AGF · CTCP Xuất nhập khẩu Thủy sản An Giang

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

Item	2025	2024	2023	2022	2021
Revenue	523.3	508.4	452.7	544.5	470.1
Revenue Deductions	1.3	1.5	0.8	4.1	0.0
Net Revenue	522.0	506.9	451.9	540.4	468.4
Cost of Goods Sold	477.6	454.9	399.1	505.1	0.0
Gross Profit	44.4	51.9	52.8	35.2	31.2
Financial Income	0.4	0.2	0.4	1.1	0.7
Financial Expenses	31.8	37.0	42.5	36.1	-38.5
Interest Expense	31.2	36.2	41.8	35.7	-38.5
Share of Associates and Joint Ventures	—	0.0	0.0	0.0	0.0
Selling Expenses	4.1	3.2	4.0	14.6	-32.9
General and Administrative Expenses	12.2	12.6	10.1	-1.9	-12.5
Operating Profit	-3.2	-0.7	-3.4	-12.5	-51.9
Other Income	1.4	0.3	3.6	0.5	0.0
Other Expenses	0.7	3.0	6.2	7.5	0.0
Other Profit	0.7	-2.8	-2.6	-6.9	-13.1
Profit Before Tax	-2.5	-3.5	-6.0	-19.4	-65.0
Current Income Tax Expense	—	0.0	0.0	0.0	0.0
Deferred Income Tax Expense	—	0.0	0.0	0.0	0.0
Net Income	-2.5	-3.5	-6.0	-19.4	-65.0
Non-controlling Interest	—	0.0	0.0	0.0	0.0
Profit Attributable to Parent	-2.5	-3.5	-6.0	-19.4	-65.0
Earnings per Share	-89.00	-124.00	-214.00	-691.00	-2,312.00
Diluted EPS	-89.36	-124.15	-214.27	-690.75	-2,311.80

Item	2025	2024	2023	2022	2021
A. SHORT-TERM ASSETS (100=110+120+130+140+150)	140.0	157.7	101.8	130.3	200.9
I. Cash and cash equivalents	13.4	13.4	10.8	22.8	21.2
1. Cash	13.4	13.4	10.8	12.8	0.0
2. Cash equivalents	—	0.0	0.0	10.0	0.0
II. Short-term financial investments	—	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	—	0.0	0.0	0.0	0.0
III. Short-term receivables	91.9	118.9	57.5	50.4	43.1
1. Short-term trade accounts receivable	94.6	118.4	58.5	525.0	0.0
2. Short-term prepayments to suppliers	2.1	0.3	0.3	0.4	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	0.4	5.3	3.7	75.6	0.0
7. Provision for short-term doubtful debts (*)	-5.2	-5.1	-5.0	-550.5	0.0
8. Assets awaiting resolution	—	0.0	0.0	0.0	0.0
IV. Inventories	25.9	17.0	23.5	35.2	107.9
1. Inventories	27.1	18.3	28.0	40.7	0.0
2. Provision for decline in value of inventories	-1.2	-1.3	-4.4	-5.6	0.0
V. Other short-term assets	8.9	8.4	10.0	22.0	28.8
1. Short-term prepayments	1.7	1.9	2.1	3.3	0.0
2. Value added tax to be reclaimed	—	0.0	0.9	11.6	0.0
3. Taxes and other receivables from state authorities	7.2	6.5	7.0	7.0	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)	115.3	124.4	186.6	204.2	229.0
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	73.7	78.4	141.0	156.4	174.3
1. Tangible fixed assets	46.7	50.9	77.1	92.1	109.4
- Cost	483.1	479.9	564.7	571.8	0.0
- Accumulated depreciation	-436.4	-429.0	-487.6	-479.6	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	27.0	27.5	63.8	64.3	64.8
- Cost	31.8	31.8	67.6	67.6	0.0
- Accumulated depreciation	-4.8	-4.3	-3.8	-3.3	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	23.6	24.5	25.1	23.5	23.5
1. Long-term production in progress	—	0.0	0.0	0.0	0.0
2. Construction in progress	23.6	24.5	25.1	23.5	0.0
V. Long-term financial investments	—	0.0	0.0	0.0	0.0
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	0.2	0.2	0.2	0.2	0.0
4. Provision for diminution in value of long-term investments	-0.2	-0.2	-0.2	-0.2	0.0
5. Held to maturity investments	—	0.0	0.0	0.0	0.0
6. Other long-term investments	—	0.0	0.0	0.0	0.0
VI. Other long-term assets	18.0	21.6	20.5	24.2	0.0
1. Long-term prepayments	18.0	21.6	20.5	24.2	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	31.2
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)	255.3	282.1	288.4	334.5	430.0
A. LIABILITIES (300=210+330)	440.0	464.3	467.1	507.2	555.8
I. Short -term liabilities	434.0	457.5	463.7	503.4	551.0
1. Short-term trade accounts payable	30.8	19.9	8.6	9.6	47.0
2. Short-term advances from customers	2.6	2.7	2.5	5.1	4.6
3. Taxes and other payables to state authorities	1.0	1.2	0.9	1.0	0.0
4. Payable to employees	13.6	12.2	17.0	10.4	0.0
5. Short-term acrrued expenses	0.9	0.8	1.0	5.8	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	0.7	0.9	0.7	0.5	0.0
9. Other short-term payables	31.1	31.1	31.8	32.7	0.0
10. Short-term borrowings and financial leases	353.3	388.8	401.1	438.2	463.4
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
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	5.9	6.8	3.4	3.8	4.8
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	2.6	3.5	0.0	0.0	0.1
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	3.3	3.4	3.4	3.8	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)	-184.7	-182.2	-178.7	-172.7	-125.9
I. Owner's equity	-184.7	-182.2	-178.7	-172.7	0.0
1. Owner's capital	281.1	281.1	281.1	281.1	-125.9
- Common stock with voting right	281,097,430,000.00	281,097,430,000.00	281,097,430,000.00	281,097,430,000.00	281,097,430,000.00
- Preferred stock	—	0.00	0.00	0.00	0.00
2. Share premium	411.3	411.3	411.3	411.3	411.3
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	—	0.0	0.0	0.0	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	-878.6	-876.1	-872.6	-866.6	-819.8
- Accumulated retained earning at the end of the previous period	-876.1	-872.6	-866.6	-847.1	-754.8
- Undistributed earnings in this period	-2.5	-3.5	-6.0	-19.4	-65.0
12. Reserves for investment in construction	1.5	1.5	1.5	1.5	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)	255.3	282.1	288.4	334.5	430.0

