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 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	2,250,268	2,958,874	1,402,443	1,837,987	2,841,257	2,025,757
Short-Term Investments	840,636	711,323	624,639	796,904	51,747	199,533
Trading Asset Securities	11,752,691	3,136	4,299	2,956	96,705	904,265
Cash & Short-Term Investments	14,843,595	3,673,334	2,031,380	2,637,847	2,989,708	3,129,555
Cash Growth	68.66%	80.83%	-22.99%	-11.77%	-4.47%	-7.57%
Accounts Receivable	1,543,939	1,201,174	1,398,484	1,302,024	921,352	888,838
Other Receivables	267,714	112,063	73,852	64,969	85,457	95,509
Receivables	1,854,960	1,356,253	2,224,250	1,941,422	1,461,887	1,329,095
Inventory	3,396,670	3,107,472	3,083,430	3,049,409	2,525,662	1,453,935
Prepaid Expenses	41,874	34,759	63,552	40,583	19,894	23,896
Other Current Assets	271,534	10,111,268	6,878,166	2,445,659	3,061,804	232,571
Total Current Assets	20,408,633	18,283,085	14,280,779	10,114,920	10,058,956	6,169,053
Property, Plant & Equipment	2,578,111	2,624,150	2,563,800	2,535,716	2,206,423	1,839,194
Long-Term Investments	226,062	226,122	525,202	514,453	268,228	884,746
Goodwill	67,979	78,555	104,815	168,384	233,850	298,681
Other Intangible Assets	1,635,197	1,657,894	1,749,447	1,826,909	1,982,389	1,725,062
Long-Term Deferred Tax Assets	42,452	42,887	31,656	21,788	17,355	19,752
Other Long-Term Assets	912,825	927,960	932,442	899,428	762,185	399,807
Total Assets	25,871,260	23,840,653	20,188,141	16,081,598	15,529,386	11,336,295
Accounts Payable	400,904	596,941	1,018,913	1,180,829	843,714	361,588
Accrued Expenses	959,573	1,130,763	1,080,456	1,122,731	790,046	426,370
Short-Term Debt	14,062,118	10,842,056	8,495,812	3,913,651	3,954,172	2,534,130
Current Portion of Long-Term Debt	-	650,970	-	1,323,784	-	26,492
Current Income Taxes Payable	-	100,188	80,595	35,590	31,792	23,890
Current Unearned Revenue	2,415	2,640	408.61	1,231	3,074	16.61
Other Current Liabilities	947,502	1,068,356	189,492	234,821	369,948	266,971
Total Current Liabilities	16,372,511	14,391,915	10,865,677	7,812,636	5,992,745	3,639,455
Long-Term Debt	108,022	206,653	602,733	4,215	1,152,068	1,258,250
Long-Term Unearned Revenue	366.5	366.5	-	-	-	-
Long-Term Deferred Tax Liabilities	332,833	335,347	340,504	350,808	378,662	229,353
Other Long-Term Liabilities	54,806	46,921	35,779	35,555	71,169	36,084
Total Liabilities	16,868,539	14,981,202	11,844,692	8,203,214	7,594,645	5,163,142
Common Stock	2,162,946	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	904,737
Retained Earnings	2,195,346	2,108,804	1,831,417	1,536,177	1,212,366	825,782
Treasury Stock	-167,189	-167,189	-167,189	-167,829	-167,829	-167,829
Comprehensive Income & Other	60,689	60,689	55,454	55,454	15,043	15,043
Total Common Equity	5,156,529	5,069,987	4,787,366	4,492,125	4,127,903	3,741,319
Minority Interest	3,846,193	3,789,464	3,556,082	3,386,259	3,806,838	2,431,835
Shareholders' Equity	9,002,722	8,859,451	8,343,448	7,878,384	7,934,741	6,173,154
Total Liabilities & Equity	25,871,260	23,840,653	20,188,141	16,081,598	15,529,386	11,336,295
Total Debt	14,170,140	11,699,679	9,098,545	5,241,650	5,106,239	3,818,872
Net Cash (Debt)	673,455	-8,026,345	-7,067,165	-2,603,802	-2,116,531	-689,316
Net Cash Per Share	3223.50	-38422.91	-33831.22	-12464.66	-10132.05	-3260.62
Filing Date Shares Outstanding	209.07	208.89	208.89	208.89	208.89	208.89
Total Common Shares Outstanding	209.07	208.89	208.89	208.89	208.89	208.89
Working Capital	4,036,122	3,891,170	3,415,102	2,302,284	4,066,211	2,529,598
Book Value Per Share	24663.70	24270.53	22917.60	21504.25	19760.68	17910.07
Tangible Book Value	3,453,353	3,333,538	2,933,104	2,496,832	1,911,664	1,717,576
Tangible Book Value Per Share	16517.40	15957.98	14041.06	11952.58	9151.32	8222.21
Buildings	-	2,246,360	1,974,257	1,623,648	1,454,060	1,300,771
Machinery	-	2,875,584	2,600,881	2,310,997	2,164,242	2,044,963
Construction In Progress	188,422	180,897	191,112	535,359	470,937	42,952

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