Viet Phat Import Export Trading Investment JSC (HOSE:VPG)

HOSE:VPG Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	359,505	1,628,109	1,532,123	1,529,299	748,374	246,450
Short-Term Investments	28	762	1,850	45,374	470	19,262
Cash & Short-Term Investments	359,533	1,628,871	1,533,973	1,574,673	748,844	265,712
Cash Growth	-54.81%	6.19%	-2.58%	110.28%	181.83%	-6.03%
Accounts Receivable	1,282,426	1,732,880	319,291	873,840	432,591	607,650
Other Receivables	52,605	196,749	122,721	27,130	5,586	2,046
Receivables	1,335,032	1,929,630	442,012	900,970	438,177	609,696
Inventory	908,233	3,357,258	2,994,463	1,879,801	727,547	346,045
Prepaid Expenses	16,925	15,637	5,425	76	103.82	298.01
Other Current Assets	1,255,067	891,848	1,485,309	647,320	238,684	138,482
Total Current Assets	3,874,789	7,823,244	6,461,182	5,002,840	2,153,355	1,360,233
Property, Plant & Equipment	107,945	100,828	498,230	479,246	69,096	28,775
Long-Term Investments	37,480	37,480	157,750	157,750	157,750	157,750
Other Intangible Assets	336,160	333,037	35,830	35,830	-	-
Long-Term Deferred Tax Assets	11,890	12,745	162.74	10.72	-	-
Other Long-Term Assets	146,906	149,543	2,294	301,817	3,698	4,332
Total Assets	4,515,170	8,456,876	7,155,448	5,977,493	2,383,899	1,551,089
Accounts Payable	368,050	1,946,628	346,528	498,508	85,299	271,927
Accrued Expenses	83,260	54,408	29,788	44,322	43,885	30,049
Short-Term Debt	2,367,223	4,338,775	3,931,395	3,115,781	1,063,986	247,095
Current Portion of Long-Term Debt	15,336	92,896	112,508	15,336	-	949.4
Current Income Taxes Payable	1,379	34,391	4,956	11,186	79,132	16,422
Current Unearned Revenue	51,809	7,920	-	-	-	201,906
Other Current Liabilities	34,868	193,498	851,279	370,144	198,209	264,638
Total Current Liabilities	2,921,924	6,668,516	5,276,455	4,055,278	1,470,511	1,032,987
Long-Term Debt	164,822	176,324	386,004	441,506	-	-
Long-Term Unearned Revenue	4,643	10,230	-	-	-	-
Total Liabilities	3,091,516	6,855,070	5,662,459	4,496,783	1,470,511	1,032,987
Common Stock	884,158	884,158	842,071	801,983	431,197	391,998
Additional Paid-In Capital	237,849	237,849	237,849	237,849	-	-
Retained Earnings	254,250	439,836	383,154	410,882	482,417	126,296
Comprehensive Income & Other	-	-	-	-	-226.5	-191
Total Common Equity	1,376,257	1,561,842	1,463,073	1,450,714	913,388	518,103
Minority Interest	47,397	39,964	29,916	29,996	-	-
Shareholders' Equity	1,423,654	1,601,806	1,492,989	1,480,710	913,388	518,103
Total Liabilities & Equity	4,515,170	8,456,876	7,155,448	5,977,493	2,383,899	1,551,089
Total Debt	2,547,381	4,607,995	4,429,908	3,572,623	1,063,986	248,045
Net Cash (Debt)	-2,187,848	-2,979,124	-2,895,935	-1,997,950	-315,142	17,667
Net Cash Per Share	-24745.00	-33694.49	-32753.61	-23114.26	-6026.45	343.70
Filing Date Shares Outstanding	88.42	88.42	88.42	88.42	52.29	52.29
Total Common Shares Outstanding	88.42	88.42	88.42	88.42	52.29	52.29
Working Capital	952,865	1,154,727	1,184,727	947,562	682,844	327,246
Book Value Per Share	15565.74	17664.75	16547.34	16407.33	17466.60	9907.59
Tangible Book Value	1,040,096	1,228,805	1,427,244	1,414,885	913,388	518,103
Tangible Book Value Per Share	11763.70	13898.03	16142.11	16002.10	17466.60	9907.59
Buildings	92,067	7,033	5,853	3,103	240	240
Machinery	59,963	63,366	51,883	56,229	62,400	53,717
Construction In Progress	6,469	75,928	482,475	462,118	50,431	13,464

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