AFX · CTCP Xuất nhập khẩu Nông sản Thực phẩm An Giang

Báo cáo tài chính gốc theo dòng/kỳ (KQKD · Cân đối · Lưu chuyển tiền tệ).

Item	2025	2024	2023	2022	2021
Revenue	2,822.4	2,067.6	2,149.0	1,623.7	776.0
Revenue Deductions	8.8	10.6	11.0	11.6	0.0
Net Revenue	2,813.6	2,057.0	2,138.0	1,612.1	766.2
Cost of Goods Sold	2,751.4	1,987.1	2,045.9	1,572.0	0.0
Gross Profit	62.2	69.9	92.1	40.0	7.7
Financial Income	76.3	33.4	21.3	29.5	37.1
Financial Expenses	52.8	39.6	52.2	26.3	-8.3
Interest Expense	45.8	38.5	50.0	22.3	-5.4
Share of Associates and Joint Ventures	—	0.0	0.0	0.0	-0.0
Selling Expenses	18.6	12.4	12.1	16.3	-13.1
General and Administrative Expenses	11.2	18.9	17.1	21.7	-18.8
Operating Profit	55.9	32.5	32.0	5.1	4.5
Other Income	4.2	3.0	0.9	34.9	0.0
Other Expenses	0.9	0.6	0.1	4.7	0.0
Other Profit	3.4	2.4	0.8	30.2	22.0
Profit Before Tax	59.2	34.9	32.8	35.3	26.5
Current Income Tax Expense	11.9	6.9	6.3	6.7	-5.4
Deferred Income Tax Expense	—	0.0	0.0	0.0	0.0
Net Income	47.3	28.0	26.5	28.6	21.1
Non-controlling Interest	—	0.0	0.0	0.0	-0.0
Profit Attributable to Parent	47.3	28.0	26.5	28.6	21.1
Earnings per Share	1,352.00	800.00	758.00	818.00	603.00
Diluted EPS	1,352.00	800.33	757.60	817.89	603.00

Item	2025	2024	2023	2022	2021
A. SHORT-TERM ASSETS (100=110+120+130+140+150)	1,504.4	1,679.3	980.4	1,003.1	461.3
I. Cash and cash equivalents	166.7	37.1	5.2	101.3	58.7
1. Cash	26.7	32.1	5.2	30.9	0.0
2. Cash equivalents	140.0	5.0	0.0	70.5	0.0
II. Short-term financial investments	240.3	940.0	25.4	41.7	0.0
1. Available for sale securities	220.3	740.0	1.7	1.7	0.0
2. Provision for diminution in value of available for sale securities (*)	—	0.0	-0.4	0.0	0.0
3. Held to maturity investments	20.0	200.0	24.1	40.0	0.0
III. Short-term receivables	842.3	511.4	801.4	699.7	286.3
1. Short-term trade accounts receivable	412.6	300.8	530.5	578.0	0.0
2. Short-term prepayments to suppliers	266.6	157.1	176.0	102.5	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	174.6	66.1	106.7	29.2	0.0
7. Provision for short-term doubtful debts (*)	-11.4	-12.6	-11.8	-10.1	0.0
8. Assets awaiting resolution	—	0.0	0.0	0.0	0.0
IV. Inventories	243.2	188.9	145.5	157.5	106.5
1. Inventories	243.2	188.9	145.5	157.5	0.0
2. Provision for decline in value of inventories	—	0.0	0.0	0.0	0.0
V. Other short-term assets	11.8	1.9	2.8	2.9	1.0
1. Short-term prepayments	1.2	1.1	1.1	1.1	0.0
2. Value added tax to be reclaimed	10.6	0.9	1.7	1.8	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)	65.6	315.0	174.6	91.1	181.2
I. Long-term receivables	—	240.0	50.0	0.4	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	—	240.0	50.0	0.4	0.0
7. Provision for long-term doubtful debts	—	0.0	0.0	0.0	0.0
II. Fixed assets	60.1	64.0	70.6	77.4	85.5
1. Tangible fixed assets	31.8	36.0	42.0	48.0	47.2
- Cost	265.8	269.4	269.2	269.0	0.0
- Accumulated depreciation	-234.0	-233.3	-227.2	-221.0	0.0
2. Financial leased fixed assets	1.7	0.0	0.0	0.0	0.0
