AGM · CTCP Xuất Nhập khẩu An Giang

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

Item	2025	2024	2023	2022	2021
Revenue	21.5	240.9	788.8	3,432.6	3,931.4
Revenue Deductions	—	0.0	0.8	2.7	0.0
Net Revenue	21.5	240.9	788.0	3,429.8	3,924.8
Cost of Goods Sold	33.1	249.2	768.9	3,250.3	0.0
Gross Profit	-11.6	-8.3	19.1	179.5	234.3
Financial Income	17.9	9.2	19.7	75.4	47.2
Financial Expenses	88.6	107.3	102.9	163.2	-27.3
Interest Expense	86.7	93.2	111.3	94.1	-21.0
Share of Associates and Joint Ventures	-4.4	-18.7	-22.6	5.1	-0.0
Selling Expenses	0.3	7.0	46.5	200.4	-176.2
General and Administrative Expenses	20.1	128.4	67.1	141.8	-36.2
Operating Profit	-107.0	-260.4	-200.3	-245.4	41.7
Other Income	30.2	1.6	19.6	16.2	0.0
Other Expenses	27.8	1.0	40.0	1.3	0.0
Other Profit	2.3	0.6	-20.3	14.9	15.3
Profit Before Tax	-104.6	-259.8	-220.6	-230.5	57.0
Current Income Tax Expense	0.0	0.0	0.2	1.6	-12.9
Deferred Income Tax Expense	—	0.0	0.0	0.9	0.0
Net Income	-104.7	-259.8	-220.9	-233.0	44.1
Non-controlling Interest	—	0.0	-5.9	1.2	-0.0
Profit Attributable to Parent	-104.7	-259.8	-214.9	-234.2	44.1
Earnings per Share	-5,751.00	-14,274.00	-11,809.00	-12,866.00	2,398.00
Diluted EPS	-5,751.08	-14,274.43	-11,809.00	-12,866.00	2,425.45

Item	2025	2024	2023	2022	2021
A. SHORT-TERM ASSETS (100=110+120+130+140+150)	149.0	194.4	344.9	784.0	1,287.2
I. Cash and cash equivalents	6.7	5.8	7.4	11.2	231.7
1. Cash	4.2	3.3	7.4	11.2	0.0
2. Cash equivalents	2.5	2.5	0.0	0.0	0.0
II. Short-term financial investments	—	0.0	8.8	77.8	0.0
1. Available for sale securities	—	0.0	0.0	62.5	0.0
2. Provision for diminution in value of available for sale securities (*)	—	0.0	0.0	-38.6	0.0
3. Held to maturity investments	—	0.0	8.8	53.9	0.0
III. Short-term receivables	135.7	156.8	282.1	532.0	763.9
1. Short-term trade accounts receivable	183.5	176.1	215.0	147.9	0.0
2. Short-term prepayments to suppliers	123.4	146.8	163.9	348.7	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	1.7	3.3	1.7	5.7	0.0
6. Other short-term receivables	71.6	74.0	73.8	140.9	0.0
7. Provision for short-term doubtful debts (*)	-244.5	-243.3	-172.3	-111.2	0.0
8. Assets awaiting resolution	—	0.0	0.0	0.0	0.0
IV. Inventories	0.2	10.3	25.1	128.7	212.0
1. Inventories	6.9	19.1	25.1	130.5	0.0
2. Provision for decline in value of inventories	-6.7	-8.8	0.0	-1.8	0.0
V. Other short-term assets	6.5	21.6	21.5	34.3	21.2
1. Short-term prepayments	0.0	0.1	0.1	1.9	0.0
2. Value added tax to be reclaimed	6.4	21.4	20.9	32.3	0.0
3. Taxes and other receivables from state authorities	—	0.0	0.5	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)	784.6	842.5	892.2	796.8	554.4
I. Long-term receivables	213.0	213.0	223.3	2.8	0.0
1. Long-term trade receivables	—	0.0	0.0	0.0	3.8
2. Long-term prepayments to suppliers	213.0	213.0	223.2	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	2.8	0.0
