CONSOLIDATED BALANCE SHEET
As at 31 December 2024
FORM B 01-DN/HN
Issued under Circular No. 202/2014/TT-BTC
dated 22 December 2014 of the Ministry of Finance
Unit: VND
| ASSETS | Codes | Notes | Closing balance | Opening balance | |
|---|---|---|---|---|---|
| A. | CURRENT ASSETS | 100 | 12,920,862,784,796 | 13,504,495,425,086 | |
| I. | Cash and cash equivalents | 110 | 5 | 1,903,248,325,989 | 2,284,399,788,772 |
| 1. | Cash | 111 | 1,903,248,325,989 | 2,274,399,788,772 | |
| 2. | Cash equivalents | 112 | 0 | 10,000,000,000 | |
| II. | Short-term financial investments | 120 | 6 | 7,039,051,232,877 | 8,242,000,000,000 |
| 1. | Held-to-maturity investments | 123 | 7,039,051,232,877 | 8,242,000,000,000 | |
| III. | Short-term receivables | 130 | 528,623,191,927 | 365,838,325,697 | |
| 1. | Short-term trade receivables | 131 | 7 | 298,904,899,906 | 198,511,991,794 |
| 2. | Short-term advances to suppliers | 132 | 8 | 225,763,998,056 | 54,781,183,900 |
| 3. | Other short-term receivables | 136 | 9 | 115,442,545,600 | 155,143,495,512 |
| 4. | Provision for short-term doubtful debts | 137 | 10 | (111,488,251,635) | (42,598,345,509) |
| IV. | Inventories | 140 | 11 | 2,950,300,636,844 | 2,160,588,161,856 |
| 1. | Inventories | 141 | 2,992,364,969,228 | 2,192,194,664,725 | |
| 2. | Provision for devaluation of inventories | 149 | (42,064,332,384) | (31,606,502,869) | |
| V. | Other short-term assets | 150 | 499,639,397,159 | 451,669,148,761 | |
| 1 | Short-term prepayments | 151 | 12 | 348,205,875,657 | 324,689,884.785 |
| 2. | Value added tax deductibles | 152 | 150,931,319,173 | 126,477,061,647 | |
| 3. | Taxes and other receivables from the State budget | 153 | 19 | 502,202,329 | 502,202,329 |
| B. | NON-CURRENT ASSETS | 200 | 2,807,984,553,349 | 1,733,471,002,213 | |
| I. | Long-term receivables | 210 | 511,526,016 | 0 | |
| Other long-term receivables | 216 | 511,526,016 | 0 | ||
| II. | Fixed assets | 220 | 1,946,194,464,286 | 1,600,175,440,082 | |
| 1. | Tangible fixed assets | 221 | 13 | 1,571,196,451,367 | 1,249,767,699,101 |
| - Cost | 222 | 16,486,331,655,016 | 15,430,176,837,908 | ||
| - Accumulated depreciation | 223 | (14,915,135,203,649) | (14,180,409,138,807) | ||
| 2. | Finance lease assets | 224 | 11,212,288,816 | 0 | |
| - Cost | 225 | 11,983,425,797 | 0 | ||
| - Accumulated depreciation | 226 | (771,136,981) | 0 | ||
| 3. | Intangible assets | 227 | 14 | 363,785,724,103 | 350,407,740,981 |
| - Cost | 228 | 537,970,181,901 | 500,317,770,131 | ||
| - Accumulated amortisation | 229 | (174,184,457,798) | (149,910,029,150) | ||
| III. | Long-term assets in progress | 240 | 601,165,574,098 | 88,189,941,648 | |
| 1 | Construction in progress | 242 | 15 | 601,165,574,098 | 88,189,941,648 |
| IV. | Other long-term assets | 260 | 260,112,988,949 | 45,105,620,483 | |
| 1 | Long-term prepayments | 261 | 12 | 181,639,981,420 | 35,009,926,028 |
| 2 | Deferred tax assets | 262 | 16 | 78,473,007,529 | 10,095,694,455 |
| TOTAL ASSETS (270=100+200) | 270 | 15,728,847,338,145 | 15,237,966,427,299 |
Unit: VND
| RESOURCES | Codes | Notes | Closing balance | Opening balance | |
|---|---|---|---|---|---|
| C. | LIABILITIES | 300 | 5,551,670,737,163 | 5,274,583,193,141 | |
| I. | Current liabilities | 310 | 4,680,730,113,512 | 4,517,257,789,256 | |
| 1. | Short-term trade payables | 311 | 17 | 1,611,510,930,688 | 1,989,283,412,550 |
| 2. | Short-term trade payables | 312 | 18 | 233,211,694,839 | 23,307,675,261 |
| 3. | Taxes and amounts payable to the State budget | 313 | 19 | 50,531,784,526 | 74,088,243,051 |
| 4. | Payables to employees | 314 | 168,882,879,845 | 150,051,864,301 | |
| 5. | Short-term accrued expenses | 315 | 20 | 466,157,762,224 | 444,104,239,194 |
| 6. | Other current payables | 319 | 21 | 64,017,498,674 | 65,901,883,958 |
| 7. | Short-term loans and obligations under finance leases | 320 | 22 | 1,229,228,015,118 | 845,805,808,955 |
| 8. | Short-term provisions | 321 | 23 | 616,680,781,280 | 588,968,647,901 |
| 9. | Bonus and welfare funds | 322 | 24 | 240,508,766,318 | 335,746,014,085 |
| II. | Long-term liabilities | 330 | 870,940,623,651 | 757,325,403,885 | |
| 1. | Long-term loans and obligations under finance leases | 338 | 25 | 119,527,496,051 | 2,964,479,875 |
| 2. | Scientific and technological development fund | 343 | 26 | 751,413,127,600 | 754,360,924,010 |
| D. | EQUITY | 400 | 10,177,176,600,982 | 9,963,383,234,158 | |
| I. | Owners' equity | 410 | 27 | 10,177,176,600,982 | 9,963,383,234,158 |
| 1. | Owners' contributed capital | 411 | 5,294,000,000,000 | 5,294,000,000,000 | |
| - Ordinary shares carrying voting rights | 411a | 5,294,000,000,000 | 5,294,000,000,000 | ||
| 2. | Other owner’s capital | 414 | 3,665,420,000 | 3,665,420,000 | |
| 3. | Investment and development fund | 418 | 2,964,211,891,877 | 2,593,275,403,270 | |
| 4. | Retained earnings | 421 | 1,882,513,091,925 | 2,044,851,345,036 | |
| - Retained earnings accumulated to the prior year end | 421a | 984,147,745,207 | 1,425,163,039,214 | ||
| - Retained earnings of the current year | 421b | 898,365,346,718 | 619,688,305,822 | ||
| 5. | Non-controlling interests | 429 | 32,786,197,180 | 27,591,065,852 | |
| TOTAL RESOURCES (440=300+400) | 440 | 15,728,847,338,145 | 15,237,966,427,299 |
The accompanying notes are an integral part of these consolidated financial statements
Huynh Thanh Trung
Preparer
Dinh Nhu Cuong
Chief Accountant
Le Ngoc Minh Tri
Executive Officer
27 February 2025