Thursday, November 5, 2026 5:34:39 AM - Markets open
VN-INDEX 1,733.02 +33.40/+1.97%
HNX-INDEX 257.88 +6.46/+2.57%
UPCOM-INDEX 122.61 +0.56/+0.46%
Sai Gon – Phu Tho Beer Joint Stock Company (BSP : UPCOM)
Consumer Goods : Brewers
12.30 +0.20/+1.65%
3:00:04 PM
Unit: VND Quarterly | Annual
    Q3 2025Q4 2025Q1 2026Q2 2026Q3 2026
ASSETS
 		       
A. CURRENT ASSETS AND SHORT-TERM INVESTMENTS
126,143133,912102,177139,781177,282
I. Cash and cash equivalents
30,70538,4973,37657,51467,678
1. Cash
30,7052,4973,3767,4842,178
2. Cash equivalents
 36,000 50,03065,500
II. Short-term financial investments
        
1. Trading securities
        
2. Provision for diminution in value of trading securities
        
3. Investments holding until maturity
        
III. Short-term receivables
14,21622,77312,49219,79536,199
1. Short-term receivables of customers
9,53017,8225,00316,15130,751
2. Prepayments to suppliers
4,6454,8437,4793,4825,438
3. Short-term intercompany receivables
        
4. Receivables according to the progress of construction contracts
        
5. Receivables on short-term loans
        
6. Other short-term receivables
401081016210
7. Provision for doubtful short-term receivables
        
IV. Inventories
80,88872,26086,08762,31773,145
1. Inventories
80,88872,26086,08763,58773,145
2. Provision for decline in value of inventories
   -1,269 
V. Other current assets
334381221155260
1. Short-term prepaid expenses
334381215155260
2. Deductible VAT
        
3. Taxes and the State Receivables
  6  
4. Repurchasing and reselling transactions in government bonds
        
5. Other current assets
        
B. FIXED ASSETS AND LONG-TERM INVESTMENTS
191,984187,251183,213190,094182,767
I. Long-term receivables
        
1. Long-term customer's receivables
        
2. Business capital in the subsidiary units
        
3. Internal long-term receivables
        
4. Receivables on long-term loans
        
5. Other long-term receivables
        
6. Provision for doubtful long-term receivables
        
II. Fixed assets
147,154142,474169,582166,454162,967
1. Tangible fixed assets
147,154142,474169,582166,454162,967
- Cost
614,735614,389646,249648,531650,361
- Accumulated depreciation
-467,581-471,915-476,668-482,077-487,394
2. Fixed assets of financial leasing
        
- Cost
        
- Accumulated depreciation
        
3. Intangible fixed assets
        
- Cost
        
- Accumulated depreciation
        
III. Real Estate Investments
        
- Cost
        
- Accumulated depreciation
        
IV. Long-term assets in progress
28,75929,051   
1. Costs of long-term production, business in progress
        
2. Costs of construction in progress
28,75929,051   
IV. Long-term financial investments
        
1. Investment in subsidiaries
        
2. Investments in associated companies, joint ventures
        
3. Other investments in equity instruments
        
4. Provision for diminution in value of financial long-term investments
        
5. Investments holding until maturity
        
V. Total other long-term assets
16,07215,72713,63223,64119,800
1. Long-term prepaid expenses
16,07215,72713,63223,64119,800
2. Deferred income tax assets
        
3. Other long-term assets
        
VI. Goodwills
        
TOTAL ASSETS
318,127321,163285,390329,876360,049
CAPITAL RESOURCES
 		       
A. LIABILITIES
134,460136,066103,662148,969169,678
I. Current liabilities
113,520116,94586,361133,489156,017
1. Borrowings and short-term financial leased liabilities
7,28047,18015,28018,88019,780
2. Long-term borrowings are due to pay
        
3. Short-term payables to sellers
18,5737,12616,31217,44521,959
4. Advances from customers
237712181,6541,299
5. Taxes and other payables to the State Budget
46,11733,02122,39547,31562,036
6. Payables to employees
2,5781,1001,1041,8392,732
7. Short-term accrued expenses
4,5135392782,1914,806
8. Short-term intercompany payables
        
9. Payables to the scheduled progress of construction contracts
        
10. Short-term unrealized Revenue
        
11. Other short-term payables
33,24427,01229,85443,14842,660
12. Provision for short term payables
        
13. Bonus and welfare fund
9778969201,017745
14. Price stabilization fund
        
15. Repurchasing and reselling transactions in government bonds
        
II. Long-term liabilities
20,94119,12117,30115,48113,661
1. Long-term payables to sellers
        
2. Long-term accrued expenses
        
3. Intercompany payables on business capital
        
4. Long-term intra-company payables
        
5. Other long-term payables
        
6. Borrowings and long-term financial leased liabilities
20,94119,12117,30115,48113,661
7. Convertible bonds
        
8. Deferred income tax payables
        
9. Provision for job loss allowance
        
10. Provision for long-term payables
        
11. Long-term unrealized revenue
        
12. Development fund of science and technology
        
B. OWNER'S EQUITY
183,666185,097181,728180,906190,371
I. ShareHolder's equity
183,666185,097181,728180,906190,371
1. Owner's investment capital
125,000125,000125,000125,000125,000
2. Share capital surplus
        
3. Bond conversion option
        
4. Other owner's capital
        
5. Treasury shares
        
6. Differences upon asset revaluation
        
7. Differences upon foreign exchange rate
        
8. Investment and development funds
23,51723,51723,51723,51723,517
9. Financial reserve funds
        
10. Other funds belonging to owner's equity
        
11. After tax undistributed profit
35,14936,58033,21132,38941,854
- After tax undistributed profit accumulated to the end of prior period
27,87627,87636,58021,95621,956
- Profit after tax undistributed this period
7,2738,704-3,36910,43319,898
12. Investment capital resource for basic construction
        
13. Assistance fund for arrangement of enterprises
        
14. interest of shareholders who not control
        
II. Funding resources and other funds
        
1. Funding resources
        
2. Funding resources that form fixed assets
        
3. Retrenchment provision fund
        
TOTAL CAPITAL RESOURCES
318,127321,163285,390329,876360,049
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