- Cost	1.7	0.0	0.0	0.0	0.0
- Accumulated depreciation	—	0.0	0.0	0.0	0.0
3. Intangible fixed assets	26.6	27.9	28.7	29.4	38.3
- Cost	33.5	34.1	34.1	34.1	0.0
- Accumulated depreciation	-6.9	-6.2	-5.5	-4.7	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	1.1	0.2	1.0	0.4	16.8
1. Long-term production in progress	—	0.0	0.0	0.0	0.0
2. Construction in progress	1.1	0.2	1.0	0.4	0.0
V. Long-term financial investments	2.0	6.9	48.2	6.9	68.7
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	2.0	6.9	6.9	6.9	0.0
4. Provision for diminution in value of long-term investments	—	0.0	0.0	0.0	0.0
5. Held to maturity investments	—	0.0	41.3	0.0	0.0
6. Other long-term investments	—	0.0	0.0	0.0	0.0
VI. Other long-term assets	2.4	4.0	4.8	6.1	0.0
1. Long-term prepayments	2.4	4.0	4.8	6.1	0.0
2. Deferred income tax assets	—	0.0	0.0	0.0	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	10.3
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)	1,570.0	1,994.3	1,155.0	1,094.2	642.6
A. LIABILITIES (300=210+330)	1,048.7	1,518.4	705.3	669.0	244.0
I. Short -term liabilities	1,047.7	1,518.0	704.9	668.6	244.0
1. Short-term trade accounts payable	264.7	147.8	64.5	83.3	12.0
2. Short-term advances from customers	22.3	2.2	4.5	3.9	4.1
3. Taxes and other payables to state authorities	12.1	4.9	6.3	0.4	0.0
4. Payable to employees	—	0.0	0.0	0.0	0.0
5. Short-term acrrued expenses	2.0	1.3	1.4	2.3	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	2.6	0.0	0.0	0.0	0.0
9. Other short-term payables	4.7	745.6	11.0	13.7	0.0
10. Short-term borrowings and financial leases	737.5	614.3	615.5	564.1	224.3
11. Provision for short-term liabilities	—	0.0	0.0	0.0	0.0
12.. Bonus and welfare fund	1.7	1.9	1.7	0.8	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	1.0	0.4	0.4	0.4	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	0.6	0.4	0.4	0.4	0.0
8. Long-term borrowings and financial leases	0.4	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)	521.3	475.9	449.7	425.2	398.6
I. Owner's equity	521.3	475.9	449.7	425.2	0.0
1. Owner's capital	350.0	350.0	350.0	350.0	398.6
- Common stock with voting right	350,000,000,000.00	350,000,000,000.00	350,000,000,000.00	350,000,000,000.00	350,000,000,000.00
- Preferred stock	—	0.00	0.00	0.00	0.00
2. Share premium	—	0.0	0.0	0.0	0.0
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	14.4	13.0	11.7	10.3	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	156.9	112.9	88.1	65.0	39.4
- Accumulated retained earning at the end of the previous period	109.6	84.9	61.5	36.3	18.3
- Undistributed earnings in this period	47.3	28.0	26.5	28.6	21.1
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)	1,570.0	1,994.3	1,155.0	1,094.2	642.6

Item	2025	2024	2023	2022	2021
Profit Before Tax	59.2	34.9	32.8	35.3	26.5
Depreciation of Fixed Assets and Investment Property	6.2	6.8	7.1	7.1	6.6
Provision (Increase)/Reversal	-1.2	0.4	2.1	1.5	0.0
