Saigon Machinery Spare Parts Joint stock Company (HOSE:SMA)

HOSE:SMA Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2014	FY 2013	FY 2012
Period Ending	Jun 30, 2026	Dec 31, 2025	Jan 1, 2025	Dec 31, 2014	Dec 31, 2013	Jan 1, 2013
Cash & Equivalents	15,709	15,922	26,355	4,110	4,262	8,049
Short-Term Investments	61,835	-	-	122.07	122.07	65.8
Cash & Short-Term Investments	77,544	15,922	26,355	4,232	4,384	8,115
Cash Growth	260.61%	-39.59%	522.77%	-3.47%	-45.97%	-
Accounts Receivable	10,867	25,055	6,133	197,994	129,240	140,834
Other Receivables	836.81	4,349	3,852	2,792	1,853	1,993
Receivables	11,703	89,405	75,986	200,786	131,093	142,828
Inventory	1,378	1,077	1,222	118,749	129,272	148,766
Prepaid Expenses	1,592	212.29	152.82	-	-	400.79
Other Current Assets	-	1,396	1,296	21,377	17,598	26,519
Total Current Assets	92,217	108,012	105,012	345,144	282,347	326,628
Property, Plant & Equipment	287,604	299,153	323,920	539,695	562,780	546,269
Long-Term Investments	-	-	-	346.66	433.33	453.33
Other Intangible Assets	269.07	-	-	20,100	20,100	20,100
Other Long-Term Assets	2,657	1,188	1,112	64.35	44.99	-
Total Assets	382,747	408,353	430,044	905,350	865,705	893,451

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2014	FY 2013	FY 2012
Period Ending	Jun 30, 2026	Dec 31, 2025	Jan 1, 2025	Dec 31, 2014	Dec 31, 2013	Jan 1, 2013
Accounts Payable	1,040	7.1	92.9	141,842	86,339	108,053
Accrued Expenses	3,276	5,972	3,648	28,321	10,969	13,607
Short-Term Debt	-	-	-	114,866	124,474	134,487
Current Portion of Long-Term Debt	27,000	30,000	27,000	-	-	-
Current Income Taxes Payable	-	6,194	1,624	3,054	2,246	2,271
Other Current Liabilities	430.35	423.47	159.73	42,762	68,420	62,695
Total Current Liabilities	31,746	42,597	32,525	330,845	292,447	321,113
Long-Term Debt	116,200	123,200	157,000	392,155	389,543	389,866
Other Long-Term Liabilities	-6.97	-	90	-	-	-
Total Liabilities	147,939	165,797	189,615	723,000	681,991	710,979

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2014	FY 2013	FY 2012
Period Ending	Jun 30, 2026	Dec 31, 2025	Jan 1, 2025	Dec 31, 2014	Dec 31, 2013	Jan 1, 2013
Common Stock	203,528	203,528	203,528	161,200	161,200	161,200
Retained Earnings	31,279	38,977	36,850	21,087	22,452	21,209
Comprehensive Income & Other	-	50.98	50.98	62.09	62.09	62.09
Shareholders' Equity	234,807	242,557	240,429	182,349	183,715	182,471
Total Liabilities & Equity	382,747	408,353	430,044	905,350	865,705	893,451

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2014	FY 2013	FY 2012
Period Ending	Jun 30, 2026	Dec 31, 2025	Jan 1, 2025	Dec 31, 2014	Dec 31, 2013	Jan 1, 2013
Total Debt	143,200	153,200	184,000	507,021	514,017	524,353
Net Cash (Debt)	-65,656	-137,278	-157,645	-502,789	-509,633	-516,239
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-3225.90	-6744.89	-7745.59	-24703.30	-25039.55	-35813.94
Filing Date Shares Outstanding	20.35	20.35	20.35	20.35	20.35	20.35
Total Common Shares Outstanding	20.35	20.35	20.35	20.35	20.35	20.35
Working Capital	60,471	65,416	72,487	14,299	-10,100	5,515
Book Value Per Share	11536.84	11917.59	11813.05	8959.28	9026.36	8965.27
Tangible Book Value	234,538	242,557	240,429	162,249	163,615	162,371
Tangible Book Value Per Share	11523.62	11917.59	11813.05	7971.72	8038.80	7977.71
Buildings	361,440	361,440	361,440	368,251	368,251	27,612
Machinery	151,220	150,366	150,333	137,940	137,940	96,971
Construction In Progress	-	-	-	-	-	437,764

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Sep 2, 2026

Data Sources Report a data error