ACL

Xuất nhập khẩu Thủy sản Cửu Long An Giang ·HOSE ·2026Q1

▲▲ Improving positively

Operating efficiency is improving Net margin 1.83%, +1.23pp YoY

Price

13,000

Latest close

01 Jun 2026

P/E 16.75x

P/B 0.80x

EPS 776

BVPS 16,297

ROE 4.8%

ROA 2.3%

Profit Margin 1.8%

Asset Turnover 1.27x

Equity Mult. 2.05x

TTM · Applied to: EPS, ROE, ROA, Net Margin, Asset Turnover, Debt/Equity

What Is Changing

On a TTM 2026Q1 basis, ACL is improving on both growth and profitability, painting a notably more positive picture versus the same period — earnings have been recovering gradually over multiple periods. When both scale and efficiency improve together, this is typically a sign of quality growth.

	                            
	                                TTM REVENUE
	                            
	                                    VND 2,121bn
	                                
+14.6%YoY

	                            
	                                TTM NET PROFIT
	                            
	                                    VND 39bn
	                                
+244.9%YoY

Metric	2025	2024	2023	2022	2021
Revenue	2,111.3	1,748.7	1,116.7	1,167.0	1,197.9
Growth	+21%	+57%	-4%	-3%	—
Net Income	34.3	10.8	9.9	117.9	42.4
Net Margin	1.62%	0.62%	0.88%	10.11%	3.54%

Metric	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24	Q1'24	Q4'23	Q3'23	Q2'23
Revenue	428.0	569.4	542.2	581.5	418.2	455.5	415.2	562.0	316.1	413.9	338.6	224.5
Growth	-25%	+5%	-7%	+39%	-8%	+10%	-26%	+78%	-24%	+22%	+51%	—
Net Income	3.4	15.5	14.0	6.0	2.6	2.1	3.4	3.2	2.3	1.3	4.8	4.3
Net Margin	0.80%	2.72%	2.58%	1.03%	0.62%	0.47%	0.81%	0.57%	0.72%	0.32%	1.42%	1.93%

Drivers of ACL's profit

TTM

Net profit attributable to parent increased vs last year, mainly helped by higher gross profit. Supporting and offsetting drivers:

Gross profit ↑ 70.2bn

Selling expenses ↑ 28.0bn

Administrative expenses ↑ 5.5bn

Finance costs ↑ 5.3bn

TTM

Net profit attributable to parent increased vs prior quarter, mainly helped by higher gross profit. Supporting and offsetting drivers:

Gross profit ↑ 6.4bn

Administrative expenses ↓ 4.2bn

Selling expenses ↑ 7.9bn

Finance costs ↑ 0.9bn

Financial income ↓ 0.7bn

Tax ↑ 0.1bn

Financial Highlights

Detailed analysis of each financial dimension

ROE = Profit Margin × Asset Turnover × Equity Multiplier

2025Q1 1.4% = 0.6% × 1.07 × 2.14

2026Q1 4.8% = 1.8% × 1.27 × 2.05

ROE rose from 1.4% to 4.8% — mainly driven by asset turnover, despite leverage moving in the opposite direction.

Net margin: 1.8% +1.2pp Asset turnover: 1.27x +0.20x Leverage: 2.05x -0.09x

Is the profit sustainable?

Margins are improving and earnings quality is solid — a durable foundation for ROE.

very positive positive stable watch under pressure

What is driving the margin?

Net margin edged up to 1.83%, rising 1.2pp. Core operating signals are improving as Gross margin rose 1.9pp are enough to offset pressure from SG&A / Revenue rose 0.4pp (in addition, Other profit / Revenue rose 0.0pp added support while Net financial result / Revenue fell 0.2pp remained a drag).

The improvement comes from core operations — this is a high-quality margin expansion.

Profitability trend

Net Margin 1.83% +1.2pp

Gross Margin 12.84% +1.9pp

SG&A / Revenue 9.76% +0.4pp

TTM YoY · 2025Q1 -> 2026Q1

Is capital being used efficiently?

Capital is being used more efficiently — ROIC rose and cash cycle shortened to 181.6 days.

Is capital being deployed efficiently?

ROIC expanded to 2.76%, rising 2.0pp. That translates to 2.76 in after-tax operating profit for every 100 units of operating capital. Both NOPAT margin rose 1.2pp and capital turnover rose 0.24x, with invested capital easing slightly by 67bn — capital-return quality improved from both sides.

NOPAT margin led the improvement, but the ROIC level has not yet cleared typical cost of capital — margin needs to hold in coming periods rather than being a one-period rebound.

Watchpoints

ROIC remains low

ROIC is currently 2.76% — below the typical cost-of-capital threshold; worth tracking whether upcoming periods can rise above this level.

CAPITAL EFFICIENCY TREND

ROIC 2.76% +2.0pp

NOPAT Margin 1.88% +1.2pp

Capital Turnover 1.47x +0.24x

Average Invested Capital 1,444.0bn −66.9bn

Balance Sheet

ROIC is improving — the asset structure below shows how capital is being allocated. Capital structure is balanced — liabilities at 0.84x equity, net debt at 0.69x equity.

Inventory ended the period at 840.0bn, roughly 54.0% of total assets.

Over the last 12 months, working capital released 141.9bn of cash, mainly thanks to lower receivables and lower inventories. Pressure from lower payables only partly offset that benefit.

Working Capital Drivers

Receivables decreased → higher CFO: +178.0bn

Inventories decreased → higher CFO: +177.5bn

Payables decreased → lower CFO: −213.6bn

Working Capital Efficiency

Working capital is being managed more efficiently, supporting overall capital efficiency. Cash conversion cycle improved by 76.6 days versus the same period last year. The main moves came from DIO fell 79.5 days, DSO rose 2.1 days, and DPO fell 0.8 days.

