Phu Nhuan Jewelry JSC (HOSE:PNJ)
Vietnam · Delayed Price · Currency is VND 14,750
0.00 (0.00%)
At close: Nov 4, 2026
Phu Nhuan Jewelry JSC Balance Sheet
Financials in millions VND. Fiscal year is January - December.
Millions VND. Fiscal year is Jan - Dec.
Assets
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | 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 | 1,242,214 | 522,025 | 1,122,712 | 896,148 | 879,548 | 355,455 |
Short-Term Investments | 82,583 | 1,909,570 | 1,020,170 | 810,100 | 200,000 | - |
Trading Asset Securities | - | 97,918 | - | - | - | - |
Cash & Short-Term Investments | 1,324,797 | 2,529,513 | 2,142,882 | 1,706,248 | 1,079,548 | 355,455 |
Cash Growth | -53.21% | 18.04% | 25.59% | 58.05% | 203.71% | -15.82% |
Accounts Receivable | 23,434 | 16,842 | 42,333 | 64,228 | 53,670 | 57,926 |
Other Receivables | 63,544 | 88,177 | 60,756 | 28,716 | 21,887 | 14,567 |
Receivables | 86,977 | 113,019 | 143,089 | 182,944 | 227,219 | 72,493 |
Inventory | 16,626,188 | 15,835,335 | 13,015,170 | 10,940,938 | 10,506,055 | 8,754,742 |
Prepaid Expenses | 72,296 | 41,354 | 80,427 | 46,529 | 38,161 | 56,717 |
Other Current Assets | 57,246 | 94,811 | 311,029 | 81,460 | 115,375 | 52,786 |
Total Current Assets | 18,167,504 | 18,614,031 | 15,692,597 | 12,958,118 | 11,966,358 | 9,292,192 |
Property, Plant & Equipment | 296,132 | 330,953 | 313,133 | 285,474 | 270,561 | 289,933 |
Long-Term Investments | 1,950 | 5,930 | 3,980 | 3,980 | - | - |
Other Intangible Assets | 664,372 | 619,525 | 608,689 | 626,341 | 642,698 | 650,848 |
Long-Term Deferred Tax Assets | 773,304 | 327,522 | 197,207 | 119,826 | 119,894 | 100,469 |
Other Long-Term Assets | 222,627 | 265,669 | 392,125 | 433,818 | 337,613 | 285,575 |
Total Assets | 20,125,889 | 20,163,630 | 17,207,731 | 14,427,558 | 13,337,125 | 10,619,017 |
Liabilities
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | 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 |
Accounts Payable | 344,660 | 333,861 | 624,291 | 257,305 | 277,213 | 680,447 |
Accrued Expenses | 1,178,324 | 1,374,954 | 1,304,570 | 1,332,942 | 1,210,232 | 706,478 |
Short-Term Debt | 4,320,567 | 4,223,386 | 3,341,542 | 2,384,288 | 2,683,046 | 2,721,931 |
Current Income Taxes Payable | - | 603,744 | 362,679 | 302,687 | 241,315 | 184,592 |
Other Current Liabilities | 1,071,633 | 338,374 | 308,800 | 334,735 | 471,258 | 269,555 |
Total Current Liabilities | 6,915,184 | 6,874,319 | 5,941,882 | 4,611,957 | 4,883,064 | 4,563,002 |
Other Long-Term Liabilities | 12,035 | 14,398 | 10,542 | 9,421 | 9,966 | 43,380 |
Total Liabilities | 6,927,219 | 6,888,717 | 5,952,424 | 4,621,377 | 4,893,030 | 4,606,383 |
Shareholders' Equity
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | 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 |
Common Stock | 5,118,915 | 3,413,187 | 3,380,748 | 3,281,692 | 2,461,716 | 2,276,124 |
Additional Paid-In Capital | 276,966 | 1,982,695 | 1,950,310 | 1,851,376 | 2,251,376 | 991,262 |
Retained Earnings | 7,289,812 | 7,882,416 | 5,927,633 | 4,676,497 | 3,734,387 | 2,750,157 |
Treasury Stock | -3,384 | -3,384 | -3,384 | -3,384 | -3,384 | -4,909 |
Shareholders' Equity | 13,198,670 | 13,274,913 | 11,255,307 | 9,806,181 | 8,444,095 | 6,012,634 |
Total Liabilities & Equity | 20,125,889 | 20,163,630 | 17,207,731 | 14,427,558 | 13,337,125 | 10,619,017 |
Additional Metrics
Fiscal Year | TTM | FY 2025 | FY 2024 | FY 2023 | FY 2022 | FY 2021 |
|---|---|---|---|---|---|---|
Period Ending | Sep '26 Sep 30, 2026 | 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 |
Total Debt | 4,320,567 | 4,223,386 | 3,341,542 | 2,384,288 | 2,683,046 | 2,721,931 |
Net Cash (Debt) | -2,995,770 | -1,693,872 | -1,198,660 | -678,040 | -1,603,498 | -2,366,476 |
Net Cash Growth | - | - | - | - | - | - |
Net Cash Per Share | -6643.53 | -3333.93 | -2384.01 | -1378.13 | -3422.10 | -5204.10 |
Filing Date Shares Outstanding | 451.43 | 511.72 | 506.86 | 492 | 492 | 454.73 |
Total Common Shares Outstanding | 451.43 | 511.72 | 506.86 | 492 | 492 | 454.73 |
Working Capital | 11,252,320 | 11,739,712 | 9,750,716 | 8,346,162 | 7,083,293 | 4,729,190 |
Book Value Per Share | 29201.03 | 25941.57 | 22206.04 | 19931.28 | 17162.65 | 13222.34 |
Tangible Book Value | 12,517,938 | 12,655,388 | 10,646,618 | 9,179,839 | 7,801,396 | 5,361,786 |
Tangible Book Value Per Share | 27729.33 | 24730.90 | 21005.14 | 18658.23 | 15856.36 | 11791.06 |
Buildings | - | 159,375 | 156,728 | 157,653 | 156,289 | 155,952 |
Machinery | - | 685,657 | 639,543 | 589,918 | 516,492 | 477,663 |
Construction In Progress | 31,740 | 94,708 | 64,703 | 29,100 | 30,827 | 30,795 |