FX Gain/Loss from Revaluation of Monetary Items	-0.2	-0.0	-0.0	-0.0	0.0
Gain/Loss from Investment Activities	-64.9	-13.0	-6.8	-55.7	0.0
Interest Expense	45.8	38.5	50.0	22.3	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	44.9	67.6	85.2	10.5	12.7
Increase/(Decrease) in Receivables	-99.4	107.8	-154.7	-396.1	0.0
Increase/(Decrease) in Inventory	-54.4	-43.4	11.9	-4.2	0.0
Increase/(Decrease) in Payables (Excl. Interest and CIT)	-566.3	816.8	-21.9	77.5	0.0
Increase/(Decrease) in Prepaid Expenses	1.4	0.8	1.4	4.0	0.0
Changes in Trading Securities	519.7	-738.3	0.0	2.3	0.0
Interest Paid	-44.7	-38.6	-50.6	-21.4	0.0
Corporate Income Tax Paid	-4.4	-8.8	-0.4	-7.7	0.0
Other Operating Receipts	—	0.0	0.0	0.0	0.0
Other Operating Payments	-0.3	-1.6	-1.1	-1.1	0.0
Net Cash Flow from Operating Activities	-203.4	162.4	-130.2	-336.3	-185.6
Payments for Fixed Assets and Other Long-term Assets	-2.1	-0.1	-0.2	-25.0	-19.1
Proceeds from Disposal of Fixed Assets and Long-term Assets	0.4	0.0	0.0	39.3	26.9
Loans and Purchases of Debt Instruments	-220.0	-353.4	-44.3	-55.0	-5.0
Receipts from Loan Repayments and Sale of Debt Instruments	400.0	218.8	20.2	20.0	70.1
Investments in Other Entities	—	0.0	0.0	0.0	-43.0
Proceeds from Investments in Other Entities	12.7	0.0	0.0	54.5	0.0
Dividends and Interest Income Received	19.9	5.5	7.0	5.4	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	210.8	-129.2	-17.3	39.2	36.4
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	1,665.5	1,262.3	1,458.9	1,149.8	687.3
Repayment of Borrowings	-1,542.7	-1,263.6	-1,407.5	-810.0	-492.2
Repayment of Finance Leases	-0.7	0.0	0.0	0.0	0.0
Dividends Paid	—	0.0	0.0	0.0	0.0
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	122.0	-1.3	51.4	339.8	195.1
Net Cash Flow During the Period	129.4	31.9	-96.1	42.7	21.2
Cash and Cash Equivalents at Beginning of Period	37.1	5.2	101.3	58.7	12.8
FX Difference from Revaluation	0.2	0.0	0.0	0.0	-0.0
Cash and Cash Equivalents at End of Period	166.7	37.1	5.2	101.3	58.7

Item	Q2'26	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24	Q1'24	Q4'23	Q3'23
Revenue	706.0	884.0	1,061.2	736.2	715.5	309.5	697.8	361.1	610.6	398.1	612.3	610.7
Revenue Deductions	1.1	0.0	4.2	0.9	2.2	1.5	5.7	2.4	1.3	1.1	6.2	1.4
Net Revenue	704.9	884.0	1,057.0	735.3	713.3	308.0	692.1	358.7	609.3	397.0	606.1	609.3
Cost of Goods Sold	688.7	854.4	1,036.1	722.4	692.3	300.6	672.5	346.6	590.9	377.0	576.5	587.4
Gross Profit	16.2	29.6	20.9	12.9	21.0	7.3	19.5	12.1	18.4	19.9	29.6	21.9
Financial Income	22.4	16.3	34.0	19.5	5.4	17.4	9.4	11.7	11.2	1.1	9.6	0.9
Financial Expenses	16.9	13.9	12.6	11.8	10.9	17.5	10.1	9.3	9.7	10.4	11.6	13.1
Interest Expense	15.3	13.7	12.1	11.4	10.4	11.9	9.7	9.0	9.7	10.1	10.9	12.7
Share of Associates and Joint Ventures	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Selling Expenses	6.7	6.5	6.4	5.5	4.0	2.7	4.9	2.6	2.5	2.4	3.7	3.0
General and Administrative Expenses	3.9	2.9	2.0	3.6	3.4	2.3	4.5	4.9	6.2	3.4	6.6	3.7