7. Provision for long-term doubtful debts	—	0.0	0.0	0.0	0.0
II. Fixed assets	375.3	443.7	446.0	646.3	283.7
1. Tangible fixed assets	155.7	178.5	170.0	247.2	203.5
- Cost	345.0	380.0	363.1	458.7	0.0
- Accumulated depreciation	-189.3	-201.5	-193.1	-211.5	0.0
2. Financial leased fixed assets	71.0	76.9	82.8	88.4	0.0
- Cost	91.0	91.0	91.0	90.8	0.0
- Accumulated depreciation	-20.0	-14.2	-8.3	-2.4	0.0
3. Intangible fixed assets	148.6	188.3	193.2	310.7	80.2
- Cost	166.3	205.7	206.0	317.9	0.0
- Accumulated depreciation	-17.7	-17.5	-12.8	-7.3	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	12.3	12.6	4.9	10.1	1.1
1. Long-term production in progress	—	0.0	0.0	0.0	0.0
2. Construction in progress	12.3	12.6	4.9	10.1	0.0
V. Long-term financial investments	108.8	87.5	121.5	90.4	257.3
1. Investments in subsidiaries	—	0.0	0.0	0.0	0.0
2. Investments in associates, joint-ventures	108.8	81.0	121.1	90.4	0.0
3. Investments in other entities	0.0	6.5	0.3	0.0	0.0
4. Provision for diminution in value of long-term investments	-0.0	-0.0	-0.0	-0.0	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	75.0	85.7	96.5	47.3	0.0
1. Long-term prepayments	2.9	4.0	5.4	9.1	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	8.4
5. Goodwill	72.2	81.7	91.1	38.1	0.0
VII. Goodwill (before 2015)	—	0.0	0.0	0.0	0.0
TOTAL ASSETS (280=100+200)	933.6	1,036.9	1,237.1	1,580.8	1,841.6
A. LIABILITIES (300=210+330)	1,273.8	1,280.7	1,215.3	1,288.8	1,359.5
I. Short -term liabilities	1,264.6	1,266.3	1,182.3	1,028.9	1,029.6
1. Short-term trade accounts payable	47.0	32.3	16.5	20.9	26.7
2. Short-term advances from customers	52.7	70.4	93.1	10.9	32.5
3. Taxes and other payables to state authorities	1.0	1.5	0.2	2.0	0.0
4. Payable to employees	0.4	0.9	1.0	5.1	0.0
5. Short-term acrrued expenses	245.0	188.3	84.8	26.6	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	26.5	26.7	26.3	5.7	0.0
10. Short-term borrowings and financial leases	887.0	941.8	955.9	953.0	855.9
11. Provision for short-term liabilities	1.8	0.6	0.0	0.0	0.0
12.. Bonus and welfare fund	3.4	3.9	4.5	4.7	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	9.2	14.4	32.9	259.9	329.9
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	1.1	0.9	0.7	0.7	0.0
8. Long-term borrowings and financial leases	8.1	12.1	30.7	257.2	326.5
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	—	1.3	1.6	2.0	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)	-340.2	-243.8	21.8	236.7	482.1
I. Owner's equity	-340.2	-243.8	21.8	236.7	0.0
1. Owner's capital	182.0	182.0	182.0	182.0	482.1
- Common stock with voting right	182,000,000,000.00	182,000,000,000.00	182,000,000,000.00	182,000,000,000.00	182,000,000,000.00
- 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	—	0.0	0.0	120.5	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	5.0	0.0
