Vietnam National Seed Group JSC (HOSE: NSC)

HOSE: NSC Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Jan 1, 2023	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	201,572	478,493	407,898	311,757	262,079	307,787
Short-Term Investments	5,000	60,000	6,800	4,900	5,800	4,000
Trading Asset Securities	-	-	-	-	-	470.21
Cash & Short-Term Investments	206,572	538,493	414,698	316,657	267,879	312,257
Cash Growth	-19.32%	29.85%	30.96%	18.21%	-14.21%	8.53%
Accounts Receivable	182,617	219,959	223,161	255,670	237,598	215,203
Other Receivables	23,592	15,335	15,087	11,209	4,317	4,417
Receivables	306,209	335,294	238,249	266,879	241,915	219,620
Inventory	828,397	438,154	466,321	422,417	317,306	288,406
Prepaid Expenses	4,890	5,825	1,876	4,662	4,811	3,820
Other Current Assets	78,652	48,251	54,344	33,314	34,750	34,343
Total Current Assets	1,424,720	1,366,016	1,175,488	1,043,930	866,660	858,445
Property, Plant & Equipment	537,557	530,910	521,039	534,745	558,512	528,521
Long-Term Investments	26,062	26,062	26,062	26,062	26,062	26,049
Goodwill	11,619	29,098	52,527	75,956	99,385	125,469
Other Intangible Assets	221,530	219,766	212,018	215,267	218,950	202,898
Long-Term Deferred Tax Assets	5,539	6,942	5,916	6,812	5,907	3,735
Other Long-Term Assets	43,420	42,371	32,680	29,188	26,077	22,574
Total Assets	2,270,447	2,221,165	2,025,729	1,931,959	1,801,552	1,767,692
Accounts Payable	99,077	135,564	130,973	101,046	93,884	95,159
Accrued Expenses	90,111	112,318	116,552	120,139	107,711	99,956
Short-Term Debt	421,365	315,822	220,999	200,667	125,529	171,578
Current Portion of Long-Term Debt	-	-	-	-	22,140	8,538
Current Income Taxes Payable	13,940	22,394	2,684	5,735	6,530	8,149
Current Unearned Revenue	76,849	60,000	60,000	-	40,016	40,186
Other Current Liabilities	89,147	96,817	111,626	167,791	138,723	121,055
Total Current Liabilities	790,489	742,914	642,834	595,378	534,534	544,621
Long-Term Debt	-	-	-	-	33,204	61,678
Long-Term Deferred Tax Liabilities	31,364	31,373	31,398	31,785	32,173	32,586
Other Long-Term Liabilities	1,266	742.96	239.47	162.71	198.38	228.29
Total Liabilities	823,119	775,030	674,471	627,326	600,109	639,113
Common Stock	175,870	175,870	175,870	175,870	175,870	175,870
Additional Paid-In Capital	331,246	331,246	331,246	331,246	331,246	331,246
Retained Earnings	841,462	849,307	757,679	714,624	616,306	545,825
Treasury Stock	-50	-50	-50	-50	-50	-50
Comprehensive Income & Other	7,958	-	-	-	-	-
Total Common Equity	1,356,486	1,356,372	1,264,745	1,221,690	1,123,372	1,052,890
Minority Interest	90,842	89,763	86,514	82,943	78,072	75,689
Shareholders' Equity	1,447,328	1,446,135	1,351,258	1,304,633	1,201,443	1,128,580
Total Liabilities & Equity	2,270,447	2,221,165	2,025,729	1,931,959	1,801,552	1,767,692
Total Debt	421,365	315,822	220,999	200,667	180,872	241,793
Net Cash (Debt)	-214,793	222,672	193,699	115,990	87,007	70,464
Net Cash Growth	-	14.96%	67.00%	33.31%	23.48%	-45.25%
Net Cash Per Share	-12221.85	12670.14	11021.58	6599.87	4950.73	4009.44
Filing Date Shares Outstanding	17.57	17.57	17.57	17.57	17.57	17.57
Total Common Shares Outstanding	17.57	17.57	17.57	17.57	17.57	17.57
Working Capital	634,230	623,102	532,654	448,552	332,127	313,825
Book Value Per Share	77184.80	77178.35	71964.69	69514.84	63920.49	59910.06
Tangible Book Value	1,123,336	1,107,508	1,000,200	930,467	805,037	724,523
Tangible Book Value Per Share	63918.48	63017.86	56911.93	52944.10	45807.07	41225.75
Buildings	536,504	538,353	518,151	499,255	494,055	292,456
Machinery	397,575	384,025	347,289	338,820	334,328	191,123
Construction In Progress	34,348	7,733	12,454	14,665	2,391	272,813

Source: S&P Capital IQ. Standard template. Financial Sources.