Item	2025	2024	2023	2022	2021
Profit Before Tax	-2.5	-3.5	-6.0	-19.4	-65.0
Depreciation of Fixed Assets and Investment Property	12.8	12.6	15.9	18.8	23.2
Provision (Increase)/Reversal	0.0	0.8	-1.1	-15.3	0.0
FX Gain/Loss from Revaluation of Monetary Items	-0.0	-0.0	0.0	0.1	0.0
Gain/Loss from Investment Activities	-0.6	-0.1	-0.3	0.2	0.0
Interest Expense	31.2	36.2	41.8	35.7	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	-0.1	0.0	0.0	0.0	0.0
Operating Profit Before Changes in Working Capital	40.8	45.9	50.4	20.1	-8.1
Increase/(Decrease) in Receivables	28.0	-5.2	3.6	11.6	0.0
Increase/(Decrease) in Inventory	-8.7	6.0	12.8	75.9	0.0
Increase/(Decrease) in Payables (Excl. Interest and CIT)	10.8	9.4	-3.0	-47.9	0.0
Increase/(Decrease) in Prepaid Expenses	1.7	-1.8	4.9	3.7	0.0
Changes in Trading Securities	—	0.0	0.0	0.0	0.0
Interest Paid	-30.8	-36.2	-41.8	-35.5	0.0
Corporate Income Tax Paid	—	0.0	0.0	0.0	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	41.7	18.0	26.8	27.9	38.8
Payments for Fixed Assets and Other Long-term Assets	-6.9	-3.5	-2.1	-2.0	-1.7
Proceeds from Disposal of Fixed Assets and Long-term Assets	0.6	0.5	0.3	0.9	0.2
Loans and Purchases of Debt Instruments	—	0.0	0.0	0.0	0.0
Receipts from Loan Repayments and Sale of Debt Instruments	—	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	0.0	0.0	0.1	0.1	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	-6.4	-3.0	-1.7	-1.1	-1.5
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	503.6	439.0	373.9	540.0	376.5
Repayment of Borrowings	-539.0	-451.3	-411.0	-565.2	-395.0
Repayment of Finance Leases	—	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	-35.4	-12.4	-37.1	-25.2	-18.5
Net Cash Flow During the Period	-0.1	2.6	-12.0	1.6	18.9
Cash and Cash Equivalents at Beginning of Period	13.4	10.8	22.8	21.2	2.3
FX Difference from Revaluation	0.0	0.0	-0.0	0.0	0.0
Cash and Cash Equivalents at End of Period	13.4	13.4	10.8	22.8	21.2

