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	706,146	497,531	191,400	488,447	1,122,726
Short-Term Investments	878,790	3,787	51,218	333,480	45,380
Cash & Short-Term Investments	1,584,936	501,318	242,618	821,927	1,168,105
Cash Growth	216.15%	106.63%	-70.48%	-29.64%	12.88%
Accounts Receivable	230,899	149,482	62,226	87,950	351,130
Other Receivables	357,646	387,504	400,431	212,739	110,125
Receivables	722,685	1,059,723	1,357,966	1,632,928	937,755
Inventory	5,245,336	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	691,748	747,377	645,236	614,649	1,173,130
Total Current Assets	8,316,807	5,259,401	5,950,397	5,036,552	6,773,335
Property, Plant & Equipment	3,416,926	3,067,074	3,259,397	3,225,727	934,750
Long-Term Investments	2,231,584	1,592,253	1,742,583	1,439,388	1,475,585
Other Intangible Assets	5,134	5,317	5,028	5,516	6,037
Long-Term Accounts Receivable	-	3,379	11,977	20,203	-
Long-Term Deferred Tax Assets	103,533	114,986	91,810	58,641	2,777
Other Long-Term Assets	653,985	1,096,110	1,469,666	1,309,963	642,998
Total Assets	14,727,969	11,138,519	12,530,858	11,095,990	9,835,484
Accounts Payable	146,975	83,167	86,420	228,517	344,264
Accrued Expenses	358,110	341,511	804,645	358,420	293,606
Short-Term Debt	416,477	300,415	178,791	199,543	209,461
Current Portion of Long-Term Debt	661,901	951,776	1,916,859	595,199	1,585,015
Current Income Taxes Payable	87,269	28,479	231,775	194,956	28,621
Current Unearned Revenue	93,371	78,659	98,368	90,612	89,421
Other Current Liabilities	1,328,458	321,565	1,357,701	969,126	1,014,289
Total Current Liabilities	3,092,562	2,105,573	4,674,559	2,636,373	3,564,679
Long-Term Debt	5,210,749	3,296,632	3,262,827	3,835,222	1,958,984
Long-Term Deferred Tax Liabilities	38,019	21,503	19,786	34,784	6,742
Other Long-Term Liabilities	912,237	640,671	607,056	830,904	910,634
Total Liabilities	9,253,567	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	1,455,995	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	5,249,537	4,858,728	3,737,777	3,514,821	3,192,056
Minority Interest	224,865	215,412	228,853	243,886	202,389
Shareholders' Equity	5,474,402	5,074,140	3,966,629	3,758,707	3,394,445
Total Liabilities & Equity	14,727,969	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)	-4,704,192	-4,047,505	-5,115,859	-3,808,037	-2,585,355
Net Cash Per Share	-14698.32	-13707.65	-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	5,224,245	3,153,828	1,275,837	2,400,179	3,208,657
Book Value Per Share	16402.26	15181.17	12871.15	12103.40	10991.94
Tangible Book Value	5,244,403	4,853,411	3,732,748	3,509,305	3,186,019
Tangible Book Value Per Share	16386.22	15164.56	12853.84	12084.40	10971.15
Buildings	506,966	494,401	494,401	494,401	580,181
Machinery	87,843	85,702	86,138	84,078	32,089
Construction In Progress	2,895,999	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.