Operating Profit	11.2	22.6	33.9	11.5	8.2	2.2	9.4	6.9	11.3	4.8	17.2	3.1
Other Income	0.1	0.0	0.4	0.0	1.7	3.9	2.8	0.1	0.1	0.1	0.5	0.3
Other Expenses	0.2	0.0	0.2	0.1	2.0	0.2	0.0	0.2	0.3	0.0	0.3	0.1
Other Profit	-0.0	-0.0	0.1	-0.1	-0.3	3.6	2.8	-0.2	-0.2	0.0	0.3	0.2
Profit Before Tax	11.2	22.6	34.0	11.4	7.9	5.8	12.2	6.7	11.1	4.8	17.5	3.3
Current Income Tax Expense	2.3	4.5	6.9	2.3	1.6	1.2	2.5	1.3	2.3	0.7	3.5	0.7
Deferred Income Tax Expense	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Net Income	8.9	18.0	27.2	9.1	6.4	4.7	9.7	5.4	8.8	4.1	14.0	2.6
Non-controlling Interest	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Profit Attributable to Parent	8.9	18.0	27.2	9.1	6.4	4.7	9.7	5.4	8.8	4.1	14.0	2.6
Earnings per Share	254.00	515.00	776.00	261.00	182.00	133.00	277.00	153.00	250.00	118.00	400.00	75.00
Diluted EPS	253.91	515.37	775.72	260.78	182.06	133.43	276.54	153.34	250.49	117.52	399.92	74.85

Item	Q2'26	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24	Q1'24	Q4'23	Q3'23
A. SHORT-TERM ASSETS (100=110+120+130+140+150)	1,504.3	1,584.4	1,365.5	1,148.9	1,028.8	1,048.9	1,679.3	906.4	879.4	966.5	980.4	1,029.1
I. Cash and cash equivalents	14.7	26.6	166.7	4.6	104.5	1.3	37.1	7.4	16.8	4.1	5.2	22.8
1. Cash	14.7	26.6	26.7	4.6	4.5	1.3	32.1	7.4	16.8	4.1	5.2	4.7
2. Cash equivalents	—	—	140.0	—	100.0	—	5.0	0.0	0.0	0.0	0.0	18.1
II. Short-term financial investments	341.4	320.9	240.3	390.2	210.0	200.0	940.0	150.0	151.7	1.3	25.4	27.6
1. Available for sale securities	220.8	220.3	220.3	180.2	—	—	740.0	0.0	1.7	1.7	1.7	1.7
2. Provision for diminution in value of available for sale securities (*)	—	—	—	—	—	—	0.0	0.0	0.0	-0.4	-0.4	-0.2
3. Held to maturity investments	120.6	100.6	20.0	210.0	210.0	200.0	200.0	150.0	150.0	0.0	24.1	26.1
III. Short-term receivables	964.6	1,043.0	703.4	526.5	481.0	599.3	511.4	526.8	581.6	770.9	801.4	771.4
1. Short-term trade accounts receivable	281.0	546.9	412.6	308.2	353.3	356.0	300.8	434.8	528.8	501.5	530.5	748.3
2. Short-term prepayments to suppliers	586.2	396.3	267.5	207.5	79.9	164.7	157.1	4.6	7.3	131.2	176.0	27.9
3. Short-term inter-company receivables	—	—	—	—	—	—	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
5. Short-term loan receivables	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
6. Other short-term receivables	109.3	111.1	34.8	23.9	60.8	91.2	66.1	99.9	58.0	150.1	106.7	5.7
7. Provision for short-term doubtful debts (*)	-11.9	-11.4	-11.4	-13.0	-13.0	-12.6	-12.6	-12.5	-12.5	-11.8	-11.8	-10.6
8. Assets awaiting resolution	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
IV. Inventories	177.8	182.4	243.2	222.2	230.5	245.3	188.9	217.3	124.4	187.2	145.5	203.3
1. Inventories	177.8	182.4	243.2	222.2	230.5	245.3	188.9	217.3	124.4	187.2	145.5	203.3
2. Provision for decline in value of inventories	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
V. Other short-term assets	5.8	11.6	11.8	5.4	2.8	3.1	1.9	4.9	4.9	2.9	2.8	4.0
