Vinpearl JSC (HOSE:VPL)

Vinpearl JSC Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2010
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2010
Cash & Equivalents	5,198,588	1,889,379	2,056,552	266,048	195,966	23,618
Short-Term Investments	339,162	155,027	130,782	123,152	149,388	1,175,085
Trading Asset Securities	1,406,325	1,406,325	1,406,325	6,074,229	6,835,658	-
Cash & Short-Term Investments	6,944,075	3,450,731	3,593,659	6,463,429	7,181,012	1,198,703
Cash Growth	150.72%	-3.98%	-44.40%	-9.99%	499.06%	-21.81%
Accounts Receivable	1,053,444	944,883	1,627,525	1,453,557	1,216,293	13,119
Other Receivables	1,909,747	1,024,374	4,023,563	6,159,772	335,050	363,862
Receivables	14,248,017	14,433,658	5,651,088	7,913,329	11,253,186	376,981
Inventory	5,748,318	5,851,593	3,109,895	2,571,783	3,064,322	16,517
Prepaid Expenses	553,036	176,640	145,627	204,734	141,344	7,964
Other Current Assets	3,997,198	1,594,595	1,455,566	2,244,494	2,283,964	115,073
Total Current Assets	31,490,644	25,507,217	13,955,835	19,397,769	23,923,828	1,715,237
Property, Plant & Equipment	38,134,802	37,386,935	27,005,033	31,619,861	33,336,687	2,567,984
Long-Term Investments	1,787,467	1,365,834	1,241,713	1,681,713	6,306,598	3,092,175
Goodwill	4,519,798	4,922,552	-	-	-	-
Other Intangible Assets	802,370	743,299	462,200	583,799	482,394	297,421
Long-Term Deferred Tax Assets	135,108	134,940	38,209	39,140	49,124	32,477
Other Long-Term Assets	11,089,318	1,543,089	1,369,740	2,680,925	1,169,270	60,361
Total Assets	88,619,507	76,483,141	44,072,730	56,003,207	65,267,901	7,765,656
Accounts Payable	1,719,221	3,202,092	1,782,919	1,707,390	1,864,406	50,022
Accrued Expenses	2,518,601	3,983,552	1,414,305	1,850,906	714,946	310,861
Short-Term Debt	3,071,675	3,311,311	1,232,801	4,092,050	15,630,569	304,689
Current Portion of Long-Term Debt	148,000	148,000	12,623,690	4,723,913	2,150,800	567,769
Current Income Taxes Payable	187,436	761,300	93,171	1,577	738	8,415
Current Unearned Revenue	13,001,750	124,943	2,596,360	2,511,918	3,371,102	34,805
Other Current Liabilities	5,970,909	18,871,985	3,652,113	11,194,513	13,601,700	9,938
Total Current Liabilities	26,617,592	30,403,183	23,395,359	26,082,267	37,334,261	1,286,499
Long-Term Debt	9,311,706	9,414,227	91,600	13,687,954	15,794,973	3,948,141
Long-Term Unearned Revenue	524,038	478,251	1,755,120	2,741,226	3,363,983	-
Long-Term Deferred Tax Liabilities	962,655	1,051,474	25,656	26,222	221,326	35,137
Other Long-Term Liabilities	15,279,264	3,652,041	5,488,172	4,995,477	4,516,966	4,361
Total Liabilities	52,695,255	44,999,176	30,755,907	47,533,146	61,231,509	5,274,137
Common Stock	17,933,004	17,232,122	15,041,382	26,525,322	26,525,322	1,799,057
Additional Paid-In Capital	15,686,884	11,389,128	-	1,381,597	1,381,597	-
Retained Earnings	3,501,345	3,073,350	523,626	-19,227,854	-23,458,068	158,983
Comprehensive Income & Other	-1,199,952	-213,406	-2,250,544	-213,346	-511,437	-2,206
Total Common Equity	35,921,281	31,481,194	13,314,464	8,465,719	3,937,414	1,955,834
Minority Interest	2,971	2,771	2,359	4,342	98,978	535,685
Shareholders' Equity	35,924,252	31,483,965	13,316,823	8,470,061	4,036,392	2,491,518
Total Liabilities & Equity	88,619,507	76,483,141	44,072,730	56,003,207	65,267,901	7,765,656
Total Debt	12,531,381	12,873,538	13,948,091	22,503,917	33,576,342	4,820,599
Net Cash (Debt)	-5,587,306	-9,422,807	-10,354,432	-16,040,488	-26,395,330	-3,621,896
Net Cash Per Share	-3159.85	-5586.53	-4269.07	-6047.24	-13389.80	-21009.67
Filing Date Shares Outstanding	1,793	1,723	1,504	2,653	1,971	179.91
Total Common Shares Outstanding	1,793	1,723	1,504	2,653	1,971	179.91
Working Capital	4,873,052	-4,895,966	-9,439,524	-6,684,498	-13,410,433	428,738
Book Value Per Share	20030.82	18268.90	8851.89	3191.56	1997.37	10871.44
Tangible Book Value	30,599,113	25,815,343	12,852,264	7,881,920	3,455,020	1,658,413
Tangible Book Value Per Share	17063.02	14980.94	8544.60	2971.47	1752.66	9218.23
Buildings	32,004,890	30,272,654	22,118,459	24,052,126	21,783,852	899,897
Machinery	13,142,623	13,141,311	9,853,431	9,996,031	10,102,293	536,100
Construction In Progress	5,185,337	5,029,426	3,993,457	5,007,600	9,073,135	1,384,761

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