Consolidated balance sheet

CONSOLIDATED BALANCE SHEET

As at 31 December 2023

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		13,504,495,425,086	11,624,186,590,632
I.	Cash and cash equivalents	110	4	2,284,399,788,772	2,125,625,291,560
1.	Cash	111		2,274,399,788,772	2,125,625,291,560
2.	Cash equivalents	112		10,000,000,000	-
II.	Short-term financial investments	120	5	8,242,000,000,000	6,812,000,000,000
1.	Held-to-maturity investments	123		8,242,000,000,000	6,812,000,000,000
III.	Short-term receivables	130		365,838,325,697	188,149,708,424
1.	Short-term trade receivables	131	6	198,511,991,794	1,404,795,808
2.	Short-term advances to suppliers	132	7	54,781,183,900	86,290,003,561
3.	Other short-term receivables	136	8	155,143,495,512	141,988,594,864
4.	Provision for short-term doubtful debts	137		(42,598,345,509)	(41,533,685,809)
IV.	Inventories	140	9	2,160,588,161,856	2,282,527,702,409
1.	Inventories	141		2,192,194,664,725	2,421,842,977,250
2.	Provision for devaluation of inventories	149		(31,606,502,869)	(139,315,274,841)
V.	Other short-term assets	150		451,669,148,761	215,883,888,239
1	Short-term prepayments	151	10	324,689,884,785	63,632,258,016
2.	Value added tax deductibles	152		126,477,061,647	151,749,427,894
3.	Taxes and other receivables from the State budget	153	16	502,202,329	502,202,329
B.	NON-CURRENT ASSETS	200		2,421,842,977,250	2,204,077,707,734
I.	Fixed assets	220		1,600,175,440,082	2,206,852,578,649
1.	Tangible fixed assets	221	11	1,249,767,699,101	2,159,644,948,177
	- Cost	222		15,430,176,837,908	15,270,937,810,324
	- Accumulated depreciation	223		(14,180,409,138,807)	(13,111,292,862,147)
2.	Intangible assets	227	12	350,407,740,981	47,207,630,472
	- Cost	228		500,317,770,131	178,465,717,860
	- Accumulated amortisation	229		(149,910,029,150)	(131,258,087,388)
II.	Long-term assets in progress	240		88,189,941,648	33,176,188,396
1	Construction in progress	242	13	88,189,941,648	33,176,188,396
III.	Other long-term assets	260		45,105,620,483	302,645,362,339
1	Long-term prepayments	242	13	88,189,941,648	33,176,188,396
2	Deferred tax assets	262		10,095,694,455	8,294,035,812
	TOTAL ASSETS (270=100+200)	270		15,237,966,427,299	14,166,860,720,016

Unit: VND

	RESOURCES	Codes	Notes	Closing balance	Opening balance
C.	LIABILITIES	300		5,274,583,193,141	3,561,411,903,496
I.	Current liabilities	310		4,517,257,789,256	2,874,435,985,843
1.	Short-term trade payables	311	14	1,989,283,412,550	1,028,475,736,079
2.	Short-term advances from customers	312	15	23,307,675,261	106,451,076,947
3.	Taxes and amounts payable to the State budget	313	16	74,088,243,051	71,483,643,553
4.	Payables to employees	314		150,051,864,301	136,580,729,153
5.	Short-term accrued expenses	315	16	444,104,239,194	238,922,429,225
6.	Other current payables	319	18	65,901,883,958	304,137,127,708
7.	Short-term loans and obligations under finance leases	320	19	845,805,808,955	2,559,405,532
8.	Short-term provisions	321	20	588,968,647,901	679,260,884,288
9.	Bonus and welfare funds	322	21	335,746,014,085	306,564,953,358
II.	Long-term liabilities	330		757,325,403,885	686,975,917,653
1.	Long-term loans and obligations under finance leases	338	22	2,964,479,875	1,048,481,500
2.	Scientific and technological development fund	343	23	754,360,924,010	685,927,436,153
D.	EQUITY	400		9,963,383,234,158	10,605,448,816,520
I.	Owners' equity	410	23	9,963,383,234,158	10,605,448,816,520
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		2,593,275,403,270	2,260,185,002,979
4.	Retained earnings	421		2,044,851,345,036	3,018,455,058,084
	- Retained earnings accumulated to the prior year end	421a		1,425,163,039,214	234,725,961,865
	- Retained earnings of the current year	421b		619,688,305,822	2,783,729,096,219
5.	Non-controlling interests	429	10	27,591,065,852	29,143,335,457
	TOTAL RESOURCES (440=300+400)	440		15,237,966,427,299	14,166,860,720,016