The PAN Group JSC (HOSE: PAN)

The PAN Group JSC 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	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	1,203,195	1,402,443	1,837,987	2,841,257	2,025,757	2,194,484
Short-Term Investments	930,714	624,639	796,904	51,747	199,533	288,129
Trading Asset Securities	10,573,747	4,299	2,956	96,705	904,265	903,336
Cash & Short-Term Investments	12,707,656	2,031,380	2,637,847	2,989,708	3,129,555	3,385,948
Cash Growth	61.91%	-22.99%	-11.77%	-4.47%	-7.57%	21.45%
Accounts Receivable	1,851,106	1,413,602	1,302,024	921,352	888,838	688,713
Other Receivables	148,202	63,456	64,969	85,457	95,509	15,359
Receivables	2,036,825	2,228,972	1,941,422	1,461,887	1,329,095	704,072
Inventory	3,193,745	3,083,430	3,049,409	2,525,662	1,453,935	1,407,478
Prepaid Expenses	36,962	63,552	40,583	19,894	23,896	19,431
Other Current Assets	241,723	6,873,444	2,445,659	3,061,804	232,571	166,342
Total Current Assets	18,216,911	14,280,779	10,114,920	10,058,956	6,169,053	5,683,271
Property, Plant & Equipment	2,536,536	2,563,800	2,535,716	2,206,423	1,839,194	1,965,945
Long-Term Investments	226,122	525,202	514,453	268,228	884,746	548,525
Goodwill	96,881	104,815	168,384	233,850	298,681	365,733
Other Intangible Assets	1,689,598	1,749,447	1,826,909	1,982,389	1,725,062	1,878,907
Long-Term Deferred Tax Assets	26,109	31,656	21,788	17,355	19,752	22,636
Other Long-Term Assets	917,362	932,442	899,428	762,185	399,807	299,537
Total Assets	23,709,518	20,188,141	16,081,598	15,529,386	11,336,295	10,764,554
Accounts Payable	587,702	1,018,913	1,180,829	843,714	361,588	382,712
Accrued Expenses	1,086,052	1,045,671	1,122,731	790,046	426,370	533,101
Short-Term Debt	11,657,539	8,476,452	3,913,651	3,954,172	2,534,130	1,802,668
Current Portion of Long-Term Debt	389,629	19,361	1,323,784	-	26,492	11,320
Current Income Taxes Payable	51,938	80,595	35,590	31,792	23,890	38,605
Current Unearned Revenue	2,345	408.61	1,231	3,074	16.61	186.42
Other Current Liabilities	471,065	224,277	234,821	369,948	266,971	291,554
Total Current Liabilities	14,246,270	10,865,677	7,812,636	5,992,745	3,639,455	3,060,146
Long-Term Debt	411,459	602,733	4,215	1,152,068	1,258,250	1,275,250
Long-Term Deferred Tax Liabilities	319,808	340,504	350,808	378,662	229,353	245,073
Other Long-Term Liabilities	35,898	35,779	35,555	71,169	36,084	38,512
Total Liabilities	15,014,900	11,844,692	8,203,214	7,594,645	5,163,142	4,618,982
Common Stock	2,162,946	2,162,946	2,163,586	2,163,586	2,163,586	1,731,011
Additional Paid-In Capital	904,737	904,737	904,737	904,737	904,737	1,337,370
Retained Earnings	1,991,362	1,831,417	1,536,177	1,212,366	825,782	704,970
Treasury Stock	-167,189	-167,189	-167,829	-167,829	-167,829	-690
Comprehensive Income & Other	61,500	55,454	55,454	15,043	15,043	15,043
Total Common Equity	4,953,356	4,787,366	4,492,125	4,127,903	3,741,319	3,787,704
Minority Interest	3,741,262	3,556,082	3,386,259	3,806,838	2,431,835	2,357,868
Shareholders' Equity	8,694,618	8,343,448	7,878,384	7,934,741	6,173,154	6,145,572
Total Liabilities & Equity	23,709,518	20,188,141	16,081,598	15,529,386	11,336,295	10,764,554
Total Debt	12,458,627	9,098,545	5,241,650	5,106,239	3,818,872	3,089,238
Net Cash (Debt)	249,028	-7,067,165	-2,603,802	-2,116,531	-689,316	296,710
Net Cash Growth	-	-	-	-	-	-45.80%
Net Cash Per Share	1192.12	-33831.22	-12464.66	-10132.05	-3260.62	1432.03
Filing Date Shares Outstanding	208.89	208.89	208.89	208.89	208.89	216.29
Total Common Shares Outstanding	208.89	208.89	208.89	208.89	208.89	216.29
Working Capital	3,970,641	3,415,102	2,302,284	4,066,211	2,529,598	2,623,125
Book Value Per Share	23712.21	22917.60	21504.25	19760.68	17910.07	17512.14
Tangible Book Value	3,166,877	2,933,104	2,496,832	1,911,664	1,717,576	1,543,064
Tangible Book Value Per Share	15160.16	14041.06	11952.58	9151.32	8222.21	7134.23
Buildings	2,224,823	1,974,257	1,623,648	1,454,060	1,300,771	926,643
Machinery	2,763,021	2,600,881	2,310,997	2,164,242	2,044,963	1,629,470
Construction In Progress	210,438	191,112	535,359	470,937	42,952	804,985

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