Improvement comes mainly from faster inventory turnover — watch whether this trend persists in coming periods.

Watchpoints

Cash conversion cycle remains stretched

CCC stands at 181.6 days, suggesting that working capital remains tied up for a relatively long operating cycle.

Receivables collection is slowing

DSO increased by +2.1 days, pointing to slower receivables turnover.

Working Capital Efficiency

Receivables 48.4 days +2.1 days

Inventory 151.9 days −79.5 days

Payables 18.8 days −0.8 days

Cash Conversion Cycle 181.6 days −76.6 days

Is financial risk significant?

Financial risk is low — leverage is safe, both CFO and FCF are positive.

Leverage & Liquidity

Leverage warrants monitoring, with net debt / equity at 0.69x and interest coverage only at 1.13x.

At present, short-term debt accounts for 100.0% of total debt, cash equals 10.6% of debt, and total debt stands at 631.8bn.

Watchpoints

Interest coverage is thin

Interest coverage is 1.13x, leaving limited room to absorb financing costs.

Short-term refinancing pressure is meaningful

Short-term debt accounts for 100.0% of total debt, raising near-term refinancing needs.

Leverage and liquidity trend

Net Debt / Equity 0.69x −0.16x

Interest Coverage 1.13x +0.71x

Cash / Debt 10.6% −1.9pp

Short-term Debt / Total Debt 100.0% 0.0pp

CFO / NI 5.44x +2.08x

TTM YoY · 2025Q1 -> 2026Q1

Cash Flow

With safe leverage noted above, cash flow below shows the self-funding capacity. Operating cash flow reached 217.9bn in 2025, against investing cash flow of -45.8bn.

Post-investment cash flow was positive +172.1bn. Financing cash flow was negative +174.7bn.

CFO / net income was 5.44x.

After spending +31.9bn on fixed-asset investment, the business generated trailing free cash flow of +180.0bn.

Cash Conversion

CFO TTM 211.9bn +173.9bn

Cash Capex 31.9bn +4.6bn

FCF TTM +180.0bn +169.3bn

Investment Takeaway

The business is heading the right way, but the current picture is still at partial confirmation — not yet a fully clean case. The positive points have clearly improved, showing the operating base is better than before. The brighter spot is operating efficiency, with net margin improving 1.2 pp. The main risk still sits in capital efficiency remains weak, with ROIC at 2.8%.

Improvement: operating efficiency is getting better, with trailing-12M net margin at 1.83% after expanding 1.2pp versus the same period last year.

Key risk: Capital efficiency remains weak.

Statement Data

Item	2025	2024	2023	2022	2021
Revenue	2,122.3	1,758.2	1,117.8	1,174.0	1,208.2
Revenue Deductions	10.9	9.4	1.1	7.1	0.0
Net Revenue	2,111.3	1,748.7	1,116.7	1,167.0	1,197.9
Cost of Goods Sold	1,845.4	1,559.4	950.9	891.7	0.0
Gross Profit	265.9	189.3	165.8	275.3	154.2
Financial Income	18.5	19.1	8.4	11.1	6.7
Financial Expenses	37.9	33.4	46.5	37.3	-35.9
Interest Expense	36.0	30.1	44.9	33.7	-33.5
Share of Associates and Joint Ventures	—	0.0	0.0	0.0	-0.0
Selling Expenses	143.5	115.4	67.0	68.5	-48.0
General and Administrative Expenses	63.8	45.8	43.0	43.9	-29.3
Operating Profit	39.2	13.7	17.7	136.7	47.6
Other Income	0.0	0.0	1.0	0.1	0.0
Other Expenses	0.6	0.3	4.9	2.1	0.0
Other Profit	-0.6	-0.3	-3.9	-2.0	-0.4
Profit Before Tax	38.7	13.4	13.7	134.7	47.2
Current Income Tax Expense	3.9	1.8	4.3	16.4	-4.8
Deferred Income Tax Expense	0.5	0.8	-0.4	0.4	0.0
Net Income	34.3	10.8	9.9	117.9	42.4
Non-controlling Interest	—	0.0	0.0	0.0	-0.0
Profit Attributable to Parent	34.3	10.8	9.9	117.9	42.4
Earnings per Share	683.00	215.00	196.00	2,351.00	1,340.00
Diluted EPS	683.00	215.00	196.00	2,351.00	845.38

