Phu Nhuan Jewelry JSC (HOSE:PNJ)

Phu Nhuan Jewelry JSC 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	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Jan 1, 2021
Cash & Equivalents	256,849	1,122,712	896,148	879,548	355,455	422,235
Short-Term Investments	1,620,726	1,020,170	810,100	200,000	-	-
Cash & Short-Term Investments	1,877,574	2,142,882	1,706,248	1,079,548	355,455	422,235
Cash Growth	6.58%	25.59%	58.05%	203.71%	-15.82%	343.41%
Accounts Receivable	75,739	42,333	64,228	53,670	57,926	66,389
Other Receivables	65,847	60,073	28,716	21,887	14,567	5,922
Receivables	181,585	142,406	182,944	227,219	72,493	72,310
Inventory	13,647,266	13,015,170	10,940,938	10,506,055	8,754,742	6,545,906
Prepaid Expenses	73,561	80,427	46,529	38,161	56,717	66,113
Other Current Assets	169,673	311,712	81,460	115,375	52,786	37,365
Total Current Assets	15,949,660	15,692,597	12,958,118	11,966,358	9,292,192	7,143,929
Property, Plant & Equipment	297,438	313,133	285,474	270,561	289,933	314,248
Long-Term Investments	3,980	3,980	3,980	-	-	-
Other Intangible Assets	604,927	608,689	626,341	642,698	650,848	650,373
Long-Term Deferred Tax Assets	196,871	197,207	119,826	119,894	100,469	90,984
Other Long-Term Assets	366,441	392,125	433,818	337,613	285,575	283,612
Total Assets	17,419,317	17,207,731	14,427,558	13,337,125	10,619,017	8,483,146
Accounts Payable	559,299	624,291	257,305	277,213	680,447	481,588
Accrued Expenses	1,117,257	1,304,570	1,332,942	1,210,232	706,478	540,411
Short-Term Debt	3,488,033	3,341,542	2,384,288	2,683,046	2,721,931	1,835,575
Current Portion of Long-Term Debt	-	-	-	-	-	3,700
Current Income Taxes Payable	170,393	362,679	302,687	241,315	184,592	154,679
Other Current Liabilities	343,503	308,800	334,735	471,258	269,555	215,954
Total Current Liabilities	5,678,483	5,941,882	4,611,957	4,883,064	4,563,002	3,231,907
Other Long-Term Liabilities	10,542	10,542	9,421	9,966	43,380	9,377
Total Liabilities	5,689,026	5,952,424	4,621,377	4,893,030	4,606,383	3,241,284
Common Stock	3,380,748	3,380,748	3,281,692	2,461,716	2,276,124	2,276,124
Additional Paid-In Capital	1,950,310	1,950,310	1,851,376	2,251,376	991,262	991,262
Retained Earnings	6,402,618	5,927,633	4,676,497	3,734,387	2,750,157	1,977,860
Treasury Stock	-3,384	-3,384	-3,384	-3,384	-4,909	-3,384
Shareholders' Equity	11,730,291	11,255,307	9,806,181	8,444,095	6,012,634	5,241,862
Total Liabilities & Equity	17,419,317	17,207,731	14,427,558	13,337,125	10,619,017	8,483,146
Total Debt	3,488,033	3,341,542	2,384,288	2,683,046	2,721,931	1,839,275
Net Cash (Debt)	-1,610,458	-1,198,660	-678,040	-1,603,498	-2,366,476	-1,417,040
Net Cash Per Share	-4769.46	-3576.02	-2067.20	-5133.16	-7806.15	-4672.74
Filing Date Shares Outstanding	337.91	337.91	328	328	303.16	303.26
Total Common Shares Outstanding	337.91	337.91	328	328	303.16	303.26
Working Capital	10,271,176	9,750,716	8,346,162	7,083,293	4,729,190	3,912,022
Book Value Per Share	34714.74	33309.06	29896.93	25743.98	19833.50	17285.21
Tangible Book Value	11,125,364	10,646,618	9,179,839	7,801,396	5,361,786	4,591,489
Tangible Book Value Per Share	32924.51	31507.71	27987.35	23784.55	17686.59	15140.58
Buildings	156,728	156,728	157,653	156,289	155,952	157,111
Machinery	674,568	639,543	589,918	516,492	477,663	443,353
Construction In Progress	30,408	64,703	29,100	30,827	30,795	33,004

Updated Jan 24, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.