OPC Pharmaceutical JSC (HOSE:OPC)

OPC Pharmaceutical JSC Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	142,415	175,594	294,274	86,591	199,564	59,437
Short-Term Investments	176,535	71,624	27,018	69,345	18,516	30,335
Trading Asset Securities	68.95	68.95	68.95	159,269	68.95	68.95
Cash & Short-Term Investments	319,019	247,287	321,361	315,205	218,148	89,841
Cash Growth	34.17%	-23.05%	1.95%	44.49%	142.82%	-7.56%
Accounts Receivable	226,617	250,721	219,136	162,534	126,704	138,585
Other Receivables	2,991	3,040	1,163	2,757	782.12	674.36
Receivables	229,608	253,762	220,299	165,291	127,486	139,260
Inventory	403,941	383,110	358,590	410,551	522,621	538,564
Prepaid Expenses	5,666	1,126	1,029	555.45	380.34	341.98
Other Current Assets	28,118	18,550	26,391	19,655	17,690	22,201
Total Current Assets	986,353	903,835	927,671	911,258	886,325	790,208
Property, Plant & Equipment	163,362	160,436	171,073	176,583	190,985	198,624
Long-Term Investments	24,505	24,996	24,385	24,203	23,688	25,208
Other Intangible Assets	73,010	73,945	73,928	75,031	76,131	77,231
Long-Term Deferred Tax Assets	6,101	4,559	9,523	3,155	3,305	1,770
Other Long-Term Assets	56,208	53,801	54,241	55,994	57,766	59,584
Total Assets	1,309,538	1,221,572	1,260,821	1,246,225	1,238,201	1,152,625
Accounts Payable	56,070	64,034	43,670	51,685	71,055	44,047
Accrued Expenses	70,238	50,417	82,895	92,016	93,386	86,311
Short-Term Debt	-	-	-	-	71,337	76,589
Current Income Taxes Payable	18,313	10,332	15,645	12,254	12,496	12,723
Current Unearned Revenue	1,586	-	3,262	28.45	186.75	2,364
Other Current Liabilities	214,105	215,185	226,274	212,853	241,172	215,123
Total Current Liabilities	360,311	339,969	371,747	368,836	489,633	437,157
Other Long-Term Liabilities	4,433	4,785	4,911	5,424	5,545	4,953
Total Liabilities	364,744	344,754	376,657	374,260	495,177	442,110
Common Stock	640,509	640,509	640,509	640,509	265,773	265,773
Additional Paid-In Capital	880.7	880.7	880.7	880.7	16,681	16,681
Retained Earnings	238,469	170,819	180,558	168,443	398,705	363,182
Total Common Equity	879,859	812,208	821,948	809,833	681,158	645,635
Minority Interest	64,936	64,610	62,216	62,131	61,865	64,879
Shareholders' Equity	944,794	876,818	884,164	871,964	743,023	710,515
Total Liabilities & Equity	1,309,538	1,221,572	1,260,821	1,246,225	1,238,201	1,152,625
Total Debt	-	-	-	-	71,337	76,589
Net Cash (Debt)	319,019	247,287	321,361	315,205	146,811	13,252
Net Cash Growth	34.17%	-23.05%	1.95%	114.70%	1007.84%	-
Net Cash Per Share	4980.71	3860.79	5017.28	4921.17	2292.11	206.90
Filing Date Shares Outstanding	64.05	64.05	64.05	64.05	64.05	64.05
Total Common Shares Outstanding	64.05	64.05	64.05	64.05	64.05	64.05
Working Capital	626,041	563,866	555,924	542,422	396,693	353,051
Book Value Per Share	13736.87	12680.67	12832.73	12643.58	10634.58	10079.98
Tangible Book Value	806,849	738,264	748,020	734,802	605,027	568,404
Tangible Book Value Per Share	12597.00	11526.20	11678.52	11472.15	9445.99	8874.21
Buildings	303,360	301,197	298,115	294,247	292,887	276,647
Machinery	262,805	259,564	259,681	251,688	249,240	237,597
Construction In Progress	37,103	24,288	21,639	17,079	14,351	28,318

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.