11. Undistributed earnings after tax	-522.2	-425.8	-160.2	-70.7	174.6
- Accumulated retained earning at the end of the previous period	-417.5	-166.0	54.7	174.2	130.5
- Undistributed earnings in this period	-104.7	-259.8	-214.9	-244.9	44.1
12. Reserves for investment in construction	—	0.0	0.0	0.0	0.0
13. Minority's interest	—	0.0	0.0	55.3	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)	933.6	1,036.9	1,237.1	1,580.8	1,841.6

Item	2025	2024	2023	2022	2021
Profit Before Tax	-104.6	-259.8	-220.6	-230.5	59.1
Depreciation of Fixed Assets and Investment Property	23.4	24.0	34.4	28.3	16.3
Provision (Increase)/Reversal	-0.9	80.5	-12.7	115.7	0.0
FX Gain/Loss from Revaluation of Monetary Items	1.2	0.8	7.7	-3.2	0.0
Gain/Loss from Investment Activities	-3.7	10.5	6.8	-39.8	0.0
Interest Expense	86.7	93.2	111.3	95.0	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	-60.7	0.0	0.0	0.0	0.0
Operating Profit Before Changes in Working Capital	-58.7	-50.8	-73.1	-34.5	55.1
Increase/(Decrease) in Receivables	33.4	-34.3	199.0	68.5	0.0
Increase/(Decrease) in Inventory	12.1	5.8	105.4	87.3	0.0
Increase/(Decrease) in Payables (Excl. Interest and CIT)	-25.7	77.4	-138.0	-29.0	0.0
Increase/(Decrease) in Prepaid Expenses	1.3	10.8	4.2	-3.1	0.0
Changes in Trading Securities	—	0.0	62.5	-62.5	0.0
Interest Paid	-0.1	-17.2	-51.6	-74.4	0.0
Corporate Income Tax Paid	—	0.0	-0.7	-9.6	0.0
Other Operating Receipts	—	0.0	0.0	0.0	0.0
Other Operating Payments	-0.6	-0.5	0.0	0.0	0.0
Net Cash Flow from Operating Activities	-38.2	-8.8	107.7	-57.3	-657.1
Payments for Fixed Assets and Other Long-term Assets	-0.2	-14.4	-77.6	-37.9	-200.0
Proceeds from Disposal of Fixed Assets and Long-term Assets	36.7	30.5	109.4	62.2	13.6
Loans and Purchases of Debt Instruments	—	-5.5	-1.0	-158.3	-191.6
Receipts from Loan Repayments and Sale of Debt Instruments	1.6	12.8	29.6	139.6	244.6
Investments in Other Entities	—	0.0	0.0	-9.8	-77.0
Proceeds from Investments in Other Entities	6.4	15.1	54.0	0.0	0.0
Dividends and Interest Income Received	1.2	2.3	5.9	3.2	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	45.7	40.7	120.3	-1.0	-184.7
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	15.7	62.6	621.0	2,931.1	3,415.4
Repayment of Borrowings	-22.3	-88.7	-844.8	-3,059.6	-2,496.3
Repayment of Finance Leases	—	-7.4	-8.1	-33.7	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	-6.6	-33.6	-231.9	-162.2	919.1
Net Cash Flow During the Period	0.9	-1.6	-3.9	-220.5	141.0
Cash and Cash Equivalents at Beginning of Period	5.8	7.4	11.2	231.7	154.5
FX Difference from Revaluation	0.0	-0.0	0.0	-0.0	-0.2
Cash and Cash Equivalents at End of Period	6.7	5.8	7.4	11.2	231.7

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	4.3	3.2	3.4	2.6	10.4	20.9	31.1	58.9	92.2	58.7	242.7	223.7
