Dry Cell and Storage Battery JSC (HOSE:PAC)

HOSE:PAC Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Jan 1, 2024	Jan 1, 2023	Jan 1, 2022	Jan 1, 2021
Cash & Equivalents	91,124	200,618	161,949	113,688	119,156	149,345
Short-Term Investments	695,000	555,000	505,870	542,000	789,800	673,415
Cash & Short-Term Investments	786,124	755,618	667,819	655,688	908,956	822,760
Cash Growth	1.03%	13.15%	1.85%	-27.86%	10.48%	-2.43%
Accounts Receivable	317,536	154,040	225,046	103,533	67,517	61,726
Other Receivables	16,818	8,403	30,847	27,282	31,257	28,968
Receivables	334,353	162,443	255,893	130,815	98,774	90,695
Inventory	803,568	696,246	643,252	759,924	673,629	690,615
Prepaid Expenses	7,057	5,647	4,821	7,620	5,388	6,816
Other Current Assets	325,372	212,308	154,401	109,643	111,616	117,287
Total Current Assets	2,256,475	1,832,262	1,726,186	1,663,690	1,798,363	1,728,172
Property, Plant & Equipment	386,439	406,113	411,353	460,556	375,183	369,329
Long-Term Investments	32,500	32,500	32,500	32,500	32,500	32,500
Other Intangible Assets	8,852	8,519	7,715	7,863	209,141	215,773
Long-Term Deferred Tax Assets	3,857	3,586	3,431	3,267	3,499	3,751
Other Long-Term Assets	249,046	251,802	252,320	248,714	49,948	50,705
Total Assets	2,937,169	2,534,781	2,433,506	2,416,590	2,468,635	2,400,230
Accounts Payable	196,980	133,533	212,941	85,499	153,936	136,175
Accrued Expenses	197,697	125,914	146,658	145,197	158,901	133,007
Short-Term Debt	1,483,698	1,200,405	1,047,378	1,117,707	1,109,070	1,200,610
Current Portion of Long-Term Debt	6,569	-	15,505	20,800	22,700	21,895
Current Portion of Leases	-	6,569	8,864	10,942	8,070	3,595
Current Income Taxes Payable	15,210	8,823	10,527	11,127	18,847	7,722
Other Current Liabilities	34,584	75,607	25,550	56,775	75,316	98,458
Total Current Liabilities	1,934,738	1,550,851	1,467,423	1,448,047	1,546,841	1,601,463
Long-Term Debt	1,410	-	-	15,505	36,305	59,005
Long-Term Leases	8,209	13,135	19,705	28,569	29,849	9,045
Other Long-Term Liabilities	-	1,910	1,910	1,410	1,503	420
Total Liabilities	1,944,356	1,565,896	1,489,037	1,493,530	1,614,497	1,669,933
Common Stock	697,073	464,717	464,717	464,717	464,717	464,717
Additional Paid-In Capital	1,585	1,585	1,585	1,585	1,585	1,585
Retained Earnings	294,155	502,584	478,166	456,758	387,836	263,995
Shareholders' Equity	992,813	968,885	944,468	923,060	854,138	730,297
Total Liabilities & Equity	2,937,169	2,534,781	2,433,506	2,416,590	2,468,635	2,400,230
Total Debt	1,499,885	1,220,110	1,091,451	1,193,522	1,205,993	1,294,150
Net Cash (Debt)	-713,761	-464,492	-423,633	-537,834	-297,037	-471,391
Net Cash Per Share	-10239.39	-6663.43	-6077.28	-7715.57	-4261.19	-6762.41
Filing Date Shares Outstanding	69.71	69.71	69.71	69.71	69.71	69.71
Total Common Shares Outstanding	69.71	69.71	69.71	69.71	69.71	69.71
Working Capital	321,737	281,411	258,763	215,643	251,522	126,710
Book Value Per Share	14242.59	13899.29	13549.01	13241.89	12253.16	10476.58
Tangible Book Value	983,960	960,366	936,753	915,197	644,997	514,524
Tangible Book Value Per Share	14115.59	13777.08	13438.33	13129.10	9252.90	7381.18
Buildings	212,430	212,031	211,864	211,393	202,072	193,797
Machinery	1,232,232	1,178,447	1,024,248	999,419	941,202	884,862
Construction In Progress	15,132	20,570	87,039	85,393	36,108	40,256

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