BV Life JSC Balance Sheet

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

Millions VND. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023
Period Ending	Dec '25 Dec 31, 2025	Jan '25 Jan 1, 2025	Jan '24 Jan 1, 2024
Cash & Equivalents	3,298	2,028	31,998
Short-Term Investments	-	428.5	6,000
Cash & Short-Term Investments	3,298	2,457	37,998
Cash Growth	34.26%	-93.53%	-
Accounts Receivable	22,577	10,219	6,061
Other Receivables	79.36	545.75	251.29
Receivables	22,656	39,265	6,313
Inventory	255.45	10,952	1,418
Prepaid Expenses	90.5	216.3	40.49
Other Current Assets	7,715	11,629	7,521
Total Current Assets	34,016	64,519	53,290
Property, Plant & Equipment	56.43	147.21	10,022
Long-Term Investments	122,585	-	945.32
Other Long-Term Assets	20,497	29,460	21,736
Total Assets	177,155	94,126	85,994
Accounts Payable	7,949	8,581	4,603
Accrued Expenses	4,029	3,761	4,249
Short-Term Debt	-	1,458	1,679
Current Income Taxes Payable	2,373	113.59	148.55
Current Unearned Revenue	-	324.14	3,597
Other Current Liabilities	72.65	7,570	2,057
Total Current Liabilities	14,425	21,808	16,333
Long-Term Unearned Revenue	-	-	974.29
Other Long-Term Liabilities	543.27	873.27	651.87
Total Liabilities	14,968	22,681	17,959
Common Stock	120,000	60,000	30,000
Retained Earnings	42,510	11,509	38,034
Comprehensive Income & Other	-322.84	-63.5	-
Shareholders' Equity	162,187	71,445	68,034
Total Liabilities & Equity	177,155	94,126	85,994
Total Debt	-	1,458	1,679
Net Cash (Debt)	3,298	998.88	36,319
Net Cash Growth	230.21%	-97.25%	-
Net Cash Per Share	274.86	83.24	3026.59
Filing Date Shares Outstanding	12	12	17.2
Total Common Shares Outstanding	12	12	17.2
Working Capital	19,591	42,711	36,957
Book Value Per Share	13515.61	5953.78	3956.42
Tangible Book Value	162,187	71,445	68,034
Tangible Book Value Per Share	13515.61	5953.78	3956.42
Buildings	11,951	11,951	-
Machinery	5,359	5,427	-

Source: S&P Capital IQ. Standard template. Financial Sources.