OPC Pharmaceutical JSC Balance Sheet

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

Millions VND. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	190,847	222,426	175,594	294,274	86,591	199,564
Short-Term Investments	54,750	96,674	71,624	27,018	69,345	18,516
Trading Asset Securities	68.95	68.95	68.95	68.95	159,269	68.95
Cash & Short-Term Investments	245,665	319,169	247,287	321,361	315,205	218,148
Cash Growth	-3.50%	29.07%	-23.05%	1.95%	44.49%	142.82%
Accounts Receivable	276,984	291,448	250,721	219,136	162,534	126,704
Other Receivables	4,892	6,066	3,164	1,163	2,757	782.12
Receivables	281,876	297,514	253,885	220,299	165,291	127,486
Inventory	427,739	410,293	383,110	358,590	410,551	522,621
Prepaid Expenses	-	1,997	1,126	1,029	555.45	380.34
Other Current Assets	26,872	22,441	18,427	26,391	19,655	17,690
Total Current Assets	982,152	1,051,414	903,835	927,671	911,258	886,325
Property, Plant & Equipment	166,291	162,516	160,436	171,073	176,583	190,985
Long-Term Investments	21,761	21,284	24,996	24,385	24,203	23,688
Other Intangible Assets	72,483	72,793	73,945	73,928	75,031	76,131
Long-Term Deferred Tax Assets	2,471	6,064	4,559	9,523	3,155	3,305
Other Long-Term Assets	3,804	57,624	53,801	54,241	55,994	57,766
Total Assets	1,301,742	1,371,695	1,221,572	1,260,821	1,246,225	1,238,201
Accounts Payable	50,656	61,256	64,034	43,670	51,685	71,055
Accrued Expenses	29,399	102,773	50,417	82,895	92,016	93,386
Short-Term Debt	-	-	-	-	-	71,337
Current Income Taxes Payable	1,870	13,636	10,332	15,645	12,254	12,496
Current Unearned Revenue	3,232	-	-	3,262	28.45	186.75
Other Current Liabilities	212,745	209,109	215,185	226,274	212,853	241,172
Total Current Liabilities	297,902	386,775	339,969	371,747	368,836	489,633
Long-Term Unearned Revenue	5,000	5,000	-	-	-	-
Other Long-Term Liabilities	4,453	4,412	4,785	4,911	5,424	5,545
Total Liabilities	307,355	396,187	344,754	376,657	374,260	495,177
Common Stock	640,509	640,509	640,509	640,509	640,509	265,773
Additional Paid-In Capital	880.7	880.7	880.7	880.7	880.7	16,681
Retained Earnings	287,135	268,404	170,819	180,558	168,443	398,705
Comprehensive Income & Other	564.81	564.81	-	-	-	-
Total Common Equity	929,090	910,358	812,208	821,948	809,833	681,158
Minority Interest	65,298	65,150	64,610	62,216	62,131	61,865
Shareholders' Equity	994,388	975,508	876,818	884,164	871,964	743,023
Total Liabilities & Equity	1,301,742	1,371,695	1,221,572	1,260,821	1,246,225	1,238,201
Total Debt	-	-	-	-	-	71,337
Net Cash (Debt)	245,665	319,169	247,287	321,361	315,205	146,811
Net Cash Growth	-3.50%	29.07%	-23.05%	1.95%	114.70%	1007.84%
Net Cash Per Share	3835.47	4983.06	3860.79	5017.28	4921.17	2292.11
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	684,250	664,638	563,866	555,924	542,422	396,693
Book Value Per Share	14505.49	14213.04	12680.67	12832.73	12643.58	10634.58
Tangible Book Value	856,607	837,565	738,264	748,020	734,802	605,027
Tangible Book Value Per Share	13373.85	13076.55	11526.20	11678.52	11472.15	9445.99
Buildings	303,360	303,360	301,197	298,115	294,247	292,887
Machinery	267,449	267,089	259,564	259,681	251,688	249,240
Construction In Progress	45,621	37,170	24,288	21,639	17,079	14,351

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