Revenue Deductions	—	—	—	—	—	—	-0.0	0.0	0.0	0.0	0.0	0.0
Net Revenue	4.3	3.2	3.4	2.6	10.4	20.9	31.1	58.9	92.2	58.7	242.7	223.7
Cost of Goods Sold	6.8	4.7	4.2	4.2	13.6	20.7	31.1	60.2	88.8	61.2	246.1	213.2
Gross Profit	-2.5	-1.5	-0.8	-1.6	-3.2	0.2	-0.0	-1.3	3.4	-2.5	-3.5	10.4
Financial Income	0.6	0.0	-1.4	0.7	0.0	17.7	1.1	0.1	6.5	0.2	0.7	1.1
Financial Expenses	37.1	3.6	40.9	4.3	45.4	5.2	41.0	5.8	53.4	6.4	53.0	10.1
Interest Expense	37.1	3.6	39.8	4.3	37.7	5.2	40.1	5.8	41.0	5.7	45.1	10.0
Share of Associates and Joint Ventures	—	—	-1.9	—	-1.2	—	-21.2	0.0	1.9	0.0	3.0	0.3
Selling Expenses	—	0.0	0.0	—	0.0	0.9	1.3	1.7	1.9	2.0	11.2	8.8
General and Administrative Expenses	4.0	5.9	8.0	3.1	8.4	4.8	77.5	4.7	41.4	4.7	49.2	3.0
Operating Profit	-43.0	-11.0	-52.9	-8.3	-58.3	7.0	-139.9	-13.3	-85.0	-15.4	-113.2	-10.1
Other Income	1.1	0.0	1.0	0.2	0.2	0.3	0.1	0.1	0.7	0.6	-7.7	12.2
Other Expenses	0.1	1.9	0.3	0.1	0.1	26.1	0.1	0.0	0.2	0.1	36.7	0.4
Other Profit	0.9	-1.9	0.7	0.1	0.1	-25.8	0.0	0.1	0.5	0.5	-44.4	11.8
Profit Before Tax	-42.1	-12.9	-52.2	-8.1	-58.2	-18.9	-139.8	-13.3	-84.5	-14.9	-157.7	1.7
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	-42.1	-12.9	-52.2	-8.1	-58.2	-18.9	-139.8	-13.3	-84.5	-14.9	-157.7	1.7
Non-controlling Interest	—	—	—	—	—	—	0.0	0.0	0.0	0.0	-1.7	-1.3
Profit Attributable to Parent	-42.1	-12.9	-52.2	-8.1	-58.2	-18.9	-139.8	-13.3	-84.5	-14.9	-156.0	2.9
Earnings per Share	-2,314.00	-706.00	-2,868.00	-446.00	-3,199.00	-1,036.00	-7,682.00	-729.00	-4,645.00	-821.00	-8,664.00	91.00
Diluted EPS	-2,313.77	-706.15	-2,867.85	-446.02	-3,198.74	-1,035.89	-7,682.02	-729.10	-4,644.77	-820.80	-8,572.10	161.94

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)	150.0	147.5	160.9	169.1	165.9	189.0	200.2	290.9	290.2	354.6	422.6	526.5
I. Cash and cash equivalents	4.1	4.1	6.7	6.8	6.8	4.3	5.7	6.5	6.3	7.4	7.4	7.5
1. Cash	1.5	1.5	4.2	4.3	4.3	1.8	3.2	4.1	3.9	5.0	7.4	7.5
2. Cash equivalents	2.6	2.6	2.5	2.5	2.5	2.5	2.5	2.5	2.4	2.4	0.0	0.0
II. Short-term financial investments	—	—	—	—	—	—	0.0	0.0	0.0	13.6	8.8	30.0
1. Available for sale securities	—	—	—	—	—	—	0.0	0.0	0.0	4.8	0.0	5.3
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	8.8	8.8	24.7
III. Short-term receivables	139.4	137.0	147.6	155.2	151.7	177.3	154.7	240.8	233.5	263.6	359.8	329.4
1. Short-term trade accounts receivable	181.0	184.6	175.1	200.0	199.9	228.1	176.1	193.2	183.6	185.4	215.3	232.3
2. Short-term prepayments to suppliers	128.9	123.5	140.9	123.1	117.1	117.2	144.6	160.6	164.8	173.8	206.5	154.7
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	1.7	—	1.7	1.7	1.7	1.7	3.3	1.7	1.7	1.7	1.7	1.7
6. Other short-term receivables	72.3	1.7	73.5	73.4	76.0	73.5	74.0	74.6	72.8	74.9	75.2	44.8
7. Provision for short-term doubtful debts (*)	-244.5	71.8	-243.6	-243.1	-243.1	-243.2	-243.2	-189.4	-189.4	-172.3	-138.9	-104.1