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	114.7	96.0	160.3	158.2	118.8	86.0	138.5	148.8	129.3	91.7	111.3	88.1
Revenue Deductions	0.2	0.3	0.4	0.2	0.4	0.2	0.8	0.3	0.2	0.2	0.2	0.2
Net Revenue	114.6	95.7	159.8	158.0	118.4	85.8	137.7	148.5	129.1	91.5	111.1	88.0
Cost of Goods Sold	109.6	92.9	145.0	143.3	107.1	82.4	124.2	132.7	113.7	83.4	97.1	71.8
Gross Profit	5.0	2.8	14.8	14.8	11.3	3.4	13.5	15.8	15.4	8.2	14.0	16.2
Financial Income	0.0	0.1	0.1	0.1	0.1	0.0	0.1	0.0	0.1	0.0	0.1	0.1
Financial Expenses	8.2	8.0	7.8	7.8	7.9	8.3	8.6	9.1	9.4	9.8	10.3	10.7
Interest Expense	8.1	7.8	7.7	7.6	7.8	8.1	8.4	8.9	9.3	9.6	10.1	10.6
Share of Associates and Joint Ventures	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Selling Expenses	1.1	1.1	1.1	1.3	0.8	0.9	0.8	0.9	0.8	0.7	1.4	0.4
General and Administrative Expenses	2.6	3.9	3.1	3.6	2.4	3.2	3.5	3.3	2.7	3.0	2.9	2.5
Operating Profit	-6.9	-10.1	2.9	2.3	0.3	-9.0	0.7	2.5	2.4	-5.3	-0.5	2.6
Other Income	0.0	0.3	0.1	0.6	0.8	0.0	0.1	0.0	0.4	0.0	1.3	0.7
Other Expenses	0.5	1.7	0.1	0.0	0.2	0.4	0.3	0.1	2.3	0.6	0.5	1.0
Other Profit	-0.4	-1.5	-0.0	0.5	0.5	-0.3	-0.2	-0.1	-1.9	-0.6	0.8	-0.4
Profit Before Tax	-7.3	-11.6	2.9	2.8	0.8	-9.3	0.5	2.4	0.5	-5.9	0.3	2.3
Current Income Tax Expense	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Deferred Income Tax Expense	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Net Income	-7.3	-11.6	2.9	2.8	0.8	-9.3	0.5	2.4	0.5	-5.9	0.3	2.3
Non-controlling Interest	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Profit Attributable to Parent	-7.3	-11.6	2.9	2.8	0.8	-9.3	0.5	2.4	0.5	-5.9	0.3	2.3
Earnings per Share	-261.00	-411.00	104.00	101.00	30.00	-332.00	17.00	85.00	19.00	-211.00	12.00	81.00
Diluted EPS	-261.21	-411.20	104.00	101.00	30.00	-332.00	-136.00	85.00	19.00	-211.00	12.00	81.00