1. Short-term prepayments	1.4	1.2	1.2	2.1	1.6	1.6	1.1	3.3	3.2	1.2	1.1	2.0
2. Value added tax to be reclaimed	4.4	10.5	10.6	3.3	1.2	1.0	0.9	1.6	1.7	1.7	1.7	2.0
3. Taxes and other receivables from state authorities	—	—	—	—	—	0.5	0.0	0.0	0.0	0.0	0.0	0.0
4. Government bonds	—	—	—	—	—	—	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
B. LONG-TERM ASSETS (200=210+220+240+250+260+270)	61.9	63.6	205.4	251.3	312.6	312.8	315.0	318.3	320.2	172.7	174.6	84.7
I. Long-term receivables	—	—	139.8	180.3	240.0	240.0	90.0	90.0	90.0	90.0	50.0	0.0
1. Long-term trade receivables	—	—	—	—	—	—	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
3. Capital at inter-company	—	—	—	—	—	—	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
5. Long-term loan receivables	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
6. Other long-term receivables	—	—	139.8	180.3	240.0	240.0	90.0	90.0	90.0	90.0	50.0	0.0
7. Provision for long-term doubtful debts	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
II. Fixed assets	58.8	60.2	60.1	60.7	61.9	61.8	64.0	65.7	67.3	68.9	70.6	72.3
1. Tangible fixed assets	30.9	32.1	31.8	32.1	33.2	34.6	36.0	37.5	38.9	40.4	42.0	43.4
- Cost	267.6	267.4	—	—	—	—	269.4	269.4	269.3	269.2	269.2	269.1
- Accumulated depreciation	-236.7	-235.3	—	—	—	—	-233.3	-231.8	-230.3	-228.8	-227.2	-225.7
2. Financial leased fixed assets	1.7	1.7	1.7	1.7	1.7	—	0.0	0.0	0.0	0.0	0.0	0.0
- Cost	1.7	1.7	—	—	—	—	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
3. Intangible fixed assets	26.3	26.5	26.6	26.8	27.0	27.2	27.9	28.1	28.3	28.5	28.7	28.8
- Cost	33.5	33.5	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
- Accumulated depreciation	-7.3	-7.1	—	—	—	—	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
- Cost	—	—	—	—	—	—	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
IV. Long-term assets in progress	0.1	1.2	1.1	1.0	1.0	0.7	0.2	0.1	0.0	0.0	1.0	1.0
1. Long-term production in progress	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
2. Construction in progress	0.1	1.2	1.1	1.0	1.0	0.7	0.2	0.1	0.0	0.0	1.0	1.0
V. Long-term financial investments	—	—	2.0	6.9	6.9	6.9	156.9	158.2	158.2	8.2	48.2	6.9
1. Investments in subsidiaries	—	—	—	—	—	—	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
3. Investments in other entities	—	—	2.0	6.9	6.9	6.9	156.9	156.9	156.9	6.9	6.9	6.9
4. Provision for diminution in value of long-term investments	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
5. Held to maturity investments	—	—	—	—	—	—	0.0	1.3	1.3	1.3	41.3	0.0
6. Other long-term investments	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
VI. Other long-term assets	3.0	2.2	2.4	2.4	2.8	3.4	4.0	4.4	4.7	5.5	4.8	4.6
1. Long-term prepayments	3.0	2.2	2.4	2.4	2.8	3.4	4.0	4.4	4.7	5.5	4.8	4.6
2. Deferred income tax assets	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
3. Long-term equipment, supplies, spare parts	—	—	—	—	—	—	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