Item	2025	2024	2023	2022	2021
A. SHORT-TERM ASSETS (100=110+120+130+140+150)	1,289.5	1,403.6	1,482.1	1,208.2	1,158.0
I. Cash and cash equivalents	63.6	66.1	71.1	38.1	102.2
1. Cash	63.6	66.1	71.1	38.1	0.0
2. Cash equivalents	—	0.0	0.0	0.0	0.0
II. Short-term financial investments	20.0	0.0	0.0	0.0	0.0
1. Available for sale securities	—	0.0	0.0	0.0	0.0
2. Provision for diminution in value of available for sale securities (*)	—	0.0	0.0	0.0	0.0
3. Held to maturity investments	20.0	0.0	0.0	0.0	0.0
III. Short-term receivables	252.7	277.6	221.0	165.7	136.8
1. Short-term trade accounts receivable	255.3	282.1	227.9	169.3	0.0
2. Short-term prepayments to suppliers	24.2	13.7	6.5	10.1	0.0
3. Short-term inter-company receivables	—	0.0	0.0	0.0	0.0
4. Construction contract progress receipts due from customers	—	0.0	0.0	0.0	0.0
5. Short-term loan receivables	—	0.0	0.0	0.0	0.0
6. Other short-term receivables	7.3	5.9	5.3	4.7	0.0
7. Provision for short-term doubtful debts (*)	-34.1	-24.1	-18.6	-18.4	0.0
8. Assets awaiting resolution	—	0.0	0.0	0.0	0.0
IV. Inventories	840.0	953.3	1,093.1	922.5	852.7
1. Inventories	840.0	953.3	1,093.1	922.5	0.0
2. Provision for decline in value of inventories	—	0.0	0.0	0.0	0.0
V. Other short-term assets	113.2	106.6	96.9	82.0	66.3
1. Short-term prepayments	1.0	0.3	0.4	1.1	0.0
2. Value added tax to be reclaimed	112.3	106.3	96.5	80.9	0.0
3. Taxes and other receivables from state authorities	—	0.0	0.0	0.0	0.0
4. Government bonds	—	0.0	0.0	0.0	0.0
5. Other short-term assets	—	0.0	0.0	0.0	0.0
B. LONG-TERM ASSETS (200=210+220+240+250+260+270)	266.9	260.4	267.1	273.1	300.0
I. Long-term receivables	—	0.0	0.0	0.0	0.0
1. Long-term trade receivables	—	0.0	0.0	0.0	0.0
2. Long-term prepayments to suppliers	—	0.0	0.0	0.0	0.0
3. Capital at inter-company	—	0.0	0.0	0.0	0.0
4. Long-term inter-company receivables	—	0.0	0.0	0.0	0.0
5. Long-term loan receivables	—	0.0	0.0	0.0	0.0
6. Other long-term receivables	—	0.0	0.0	0.0	0.0
7. Provision for long-term doubtful debts	—	0.0	0.0	0.0	0.0
II. Fixed assets	227.2	235.3	250.5	257.6	285.0
1. Tangible fixed assets	185.6	191.7	204.9	210.1	235.5
- Cost	726.7	702.9	686.0	658.5	0.0
- Accumulated depreciation	-541.1	-511.3	-481.0	-448.4	0.0
2. Financial leased fixed assets	—	0.0	0.0	0.0	0.0
- Cost	—	0.0	0.0	0.0	0.0
- Accumulated depreciation	—	0.0	0.0	0.0	0.0
3. Intangible fixed assets	41.6	43.6	45.6	47.5	49.5
- Cost	72.6	72.6	72.6	72.6	0.0
- Accumulated depreciation	-31.0	-29.0	-27.0	-25.0	0.0
III. Investment properties	—	0.0	0.0	0.0	0.0
- Cost	—	0.0	0.0	0.0	0.0
- Accumulated depreciation	—	0.0	0.0	0.0	0.0
IV. Long-term assets in progress	13.4	10.3	6.1	6.1	6.1
1. Long-term production in progress	—	0.0	0.0	0.0	0.0
2. Construction in progress	13.4	10.3	6.1	6.1	0.0
V. Long-term financial investments	—	1.0	1.0	1.0	1.0
1. Investments in subsidiaries	—	0.0	0.0	0.0	0.0
2. Investments in associates, joint-ventures	—	0.0	0.0	0.0	0.0
3. Investments in other entities	3.6	3.6	3.6	3.6	0.0
4. Provision for diminution in value of long-term investments	-3.6	-3.6	-3.6	-3.6	0.0
5. Held to maturity investments	—	1.0	1.0	1.0	0.0
6. Other long-term investments	—	0.0	0.0	0.0	0.0
VI. Other long-term assets	26.3	13.8	9.5	8.4	0.0
1. Long-term prepayments	25.9	12.9	7.8	7.2	0.0
2. Deferred income tax assets	0.4	0.9	1.7	1.3	0.0
3. Long-term equipment, supplies, spare parts	—	0.0	0.0	0.0	0.0
4. Other long-term assets	—	0.0	0.0	0.0	7.9
5. Goodwill	—	0.0	0.0	0.0	0.0
VII. Goodwill (before 2015)	—	0.0	0.0	0.0	0.0
TOTAL ASSETS (280=100+200)	1,556.3	1,664.0	1,749.2	1,481.4	1,457.9
A. LIABILITIES (300=210+330)	712.1	854.1	950.0	657.0	727.9
I. Short -term liabilities	712.1	854.1	950.0	657.0	727.9
1. Short-term trade accounts payable	91.1	69.5	93.8	83.3	73.4
2. Short-term advances from customers	27.5	27.6	17.8	20.3	28.1
3. Taxes and other payables to state authorities	4.3	1.8	4.6	16.7	0.0
4. Payable to employees	17.4	9.7	16.7	13.5	0.0
5. Short-term acrrued expenses	4.6	4.6	10.1	6.0	0.0
6. Short-term inter-company payables	—	0.0	0.0	0.0	0.0
7. Construction contract progress payments due to suppliers	—	0.0	0.0	0.0	0.0
8. Short-term unearned revenue	—	0.0	0.0	0.0	0.0
9. Other short-term payables	5.1	4.1	4.0	3.3	0.0
10. Short-term borrowings and financial leases	562.1	736.8	803.0	513.8	596.0
11. Provision for short-term liabilities	—	0.0	0.0	0.0	0.0
12.. Bonus and welfare fund	0.0	0.0	0.0	0.0	0.0
13. Price stabilization fund	—	0.0	0.0	0.0	0.0
14. Government bonds	—	0.0	0.0	0.0	0.0
II. Long-term liabilities	—	0.0	0.0	0.0	0.0
1. Long-term trade payables	—	0.0	0.0	0.0	0.0
2. Long-term advances from customers	—	0.0	0.0	0.0	0.0
3. Long-term acrrued expenses	—	0.0	0.0	0.0	0.0
4. Inter-company payables on business capital	—	0.0	0.0	0.0	0.0
5. Long-term inter-company payables	—	0.0	0.0	0.0	0.0
6. Long-term unearned revenue	—	0.0	0.0	0.0	0.0
7. Other long-term liabilities	—	0.0	0.0	0.0	0.0
8. Long-term borrowings and financial leases	—	0.0	0.0	0.0	0.0
9. Convertible bonds	—	0.0	0.0	0.0	0.0
10. Preferred stock (Debts)	—	0.00	0.00	0.00	0.00
11. Deferred income tax liabilities	—	0.0	0.0	0.0	0.0
12. Provision for long-term liabilities	—	0.0	0.0	0.0	0.0
13. Fund for technology development	—	0.0	0.0	0.0	0.0
14. Provision for severance allowances	—	0.0	0.0	0.0	0.0
B. OWNER'S EQUITY (400=410+430)	844.2	809.9	799.1	824.4	730.1
I. Owner's equity	844.2	809.9	799.1	824.4	0.0
1. Owner's capital	501.6	501.6	501.6	501.6	730.1
- Common stock with voting right	501,590,190,000.00	501,590,190,000.00	501,590,190,000.00	501,590,190,000.00	501,590,190,000.00
- Preferred stock	—	0.00	0.00	0.00	0.00
2. Share premium	15.5	15.5	15.5	15.5	15.5
3. Convertible bond option	—	0.0	0.0	0.0	0.0
4. Other capital of owners	—	0.0	0.0	0.0	0.0
5. Treasury shares	—	0.00	0.00	0.00	0.00
6. Assets revaluation differences	—	0.0	0.0	0.0	0.0
7. Foreign exchange differences	—	0.0	0.0	0.0	0.0
8. Investment and development fund	14.9	14.9	14.9	14.9	0.0
9. Fund to support corporate restructuring	—	0.0	0.0	0.0	0.0
10. Other funds from owner's equity	—	0.0	0.0	0.0	0.0
11. Undistributed earnings after tax	312.2	277.9	267.2	292.4	198.1
- Accumulated retained earning at the end of the previous period	277.9	267.2	257.3	174.5	155.6
- Undistributed earnings in this period	34.3	10.8	9.9	117.9	42.5
12. Reserves for investment in construction	—	0.0	0.0	0.0	0.0
13. Minority's interest	—	0.0	0.0	0.0	0.0
14. Financial reserves	—	0.0	0.0	0.0	0.0
II. Other resources and funds	—	0.0	0.0	0.0	0.0
1. Subsidized not-for-profit funds	—	0.0	0.0	0.0	0.0
2. Funds invested in fixed assets	—	0.0	0.0	0.0	0.0
C. MINORITY'S INTEREST	—	0.0	0.0	0.0	0.0
TOTAL OWNER'S EQUITY AND LIABILITIES (440=300+400+500)	1,556.3	1,664.0	1,749.2	1,481.4	1,457.9