8. Assets awaiting resolution	—	-244.5	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
IV. Inventories	0.2	0.2	0.1	0.2	0.2	0.2	18.1	21.8	28.3	47.8	25.1	135.1
1. Inventories	6.9	6.9	6.9	6.9	6.9	6.9	19.1	21.8	28.3	47.8	25.1	136.4
2. Provision for decline in value of inventories	-6.7	-6.7	-6.8	-6.8	-6.8	-6.8	-0.9	0.0	0.0	0.0	0.0	-1.3
V. Short-term Biological Assets	—	6.2	—	—	—	—	—	—	—	—	—	—
2. Short-term seasonal or single-harvest crops	—	6.2	—	—	—	—	—	—	—	—	—	—
V. Other short-term assets	6.3	—	6.5	7.0	7.3	7.3	21.6	21.8	22.1	22.1	21.5	24.4
1. Short-term prepayments	—	—	0.0	0.1	0.1	0.0	0.1	0.2	0.3	0.2	0.1	2.7
2. Value added tax to be reclaimed	6.3	—	6.4	6.9	7.2	7.3	21.4	21.6	21.6	21.5	20.9	21.8
3. Taxes and other receivables from state authorities	—	—	—	—	—	—	0.0	0.0	0.2	0.5	0.5	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)	779.4	787.7	784.7	790.3	796.4	808.3	844.1	863.5	875.0	889.0	836.8	1,063.9
I. Long-term receivables	213.0	213.0	213.0	213.0	213.0	213.0	215.2	215.6	215.6	215.6	179.3	283.0
1. Long-term trade receivables	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
2. Long-term prepayments to suppliers	213.0	213.0	213.0	213.0	213.0	213.0	215.2	215.2	215.2	215.2	179.2	179.2
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	0.0	0.4	0.4	0.4	0.0	103.8
7. Provision for long-term doubtful debts	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
II. Fixed assets	363.7	369.6	375.3	381.1	386.8	392.6	443.7	436.7	443.2	443.7	446.0	640.3
1. Tangible fixed assets	149.0	152.3	155.7	159.1	162.5	165.8	178.5	168.9	172.7	170.4	170.0	247.1
- Cost	343.9	345.0	—	—	—	—	380.0	367.0	367.0	366.5	363.1	443.8
- Accumulated depreciation	-195.0	-192.7	—	—	—	—	-201.5	-198.1	-194.3	-196.1	-193.1	-196.6
2. Financial leased fixed assets	68.1	69.5	71.0	72.5	73.9	75.4	76.9	78.4	79.8	81.3	82.8	85.7
- Cost	91.0	91.0	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
- Accumulated depreciation	-23.0	-21.5	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
3. Intangible fixed assets	146.7	147.7	148.6	149.5	150.4	151.3	188.3	189.5	190.7	192.0	193.2	307.5
- Cost	166.2	166.3	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
- Accumulated depreciation	-19.5	-18.6	—	—	—	—	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	12.3	12.3	12.3	12.3	12.3	12.3	12.6	12.3	12.3	12.3	4.9	11.3
1. Long-term production in progress	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
2. Construction in progress	12.3	12.3	12.3	12.3	12.3	12.3	12.6	12.3	12.3	12.3	4.9	11.3
V. Long-term financial investments	120.2	120.2	109.0	103.9	104.2	105.4	86.8	108.0	112.7	121.5	145.4	86.3
1. Investments in subsidiaries	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
2. Investments in associates, joint-ventures	120.2	120.2	109.0	103.9	103.9	105.1	80.4	101.6	101.4	121.1	145.1	86.0
