Phu Nhuan Jewelry JSC 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	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	522,025	1,122,712	896,148	879,548	355,455
Short-Term Investments	1,909,570	1,020,170	810,100	200,000	-
Trading Asset Securities	97,918	-	-	-	-
Cash & Short-Term Investments	2,529,513	2,142,882	1,706,248	1,079,548	355,455
Cash Growth	18.04%	25.59%	58.05%	203.71%	-15.82%
Accounts Receivable	16,842	42,333	64,228	53,670	57,926
Other Receivables	87,837	60,073	28,716	21,887	14,567
Receivables	112,678	142,406	182,944	227,219	72,493
Inventory	15,835,506	13,015,170	10,940,938	10,506,055	8,754,742
Prepaid Expenses	41,792	80,427	46,529	38,161	56,717
Other Current Assets	97,807	311,712	81,460	115,375	52,786
Total Current Assets	18,617,297	15,692,597	12,958,118	11,966,358	9,292,192
Property, Plant & Equipment	332,822	313,133	285,474	270,561	289,933
Long-Term Investments	5,930	3,980	3,980	-	-
Other Intangible Assets	619,525	608,689	626,341	642,698	650,848
Long-Term Deferred Tax Assets	326,976	197,207	119,826	119,894	100,469
Other Long-Term Assets	265,926	392,125	433,818	337,613	285,575
Total Assets	20,168,476	17,207,731	14,427,558	13,337,125	10,619,017
Accounts Payable	333,861	624,291	257,305	277,213	680,447
Accrued Expenses	1,385,266	1,304,570	1,332,942	1,210,232	706,478
Short-Term Debt	4,223,386	3,341,542	2,384,288	2,683,046	2,721,931
Current Income Taxes Payable	603,369	362,679	302,687	241,315	184,592
Other Current Liabilities	332,442	308,800	334,735	471,258	269,555
Total Current Liabilities	6,878,323	5,941,882	4,611,957	4,883,064	4,563,002
Other Long-Term Liabilities	14,398	10,542	9,421	9,966	43,380
Total Liabilities	6,892,721	5,952,424	4,621,377	4,893,030	4,606,383
Common Stock	3,413,187	3,380,748	3,281,692	2,461,716	2,276,124
Additional Paid-In Capital	1,982,695	1,950,310	1,851,376	2,251,376	991,262
Retained Earnings	7,883,257	5,927,633	4,676,497	3,734,387	2,750,157
Treasury Stock	-3,384	-3,384	-3,384	-3,384	-4,909
Shareholders' Equity	13,275,755	11,255,307	9,806,181	8,444,095	6,012,634
Total Liabilities & Equity	20,168,476	17,207,731	14,427,558	13,337,125	10,619,017
Total Debt	4,223,386	3,341,542	2,384,288	2,683,046	2,721,931
Net Cash (Debt)	-1,693,872	-1,198,660	-678,040	-1,603,498	-2,366,476
Net Cash Per Share	-4582.31	-3576.02	-2067.20	-5133.16	-7806.15
Filing Date Shares Outstanding	362.66	337.91	328	328	303.16
Total Common Shares Outstanding	362.66	337.91	328	328	303.16
Working Capital	11,738,974	9,750,716	8,346,162	7,083,293	4,729,190
Book Value Per Share	36606.35	33309.06	29896.93	25743.98	19833.50
Tangible Book Value	12,656,230	10,646,618	9,179,839	7,801,396	5,361,786
Tangible Book Value Per Share	34898.08	31507.71	27987.35	23784.55	17686.59
Buildings	159,375	156,728	157,653	156,289	155,952
Machinery	687,229	639,543	589,918	516,492	477,663
Construction In Progress	95,005	64,703	29,100	30,827	30,795

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.