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)	134.6	113.1	140.0	140.0	147.1	136.3	157.6	167.4	108.3	98.5	99.3	91.5
I. Cash and cash equivalents	10.4	8.1	13.4	6.8	8.9	18.7	13.4	22.2	9.4	7.8	10.8	10.1
1. Cash	10.4	8.1	13.4	6.8	8.9	18.7	13.4	22.2	9.4	7.8	10.8	10.1
2. Cash equivalents	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
II. Short-term financial investments	—	—	—	—	—	—	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
2. Provision for diminution in value of available for sale securities (*)	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
3. Held to maturity investments	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
III. Short-term receivables	101.1	83.0	91.9	106.4	111.8	97.9	118.9	119.3	74.4	70.4	57.5	37.0
1. Short-term trade accounts receivable	102.9	84.9	94.6	109.0	113.5	100.4	118.4	118.5	74.4	70.4	58.5	39.0
2. Short-term prepayments to suppliers	0.0	2.6	2.1	0.7	0.9	0.0	0.3	0.1	1.3	0.9	0.3	0.1
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	3.3	0.7	0.4	1.9	2.4	2.5	5.3	5.7	3.8	4.0	3.7	2.9
7. Provision for short-term doubtful debts (*)	-5.2	-5.2	-5.2	-5.1	-5.1	-5.1	-5.1	-5.1	-5.1	-5.0	-5.0	-5.0
8. Assets awaiting resolution	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
IV. Inventories	14.8	13.7	25.8	17.3	17.1	12.0	16.9	18.1	17.7	13.8	23.1	30.2
1. Inventories	15.9	14.9	27.1	20.6	18.3	13.2	18.3	22.6	17.8	17.5	28.0	35.4
2. Provision for decline in value of inventories	-1.2	-1.2	-1.2	-3.2	-1.3	-1.3	-1.4	-4.4	-0.1	-3.7	-4.8	-5.2
V. Other short-term assets	8.4	8.3	8.9	9.4	9.3	7.8	8.4	7.7	6.9	6.6	7.9	14.2
1. Short-term prepayments	2.0	1.8	1.7	3.0	2.8	1.4	1.9	1.2	0.0	0.0	0.0	0.0
2. Value added tax to be reclaimed	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.9	7.2
3. Taxes and other receivables from state authorities	6.5	6.6	7.2	6.5	6.5	6.5	6.5	6.5	6.9	6.6	7.1	7.0
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)	114.6	113.7	115.3	116.1	118.9	121.6	124.4	126.3	182.5	185.0	188.7	191.6
I. Long-term receivables	—	—	—	—	—	—	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
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	—	—	—	—	—	—	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
II. Fixed assets	87.1	85.4	73.7	73.7	75.0	76.6	78.4	78.7	136.1	139.5	141.0	144.3
1. Tangible fixed assets	48.2	46.2	46.7	46.6	47.7	49.3	50.9	51.1	72.5	75.8	77.1	80.3
- Cost	487.7	483.7	—	—	—	—	479.9	483.1	566.7	566.9	564.7	564.3
- Accumulated depreciation	-439.5	-437.5	—	—	—	—	-429.0	-432.0	-494.2	-491.1	-487.6	-484.0
2. Financial leased fixed assets	—	—	—	—	—	—	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
3. Intangible fixed assets	39.0	39.1	27.0	27.1	27.2	27.4	27.5	27.6	63.6	63.7	63.8	64.0
- Cost	44.1	44.1	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
- Accumulated depreciation	-5.1	-4.9	—	—	—	—	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	11.2	11.2	23.6	23.6	24.1	24.1	24.5	26.0	24.0	23.6	25.1	23.5
1. Long-term production in progress	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
2. Construction in progress	11.2	11.2	23.6	23.6	24.1	24.1	24.5	26.0	24.0	23.6	25.1	23.5
V. Long-term financial investments	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
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	0.2	0.2	0.2	0.2	0.2	0.2	0.2	0.2	0.2	0.2	0.2	0.2
4. Provision for diminution in value of long-term investments	-0.2	-0.2	-0.2	-0.2	-0.2	-0.2	-0.2	-0.2	-0.2	-0.2	-0.2	-0.2
5. Held to maturity investments	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