Item	2025	2024	2023	2022	2021
Profit Before Tax	38.7	13.4	13.7	134.7	47.3
Depreciation of Fixed Assets and Investment Property	31.8	32.2	34.6	38.0	42.6
Provision (Increase)/Reversal	10.0	5.5	0.2	6.4	0.0
FX Gain/Loss from Revaluation of Monetary Items	-1.4	-2.5	-0.8	1.7	0.0
Gain/Loss from Investment Activities	-0.7	-0.1	-0.3	-0.2	0.0
Interest Expense	36.0	30.1	44.9	33.7	0.0
Gain/Loss on Disposal of Fixed Assets	—	0.0	0.0	0.0	0.0
Interest Income and Dividends	—	0.0	0.0	0.0	0.0
Amortization of Goodwill	—	0.0	0.0	0.0	0.0
Other Adjustments	—	0.0	0.0	0.0	0.0
Operating Profit Before Changes in Working Capital	114.4	78.5	92.3	214.3	122.8
Increase/(Decrease) in Receivables	11.0	54.5	30.5	13.2	0.0
Increase/(Decrease) in Inventory	113.3	139.8	-170.5	-69.9	0.0
Increase/(Decrease) in Payables (Excl. Interest and CIT)	29.7	-146.1	-82.0	-67.1	0.0
Increase/(Decrease) in Prepaid Expenses	-13.6	-5.0	0.0	-1.9	0.0
Changes in Trading Securities	—	0.0	0.0	0.0	0.0
Interest Paid	-35.1	-35.0	-46.7	-30.3	0.0
Corporate Income Tax Paid	-1.8	-4.3	-16.5	-6.3	0.0
Other Operating Receipts	—	0.0	0.0	0.0	0.0
Other Operating Payments	—	0.0	0.0	0.0	0.0
Net Cash Flow from Operating Activities	217.9	82.4	-192.9	51.9	361.8
Payments for Fixed Assets and Other Long-term Assets	-26.8	-21.2	-27.5	-10.6	-2.6
Proceeds from Disposal of Fixed Assets and Long-term Assets	—	0.0	0.0	0.0	0.0
Loans and Purchases of Debt Instruments	-20.0	0.0	0.0	0.0	0.0
Receipts from Loan Repayments and Sale of Debt Instruments	1.0	0.0	0.0	0.0	0.0
Investments in Other Entities	—	0.0	0.0	0.0	0.0
Proceeds from Investments in Other Entities	—	0.0	0.0	0.0	0.0
Dividends and Interest Income Received	0.1	0.1	0.3	0.2	0.0
Increase/(Decrease) in Term Deposits	—	0.0	0.0	0.0	0.0
Acquisition of Non-controlling Interests	—	0.0	0.0	0.0	0.0
Other Investing Receipts	—	0.0	0.0	0.0	0.0
Other Investing Payments	—	0.0	0.0	0.0	0.0
Net Cash Flow from Investing Activities	-45.8	-21.1	-27.2	-10.5	-2.6
Proceeds from Equity Issuance and Capital Contributions	—	0.00	0.00	0.00	0.00
Share Repurchases	—	0.00	0.00	0.00	0.00
Proceeds from Borrowings	1,771.9	1,849.4	1,702.5	1,157.9	1,595.6
Repayment of Borrowings	-1,946.6	-1,915.6	-1,414.2	-1,240.1	-1,884.1
Repayment of Finance Leases	—	0.0	0.0	0.0	0.0
Dividends Paid	—	0.0	-35.1	-23.2	-6.9
Other Financing Receipts	—	0.0	0.0	0.0	0.0
Other Financing Payments	—	0.0	0.0	0.0	0.0
Net Cash Flow from Financing Activities	-174.7	-66.2	253.2	-105.3	-295.5
Net Cash Flow During the Period	-2.6	-5.0	33.1	-64.0	50.9
Cash and Cash Equivalents at Beginning of Period	66.1	71.1	38.1	102.2	38.8
FX Difference from Revaluation	0.0	0.0	-0.1	-0.1	-0.4
Cash and Cash Equivalents at End of Period	63.6	66.1	71.1	38.1	102.2