5. Goodwill	—	—	—	—	—	—	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
TOTAL ASSETS (280=100+200)	1,566.2	1,648.0	1,571.0	1,400.2	1,341.3	1,361.7	1,994.3	1,224.8	1,199.6	1,139.1	1,155.0	1,113.8
A. LIABILITIES (300=210+330)	1,020.8	1,108.7	1,049.6	906.0	856.3	881.1	1,518.5	758.6	738.8	685.3	705.2	678.1
I. Short -term liabilities	1,019.3	1,107.2	1,048.1	905.0	855.1	881.1	1,518.1	758.2	738.4	684.9	704.8	677.7
1. Short-term trade accounts payable	132.9	277.9	265.6	179.6	210.7	249.9	147.8	184.8	128.3	76.2	64.5	135.9
2. Short-term advances from customers	76.3	34.8	22.3	25.8	11.1	1.3	2.2	1.6	0.7	2.4	4.5	10.0
3. Taxes and other payables to state authorities	8.5	16.4	12.1	6.9	6.3	5.6	4.9	6.1	3.1	0.7	6.3	4.3
4. Payable to employees	0.6	—	—	—	—	—	0.0	1.0	0.0	0.0	0.0	0.0
5. Short-term acrrued expenses	1.4	2.5	2.0	1.2	1.0	1.1	1.4	1.2	1.4	1.1	1.4	0.8
6. Short-term inter-company payables	—	—	—	—	—	—	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
8. Short-term unearned revenue	0.4	1.5	2.6	3.7	—	—	0.0	0.0	0.0	0.0	0.0	0.0
9. Other short-term payables	4.2	4.1	4.7	4.6	4.7	4.7	745.6	69.3	69.1	11.2	11.0	13.4
10. Short-term borrowings and financial leases	790.9	768.6	737.0	680.4	618.1	616.9	614.3	492.3	533.7	592.7	615.5	511.6
11. Provision for short-term liabilities	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
12.. Bonus and welfare fund	4.0	1.3	1.7	2.6	3.2	1.7	1.9	2.0	2.2	0.7	1.7	1.7
13. Price stabilization fund	—	—	—	—	—	—	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
II. Long-term liabilities	1.5	1.5	1.5	1.1	1.2	0.0	0.4	0.4	0.4	0.4	0.4	0.4
1. Long-term trade payables	—	—	—	—	—	—	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
3. Long-term acrrued expenses	—	—	—	—	—	—	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
5. Long-term inter-company payables	—	—	—	—	—	—	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
7. Other long-term liabilities	1.1	1.1	0.6	0.0	0.0	0.0	0.4	0.4	0.4	0.4	0.4	0.4
8. Long-term borrowings and financial leases	0.4	0.4	0.9	1.1	1.2	—	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
10. Preferred stock (Debts)	—	—	—	—	—	—	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
12. Provision for long-term liabilities	—	—	—	—	—	—	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
14. Provision for severance allowances	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
B. OWNER'S EQUITY (400=410+430)	545.4	539.4	521.3	494.2	485.1	480.6	475.8	466.2	460.8	453.9	449.8	435.8
I. Owner's equity	545.4	539.4	521.3	494.2	485.1	480.6	475.8	466.2	460.8	453.9	449.8	435.8
1. Owner's capital	350.0	350.0	350.0	350.0	350.0	350.0	350.0	350.0	350.0	350.0	350.0	350.0
- Common stock with voting right	350,000,000,000.00	350,000,000,000.00	350,000,000,000.00	350,000,000,000.00	350,000,000,000.00	350,000,000,000.00	350,000,000,000.00	350,000,000,000.00	350,000,000,000.00	350,000,000,000.00	350,000,000,000.00	350,000,000,000.00
