The PAN Group JSC (HOSE:PAN)

The PAN Group JSC Balance Sheet

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	2,973,806	1,402,443	1,837,987	2,841,257	2,025,757
Short-Term Investments	696,065	624,639	796,904	51,747	199,533
Trading Asset Securities	9,893,136	4,299	2,956	96,705	904,265
Cash & Short-Term Investments	13,563,007	2,031,380	2,637,847	2,989,708	3,129,555
Cash Growth	567.67%	-22.99%	-11.77%	-4.47%	-7.57%
Accounts Receivable	1,277,487	1,413,602	1,302,024	921,352	888,838
Other Receivables	49,381	63,456	64,969	85,457	95,509
Receivables	1,369,885	2,228,972	1,941,422	1,461,887	1,329,095
Inventory	3,098,515	3,083,430	3,049,409	2,525,662	1,453,935
Prepaid Expenses	34,822	63,552	40,583	19,894	23,896
Other Current Assets	233,061	6,873,444	2,445,659	3,061,804	232,571
Total Current Assets	18,299,290	14,280,779	10,114,920	10,058,956	6,169,053
Property, Plant & Equipment	2,612,780	2,563,800	2,535,716	2,206,423	1,839,194
Long-Term Investments	226,122	525,202	514,453	268,228	884,746
Goodwill	78,555	104,815	168,384	233,850	298,681
Other Intangible Assets	1,668,374	1,749,447	1,826,909	1,982,389	1,725,062
Long-Term Deferred Tax Assets	44,080	31,656	21,788	17,355	19,752
Other Long-Term Assets	923,537	932,442	899,428	762,185	399,807
Total Assets	23,852,738	20,188,141	16,081,598	15,529,386	11,336,295
Accounts Payable	522,347	1,018,913	1,180,829	843,714	361,588
Accrued Expenses	1,152,290	1,045,671	1,122,731	790,046	426,370
Short-Term Debt	10,842,056	8,476,452	3,913,651	3,954,172	2,534,130
Current Portion of Long-Term Debt	599,419	19,361	1,323,784	-	26,492
Current Income Taxes Payable	98,808	80,595	35,590	31,792	23,890
Current Unearned Revenue	2,640	408.61	1,231	3,074	16.61
Other Current Liabilities	1,167,556	224,277	234,821	369,948	266,971
Total Current Liabilities	14,385,116	10,865,677	7,812,636	5,992,745	3,639,455
Long-Term Debt	259,057	602,733	4,215	1,152,068	1,258,250
Long-Term Unearned Revenue	366.5	-	-	-	-
Long-Term Deferred Tax Liabilities	335,026	340,504	350,808	378,662	229,353
Other Long-Term Liabilities	34,161	35,779	35,555	71,169	36,084
Total Liabilities	15,013,726	11,844,692	8,203,214	7,594,645	5,163,142
Common Stock	2,162,946	2,162,946	2,163,586	2,163,586	2,163,586
Additional Paid-In Capital	904,737	904,737	904,737	904,737	904,737
Retained Earnings	2,082,213	1,831,417	1,536,177	1,212,366	825,782
Treasury Stock	-167,189	-167,189	-167,829	-167,829	-167,829
Comprehensive Income & Other	61,492	55,454	55,454	15,043	15,043
Total Common Equity	5,044,199	4,787,366	4,492,125	4,127,903	3,741,319
Minority Interest	3,794,813	3,556,082	3,386,259	3,806,838	2,431,835
Shareholders' Equity	8,839,012	8,343,448	7,878,384	7,934,741	6,173,154
Total Liabilities & Equity	23,852,738	20,188,141	16,081,598	15,529,386	11,336,295
Total Debt	11,700,532	9,098,545	5,241,650	5,106,239	3,818,872
Net Cash (Debt)	1,862,475	-7,067,165	-2,603,802	-2,116,531	-689,316
Net Cash Per Share	8915.85	-33831.22	-12464.66	-10132.05	-3260.62
Filing Date Shares Outstanding	208.89	208.89	208.89	208.89	208.89
Total Common Shares Outstanding	208.89	208.89	208.89	208.89	208.89
Working Capital	3,914,174	3,415,102	2,302,284	4,066,211	2,529,598
Book Value Per Share	24147.08	22917.60	21504.25	19760.68	17910.07
Tangible Book Value	3,297,270	2,933,104	2,496,832	1,911,664	1,717,576
Tangible Book Value Per Share	15784.36	14041.06	11952.58	9151.32	8222.21
Buildings	2,303,548	1,974,257	1,623,648	1,454,060	1,300,771
Machinery	2,808,888	2,600,881	2,310,997	2,164,242	2,044,963
Construction In Progress	170,416	191,112	535,359	470,937	42,952

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