HOSE:SMC 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	Jan '25 Jan 1, 2025	Jan '24 Jan 1, 2024	Jan '23 Jan 1, 2023	Jan '22 Jan 1, 2022
Cash & Equivalents	135,321	143,282	669,711	813,933	624,568
Short-Term Investments	6.6	6.6	1,799	3,893	4,251
Cash & Short-Term Investments	135,328	143,288	671,510	817,826	628,820
Cash Growth	-5.56%	-78.66%	-17.89%	30.06%	-63.93%
Accounts Receivable	1,311,196	1,422,099	1,445,957	2,654,955	2,430,942
Other Receivables	49,082	25,927	33,536	49,197	57,269
Receivables	1,360,279	1,448,025	1,563,593	2,711,152	2,488,211
Inventory	407,167	627,737	841,378	1,564,777	2,544,488
Prepaid Expenses	1,798	3,500	8,884	11,972	7,821
Other Current Assets	785,354	864,109	896,504	1,167,166	1,351,844
Total Current Assets	2,689,926	3,086,659	3,981,870	6,272,893	7,021,183
Property, Plant & Equipment	1,078,870	1,103,115	1,362,917	1,174,803	1,180,533
Long-Term Investments	218,502	217,729	270,703	301,293	328,305
Other Intangible Assets	103,253	103,783	138,469	139,349	138,318
Long-Term Deferred Tax Assets	3,094	3,052	14,069	14,487	22,738
Other Long-Term Assets	359,936	263,844	410,663	426,268	314,701
Total Assets	4,453,581	4,778,183	6,178,691	8,329,094	9,005,779
Accounts Payable	1,196,997	1,420,522	2,009,779	2,676,425	2,122,820
Accrued Expenses	51,086	15,470	39,723	29,197	142,330
Short-Term Debt	1,834,546	2,094,626	2,589,849	2,913,797	3,415,744
Current Portion of Long-Term Debt	65,574	78,856	14,800	16,531	12,584
Current Portion of Leases	-	-	80,821	73,774	42,867
Current Income Taxes Payable	63,272	29,410	14,217	13,894	84,405
Current Unearned Revenue	1,727	351.12	-	425.51	237,563
Other Current Liabilities	54,490	70,050	257,816	268,420	62,181
Total Current Liabilities	3,267,694	3,709,284	5,007,005	5,992,465	6,120,493
Long-Term Debt	149,079	217,074	299,345	529,998	447,330
Long-Term Leases	-	-	32,485	41,372	14,101
Long-Term Unearned Revenue	119.36	210.32	315.48	420.64	525.8
Long-Term Deferred Tax Liabilities	41,770	41,770	41,770	41,770	4,452
Total Liabilities	3,458,663	3,968,339	5,380,921	6,606,025	6,586,902
Common Stock	736,786	736,786	736,786	736,786	609,947
Additional Paid-In Capital	253,133	253,133	253,133	253,133	253,133
Retained Earnings	27,822	-139,625	-168,865	716,424	1,465,546
Treasury Stock	-717.5	-717.5	-717.5	-717.5	-717.5
Comprehensive Income & Other	-	-	-	-	682.71
Total Common Equity	1,017,023	849,576	820,336	1,705,625	2,328,591
Minority Interest	-22,104	-39,732	-22,566	17,444	90,287
Shareholders' Equity	994,919	809,844	797,770	1,723,069	2,418,877
Total Liabilities & Equity	4,453,581	4,778,183	6,178,691	8,329,094	9,005,779
Total Debt	2,049,200	2,390,555	3,017,300	3,575,472	3,932,625
Net Cash (Debt)	-1,913,872	-2,247,267	-2,345,790	-2,757,646	-3,303,806
Net Cash Per Share	-26002.50	-30512.02	-31869.19	-41721.33	-45191.04
Filing Date Shares Outstanding	73.61	73.61	73.61	73.61	73.11
Total Common Shares Outstanding	73.61	73.61	73.61	73.61	73.11
Working Capital	-577,768	-622,625	-1,025,136	280,428	900,691
Book Value Per Share	13816.97	11542.08	11144.83	23172.10	31851.58
Tangible Book Value	913,771	745,793	681,867	1,566,276	2,190,273
Tangible Book Value Per Share	12414.21	10132.11	9263.63	21278.95	29959.60
Buildings	545,302	771,300	867,356	670,598	527,751
Machinery	386,363	865,238	943,604	739,563	698,792
Construction In Progress	316,637	609.94	50,016	95,486	320,039

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