Item	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24	Q1'24	Q4'23	Q3'23	Q2'23
Revenue	433.4	575.4	543.8	584.0	419.1	456.3	418.6	562.2	321.1	414.3	339.2	224.6
Revenue Deductions	5.4	6.0	1.6	2.5	0.9	0.9	3.3	0.2	5.0	0.4	0.6	0.1
Net Revenue	428.0	569.4	542.2	581.5	418.2	455.5	415.2	562.0	316.1	413.9	338.6	224.5
Cost of Goods Sold	369.6	486.4	472.4	520.4	366.2	402.9	365.2	514.4	276.8	360.0	293.2	184.2
Gross Profit	58.4	83.0	69.8	61.1	52.0	52.5	50.0	47.5	39.3	54.0	45.3	40.3
Financial Income	2.3	6.7	3.1	5.2	2.9	7.7	1.0	7.1	3.0	3.3	2.9	0.7
Financial Expenses	8.7	14.0	7.1	9.0	7.8	9.4	8.4	7.9	7.7	12.0	11.0	14.2
Interest Expense	6.5	13.5	6.9	8.8	6.8	8.6	6.3	7.8	7.5	11.4	11.0	13.9
Share of Associates and Joint Ventures	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Selling Expenses	36.8	47.9	33.3	33.3	28.9	37.3	28.8	28.3	21.0	25.9	18.9	12.4
General and Administrative Expenses	11.0	11.1	16.7	16.8	15.2	10.6	9.9	14.4	10.9	17.4	9.5	9.5
Operating Profit	4.2	16.8	15.8	7.1	3.1	2.9	3.9	4.0	2.6	2.0	8.9	5.0
Other Income	0.0	0.0	—	0.0	—	0.0	0.0	0.0	0.0	0.1	0.0	0.0
Other Expenses	0.3	0.1	0.0	0.1	0.2	0.2	0.1	0.0	0.0	0.3	3.5	0.3
Other Profit	-0.3	-0.1	-0.0	-0.1	-0.2	-0.2	-0.1	-0.0	-0.0	-0.2	-3.5	-0.3
Profit Before Tax	3.9	16.7	15.8	7.1	2.9	2.7	3.8	4.0	2.6	1.8	5.4	4.7
Current Income Tax Expense	0.4	0.9	1.8	0.9	0.3	-0.2	0.5	0.8	0.3	1.8	0.6	0.5
Deferred Income Tax Expense	—	0.3	-0.0	0.2	-0.0	0.8	0.0	-0.0	0.0	-1.3	0.0	-0.1
Net Income	3.4	15.5	14.0	6.0	2.6	2.1	3.4	3.2	2.3	1.3	4.8	4.3
Non-controlling Interest	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Profit Attributable to Parent	3.4	15.5	14.0	6.0	2.6	2.1	3.4	3.2	2.3	1.3	4.8	4.3
Earnings per Share	69.00	309.00	278.00	120.00	52.00	42.00	67.00	64.00	45.00	26.00	96.00	86.00
Diluted EPS	69.00	309.00	278.00	120.00	52.00	210.00	67.00	64.00	45.00	26.00	96.00	86.00

