Vinpearl JSC 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	Jan '23 Jan 1, 2023	Jan '22 Jan 1, 2022
Cash & Equivalents	1,702,567	1,889,379	2,056,552	266,048	195,966
Short-Term Investments	569,216	155,027	130,782	123,152	149,388
Trading Asset Securities	1,406,325	1,406,325	1,406,325	6,074,229	6,835,658
Cash & Short-Term Investments	3,678,108	3,450,731	3,593,659	6,463,429	7,181,012
Cash Growth	6.59%	-3.98%	-44.40%	-9.99%	499.06%
Accounts Receivable	854,844	944,883	1,627,525	1,453,557	1,216,293
Other Receivables	2,409,597	1,024,374	4,023,563	6,159,772	335,050
Receivables	13,964,267	14,433,658	5,651,088	7,913,329	11,253,186
Inventory	5,491,448	5,851,593	3,109,895	2,571,783	3,064,322
Prepaid Expenses	140,513	176,640	145,627	204,734	141,344
Other Current Assets	4,464,279	1,594,595	1,455,566	2,244,494	2,283,964
Total Current Assets	27,738,615	25,507,217	13,955,835	19,397,769	23,923,828
Property, Plant & Equipment	37,278,865	37,386,935	27,005,033	31,619,861	33,336,687
Long-Term Investments	1,877,467	1,365,834	1,241,713	1,681,713	6,306,598
Goodwill	4,385,546	4,922,552	-	-	-
Other Intangible Assets	792,094	743,299	462,200	583,799	482,394
Long-Term Deferred Tax Assets	120,546	134,940	38,209	39,140	49,124
Other Long-Term Assets	11,605,788	1,543,089	1,369,740	2,680,925	1,169,270
Total Assets	86,845,921	76,483,141	44,072,730	56,003,207	65,267,901
Accounts Payable	2,478,660	3,202,092	1,782,919	1,707,390	1,864,406
Accrued Expenses	2,523,392	4,033,521	1,414,305	1,850,906	714,946
Short-Term Debt	2,561,625	3,311,311	1,232,801	4,092,050	15,630,569
Current Portion of Long-Term Debt	148,000	148,000	12,623,690	4,723,913	2,150,800
Current Income Taxes Payable	-	761,300	93,171	1,577	738
Current Unearned Revenue	394,691	124,943	2,596,360	2,511,918	3,371,102
Other Current Liabilities	16,821,328	18,822,016	3,652,113	11,194,513	13,601,700
Total Current Liabilities	24,927,696	30,403,183	23,395,359	26,082,267	37,334,261
Long-Term Debt	8,882,713	9,414,227	91,600	13,687,954	15,794,973
Long-Term Unearned Revenue	498,531	478,251	1,755,120	2,741,226	3,363,983
Long-Term Deferred Tax Liabilities	942,996	1,051,474	25,656	26,222	221,326
Other Long-Term Liabilities	14,996,169	3,652,041	5,488,172	4,995,477	4,516,966
Total Liabilities	50,248,105	44,999,176	30,755,907	47,533,146	61,231,509
Common Stock	17,933,004	17,232,122	15,041,382	26,525,322	26,525,322
Additional Paid-In Capital	15,686,884	11,389,128	-	1,381,597	1,381,597
Retained Earnings	4,174,916	3,073,350	523,626	-19,227,854	-23,458,068
Comprehensive Income & Other	-1,199,952	-213,406	-2,250,544	-213,346	-511,437
Total Common Equity	36,594,852	31,481,194	13,314,464	8,465,719	3,937,414
Minority Interest	2,964	2,771	2,359	4,342	98,978
Shareholders' Equity	36,597,816	31,483,965	13,316,823	8,470,061	4,036,392
Total Liabilities & Equity	86,845,921	76,483,141	44,072,730	56,003,207	65,267,901
Total Debt	11,592,338	12,873,538	13,948,091	22,503,917	33,576,342
Net Cash (Debt)	-7,914,230	-9,422,807	-10,354,432	-16,040,488	-26,395,330
Net Cash Per Share	-4442.16	-5586.53	-4269.07	-6047.24	-13389.80
Filing Date Shares Outstanding	1,793	1,723	1,504	2,653	1,971
Total Common Shares Outstanding	1,793	1,723	1,504	2,653	1,971
Working Capital	2,810,919	-4,895,966	-9,439,524	-6,684,498	-13,410,433
Book Value Per Share	20406.43	18268.90	8851.89	3191.56	1997.37
Tangible Book Value	31,417,212	25,815,343	12,852,264	7,881,920	3,455,020
Tangible Book Value Per Share	17519.21	14980.94	8544.60	2971.47	1752.66
Buildings	32,148,572	30,272,654	22,118,459	24,052,126	21,783,852
Machinery	14,038,147	13,141,311	9,853,431	9,996,031	10,102,293
Construction In Progress	4,917,752	5,029,426	3,993,457	5,007,600	9,073,135

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