Dry Cell and Storage Battery JSC (HOSE: PAC)

PAC 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	Jan 1, 2022	Jan 1, 2021	Jan 1, 2020
Cash & Equivalents	153,123	161,949	113,688	119,156	149,345	186,481
Short-Term Investments	625,000	505,870	542,000	789,800	673,415	656,730
Cash & Short-Term Investments	778,123	667,819	655,688	908,956	822,760	843,211
Cash Growth	29.24%	1.85%	-27.86%	10.48%	-2.43%	14.03%
Accounts Receivable	341,054	225,046	103,533	67,517	61,726	82,670
Other Receivables	11,769	30,847	27,282	31,257	28,968	30,823
Receivables	352,824	255,893	130,815	98,774	90,695	113,493
Inventory	689,432	643,252	759,924	673,629	690,615	737,094
Prepaid Expenses	6,073	4,821	7,620	5,388	6,816	2,828
Other Current Assets	190,355	154,401	109,643	111,616	117,287	74,844
Total Current Assets	2,016,807	1,726,186	1,663,690	1,798,363	1,728,172	1,771,470
Property, Plant & Equipment	416,646	411,353	460,556	375,183	369,329	394,416
Long-Term Investments	32,500	32,500	32,500	32,500	32,500	32,500
Other Intangible Assets	8,898	7,715	7,863	209,141	215,773	222,365
Long-Term Accounts Receivable	-	-	-	-	-	2,230
Long-Term Deferred Tax Assets	2,860	3,431	3,267	3,499	3,751	6,030
Other Long-Term Assets	247,632	252,320	248,714	49,948	50,705	53,732
Total Assets	2,725,343	2,433,506	2,416,590	2,468,635	2,400,230	2,482,744
Accounts Payable	208,709	212,941	85,499	153,936	136,175	219,520
Accrued Expenses	253,702	146,658	145,197	158,901	133,007	107,600
Short-Term Debt	1,205,520	1,047,378	1,117,707	1,109,070	1,200,610	1,335,990
Current Portion of Long-Term Debt	3,505	15,505	20,800	22,700	21,895	20,000
Current Portion of Leases	6,569	8,864	10,942	8,070	3,595	-
Current Income Taxes Payable	7,832	10,527	11,127	18,847	7,722	13,221
Other Current Liabilities	62,966	25,550	56,775	75,316	98,458	39,347
Total Current Liabilities	1,748,804	1,467,423	1,448,047	1,546,841	1,601,463	1,735,680
Long-Term Debt	-	-	15,505	36,305	59,005	71,505
Long-Term Leases	14,778	19,705	28,569	29,849	9,045	-
Other Long-Term Liabilities	1,910	1,910	1,410	1,503	420	7,121
Total Liabilities	1,765,491	1,489,037	1,493,530	1,614,497	1,669,933	1,814,306
Common Stock	464,717	464,717	464,717	464,717	464,717	464,717
Additional Paid-In Capital	1,585	1,585	1,585	1,585	1,585	1,585
Retained Earnings	493,550	478,166	456,758	387,836	263,995	202,137
Total Common Equity	959,852	944,468	923,060	854,138	730,297	668,439
Shareholders' Equity	959,852	944,468	923,060	854,138	730,297	668,439
Total Liabilities & Equity	2,725,343	2,433,506	2,416,590	2,468,635	2,400,230	2,482,744
Total Debt	1,230,372	1,091,451	1,193,522	1,205,993	1,294,150	1,427,495
Net Cash (Debt)	-452,249	-423,633	-537,834	-297,037	-471,391	-584,284
Net Cash Per Share	-9731.71	-9115.93	-11573.36	-6391.78	-10143.61	-12572.90
Filing Date Shares Outstanding	46.47	46.47	46.47	46.47	46.47	46.47
Total Common Shares Outstanding	46.47	46.47	46.47	46.47	46.47	46.47
Working Capital	268,003	258,763	215,643	251,522	126,710	35,791
Book Value Per Share	20654.55	20323.51	19862.83	18379.75	15714.86	14383.78
Tangible Book Value	950,954	936,753	915,197	644,997	514,524	446,073
Tangible Book Value Per Share	20463.08	20157.49	19693.65	13879.35	11071.76	9598.82
Buildings	212,031	211,864	211,393	202,072	193,797	178,445
Machinery	1,074,230	1,024,248	999,419	941,202	884,862	853,951
Construction In Progress	101,529	87,039	85,393	36,108	40,256	45,525

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