Phu Nhuan Jewelry JSC Annual Results: Standalone & Consolidated Reports

Annual Results

Results Snapshot

Figures in Million

Consolidate Annual Results

Dec'25

Dec'24

Dec'23

Dec'22

Dec'21

Dec'20

Dec'19

Net Sales

3,49,76,042.93

3,78,22,837.17

3,31,36,929.20

3,38,76,454.56

1,95,47,058.36

1,75,10,788.65

1,70,00,681.08

Other Operating Income

0.00

Total Operating income

3,49,76,042.93

3,78,22,837.17

3,31,36,929.20

3,38,76,454.56

1,95,47,058.36

1,75,10,788.65

1,70,00,681.08

Raw Material Cost

2,72,72,874.47

3,12,04,030.59

2,71,33,060.91

2,80,00,133.99

1,59,96,267.99

1,41,21,523.19

1,35,76,775.79

Purchase of Finished goods

0.00

(Increase) / Decrease In Stocks

0.00

Employee Cost

0.00

27,59,831.71

23,71,001.34

25,70,949.07

14,68,307.71

14,95,853.80

12,03,404.49

Power Cost

0.00

Manufacturing Expenses

1,64,992.38

66,761.78

1,34,674.91

1,04,643.24

1,09,587.86

1,57,853.20

1,16,720.41

Selling and Distribution Expenses

41,65,201.15

39,48,627.99

34,72,525.22

34,50,104.26

21,40,693.36

18,79,897.21

18,00,222.28

Other Expenses

-16,499.24

-2,82,659.35

-2,50,567.63

-2,67,559.23

-1,57,789.56

-1,65,370.70

-1,32,012.49

Total Expenditure (Excl Depreciation)

3,14,38,075.62

3,51,52,658.58

3,06,05,586.13

3,14,50,238.25

1,81,36,961.35

1,60,01,420.40

1,53,76,998.08

Operating Profit (PBDIT) excl Other Income

3537967.3

2670178.5999999996

2531343.1

2426216.3

1410097

1509368.2999999998

1623683

Other Income

1,76,081.39

47,595.64

94,548.37

-7,930.10

-20,005.59

-4,470.77

358.55

Operating Profit (PBDIT)

37,99,340.16

27,98,596.08

27,04,692.00

24,96,487.17

14,63,936.81

16,01,781.53

16,84,498.92

Interest

1,64,992.38

66,761.78

1,34,674.91

1,04,643.24

1,09,587.86

1,57,853.20

1,16,720.41

Exceptional Items

0.00

Gross Profit (PBDT)

77,03,168.46

66,18,806.58

60,03,868.29

58,76,320.57

35,50,790.37

33,89,265.46

34,23,905.29

Depreciation

85,291.46

80,821.85

81,257.09

79,516.38

75,118.43

97,947.87

61,066.13

Profit Before Tax

35,49,056.32

26,51,012.45

24,88,760.00

23,12,327.55

12,79,230.52

13,45,980.47

15,06,712.39

Tax

7,19,717.50

5,38,096.17

5,17,660.83

5,01,635.71

2,50,188.36

2,76,670.36

3,12,787.43

Provisions and contingencies

0.00

Profit After Tax

28,29,338.83

19,15,012.28

17,83,122.23

16,71,268.84

9,54,190.17

9,79,766.11

11,10,489.96

Extraordinary Items

0.00

Prior Period Expenses

0.00

Other Adjustments

0.00

Net Profit

28,29,338.83

19,15,012.28

17,83,122.23

16,71,268.84

9,54,190.17

9,79,766.11

11,10,489.96

Share in Profit of Associates

0.00

Minority Interest

0.00

Other related items

0.00

Consolidated Net Profit

28,29,338.83

19,15,012.28

17,83,122.23

16,71,268.84

9,54,190.17

9,79,766.11

11,10,489.96

Equity Capital

0.00

Face Value

0.0

10000.0

Reserves

1,32,75,754.82

1,12,55,306.63

98,06,180.66

84,44,094.65

60,12,633.98

52,41,861.87

45,77,265.81

Earnings per share (EPS)

0.0

5713.15

5437.21

5095.29

3147.53

3230.81

3671.77

Diluted Earnings per share

0.0

5713.15

5437.21

5095.29

3147.53

3230.81

3671.77

Operating Profit Margin (Excl OI)

10.12%

7.06%

7.63%

7.16%

7.21%

8.61%

9.55%

Gross Profit Margin

10.39%

7.22%

7.76%

7.06%

6.93%

8.25%

9.22%

PAT Margin

8.09%

5.06%

5.38%

4.93%

4.88%

5.6%

6.53%

Public Share Holdings (%)

0.0%

Pledged Promotor Holding (%)

