HOSE:PAC 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	Jan '24 Jan 1, 2024	Jan '23 Jan 1, 2023	Jan '22 Jan 1, 2022
Cash & Equivalents	97,740	200,618	161,949	113,688	119,156
Short-Term Investments	655,000	555,000	505,870	542,000	789,800
Cash & Short-Term Investments	752,740	755,618	667,819	655,688	908,956
Cash Growth	-0.38%	13.15%	1.85%	-27.86%	10.48%
Accounts Receivable	161,867	154,040	225,046	103,533	67,517
Other Receivables	16,018	8,403	30,847	27,282	31,257
Receivables	177,885	162,443	255,893	130,815	98,774
Inventory	731,570	696,246	643,252	759,924	673,629
Prepaid Expenses	5,805	5,647	4,821	7,620	5,388
Other Current Assets	374,304	212,308	154,401	109,643	111,616
Total Current Assets	2,042,304	1,832,262	1,726,186	1,663,690	1,798,363
Property, Plant & Equipment	400,187	406,113	411,353	460,556	375,183
Long-Term Investments	32,500	32,500	32,500	32,500	32,500
Other Intangible Assets	8,879	8,519	7,715	7,863	209,141
Long-Term Deferred Tax Assets	5,098	3,586	3,431	3,267	3,499
Other Long-Term Assets	248,646	251,802	252,320	248,714	49,948
Total Assets	2,737,614	2,534,781	2,433,506	2,416,590	2,468,635
Accounts Payable	192,771	133,533	212,941	85,499	153,936
Accrued Expenses	115,573	125,914	146,658	145,197	158,901
Short-Term Debt	1,342,745	1,200,405	1,047,378	1,117,707	1,109,070
Current Portion of Long-Term Debt	-	-	15,505	20,800	22,700
Current Portion of Leases	6,569	6,569	8,864	10,942	8,070
Current Income Taxes Payable	9,529	8,823	10,527	11,127	18,847
Other Current Liabilities	38,597	75,607	25,550	56,775	75,316
Total Current Liabilities	1,705,784	1,550,851	1,467,423	1,448,047	1,546,841
Long-Term Debt	-	-	-	15,505	36,305
Long-Term Leases	6,566	13,135	19,705	28,569	29,849
Other Long-Term Liabilities	1,410	1,910	1,910	1,410	1,503
Total Liabilities	1,713,760	1,565,896	1,489,037	1,493,530	1,614,497
Common Stock	697,073	464,717	464,717	464,717	464,717
Additional Paid-In Capital	1,585	1,585	1,585	1,585	1,585
Retained Earnings	325,197	502,584	478,166	456,758	387,836
Shareholders' Equity	1,023,855	968,885	944,468	923,060	854,138
Total Liabilities & Equity	2,737,614	2,534,781	2,433,506	2,416,590	2,468,635
Total Debt	1,355,881	1,220,110	1,091,451	1,193,522	1,205,993
Net Cash (Debt)	-603,141	-464,492	-423,633	-537,834	-297,037
Net Cash Per Share	-8652.47	-6663.43	-6077.28	-7715.57	-4261.19
Filing Date Shares Outstanding	69.71	69.71	69.71	69.71	69.71
Total Common Shares Outstanding	69.71	69.71	69.71	69.71	69.71
Working Capital	336,520	281,411	258,763	215,643	251,522
Book Value Per Share	14687.91	13899.29	13549.01	13241.89	12253.16
Tangible Book Value	1,014,976	960,366	936,753	915,197	644,997
Tangible Book Value Per Share	14560.53	13777.08	13438.33	13129.10	9252.90
Buildings	212,900	212,031	211,864	211,393	202,072
Machinery	1,236,450	1,178,447	1,024,248	999,419	941,202
Construction In Progress	45,881	20,570	87,039	85,393	36,108

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