6. Other long-term investments	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
VI. Other long-term assets	16.4	17.2	18.0	18.8	19.8	20.8	21.6	21.6	22.5	21.9	22.6	23.8
1. Long-term prepayments	16.4	17.2	18.0	18.8	19.8	20.8	21.6	21.6	22.5	21.9	22.6	23.8
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)	249.3	226.9	255.3	256.1	265.9	257.9	282.1	293.6	290.9	283.5	288.0	283.0
A. LIABILITIES (300=210+330)	452.9	423.1	440.0	443.7	456.6	449.4	464.6	476.6	475.0	468.1	467.1	462.4
I. Short -term liabilities	446.1	417.4	433.4	436.7	449.1	441.4	459.0	470.8	471.6	464.7	463.7	459.0
1. Short-term trade accounts payable	54.7	24.7	30.8	17.8	20.8	7.7	19.9	14.3	14.9	13.0	8.6	9.4
2. Short-term advances from customers	2.9	2.5	2.6	2.5	2.5	5.0	2.7	4.4	3.2	2.5	2.5	3.5
3. Taxes and other payables to state authorities	1.4	1.2	1.0	5.0	3.5	1.6	1.2	5.0	2.1	1.3	1.0	1.0
4. Payable to employees	8.1	5.9	13.6	11.7	12.6	9.0	12.2	12.2	13.0	11.8	17.0	10.9
5. Short-term acrrued expenses	1.0	1.2	0.9	1.1	0.5	0.7	1.0	1.7	1.0	1.4	1.0	1.1
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	0.3	1.3	—	0.2	0.5	0.7	2.1	0.7	3.2	3.7	0.7	0.3
9. Other short-term payables	32.8	32.3	31.1	32.8	33.3	32.8	31.1	33.4	33.4	33.4	31.8	33.1
10. Short-term borrowings and financial leases	344.9	348.4	353.3	365.5	375.5	383.9	388.8	399.2	400.8	397.7	401.1	399.6
11. Provision for short-term liabilities	—	—	—	—	—	—	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
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	6.8	5.7	6.6	7.1	7.5	8.0	5.6	5.8	3.4	3.4	3.4	3.4
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	3.8	2.4	3.3	3.8	4.2	4.7	2.3	2.4	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
8. Long-term borrowings and financial leases	—	—	—	—	—	—	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	3.0	3.3	3.3	3.3	3.3	3.3	3.4	3.4	3.4	3.4	3.4	3.4
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)	-203.6	-196.3	-184.7	-187.6	-190.7	-191.5	-182.5	-183.0	-184.1	-184.6	-179.1	-179.4
I. Owner's equity	-203.6	-196.3	-184.7	-187.6	-190.7	-191.5	-182.5	-183.0	-184.1	-184.6	-179.1	-179.4
1. Owner's capital	281.1	281.1	281.1	281.1	281.1	281.1	281.1	281.1	281.1	281.1	281.1	281.1
- Common stock with voting right	281,097,430,000.00	281,097,430,000.00	281,097,430,000.00	281,097,430,000.00	281,097,430,000.00	281,097,430,000.00	281,097,430,000.00	281,097,430,000.00	281,097,430,000.00	281,097,430,000.00	281,097,430,000.00	281,097,430,000.00
- Preferred stock	—	—	—	—	—	—	0.00	0.00	0.00	0.00	0.00	0.00
2. Share premium	411.3	411.3	411.3	411.3	411.3	411.3	411.3	411.3	411.3	411.3	411.3	411.3
3. Convertible bond option	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
4. Other capital of owners	1.5	1.5	—	—	—	—	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	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
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	-897.5	-890.1	-878.6	-881.5	-884.6	-885.4	-876.4	-876.9	-878.0	-878.5	-873.0	-873.3
- Accumulated retained earning at the end of the previous period	-878.6	-878.6	-876.1	-876.1	-876.1	-876.1	-872.6	-872.6	-872.6	-872.6	-866.6	-866.6
- Undistributed earnings in this period	-18.9	-11.6	-2.5	-5.5	-8.5	-9.3	-3.8	-4.3	-5.4	-5.9	-6.4	-6.7
12. Reserves for investment in construction	—	—	1.5	—	1.5	—	0.0	0.0	1.5	1.5	1.5	1.5
13. Minority's interest	—	—	—	1.5	—	1.5	1.5	1.5	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)	249.3	226.9	255.3	256.1	265.9	257.9	282.1	293.6	290.9	283.5	288.0	283.0