0.0%

Annual Analysis Highlights

Net Sales

YoY Growth in year ended Dec 2025 is -7.53% vs 14.14% in Dec 2024

Consolidate Net Profit

YoY Growth in year ended Dec 2025 is 47.75% vs 7.40% in Dec 2024

Operating Profit (PBDIT) excl Other Income

YoY Growth in year ended Dec 2025 is 31.71% vs 5.40% in Dec 2024

Interest

YoY Growth in year ended Dec 2025 is 147.14% vs -50.43% in Dec 2024

Operating Profit Margin (Excl OI)

YoY Growth in year ended Dec 2025 has improved from Dec 2024

Compare Annual Results Of Phu Nhuan Jewelry JSC With

Select Peers

Figures in Million

Consolidate Annual Results

Change(VND)

Change(%)

Net Sales

3,49,76,042.93

41,73,930.14

3,08,02,112.79

737.96%

Other Operating Income

0.00

Total Operating income

3,49,76,042.93

41,73,930.14

3,08,02,112.79

737.96%

Raw Material Cost

2,72,72,874.47

21,34,046.15

2,51,38,828.32

1,177.99%

Purchase of Finished goods

0.00

(Increase) / Decrease In Stocks

0.00

Employee Cost

0.00

7,94,981.68

-7,94,981.68

-100.00%

Power Cost

0.00

Manufacturing Expenses

1,64,992.38

29,597.82

1,35,394.56

457.45%

Selling and Distribution Expenses

41,65,201.15

15,40,400.63

26,24,800.52

170.40%

Other Expenses

-16,499.24

-82,457.95

65,958.71

79.99%

Total Expenditure (Excl Depreciation)

3,14,38,075.62

36,74,446.78

2,77,63,628.84

755.59%

Operating Profit (PBDIT) excl Other Income

35,37,967.31

499,483.36

30,38,483.95

608.33%

Other Income

1,76,081.39

1,02,096.24

73,985.15

72.47%

Operating Profit (PBDIT)

37,99,340.16

6,94,550.97

31,04,789.19

447.02%

Interest

1,64,992.38

29,597.82

1,35,394.56

457.45%

Exceptional Items

0.00

Gross Profit (PBDT)

77,03,168.46

20,39,883.99

56,63,284.47

277.63%

Depreciation

85,291.46

92,971.37

-7,679.91

-8.26%

Profit Before Tax

35,49,056.32

5,71,981.79

29,77,074.53

520.48%

Tax

7,19,717.50

1,26,925.10

5,92,792.40

467.04%

Provisions and contingencies

0.00

Profit After Tax

28,29,338.83

3,81,827.40

24,47,511.43

641.00%

Extraordinary Items

0.00

Prior Period Expenses

0.00

Other Adjustments

0.00

Net Profit

28,29,338.83

3,81,827.40

24,47,511.43

641.00%

Share in Profit of Associates

0.00

Minority Interest

0.00

-1,418.20

1,418.20

100.00%

Other related items

0.00

Consolidated Net Profit

28,29,338.83

3,80,409.20

24,48,929.63

643.76%

Equity Capital

0.00

Face Value

0.00

10,000.00

0.00

Reserves

1,32,75,754.82

25,24,284.74

1,07,51,470.08

425.92%

Earnings per share (EPS)

0.00

3,993.47

-3,993.47

-100.00%

Diluted Earnings per share

0.00

3,993.47

-3,993.47

-100.00%

Operating Profit Margin (Excl OI)

10.12%

11.97%

0.00

-1.85%

Gross Profit Margin

10.39%

15.93%

0.00

-5.54%

PAT Margin

8.09%

9.15%

0.00

-1.06%

Public Share Holdings (%)

0.00

0.00%

Pledged Promotor Holding (%)

0.00

0.00%

Annual - Net Sales

Net Sales 34,97,604.29 Million

in Dec 2025

Figures in Million

YoY Growth in year ended Dec 2025 is -7.53% vs 14.14% in Dec 2024

Annual - Consolidate Net Profit

Consolidate Net Profit 2,82,933.88 Million

in Dec 2025

Figures in Million

YoY Growth in year ended Dec 2025 is 47.75% vs 7.40% in Dec 2024

Annual - Operating Profit (PBDIT)

Operating Profit (PBDIT) 3,62,325.88 Million

in Dec 2025

Figures in Million

YoY Growth in year ended Dec 2025 is 31.71% vs 5.40% in Dec 2024

Annual - Interest

Interest 16,499.24 Million

in Dec 2025

Figures in Million

YoY Growth in year ended Dec 2025 is 147.14% vs -50.43% in Dec 2024

Annual - Operating Profit Margin (Excl OI)

Operating Profit Margin (Excl OI) 10.12%

in Dec 2025

Figures in %

YoY Growth in year ended Dec 2025 has improved from Dec 2024