Ocean Group 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	Jan '25 Jan 1, 2025	Jan '24 Jan 1, 2024	Dec '22 Dec 31, 2022	Jan '22 Jan 1, 2022
Cash & Equivalents	102,713	190,735	197,951	734,576	169,613
Short-Term Investments	48,100	33,877	51,990	14,938	248,684
Trading Asset Securities	7,393	6,703	6,279	7,712	87,211
Cash & Short-Term Investments	158,206	231,316	256,220	757,226	505,507
Cash Growth	-31.61%	-9.72%	-66.16%	49.80%	-18.39%
Accounts Receivable	22,393	20,493	13,412	47,160	45,503
Other Receivables	187,503	125,119	45,214	8,758	52,575
Receivables	209,896	145,612	58,625	55,919	106,188
Inventory	156,055	233,302	238,774	177,565	195,250
Prepaid Expenses	3,813	3,122	3,215	3,973	3,019
Other Current Assets	51,043	62,886	57,655	314,423	398,639
Total Current Assets	579,013	676,237	614,490	1,309,105	1,208,603
Property, Plant & Equipment	610,018	641,522	665,540	892,949	917,016
Long-Term Investments	2,310,329	2,293,114	2,257,159	156,980	149,028
Goodwill	81,676	32,134	38,374	51,830	77,787
Other Intangible Assets	103,871	55,663	58,080	59,515	60,568
Long-Term Deferred Tax Assets	184.37	241.94	407.55	183	61.23
Other Long-Term Assets	763,918	809,699	1,133,784	516,351	519,780
Total Assets	4,449,009	4,508,611	4,767,834	2,986,914	2,932,844
Accounts Payable	31,111	28,583	23,356	38,141	34,103
Accrued Expenses	166,556	144,200	239,618	370,377	314,645
Short-Term Debt	-	25,297	21,388	-	38,631
Current Portion of Long-Term Debt	160,000	130,000	118,900	18,900	2,070
Current Income Taxes Payable	27,902	26,656	38,225	15,939	3,926
Current Unearned Revenue	15,181	15,164	20,135	43,850	43,997
Other Current Liabilities	286,999	353,833	250,963	294,840	327,020
Total Current Liabilities	687,749	723,733	712,586	782,046	764,392
Long-Term Debt	1,110,000	1,270,000	1,532,331	132,331	151,231
Long-Term Unearned Revenue	191,074	196,864	202,858	208,603	209,493
Long-Term Deferred Tax Liabilities	39,772	39,506	39,851	63,214	63,190
Other Long-Term Liabilities	521,492	543,509	723,110	701,099	730,588
Total Liabilities	2,550,087	2,773,612	3,210,736	1,887,293	1,918,894
Common Stock	3,000,000	3,000,000	3,000,000	3,000,000	3,000,000
Retained Earnings	-2,273,393	-2,343,133	-2,471,342	-2,545,907	-2,615,586
Treasury Stock	-0.01	-0.01	-0.01	-0.01	-0.01
Comprehensive Income & Other	20,616	20,616	20,615	20,615	20,615
Total Common Equity	747,223	677,483	549,273	474,708	405,029
Minority Interest	1,151,699	1,057,516	1,007,826	624,912	608,921
Shareholders' Equity	1,898,922	1,734,999	1,557,099	1,099,620	1,013,950
Total Liabilities & Equity	4,449,009	4,508,611	4,767,834	2,986,914	2,932,844
Total Debt	1,270,000	1,425,297	1,672,619	151,231	191,933
Net Cash (Debt)	-1,111,794	-1,193,981	-1,416,399	605,995	313,574
Net Cash Growth	-	-	-	93.25%	-22.11%
Net Cash Per Share	-3705.98	-3979.94	-4721.33	2019.98	1045.25
Filing Date Shares Outstanding	300	300	300	300	300
Total Common Shares Outstanding	300	300	300	300	300
Working Capital	-108,736	-47,496	-98,097	527,060	444,211
Book Value Per Share	2490.74	2258.28	1830.91	1582.36	1350.10
Tangible Book Value	561,676	589,687	452,819	363,363	266,674
Tangible Book Value Per Share	1872.25	1965.62	1509.40	1211.21	888.91
Buildings	537,840	528,854	530,861	717,798	717,892
Machinery	299,636	291,324	286,362	273,957	263,988
Construction In Progress	197,597	214,343	210,948	281,082	276,787

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