Vietnam Apatite - Phosphorus JSC (HSTC:PAT) Accumulated Depreciation: ₫-345,134 Mil (As of Jun. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

HSTC:PAT Vietnam Apatite - Phosphorus JSC HSTC:PAT
67 GF Score
Price ₫66,800.00
GF Value ₫97,752.09
Valuation Significantly Undervalued
! 6 Warning Signs
View Full Analysis

What is Vietnam Apatite - Phosphorus JSC Accumulated Depreciation?

Vietnam Apatite - Phosphorus JSC HSTC:PAT +0.45% 67 Accumulated Depreciation is ₫-345,134 Mil as of Jun. 2026. GuruFocus rates HSTC:PAT with a GF Score™ of 67/100 and a GF Value™ of ₫97,752.09 (Significantly Undervalued). The stock has 6 warning signs investors should review.

Note: A negative number here means the assets are depreciated. When depricates more, the absolute value gets bigger.

Vietnam Apatite - Phosphorus JSC's quarterly accumulated depreciation increased from Jun. 2025 (₫-300,101 Mil) to Dec. 2025 (₫-322,710 Mil) and increased from Dec. 2025 (₫-322,710 Mil) to Jun. 2026 (₫-345,134 Mil).

Vietnam Apatite - Phosphorus JSC's annual accumulated depreciation increased from Dec. 2023 (₫-230,787 Mil) to Dec. 2024 (₫-277,893 Mil) and increased from Dec. 2024 (₫-277,893 Mil) to Dec. 2025 (₫-322,710 Mil).


Vietnam Apatite - Phosphorus JSC Accumulated Depreciation Related Terms


Vietnam Apatite - Phosphorus JSC Accumulated Depreciation Historical Data

* Premium members only.

The historical data trend for Vietnam Apatite - Phosphorus JSC's Accumulated Depreciation can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Vietnam Apatite - Phosphorus JSC Accumulated Depreciation Chart

Vietnam Apatite - Phosphorus JSC Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Accumulated Depreciation
0.00 -186,074.17 -230,786.59 -277,893.02 -322,709.51

Vietnam Apatite - Phosphorus JSC Semi-Annual Data
Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25 Jun26
Accumulated Depreciation Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only -254,937.00 -277,893.02 -300,100.95 -322,709.51 -345,134.02
HSTC:PAT
67GF Score
Vietnam Apatite - Phosphorus JSC HSTC:PAT
Accumulated Depreciation is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Vietnam Apatite - Phosphorus JSC Accumulated Depreciation Calculation

The cumulative depreciation of an asset up to a single point in its life. Regardless of the method used to calculate it, the depreciation of an asset during a single period is added to the previous period's accumulated depreciation to get the current accumulated depreciation.

What does a Accumulated Depreciation of ₫-345,134 Mil mean?
Vietnam Apatite - Phosphorus JSC (HSTC:PAT) has a Accumulated Depreciation of ₫-345,134 Mil as of Jun. 2026. Accumulated depreciation is a contra-asset item that accounts for the decline in value of long-term assets. View historical data on Vietnam Apatite - Phosphorus JSC and its competitors.
Is Vietnam Apatite - Phosphorus JSC's Accumulated Depreciation too high?
Vietnam Apatite - Phosphorus JSC's current Accumulated Depreciation is ₫-345,134 Mil. Overall, Vietnam Apatite - Phosphorus JSC has a GF Score™ of 67/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Vietnam Apatite - Phosphorus JSC's Accumulated Depreciation compare to DOW?
Vietnam Apatite - Phosphorus JSC's Accumulated Depreciation of ₫-345,134 Mil can be compared against companies in the Chemicals industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Accumulated Depreciation for a Chemicals company?
A good Accumulated Depreciation depends on the Chemicals industry context. However, Accumulated Depreciation should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Accumulated Depreciation mean?
A high Accumulated Depreciation can signal that a stock is expensive relative to its fundamentals. Accumulated depreciation is a contra-asset item that accounts for the decline in value of long-term assets. View historical data on Vietnam Apatite - Phosphorus JSC and its competitors. Vietnam Apatite - Phosphorus JSC's current Accumulated Depreciation is ₫-345,134 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Vietnam Apatite - Phosphorus JSC stock overvalued right now?
Based on GuruFocus' analysis, Vietnam Apatite - Phosphorus JSC (HSTC:PAT) is currently considered Significantly Undervalued. The stock's GF Value™ is ₫97,752.09, compared to a current price of ₫66,800.00 — trading 31.7% below its estimated fair value. The current Accumulated Depreciation is ₫-345,134 Mil. Vietnam Apatite - Phosphorus JSC's overall GF Score™ is 67/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Accumulated Depreciation calculated?
Accumulated Depreciation is calculated from a company's financial statements. For Vietnam Apatite - Phosphorus JSC (HSTC:PAT), the current Accumulated Depreciation is ₫-345,134 Mil as of Jun. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Vietnam Apatite - Phosphorus JSC (HSTC:PAT) Overvalued in 2026?

Based on GuruFocus' analysis, Vietnam Apatite - Phosphorus JSC stock appears to be undervalued. The current stock price of ₫66,800.00 is trading 31.7% below its estimated GF Value™ of ₫97,752.09. GuruFocus considers Vietnam Apatite - Phosphorus JSC to be Significantly Undervalued.

Key valuation signals for HSTC:PAT:

  • Accumulated Depreciation: ₫-345,134 Mil
  • GF Value™: ₫97,752.09 vs. price of ₫66,800.00 (31.7% below fair value)
  • GF Score™: 67/100 with 6 warning signs

No single metric tells the full story. See the HSTC:PAT stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Vietnam Apatite - Phosphorus JSC Business Description

Address Lot KTB-01, B28 Tang Loong Industrial Park, Lao Cai Province, Bao Thang District, Tang Loong Town, VNM
Vietnam Apatite - Phosphorus JSC engages in the production, processing, and sale of yellow phosphorus and other products derived from yellow phosphorus and apatite, Phosphoric acid. Its product offerings comprise Industrial Phosphoric Acid, Apatite Ore, and Yellow phosphorus.
67GF Score

Get the complete analysis for HSTC:PAT

Accumulated Depreciation is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

₫66,800.00
Price
₫97,752.09
GF Value