HOSE:VPI 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	706,152	497,531	191,400	488,447	1,122,726
Short-Term Investments	125,492	3,803	51,218	333,480	45,380
Cash & Short-Term Investments	831,644	501,334	242,618	821,927	1,168,105
Cash Growth	65.89%	106.64%	-70.48%	-29.64%	12.88%
Accounts Receivable	230,534	149,482	62,226	87,950	351,130
Other Receivables	17,727	387,504	400,431	212,739	110,125
Receivables	382,401	1,059,723	1,357,966	1,632,928	937,755
Inventory	5,544,054	2,946,726	3,696,785	1,925,600	3,442,825
Prepaid Expenses	72,101	4,258	7,793	41,448	51,520
Other Current Assets	1,511,225	747,360	645,236	614,649	1,173,130
Total Current Assets	8,341,426	5,259,401	5,950,397	5,036,552	6,773,335
Property, Plant & Equipment	3,331,351	3,067,074	3,259,397	3,225,727	934,750
Long-Term Investments	2,238,463	1,592,253	1,742,583	1,439,388	1,475,585
Other Intangible Assets	5,157	5,317	5,028	5,516	6,037
Long-Term Accounts Receivable	-	3,379	11,977	20,203	-
Long-Term Deferred Tax Assets	108,730	114,986	91,810	58,641	2,777
Other Long-Term Assets	682,486	1,096,110	1,469,666	1,309,963	642,998
Total Assets	14,707,613	11,138,519	12,530,858	11,095,990	9,835,484
Accounts Payable	142,173	83,167	86,420	228,517	344,264
Accrued Expenses	329,856	341,727	804,645	358,420	293,606
Short-Term Debt	582,477	333,565	178,791	199,543	209,461
Current Portion of Long-Term Debt	710,464	918,626	1,916,859	595,199	1,585,015
Current Income Taxes Payable	89,203	28,479	231,775	194,956	28,621
Current Unearned Revenue	81,951	78,659	98,368	90,612	89,421
Other Current Liabilities	1,347,376	321,349	1,357,701	969,126	1,014,289
Total Current Liabilities	3,283,500	2,105,573	4,674,559	2,636,373	3,564,679
Long-Term Debt	4,996,187	3,296,632	3,262,827	3,835,222	1,958,984
Long-Term Deferred Tax Liabilities	36,160	21,503	19,786	34,784	6,742
Other Long-Term Liabilities	911,801	640,671	607,056	830,904	910,634
Total Liabilities	9,227,648	6,064,379	8,564,229	7,337,284	6,441,039
Common Stock	3,200,496	3,200,496	2,419,996	2,419,996	2,199,998
Additional Paid-In Capital	574,657	574,657	-	-	-
Retained Earnings	1,457,736	1,075,987	1,237,794	1,014,838	893,973
Comprehensive Income & Other	18,389	7,589	79,986	79,986	98,085
Total Common Equity	5,251,277	4,858,728	3,737,777	3,514,821	3,192,056
Minority Interest	228,688	215,412	228,853	243,886	202,389
Shareholders' Equity	5,479,965	5,074,140	3,966,629	3,758,707	3,394,445
Total Liabilities & Equity	14,707,613	11,138,519	12,530,858	11,095,990	9,835,484
Total Debt	6,289,128	4,548,823	5,358,476	4,629,964	3,753,460
Net Cash (Debt)	-5,457,483	-4,047,489	-5,115,859	-3,808,037	-2,585,355
Net Cash Per Share	-17056.43	-13707.60	-17616.63	-13113.10	-8902.75
Filing Date Shares Outstanding	320.05	320.05	290.4	290.4	290.4
Total Common Shares Outstanding	320.05	320.05	290.4	290.4	290.4
Working Capital	5,057,926	3,153,828	1,275,837	2,400,179	3,208,657
Book Value Per Share	16407.70	15181.17	12871.15	12103.40	10991.94
Tangible Book Value	5,246,120	4,853,411	3,732,748	3,509,305	3,186,019
Tangible Book Value Per Share	16391.59	15164.56	12853.84	12084.40	10971.15
Buildings	509,697	494,401	494,401	494,401	580,181
Machinery	86,037	85,702	86,138	84,078	32,089
Construction In Progress	2,810,926	2,537,507	2,704,416	2,647,566	359,670

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