3. Investments in other entities	0.0	0.0	0.0	0.0	0.3	0.3	6.5	6.5	11.3	0.3	0.3	0.3
4. Provision for diminution in value of long-term investments	-0.0	-0.0	-0.0	-0.0	-0.0	-0.0	-0.0	-0.0	-0.0	-0.0	-0.0	-0.0
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	70.1	72.6	75.0	79.9	80.0	84.9	85.7	90.8	91.2	4.8	5.4	6.7
1. Long-term prepayments	2.7	2.8	2.9	3.0	3.1	3.3	4.0	4.4	4.8	4.8	5.4	6.7
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	67.4	69.8	72.2	76.9	76.9	81.7	0.0	0.0	0.0	0.0	0.0	0.0
VII. Goodwill (before 2015)	—	—	—	—	—	—	81.7	86.4	86.4	91.1	55.8	36.2
TOTAL ASSETS (280=100+200)	929.4	935.2	945.6	959.4	962.4	997.4	1,044.2	1,154.4	1,165.3	1,243.6	1,259.4	1,590.4
A. LIABILITIES (300=210+330)	1,315.6	1,276.9	1,310.9	1,272.5	1,267.4	1,244.7	1,279.6	1,250.0	1,242.9	1,236.7	1,230.4	1,354.4
I. Short -term liabilities	1,306.4	1,267.7	1,296.5	1,258.1	1,253.0	1,230.2	1,258.9	1,229.2	1,222.2	1,203.4	993.3	1,108.2
1. Short-term trade accounts payable	45.7	46.9	38.4	38.5	38.7	59.6	32.3	50.3	43.7	38.0	16.8	118.6
2. Short-term advances from customers	53.2	52.3	70.1	74.6	70.1	82.0	70.4	69.9	74.1	93.4	96.3	7.3
3. Taxes and other payables to state authorities	1.2	0.6	1.0	1.1	1.3	2.2	1.5	1.5	0.2	0.2	0.2	0.1
4. Payable to employees	0.3	0.4	0.4	0.5	0.4	0.2	0.9	0.6	0.7	1.0	1.0	1.5
5. Short-term acrrued expenses	285.7	248.3	273.2	234.5	230.3	192.7	187.7	137.1	131.2	84.0	84.8	49.9
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	—	26.6	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
9. Other short-term payables	28.8	887.5	26.5	23.0	26.4	26.4	26.7	27.7	27.7	27.5	38.0	24.4
10. Short-term borrowings and financial leases	886.3	1.8	883.0	881.9	881.9	863.1	935.4	938.1	940.5	955.2	751.8	901.9
11. Provision for short-term liabilities	1.8	3.4	0.6	0.6	0.6	0.6	0.0	0.0	0.0	0.0	0.0	0.0
12.. Bonus and welfare fund	3.4	—	3.4	3.4	3.4	3.4	3.9	0.0	4.2	4.2	4.5	4.5
13. Price stabilization fund	—	—	—	—	—	—	0.0	4.0	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	9.2	9.2	14.4	14.4	14.4	14.5	20.7	20.8	20.7	33.2	237.1	246.2
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	—	1.1	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
7. Other long-term liabilities	1.1	8.1	1.1	1.1	1.1	1.1	0.9	0.9	0.9	1.0	0.7	0.8
8. Long-term borrowings and financial leases	8.1	—	12.1	12.1	12.1	12.1	18.5	18.5	18.5	30.7	234.8	243.8
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	—	—	1.2	1.2	1.2	1.3	1.3	1.4	1.4	1.5	1.6	1.6
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)	-386.2	-341.7	-365.3	-313.1	-305.0	-247.4	-235.4	-95.6	-77.6	6.9	29.0	236.0
I. Owner's equity	-386.2	-341.7	-365.3	-313.1	-305.0	-247.4	-235.4	-95.6	-77.6	6.9	29.0	236.0
1. Owner's capital	182.0	182.0	182.0	182.0	182.0	182.0	182.0	182.0	182.0	182.0	182.0	182.0
