Accounts Payable	133,231	178,248	224,785	134,405	109,602
Accrued Expenses	552,453	708,956	778,235	712,950	707,544
Short-Term Debt	351,487	159,947	581,760	588,001	1,857,294
Current Portion of Long-Term Debt	653,000	547,719	-	-	-
Current Income Taxes Payable	21,569	7,985	71,337	71,443	64,327
Current Unearned Revenue	-	-	4,494	4,494	4,594
Other Current Liabilities	784,089	1,603,405	957,994	1,159,053	1,041,654
Total Current Liabilities	2,495,828	3,206,262	2,618,606	2,670,346	3,785,016
Long-Term Debt	762,595	1,394,230	316,340	207,126	1,201,161
Long-Term Unearned Revenue	249,942	107,779	-	-	-
Other Long-Term Liabilities	45	45	-	-	-
Total Liabilities	3,508,410	4,708,316	2,934,946	2,877,472	4,986,177
Common Stock	5,766,000	5,766,000	4,766,000	4,766,000	4,766,000
Retained Earnings	143,057	69,786	60,700	55,599	36,803
Treasury Stock	-7.26	-7.26	-7.26	-7.26	-7.26
Comprehensive Income & Other	-462,204	-462,204	-462,204	-462,204	-462,204
Total Common Equity	5,446,846	5,373,575	4,364,489	4,359,388	4,340,592
Minority Interest	20,085	20,075	-	-	-
Shareholders' Equity	5,466,931	5,393,650	4,364,489	4,359,388	4,340,592
Total Liabilities & Equity	8,975,341	10,101,967	7,299,435	7,236,860	9,326,769
Total Debt	1,767,082	2,101,897	898,101	795,127	3,058,455
Net Cash (Debt)	-1,731,409	-2,059,834	-869,970	-762,679	-3,028,601
Net Cash Per Share	-3003.85	-3572.38	-1825.37	-1600.25	-6354.61
Filing Date Shares Outstanding	576.6	576.6	476.6	476.6	476.6
Total Common Shares Outstanding	576.6	576.6	476.6	476.6	476.6
Working Capital	2,928,139	3,469,700	965,991	853,166	-281,115
Book Value Per Share	9446.50	9319.43	9157.57	9146.86	9107.42
Tangible Book Value	5,446,687	5,373,286	4,364,070	4,358,839	4,339,913
Tangible Book Value Per Share	9446.23	9318.93	9156.69	9145.71	9106.00
Buildings	-	3,371	3,371	3,371	3,371
Machinery	14,594	14,594	17,980	17,980	17,980
Construction In Progress	1,391	1,552	1,012	1,012	160.26

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