Phu Nhuan Jewelry JSC (HOSE: PNJ)

Phu Nhuan Jewelry 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	Jan 1, 2021	Dec 31, 2019
Cash & Equivalents	1,396,670	896,148	879,548	355,455	422,235	95,224
Short-Term Investments	950,170	810,100	200,000	-	-	-
Cash & Short-Term Investments	2,346,840	1,706,248	1,079,548	355,455	422,235	95,224
Cash Growth	59.14%	58.05%	203.71%	-15.82%	343.41%	-53.94%
Accounts Receivable	116,211	64,228	53,670	57,926	66,389	48,293
Other Receivables	24,460	28,716	21,887	14,567	5,922	867.35
Receivables	180,672	182,944	227,219	72,493	72,310	49,160
Inventory	10,801,602	10,940,938	10,506,055	8,754,742	6,545,906	7,030,420
Prepaid Expenses	58,043	46,529	38,161	56,717	66,113	71,633
Other Current Assets	148,152	81,460	115,375	52,786	37,365	86,926
Total Current Assets	13,535,308	12,958,118	11,966,358	9,292,192	7,143,929	7,333,364
Property, Plant & Equipment	286,191	285,474	270,561	289,933	314,248	292,285
Long-Term Investments	3,980	3,980	-	-	-	-
Other Intangible Assets	613,094	626,341	642,698	650,848	650,373	660,043
Long-Term Deferred Tax Assets	130,255	119,826	119,894	100,469	90,984	88,232
Other Long-Term Assets	393,656	433,818	337,613	285,575	283,612	229,041
Total Assets	14,962,485	14,427,558	13,337,125	10,619,017	8,483,146	8,602,964
Accounts Payable	652,909	257,305	277,213	680,447	481,588	690,808
Accrued Expenses	1,304,562	1,338,226	1,210,232	706,478	540,411	446,966
Short-Term Debt	1,470,420	2,384,288	2,683,046	2,721,931	1,835,575	2,607,203
Current Portion of Long-Term Debt	-	-	-	-	3,700	3,700
Current Income Taxes Payable	249,480	302,687	241,315	184,592	154,679	128,391
Other Current Liabilities	751,302	329,451	471,258	269,555	215,954	140,793
Total Current Liabilities	4,428,673	4,611,957	4,883,064	4,563,002	3,231,907	4,017,861
Long-Term Debt	-	-	-	-	-	3,700
Other Long-Term Liabilities	9,381	9,421	9,966	43,380	9,377	4,138
Total Liabilities	4,438,053	4,621,377	4,893,030	4,606,383	3,241,284	4,025,699
Common Stock	3,380,748	3,281,692	2,461,716	2,276,124	2,276,124	2,252,936
Additional Paid-In Capital	1,950,310	1,851,376	2,251,376	991,262	991,262	968,074
Retained Earnings	5,196,758	4,676,497	3,734,387	2,750,157	1,977,860	1,358,357
Treasury Stock	-3,384	-3,384	-3,384	-4,909	-3,384	-2,101
Total Common Equity	10,524,432	9,806,181	8,444,095	6,012,634	5,241,862	4,577,266
Shareholders' Equity	10,524,432	9,806,181	8,444,095	6,012,634	5,241,862	4,577,266
Total Liabilities & Equity	14,962,485	14,427,558	13,337,125	10,619,017	8,483,146	8,602,964
Total Debt	1,470,420	2,384,288	2,683,046	2,721,931	1,839,275	2,614,603
Net Cash (Debt)	876,420	-678,040	-1,603,498	-2,366,476	-1,417,040	-2,519,378
Net Cash Per Share	2616.79	-2067.20	-5133.16	-7806.15	-4672.74	-8330.17
Filing Date Shares Outstanding	337.91	328	328	303.16	303.26	300.25
Total Common Shares Outstanding	337.91	328	328	303.16	303.26	300.25
Working Capital	9,106,636	8,346,162	7,083,293	4,729,190	3,912,022	3,315,504
Book Value Per Share	31146.11	29896.93	25743.98	19833.50	17285.21	15244.80
Tangible Book Value	9,911,338	9,179,839	7,801,396	5,361,786	4,591,489	3,917,223
Tangible Book Value Per Share	29331.71	27987.35	23784.55	17686.59	15140.58	13046.50
Buildings	158,113	157,653	156,289	155,952	157,111	148,336
Machinery	625,011	589,918	516,492	477,663	443,353	386,482
Construction In Progress	37,051	29,100	30,827	30,795	33,004	28,457

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