Van Phu - Invest Investment JSC (HOSE:VPI)

HOSE:VPI Balance Sheet

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	457,372	191,400	488,447	1,122,726	1,030,552
Short-Term Investments	40,508	301,218	333,480	45,380	4,276
Cash & Short-Term Investments	497,880	492,618	821,927	1,168,105	1,034,828
Cash Growth	1.07%	-40.07%	-29.64%	12.88%	55.36%
Accounts Receivable	182,810	62,226	87,950	351,130	1,044,202
Other Receivables	739,310	150,323	212,739	110,125	119,521
Receivables	1,444,856	1,107,858	1,632,928	937,755	1,757,495
Inventory	2,946,174	3,696,785	1,925,600	3,442,825	1,803,209
Prepaid Expenses	4,525	7,793	41,448	51,520	178,834
Other Current Assets	258,856	645,344	614,649	1,173,130	1,019,143
Total Current Assets	5,152,292	5,950,397	5,036,552	6,773,335	5,793,508
Property, Plant & Equipment	3,178,472	3,259,397	3,225,727	934,750	1,010,687
Long-Term Investments	1,593,639	1,742,583	1,439,388	1,475,585	982,561
Other Intangible Assets	5,167	5,028	5,516	6,037	4,821
Long-Term Accounts Receivable	3,379	11,977	20,203	-	-
Long-Term Deferred Tax Assets	115,008	91,810	58,641	2,777	1,327
Other Long-Term Assets	1,096,202	1,469,666	1,309,963	642,998	1,910,630
Total Assets	11,144,158	12,530,858	11,095,990	9,835,484	9,703,534
Accounts Payable	102,581	86,420	228,517	344,264	292,907
Accrued Expenses	424,013	821,130	358,420	293,606	235,554
Short-Term Debt	966,424	178,791	199,543	209,461	691,446
Current Portion of Long-Term Debt	-	1,916,859	595,199	1,585,015	580,809
Current Income Taxes Payable	-	231,775	194,956	28,621	97,495
Current Unearned Revenue	4,659	109,183	97,745	89,421	76,420
Other Current Liabilities	320,366	1,330,401	961,993	1,014,289	2,122,866
Total Current Liabilities	1,818,043	4,674,559	2,636,373	3,564,679	4,097,496
Long-Term Debt	3,582,399	3,262,827	3,835,222	1,958,984	1,764,608
Long-Term Deferred Tax Liabilities	21,219	19,786	34,784	6,742	-
Other Long-Term Liabilities	645,412	607,056	830,904	910,634	883,205
Total Liabilities	6,067,073	8,564,229	7,337,284	6,441,039	6,745,309
Common Stock	3,200,496	2,419,996	2,419,996	2,199,998	1,999,999
Additional Paid-In Capital	574,657	-	-	-	-
Retained Earnings	1,077,811	1,237,794	1,014,838	893,973	750,544
Comprehensive Income & Other	7,589	79,986	79,986	98,085	7,589
Total Common Equity	4,860,552	3,737,777	3,514,821	3,192,056	2,758,132
Minority Interest	216,533	228,853	243,886	202,389	200,093
Shareholders' Equity	5,077,085	3,966,629	3,758,707	3,394,445	2,958,224
Total Liabilities & Equity	11,144,158	12,530,858	11,095,990	9,835,484	9,703,534
Total Debt	4,548,823	5,358,476	4,629,964	3,753,460	3,036,863
Net Cash (Debt)	-4,050,943	-4,865,859	-3,808,037	-2,585,355	-2,002,035
Net Cash Per Share	-12656.91	-16755.74	-13113.10	-8902.75	-6894.07
Filing Date Shares Outstanding	320.19	290.4	290.4	290.4	290.4
Total Common Shares Outstanding	320.19	290.4	290.4	290.4	290.4
Working Capital	3,334,249	1,275,837	2,400,179	3,208,657	1,696,012
Book Value Per Share	15180.23	12871.15	12103.40	10991.94	9497.70
Tangible Book Value	4,855,385	3,732,748	3,509,305	3,186,019	2,753,311
Tangible Book Value Per Share	15164.09	12853.84	12084.40	10971.15	9481.10
Buildings	-	494,401	494,401	580,181	580,181
Machinery	-	86,138	84,078	32,089	26,241
Construction In Progress	2,648,755	2,704,416	2,647,566	359,670	423,210

Source: S&P Capital IQ. Standard template. Financial Sources.