SPM Corporation 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	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	2,705	30,070	177.77	20,127	454.56
Short-Term Investments	-	-	2,000	-	-
Cash & Short-Term Investments	2,705	30,070	2,178	20,127	454.56
Cash Growth	-91.01%	1280.78%	-89.18%	4327.80%	89.41%
Accounts Receivable	730,416	722,962	793,950	728,991	695,669
Other Receivables	15,958	35,089	8,706	68,343	78,102
Receivables	746,374	758,051	802,656	797,334	773,771
Inventory	51,497	40,515	45,368	55,026	49,099
Prepaid Expenses	282.61	288.99	248.99	1,779	1,232
Other Current Assets	2,731	35,693	21,184	40,108	58,022
Total Current Assets	803,589	864,619	871,635	914,374	882,579
Property, Plant & Equipment	124,792	133,539	145,985	141,612	133,943
Long-Term Investments	2,754	2,754	2,754	2,754	9,504
Other Intangible Assets	4,961	4,817	4,537	4,811	4,917
Long-Term Deferred Tax Assets	58.95	552.2	22.3	38.99	5.87
Other Long-Term Assets	2,435	2,565	1,440	2,706	37,306
Total Assets	938,589	1,008,846	1,026,374	1,066,295	1,068,255
Accounts Payable	28,266	25,861	19,865	22,891	25,372
Accrued Expenses	4,700	6,034	5,560	5,161	4,945
Short-Term Debt	72,063	142,567	161,247	210,024	211,405
Current Income Taxes Payable	-	-	342.23	5,024	4,139
Other Current Liabilities	13,435	12,629	15,338	26,668	36,721
Total Current Liabilities	118,464	187,091	202,353	269,769	282,582
Other Long-Term Liabilities	18,000	18,000	18,000	-	-
Total Liabilities	136,464	205,091	220,353	269,769	282,582
Common Stock	140,000	140,000	140,000	140,000	140,000
Additional Paid-In Capital	210,885	210,885	210,885	210,885	210,885
Retained Earnings	461,276	462,906	465,172	455,677	444,824
Treasury Stock	-10,036	-10,036	-10,036	-10,036	-10,036
Shareholders' Equity	802,125	803,755	806,021	796,526	785,673
Total Liabilities & Equity	938,589	1,008,846	1,026,374	1,066,295	1,068,255
Total Debt	72,063	142,567	161,247	210,024	211,405
Net Cash (Debt)	-69,358	-112,497	-159,069	-189,897	-210,951
Net Cash Per Share	-5041.18	-8169.71	-11551.85	-13789.60	-15322.62
Filing Date Shares Outstanding	13.77	13.77	13.77	13.77	13.77
Total Common Shares Outstanding	13.77	13.77	13.77	13.77	13.77
Working Capital	685,125	677,527	669,282	644,605	599,997
Book Value Per Share	58251.66	58369.98	58534.60	57845.00	57052.83
Tangible Book Value	797,165	798,938	801,484	791,715	780,756
Tangible Book Value Per Share	57891.39	58020.19	58205.11	57495.65	56695.74
Buildings	105,267	88,881	88,881	82,936	77,814
Machinery	246,065	235,944	188,679	178,673	172,049
Construction In Progress	7,066	20,794	67,852	67,741	67,741

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