Phu Nhuan Jewelry JSC Balance Sheet

Financials in millions VND. Fiscal year is January - December.

Millions VND. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 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	923,543	522,025	1,122,712	896,148	879,548	355,455
Short-Term Investments	3,487,334	1,909,570	1,020,170	810,100	200,000	-
Trading Asset Securities	99,075	97,918	-	-	-	-
Cash & Short-Term Investments	4,509,952	2,529,513	2,142,882	1,706,248	1,079,548	355,455
Cash Growth	140.20%	18.04%	25.59%	58.05%	203.71%	-15.82%
Accounts Receivable	38,399	16,842	42,333	64,228	53,670	57,926
Other Receivables	74,241	88,177	60,756	28,716	21,887	14,567
Receivables	112,639	113,019	143,089	182,944	227,219	72,493
Inventory	13,419,012	15,835,335	13,015,170	10,940,938	10,506,055	8,754,742
Prepaid Expenses	42,972	41,354	80,427	46,529	38,161	56,717
Other Current Assets	78,873	94,811	311,029	81,460	115,375	52,786
Total Current Assets	18,163,448	18,614,031	15,692,597	12,958,118	11,966,358	9,292,192
Property, Plant & Equipment	278,579	330,953	313,133	285,474	270,561	289,933
Long-Term Investments	5,930	5,930	3,980	3,980	-	-
Other Intangible Assets	668,479	619,525	608,689	626,341	642,698	650,848
Long-Term Deferred Tax Assets	327,586	327,522	197,207	119,826	119,894	100,469
Other Long-Term Assets	248,764	265,669	392,125	433,818	337,613	285,575
Total Assets	19,692,786	20,163,630	17,207,731	14,427,558	13,337,125	10,619,017
Accounts Payable	281,697	333,861	624,291	257,305	277,213	680,447
Accrued Expenses	1,439,527	1,374,954	1,304,570	1,332,942	1,210,232	706,478
Short-Term Debt	2,893,622	4,223,386	3,341,542	2,384,288	2,683,046	2,721,931
Current Income Taxes Payable	390,565	603,744	362,679	302,687	241,315	184,592
Other Current Liabilities	271,880	338,374	308,800	334,735	471,258	269,555
Total Current Liabilities	5,277,291	6,874,319	5,941,882	4,611,957	4,883,064	4,563,002
Other Long-Term Liabilities	14,325	14,398	10,542	9,421	9,966	43,380
Total Liabilities	5,291,616	6,888,717	5,952,424	4,621,377	4,893,030	4,606,383
Common Stock	3,413,187	3,413,187	3,380,748	3,281,692	2,461,716	2,276,124
Additional Paid-In Capital	1,982,695	1,982,695	1,950,310	1,851,376	2,251,376	991,262
Retained Earnings	9,008,672	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	14,401,170	13,274,913	11,255,307	9,806,181	8,444,095	6,012,634
Total Liabilities & Equity	19,692,786	20,163,630	17,207,731	14,427,558	13,337,125	10,619,017
Total Debt	2,893,622	4,223,386	3,341,542	2,384,288	2,683,046	2,721,931
Net Cash (Debt)	1,616,330	-1,693,872	-1,198,660	-678,040	-1,603,498	-2,366,476
Net Cash Per Share	3181.89	-3333.93	-2384.01	-1378.13	-3422.10	-5204.10
Filing Date Shares Outstanding	511.72	511.72	506.86	492	492	454.73
Total Common Shares Outstanding	511.72	511.72	506.86	492	492	454.73
Working Capital	12,886,157	11,739,712	9,750,716	8,346,162	7,083,293	4,729,190
Book Value Per Share	28142.47	25941.57	22206.04	19931.28	17162.65	13222.34
Tangible Book Value	13,732,690	12,655,388	10,646,618	9,179,839	7,801,396	5,361,786
Tangible Book Value Per Share	26836.14	24730.90	21005.14	18658.23	15856.36	11791.06
Buildings	172,700	159,375	156,728	157,653	156,289	155,952
Machinery	697,808	685,657	639,543	589,918	516,492	477,663
Construction In Progress	32,357	94,708	64,703	29,100	30,827	30,795

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