Viet Phat Import Export Trading Investment JSC (HOSE:VPG)

HOSE:VPG Balance Sheet

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

Fiscal Year	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	1,532,123	1,529,299	748,374	246,450	179,331
Short-Term Investments	1,850	45,374	470	19,262	103,438
Cash & Short-Term Investments	1,533,973	1,574,673	748,844	265,712	282,769
Cash Growth	-2.58%	110.28%	181.83%	-6.03%	-67.30%
Accounts Receivable	319,291	873,840	432,591	607,650	664,500
Other Receivables	122,721	27,130	5,586	2,046	4,831
Receivables	442,012	900,970	438,177	609,696	669,331
Inventory	2,994,463	1,879,801	727,547	346,045	582,912
Prepaid Expenses	5,425	76	103.82	298.01	445.97
Other Current Assets	1,485,309	647,320	238,684	138,482	99,131
Total Current Assets	6,461,182	5,002,840	2,153,355	1,360,233	1,634,589
Property, Plant & Equipment	498,230	479,246	69,096	28,775	143,610
Long-Term Investments	157,750	157,750	157,750	157,750	128,750
Other Intangible Assets	35,830	35,830	-	-	-
Long-Term Deferred Tax Assets	162.74	10.72	-	-	-
Other Long-Term Assets	2,294	301,817	3,698	4,332	9,298
Total Assets	7,155,448	5,977,493	2,383,899	1,551,089	1,916,246
Accounts Payable	346,528	498,508	85,299	271,927	300,089
Accrued Expenses	29,788	44,322	43,885	30,049	9,893
Short-Term Debt	3,931,395	3,115,781	1,063,986	247,095	455,295
Current Portion of Long-Term Debt	112,508	15,336	-	949.4	1,129
Current Income Taxes Payable	4,956	11,186	79,132	16,422	1,397
Current Unearned Revenue	-	-	-	201,906	23,000
Other Current Liabilities	851,279	370,144	198,209	264,638	706,085
Total Current Liabilities	5,276,455	4,055,278	1,470,511	1,032,987	1,496,888
Long-Term Debt	386,004	441,506	-	-	72,155
Total Liabilities	5,662,459	4,496,783	1,470,511	1,032,987	1,569,043
Common Stock	842,071	801,983	431,197	391,998	264,499
Additional Paid-In Capital	237,849	237,849	-	-	-
Retained Earnings	383,154	410,882	482,417	126,296	82,705
Comprehensive Income & Other	-	-	-226.5	-191	-
Total Common Equity	1,463,073	1,450,714	913,388	518,103	347,204
Minority Interest	29,916	29,996	-	-	-
Shareholders' Equity	1,492,989	1,480,710	913,388	518,103	347,204
Total Liabilities & Equity	7,155,448	5,977,493	2,383,899	1,551,089	1,916,246
Total Debt	4,429,908	3,572,623	1,063,986	248,045	528,579
Net Cash (Debt)	-2,895,935	-1,997,950	-315,142	17,667	-245,810
Net Cash Per Share	-32752.99	-23114.26	-6026.45	343.70	-6011.87
Filing Date Shares Outstanding	88.42	88.42	52.29	52.29	39.52
Total Common Shares Outstanding	88.42	88.42	52.29	52.29	39.52
Working Capital	1,184,727	947,562	682,844	327,246	137,701
Book Value Per Share	16547.34	16407.33	17466.60	9907.59	8785.74
Tangible Book Value	1,427,244	1,414,885	913,388	518,103	347,204
Tangible Book Value Per Share	16142.11	16002.10	17466.60	9907.59	8785.74
Buildings	5,853	3,103	240	240	107,366
Machinery	51,883	56,229	62,400	53,717	52,425
Construction In Progress	482,475	462,118	50,431	13,464	12,408

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