Item	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24	Q1'24	Q4'23	Q3'23	Q2'23
A. SHORT-TERM ASSETS (100=110+120+130+140+150)	1,314.6	1,293.7	1,519.2	1,559.3	1,491.2	1,409.4	1,465.2	1,505.4	1,433.3	1,483.1	1,512.0	1,409.1
I. Cash and cash equivalents	67.0	63.6	129.7	75.0	98.7	66.1	86.2	94.0	50.0	71.1	73.2	41.3
1. Cash	67.0	63.6	129.7	75.0	98.7	66.1	86.2	94.0	50.0	71.1	73.2	41.3
2. Cash equivalents	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
II. Short-term financial investments	20.0	20.0	20.0	20.0	20.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
1. Available for sale securities	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2. Provision for diminution in value of available for sale securities (*)	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3. Held to maturity investments	20.0	20.0	20.0	20.0	20.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
III. Short-term receivables	285.3	256.7	357.5	353.6	261.6	283.4	266.1	265.9	193.6	221.8	173.7	129.6
1. Short-term trade accounts receivable	293.3	255.3	361.1	370.0	269.6	281.9	256.3	263.3	199.8	227.9	175.2	131.2
2. Short-term prepayments to suppliers	19.0	24.2	20.2	7.7	10.4	19.7	22.6	15.9	7.2	7.2	11.6	11.6
3. Short-term inter-company receivables	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4. Construction contract progress receipts due from customers	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5. Short-term loan receivables	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6. Other short-term receivables	7.2	7.3	6.1	5.8	5.7	5.9	6.2	5.7	5.3	5.3	5.3	5.2
7. Provision for short-term doubtful debts (*)	-34.1	-30.0	-29.9	-29.9	-24.1	-24.1	-19.0	-19.0	-18.6	-18.6	-18.4	-18.4
8. Assets awaiting resolution	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
IV. Inventories	539.2	840.2	898.9	1,001.2	999.6	953.3	1,008.5	1,044.0	1,091.1	1,093.1	1,171.8	1,150.5
1. Inventories	539.2	840.2	898.9	1,001.2	999.6	953.3	1,008.5	1,044.0	1,091.1	1,093.1	1,171.8	1,150.5
2. Provision for decline in value of inventories	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
V. Short-term Biological Assets	282.9	—	—	—	—	—	—	—	—	—	—	—
1. Short-term consumable livestock	282.9	—	—	—	—	—	—	—	—	—	—	—
V. Other short-term assets	120.2	113.2	113.2	109.5	111.3	106.7	104.5	101.5	98.5	97.1	93.3	87.6
1. Short-term prepayments	2.3	1.0	2.2	1.6	1.4	0.3	0.3	0.3	0.3	0.4	0.5	0.9
2. Value added tax to be reclaimed	117.9	112.3	111.0	107.9	109.8	106.3	104.2	101.2	98.2	96.4	92.8	86.7
3. Taxes and other receivables from state authorities	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.2	0.0	0.0
4. Government bonds	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5. Other short-term assets	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
B. LONG-TERM ASSETS (200=210+220+240+250+260+270)	273.0	266.8	256.5	261.5	264.2	260.4	253.7	253.2	260.9	268.3	257.5	263.8
I. Long-term receivables	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
1. Long-term trade receivables	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2. Long-term prepayments to suppliers	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3. Capital at inter-company	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4. Long-term inter-company receivables	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5. Long-term loan receivables	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6. Other long-term receivables	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
7. Provision for long-term doubtful debts	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
II. Fixed assets	225.8	227.1	227.3	232.5	239.7	235.3	233.3	237.3	244.8	249.7	239.7	247.3
1. Tangible fixed assets	184.7	185.4	185.2	189.9	196.6	191.7	189.3	192.7	199.8	204.1	193.7	200.7
- Cost	733.2	—	—	—	—	702.9	693.0	688.8	688.3	685.2	667.5	666.7
- Accumulated depreciation	-548.5	—	—	—	—	-511.3	-503.7	-496.1	-488.5	-481.0	-473.8	-465.9
2. Financial leased fixed assets	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
- Cost	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
- Accumulated depreciation	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3. Intangible fixed assets	41.1	41.6	42.1	42.6	43.1	43.6	44.1	44.6	45.1	45.6	46.1	46.5
- Cost	72.6	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
- Accumulated depreciation	-31.5	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
III. Investment properties	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
- Cost	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
- Accumulated depreciation	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
IV. Long-term assets in progress	20.5	13.4	6.6	6.1	6.3	10.3	8.4	6.3	6.3	6.1	6.1	6.1
1. Long-term production in progress	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2. Construction in progress	20.5	13.4	6.6	6.1	6.3	10.3	8.4	6.3	6.3	6.1	6.1	6.1
V. Long-term financial investments	—	—	—	1.0	1.0	1.0	1.0	1.0	1.0	1.0	1.0	1.0
1. Investments in subsidiaries	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2. Investments in associates, joint-ventures	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3. Investments in other entities	3.6	3.6	3.6	3.6	3.6	3.6	3.6	3.6	3.6	3.6	3.6	3.6
4. Provision for diminution in value of long-term investments	-3.6	-3.6	-3.6	-3.6	-3.6	-3.6	-3.6	-3.6	-3.6	-3.6	-3.6	-3.6
5. Held to maturity investments	—	—	—	1.0	1.0	1.0	1.0	1.0	1.0	1.0	1.0	1.0
6. Other long-term investments	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
VI. Other long-term assets	26.7	26.3	22.5	21.9	17.2	13.8	11.0	8.6	8.7	11.5	10.7	9.4
1. Long-term prepayments	26.3	25.9	21.8	21.2	16.2	12.9	9.2	6.9	7.0	7.8	8.3	8.0
2. Deferred income tax assets	0.4	0.4	0.7	0.7	0.9	0.9	1.7	1.7	1.7	3.7	2.4	1.4
3. Long-term equipment, supplies, spare parts	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4. Other long-term assets	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5. Goodwill	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
VII. Goodwill (before 2015)	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
TOTAL ASSETS (280=100+200)	1,587.6	1,560.5	1,775.7	1,820.8	1,755.4	1,669.8	1,718.9	1,758.6	1,694.1	1,751.3	1,769.5	1,672.9
A. LIABILITIES (300=210+330)	770.2	712.2	942.9	1,002.2	942.9	860.2	911.4	954.0	892.7	950.1	969.5	877.4
I. Short -term liabilities	770.2	712.2	942.9	1,002.2	942.9	860.2	911.4	954.0	892.7	950.1	969.5	877.4
1. Short-term trade accounts payable	92.4	91.1	112.7	155.4	97.7	75.5	124.6	153.1	79.1	93.8	89.0	74.5
2. Short-term advances from customers	21.7	27.5	34.6	21.3	32.3	27.6	17.9	26.9	20.8	17.8	15.3	16.6
3. Taxes and other payables to state authorities	1.9	4.4	4.5	2.6	1.1	1.9	2.1	1.2	1.5	4.7	3.2	1.8
4. Payable to employees	7.8	17.4	18.4	13.3	10.6	9.7	18.9	20.2	15.0	16.7	10.3	7.5
5. Short-term acrrued expenses	8.0	4.6	4.1	3.7	4.0	4.6	4.8	10.3	6.9	10.0	9.1	6.9
6. Short-term inter-company payables	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
7. Construction contract progress payments due to suppliers	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
8. Short-term unearned revenue	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
9. Other short-term payables	6.7	5.1	5.9	5.5	5.3	4.1	4.1	4.8	4.7	4.0	4.5	21.8
10. Short-term borrowings and financial leases	631.8	562.1	762.7	800.4	791.9	736.8	738.8	737.4	764.6	803.0	838.0	748.4
11. Provision for short-term liabilities	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
12.. Bonus and welfare fund	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
13. Price stabilization fund	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
14. Government bonds	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
II. Long-term liabilities	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
1. Long-term trade payables	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2. Long-term advances from customers	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3. Long-term acrrued expenses	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4. Inter-company payables on business capital	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5. Long-term inter-company payables	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6. Long-term unearned revenue	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
7. Other long-term liabilities	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
8. Long-term borrowings and financial leases	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
9. Convertible bonds	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
10. Preferred stock (Debts)	—	—	—	—	—	0.00	0.00	0.00	0.00	0.00	0.00	0.00
11. Deferred income tax liabilities	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
12. Provision for long-term liabilities	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
13. Fund for technology development	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
14. Provision for severance allowances	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
B. OWNER'S EQUITY (400=410+430)	817.4	848.3	832.9	818.6	812.5	809.7	807.6	804.6	801.4	801.3	800.0	795.4
I. Owner's equity	817.4	848.3	832.9	818.6	812.5	809.7	807.6	804.6	801.4	801.3	800.0	795.4
1. Owner's capital	501.6	501.6	501.6	501.6	501.6	501.6	501.6	501.6	501.6	501.6	501.6	501.6
- Common stock with voting right	501,590,190,000.00	501,590,190,000.00	501,590,190,000.00	501,590,190,000.00	501,590,190,000.00	501,590,190,000.00	501,590,190,000.00	501,590,190,000.00	501,590,190,000.00	501,590,190,000.00	501,590,190,000.00	501,590,190,000.00
- Preferred stock	—	—	—	—	—	0.00	0.00	0.00	0.00	0.00	0.00	0.00
2. Share premium	15.5	15.5	15.5	15.5	15.5	15.5	15.5	15.5	15.5	15.5	15.5	15.5
3. Convertible bond option	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4. Other capital of owners	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5. Treasury shares	—	—	—	—	—	0.00	0.00	0.00	0.00	0.00	0.00	0.00
6. Assets revaluation differences	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
7. Foreign exchange differences	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
8. Investment and development fund	14.9	14.9	14.9	14.9	14.9	14.9	14.9	14.9	14.9	14.9	14.9	14.9
9. Fund to support corporate restructuring	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
10. Other funds from owner's equity	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
11. Undistributed earnings after tax	285.4	316.3	300.9	286.6	280.5	277.7	275.6	272.6	269.4	269.3	268.0	263.5
- Accumulated retained earning at the end of the previous period	282.0	277.9	277.9	277.9	277.9	267.2	267.2	267.2	267.2	257.3	257.3	257.3
- Undistributed earnings in this period	3.4	38.4	23.0	8.7	2.6	10.5	8.4	5.5	2.3	12.0	10.7	6.2
12. Reserves for investment in construction	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
13. Minority's interest	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
14. Financial reserves	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
II. Other resources and funds	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
1. Subsidized not-for-profit funds	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2. Funds invested in fixed assets	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
C. MINORITY'S INTEREST	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
TOTAL OWNER'S EQUITY AND LIABILITIES (440=300+400+500)	1,587.6	1,560.5	1,775.7	1,820.8	1,755.4	1,669.8	1,718.9	1,758.6	1,694.1	1,751.3	1,769.5	1,672.9