- Preferred stock	—	—	—	—	—	—	0.00	0.00	0.00	0.00	0.00	0.00
2. Share premium	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
3. Convertible bond option	—	—	—	—	—	—	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
5. Treasury shares	—	—	—	—	—	—	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
7. Foreign exchange differences	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
8. Investment and development fund	16.8	14.4	14.4	14.4	14.4	13.0	13.0	13.0	13.0	11.7	11.7	11.7
9. Fund to support corporate restructuring	—	—	—	—	—	—	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
11. Undistributed earnings after tax	178.6	175.0	156.9	129.8	120.7	117.6	112.8	103.2	97.8	92.2	88.1	74.1
- Accumulated retained earning at the end of the previous period	151.7	156.9	109.6	109.6	109.6	112.9	84.9	84.9	84.9	88.1	61.5	61.5
- Undistributed earnings in this period	26.9	18.0	47.3	20.2	11.0	4.7	27.9	18.2	12.9	4.1	26.5	12.5
12. Reserves for investment in construction	—	—	—	—	—	—	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
14. Financial reserves	—	—	—	—	—	—	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
1. Subsidized not-for-profit funds	—	—	—	—	—	—	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
C. MINORITY'S INTEREST	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
TOTAL OWNER'S EQUITY AND LIABILITIES (440=300+400+500)	1,566.2	1,648.0	1,571.0	1,400.2	1,341.3	1,361.7	1,994.3	1,224.8	1,199.6	1,139.1	1,155.0	1,113.8

Item	Q2'26	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24	Q1'24	Q4'23	Q3'23
Profit Before Tax	11.2	22.6	34.0	11.4	7.9	5.8	12.2	6.7	11.1	4.8	17.5	3.3
Depreciation of Fixed Assets and Investment Property	1.5	1.5	1.5	1.5	1.5	1.6	1.7	1.7	1.7	1.7	1.9	1.7
Provision (Increase)/Reversal	0.5	—	-1.5	0.0	0.3	—	0.1	0.0	0.3	0.0	1.5	0.0
FX Gain/Loss from Revaluation of Monetary Items	-0.9	-0.9	0.7	-0.5	-0.3	-0.2	-0.0	0.0	-0.0	-0.0	-0.0	-0.0
Gain/Loss from Investment Activities	-6.7	-15.2	-33.4	-18.6	-2.9	-10.0	-9.4	-2.5	-0.0	-1.1	0.3	-1.8
Interest Expense	15.3	13.7	12.1	11.4	10.4	11.9	9.7	9.0	9.7	10.1	10.9	12.7
Gain/Loss on Disposal of Fixed Assets	—	—	—	—	—	—	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
Amortization of Goodwill	—	—	—	—	—	—	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
Operating Profit Before Changes in Working Capital	20.8	21.7	13.5	5.2	16.9	9.2	14.3	14.9	22.7	15.5	32.1	15.9
Increase/(Decrease) in Receivables	72.7	-194.1	-146.0	15.7	121.9	-91.1	55.0	23.3	220.9	-41.7	-46.9	-21.6
Increase/(Decrease) in Inventory	4.6	60.9	-21.1	8.3	14.9	-56.4	28.4	-92.9	62.8	-41.7	57.7	-30.0
Increase/(Decrease) in Payables (Excl. Interest and CIT)	-103.4	30.5	115.9	-13.2	-28.6	-640.3	613.6	85.4	77.7	41.3	-113.5	78.3
Increase/(Decrease) in Prepaid Expenses	-0.9	0.2	0.9	-0.7	1.2	0.0	2.7	0.3	-1.2	-0.9	0.7	-0.8
Changes in Trading Securities	-0.6	—	—	—	—	—	-740.0	1.7	0.0	0.0	0.0	0.0