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	-7.3	-11.6	2.9	2.8	1.0	-9.3	0.5	2.4	-0.7	-5.9	0.7	2.3
Depreciation of Fixed Assets and Investment Property	3.3	3.2	4.7	1.6	3.7	2.7	2.7	2.9	3.3	3.6	3.8	3.8
Provision (Increase)/Reversal	-0.2	-0.0	-1.9	2.0	-0.1	-0.0	-3.1	3.0	-2.3	-0.7	544.8	-544.6
FX Gain/Loss from Revaluation of Monetary Items	-0.0	—	-0.0	0.0	0.0	—	-0.0	0.0	0.0	0.0	0.0	0.0
Gain/Loss from Investment Activities	-0.0	-0.0	-0.5	-0.0	-0.0	-0.0	-0.1	0.0	-0.0	0.0	-0.3	0.1
Interest Expense	8.1	7.8	7.7	7.6	7.8	8.1	8.4	8.9	9.3	9.6	10.1	10.6
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	3.9	-0.5	12.8	14.1	12.4	1.4	8.5	17.3	9.5	6.6	559.1	-527.8
Increase/(Decrease) in Receivables	-18.0	9.5	15.6	4.5	-13.1	21.0	0.5	10.3	-4.4	-11.6	-559.8	566.4
Increase/(Decrease) in Inventory	-1.1	12.2	-6.5	-2.2	-5.1	5.1	4.3	-4.8	-0.3	10.5	7.4	-3.9
Increase/(Decrease) in Payables (Excl. Interest and CIT)	33.5	-11.9	8.1	-2.6	15.4	-10.1	-1.6	3.5	3.3	4.5	4.3	-3.8
Increase/(Decrease) in Prepaid Expenses	0.1	0.2	-0.1	2.0	-1.6	1.3	-0.7	-0.3	-0.6	0.8	1.2	1.8
Changes in Trading Securities	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Interest Paid	-8.3	-7.4	-7.6	-7.6	-7.9	-7.7	-8.8	-9.0	-9.4	-9.1	-10.1	-10.5
Corporate Income Tax Paid	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Other Operating Receipts	—	—	—	—	—	—	0.1	0.7	0.0	0.0	-1.9	1.9
Other Operating Payments	-0.0	-0.5	—	-0.3	—	-0.4	-0.2	-0.0	0.0	0.0	1.1	-1.1
Net Cash Flow from Operating Activities	10.2	1.5	23.0	7.5	0.5	10.7	2.0	17.7	-1.9	1.7	1.3	23.1
Payments for Fixed Assets and Other Long-term Assets	-4.3	-2.1	-4.3	-0.2	-1.8	-0.7	-0.4	-3.3	0.0	-1.2	-2.1	0.0
Proceeds from Disposal of Fixed Assets and Long-term Assets	0.0	0.2	0.0	0.6	0.0	0.0	0.0	-0.1	0.3	0.0	-0.0	0.3
Loans and Purchases of Debt Instruments	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Receipts from Loan Repayments and Sale of Debt Instruments	—	—	—	—	—	—	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
Proceeds from Investments in Other Entities	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Dividends and Interest Income Received	0.0	0.0	0.0	0.0	0.0	0.0	0.0	-0.0	0.0	0.0	0.0	-0.0
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	-4.3	-1.8	-4.3	0.3	-1.8	-0.7	-0.3	-3.3	0.3	-1.2	-2.1	0.3
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	76.3	92.8	159.2	146.2	89.4	108.8	121.2	133.1	112.5	72.2	81.3	71.6
Repayment of Borrowings	-79.8	-97.8	-0.1	-156.2	-97.8	-113.7	-131.6	-134.7	-109.4	-75.6	-79.8	-98.3
Repayment of Finance Leases	—	—	—	—	—	—	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	-3.5	-5.0	-12.2	-9.9	-8.4	-4.9	-10.4	-1.6	3.1	-3.5	1.5	-26.6
Net Cash Flow During the Period	2.3	-5.3	6.5	-2.1	-9.7	5.2	-8.7	12.8	1.6	-3.0	0.7	-3.3
Cash and Cash Equivalents at Beginning of Period	8.1	13.4	6.8	8.9	18.7	13.4	10.8	10.8	10.8	10.8	22.8	22.8
FX Difference from Revaluation	—	—	0.0	—	0.0	—	0.0	-0.0	0.0	0.0	-0.0	-0.0
Cash and Cash Equivalents at End of Period	10.4	8.1	13.4	6.8	8.9	18.7	13.4	22.2	9.4	7.8	10.8	10.1

Giải mã BCTC

Điểm nhấn trong BCTC của CTCP Xuất nhập khẩu Thủy sản An Giang (AGF) mà bạn nên biết

Q2/2026 On a TTM 2026Q2 basis, AGF posted a sharp profit decline versus the same period — profit is near a multi-period low.

There's something worth weighing here — talk to an advisor

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