Item	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24	Q1'24	Q4'23	Q3'23	Q2'23
Profit Before Tax	3.9	12.4	15.7	7.6	2.9	2.7	3.8	4.0	2.6	1.7	5.3	4.6
Depreciation of Fixed Assets and Investment Property	7.9	8.0	7.7	7.9	8.2	8.1	8.1	8.0	8.0	7.7	8.3	9.2
Provision (Increase)/Reversal	—	4.2	0.0	5.8	—	2.6	0.0	0.4	0.0	0.2	0.0	0.0
FX Gain/Loss from Revaluation of Monetary Items	—	0.3	—	-1.7	—	-1.2	2.9	-2.9	0.0	-0.8	-0.2	0.2
Gain/Loss from Investment Activities	-0.7	4.1	-4.5	0.7	-0.9	-1.4	-3.6	1.2	-1.2	3.8	-4.1	1.3
Interest Expense	7.2	10.3	10.1	7.9	7.7	10.0	9.6	6.7	8.5	7.5	14.9	12.8
Gain/Loss on Disposal of Fixed Assets	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Interest Income and Dividends	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Amortization of Goodwill	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Other Adjustments	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Operating Profit Before Changes in Working Capital	18.3	37.7	30.8	28.1	17.8	20.8	20.9	17.4	17.9	20.0	24.2	28.1
Increase/(Decrease) in Receivables	210.3	70.4	-125.2	22.5	43.3	-20.9	-102.6	23.8	45.0	22.0	-119.0	47.5
Increase/(Decrease) in Inventory	17.9	58.9	102.3	-1.6	-46.3	55.2	35.5	47.2	1.9	78.8	-21.3	-87.6
Increase/(Decrease) in Payables (Excl. Interest and CIT)	-258.3	19.2	73.4	-47.8	-15.0	-50.2	52.0	-8.7	-33.9	-55.3	87.2	-40.8
Increase/(Decrease) in Prepaid Expenses	-1.8	-2.8	-1.3	-5.2	-4.4	-3.7	-2.3	0.2	0.8	0.6	0.1	0.3
Changes in Trading Securities	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Interest Paid	-5.1	-12.8	-4.6	-7.5	-10.2	-11.4	-10.6	-7.1	-8.6	-12.4	-12.5	-12.3
Corporate Income Tax Paid	-3.9	0.0	0.0	-0.2	-1.6	0.0	-0.0	-0.9	-3.4	-1.6	1.6	-1.6
Other Operating Receipts	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Other Operating Payments	-0.0	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Net Cash Flow from Operating Activities	-22.4	170.6	75.4	-11.7	-16.4	-10.1	-7.2	71.8	19.7	52.2	-39.6	-66.4
Payments for Fixed Assets and Other Long-term Assets	-13.7	-14.6	-3.2	-0.4	-8.6	-11.9	-6.2	-0.5	-2.6	-18.5	-0.8	-0.7
Proceeds from Disposal of Fixed Assets and Long-term Assets	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Loans and Purchases of Debt Instruments	—	0.0	—	-20.0	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Receipts from Loan Repayments and Sale of Debt Instruments	28.0	1.0	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Investments in Other Entities	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Proceeds from Investments in Other Entities	—	—	1.0	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Dividends and Interest Income Received	—	-1.6	-0.9	-0.0	2.5	4.0	4.3	-0.1	0.1	0.1	0.1	-1.3
Increase/(Decrease) in Term Deposits	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Acquisition of Non-controlling Interests	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Other Investing Receipts	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Other Investing Payments	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Net Cash Flow from Investing Activities	14.3	-36.2	17.0	-20.4	-6.1	-7.9	-2.0	-0.6	-2.5	-18.4	-0.7	-2.0
Proceeds from Equity Issuance and Capital Contributions	—	—	—	—	—	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Share Repurchases	—	—	—	—	—	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Proceeds from Borrowings	361.9	477.3	356.3	493.9	444.4	486.7	427.7	490.2	444.7	469.3	415.4	380.1
Repayment of Borrowings	-320.2	-677.9	-394.0	-485.4	-389.2	-488.8	-426.3	-517.4	-483.1	-505.1	-325.8	-288.7
Repayment of Finance Leases	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Dividends Paid	-30.2	—	—	—	—	0.0	0.0	0.0	0.0	0.0	-17.5	-17.6
Other Financing Receipts	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Other Financing Payments	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Net Cash Flow from Financing Activities	11.5	-200.6	-37.7	8.4	55.2	-2.1	1.4	-27.2	-38.4	-35.8	72.1	73.8
Net Cash Flow During the Period	3.4	-66.1	54.6	-23.7	32.6	-20.1	-7.8	44.0	-21.1	-2.0	31.9	5.4
Cash and Cash Equivalents at Beginning of Period	63.6	129.7	75.0	98.7	66.1	71.1	71.1	71.1	71.1	38.1	38.1	38.1
FX Difference from Revaluation	—	0.0	—	-0.0	—	0.0	0.0	-0.0	0.0	-0.1	-0.0	0.0
Cash and Cash Equivalents at End of Period	67.0	63.6	129.7	75.0	98.7	66.1	86.2	94.0	50.0	71.1	73.2	41.3