Interest Paid	-14.5	-14.5	-11.6	-10.8	-10.4	-11.8	-12.2	-5.9	-10.6	-9.2	-12.0	-11.9
Corporate Income Tax Paid	-6.4	—	0.0	-3.4	-1.0	—	-2.5	0.0	0.0	-6.3	0.0	0.0
Other Operating Receipts	0.7	0.2	—	—	—	—	-6.9	6.9	-1.3	1.3	-2.5	2.5
Other Operating Payments	-0.1	-1.7	1.0	-0.6	-0.3	-0.3	0.1	-0.8	-0.3	-1.0	-0.2	-0.1
Net Cash Flow from Operating Activities	-27.1	-96.8	-91.3	-175.8	110.0	-46.3	-47.3	32.8	370.7	-42.6	-84.6	32.2
Payments for Fixed Assets and Other Long-term Assets	0.0	-0.0	1.8	-0.5	-3.5	0.0	0.3	-1.5	-0.1	0.1	-0.1	0.0
Proceeds from Disposal of Fixed Assets and Long-term Assets	—	—	0.4	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Loans and Purchases of Debt Instruments	-30.0	-80.6	-10.0	0.0	-210.0	—	-205.0	0.1	-150.1	0.0	-43.9	-0.0
Receipts from Loan Repayments and Sale of Debt Instruments	10.0	—	200.0	0.0	200.0	—	159.6	0.0	0.0	64.2	5.2	5.0
Investments in Other Entities	—	—	—	—	—	—	0.0	0.0	-150.0	0.0	0.0	0.0
Proceeds from Investments in Other Entities	—	—	12.7	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Dividends and Interest Income Received	12.2	5.3	-5.5	13.3	4.5	7.6	0.1	0.6	1.3	0.0	1.9	0.8
Increase/(Decrease) in Term Deposits	—	—	—	—	—	—	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
Other Investing Receipts	—	—	—	—	—	—	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
Net Cash Flow from Investing Activities	-7.8	-75.3	199.3	12.8	-9.0	7.7	-45.0	-0.8	-298.9	64.3	-36.9	5.7
Proceeds from Equity Issuance and Capital Contributions	—	—	—	—	—	—	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
Proceeds from Borrowings	524.2	382.2	620.6	411.0	502.2	131.7	570.1	129.1	321.5	241.6	464.0	256.9
Repayment of Borrowings	-501.8	-351.0	-565.7	-348.7	-499.3	-129.1	-448.1	-170.6	-380.6	-264.4	-360.1	-358.3
Repayment of Finance Leases	-0.1	-0.1	-0.1	-0.1	-0.5	—	0.0	0.0	0.0	0.0	0.0	0.0
Dividends Paid	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Other Financing Receipts	—	—	—	—	—	—	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
Net Cash Flow from Financing Activities	22.3	31.0	54.8	62.2	2.4	2.6	122.0	-41.4	-59.0	-22.8	103.9	-101.4
Net Cash Flow During the Period	-12.6	-141.0	162.8	-100.8	103.4	-36.0	29.7	-9.4	12.7	-1.1	-17.6	-63.5
Cash and Cash Equivalents at Beginning of Period	26.6	166.7	4.6	104.5	1.3	37.1	5.2	5.2	5.2	5.2	101.3	101.3
FX Difference from Revaluation	0.8	0.9	0.2	1.0	0.0	0.2	0.0	-0.0	0.0	0.0	0.0	0.0
Cash and Cash Equivalents at End of Period	14.7	26.6	166.7	4.6	104.5	1.3	37.1	7.4	16.8	4.1	5.2	22.8

Giải mã BCTC

Điểm nhấn trong BCTC của CTCP Xuất nhập khẩu Nông sản Thực phẩm An Giang (AFX) mà bạn nên biết

Q2/2026 On a TTM 2026Q2 basis, AFX is growing strongly on the back of scale expansion, while margins have only improved slightly — profit is at an all-time high.

Want to know what to do next with this momentum? Talk to an advisor

Tiếp theo: Chuỗi số liệu & so sánh ngành → Tổng quan· Bóc tách BCTC· Nhận định