Van Phu - Invest Investment JSC (HOSE: VPI)

VPI Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	99,616	191,400	488,447	1,122,726	1,030,552	650,500
Short-Term Investments	55,725	301,218	333,480	45,380	4,276	15,604
Cash & Short-Term Investments	155,341	492,618	821,927	1,168,105	1,034,828	666,104
Cash Growth	-32.62%	-40.07%	-29.64%	12.88%	55.36%	163.95%
Accounts Receivable	289,376	62,226	87,950	351,130	1,044,202	2,171,648
Other Receivables	807,854	150,323	212,739	110,125	119,521	86,424
Receivables	1,535,798	1,107,858	1,632,928	937,755	1,757,495	2,845,573
Inventory	3,347,634	3,696,785	1,925,600	3,442,825	1,803,209	2,077,233
Prepaid Expenses	14,984	7,793	41,448	51,520	178,834	4,195
Other Current Assets	249,437	645,344	614,649	1,173,130	1,019,143	565,774
Total Current Assets	5,303,194	5,950,397	5,036,552	6,773,335	5,793,508	6,158,879
Property, Plant & Equipment	3,173,234	3,259,397	3,225,727	934,750	1,010,687	856,873
Long-Term Investments	1,577,883	1,742,583	1,439,388	1,475,585	982,561	558,572
Goodwill	-	-	-	-	-	2,334
Other Intangible Assets	5,418	5,028	5,516	6,037	4,821	5,416
Long-Term Accounts Receivable	6,005	11,977	20,203	-	-	-
Long-Term Deferred Tax Assets	114,238	91,810	58,641	2,777	1,327	932.68
Other Long-Term Assets	1,108,721	1,469,666	1,309,963	642,998	1,910,630	1,389,339
Total Assets	11,288,693	12,530,858	11,095,990	9,835,484	9,703,534	8,972,345
Accounts Payable	94,104	86,420	228,517	344,264	292,907	340,523
Accrued Expenses	249,879	821,130	358,420	293,606	235,554	508,756
Short-Term Debt	1,884,256	178,791	199,543	209,461	691,446	1,003,859
Current Portion of Long-Term Debt	-	1,916,859	595,199	1,585,015	580,809	691,499
Current Income Taxes Payable	-	231,775	194,956	28,621	97,495	127,092
Current Unearned Revenue	2,278	109,183	97,745	89,421	76,420	74,832
Other Current Liabilities	347,782	1,330,401	961,993	1,014,289	2,122,866	754,532
Total Current Liabilities	2,578,300	4,674,559	2,636,373	3,564,679	4,097,496	3,501,094
Long-Term Debt	3,808,449	3,262,827	3,835,222	1,958,984	1,764,608	2,566,577
Long-Term Deferred Tax Liabilities	13,776	19,786	34,784	6,742	-	-
Other Long-Term Liabilities	714,412	607,056	830,904	910,634	883,205	213,506
Total Liabilities	7,114,937	8,564,229	7,337,284	6,441,039	6,745,309	6,281,177
Common Stock	2,903,994	2,419,996	2,419,996	2,199,998	1,999,999	1,600,000
Retained Earnings	974,070	1,237,794	1,014,838	893,973	750,544	866,641
Comprehensive Income & Other	79,986	79,986	79,986	98,085	7,589	7,589
Total Common Equity	3,958,050	3,737,777	3,514,821	3,192,056	2,758,132	2,474,230
Minority Interest	215,706	228,853	243,886	202,389	200,093	216,938
Shareholders' Equity	4,173,756	3,966,629	3,758,707	3,394,445	2,958,224	2,691,168
Total Liabilities & Equity	11,288,693	12,530,858	11,095,990	9,835,484	9,703,534	8,972,345
Total Debt	5,692,705	5,358,476	4,629,964	3,753,460	3,036,863	4,261,935
Net Cash (Debt)	-5,537,363	-4,865,859	-3,808,037	-2,585,355	-2,002,035	-3,595,831
Net Cash Per Share	-19068.16	-16755.74	-13113.10	-8902.75	-6894.07	-12382.34
Filing Date Shares Outstanding	290.15	290.4	290.4	290.4	290.4	290.4
Total Common Shares Outstanding	290.15	290.4	290.4	290.4	290.4	290.4
Working Capital	2,724,894	1,275,837	2,400,179	3,208,657	1,696,012	2,657,786
Book Value Per Share	13641.41	12871.15	12103.40	10991.94	9497.70	8520.08
Tangible Book Value	3,952,633	3,732,748	3,509,305	3,186,019	2,753,311	2,466,480
Tangible Book Value Per Share	13622.73	12853.84	12084.40	10971.15	9481.10	8493.39
Buildings	-	494,401	494,401	580,181	580,181	584,304
Machinery	-	86,138	84,078	32,089	26,241	29,713
Construction In Progress	2,637,514	2,704,416	2,647,566	359,670	423,210	245,856

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