Explore Other Stocks In The Same Sector

VNM, MCH, MSN, QNS, VHC, DBC, PAN, ANV, TID, SBT, MML, KDC, MPC, AGX, VCF, FMC, SLS, CMF, SEA, NCG, MCM, IDP, TFC, APF, ABT, NAF, IDI, ASM, ANT, SGC, OGC, LSS, BCF, HNF, OCH, CMX, VSN, CMM, DAT, CAT, KHS, CBS, BNA, SAF, AFX, HHC, CCA, LAF, THP, SPV, GCF, MLS, KTS, SPH, SJ1, VLC, DMN, CMN, TT6, VHE, HNM, SNC, PSL, C22, SPD, BMV, VNH, CAN, AAM, PRO, NSS, FCS, BLF, ATA, UXC, ICF, AGF, CAD, TS4, TCJ, NGC, HAF, AVF, JOS, APT, NDF

Need support? If you need support with content lookup or want to provide feedback about content on the website, please contact us below.

ACL

What Is Changing

Drivers of ACL's profit

Financial Highlights

Is the profit sustainable?

What is driving the margin? ▲

Is capital being used efficiently?

Is capital being deployed efficiently? ▲

Balance Sheet ▲

Working Capital Efficiency ▲▲

Is financial risk significant?

Leverage & Liquidity ▼▼

Cash Flow ▲▲

Investment Takeaway

Statement Data

What is driving the margin?

Is capital being deployed efficiently?

Balance Sheet

Working Capital Efficiency

Leverage & Liquidity

Cash Flow