- Common stock with voting right	182,000,000,000.00	182,000,000,000.00	182,000,000,000.00	182,000,000,000.00	182,000,000,000.00	182,000,000,000.00	182,000,000,000.00	182,000,000,000.00	182,000,000,000.00	182,000,000,000.00	182,000,000,000.00	182,000,000,000.00
- 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	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	120.5
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	5.0
11. Undistributed earnings after tax	-568.2	-523.7	-547.3	-495.1	-487.0	-429.4	-417.4	-277.6	-259.6	-175.1	-153.0	-122.5
- Accumulated retained earning at the end of the previous period	-510.8	-510.8	-409.9	-409.9	-409.9	-410.5	-166.0	-166.0	-160.2	-160.2	54.7	-70.7
- Undistributed earnings in this period	-57.3	-12.9	-137.4	-85.2	-77.1	-18.9	-251.4	-111.6	-99.5	-14.9	-207.8	-51.7
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	51.0
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)	929.4	935.2	945.6	959.4	962.4	997.4	1,044.2	1,154.4	1,165.3	1,243.6	1,259.4	1,590.4

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	-44.5	-12.9	-19.5	-13.7	-52.6	-18.9	-139.8	-16.3	-80.4	-14.9	-164.8	1.7
Depreciation of Fixed Assets and Investment Property	5.9	5.8	-34.8	42.6	9.4	6.2	6.0	6.5	5.7	5.7	19.1	1.2
Provision (Increase)/Reversal	—	—	24.9	-23.7	23.7	-25.7	83.5	-3.4	17.3	-0.1	24.5	9.0
FX Gain/Loss from Revaluation of Monetary Items	36.5	3.5	-6.6	—	7.7	—	0.8	-0.0	11.1	0.0	8.2	0.0
Gain/Loss from Investment Activities	-0.0	-0.0	13.0	-14.4	-10.3	8.0	20.2	3.9	-12.8	0.7	24.5	-4.0
Interest Expense	-37.1	-3.6	39.5	4.8	37.1	5.2	40.1	5.8	41.0	5.7	45.7	9.5
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	0.3	-0.3	0.2	-0.2
Operating Profit Before Changes in Working Capital	-39.2	-7.1	-36.3	48.6	-45.7	-25.2	10.8	-3.5	-17.9	-3.1	-42.5	17.1
Increase/(Decrease) in Receivables	-5.1	16.5	19.1	4.4	3.5	6.4	61.1	-46.4	-22.0	4.1	399.4	-210.8
Increase/(Decrease) in Inventory	—	—	6.5	-6.5	6.5	5.6	2.8	6.5	19.3	-22.7	115.5	-46.0
Increase/(Decrease) in Payables (Excl. Interest and CIT)	32.4	-15.0	-24.1	-15.4	2.1	11.6	-63.9	47.3	33.5	15.0	-362.2	197.9
Increase/(Decrease) in Prepaid Expenses	2.5	2.5	-3.6	3.9	1.1	-0.1	5.1	0.5	4.6	0.6	1.2	1.6
Changes in Trading Securities	—	—	—	—	—	—	0.0	0.0	4.8	-4.8	5.3	26.4
Interest Paid	0.0	-0.0	0.0	-0.0	0.0	-0.1	-4.5	-3.1	-3.8	-5.7	-12.0	11.6
Corporate Income Tax Paid	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.2
Other Operating Receipts	7.4	0.9	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Other Operating Payments	-0.2	-0.8	0.2	-0.2	-0.0	-0.5	-0.1	-0.1	-0.3	0.0	-0.2	0.2
Net Cash Flow from Operating Activities	-2.3	-3.0	-38.4	34.9	-32.4	-2.3	11.4	1.1	18.3	-16.8	104.5	-1.7
Payments for Fixed Assets and Other Long-term Assets	—	—	0.0	—	-0.2	—	-9.6	0.0	-6.3	-10.7	-55.5	-12.2
Proceeds from Disposal of Fixed Assets and Long-term Assets	1.1	—	25.1	-24.8	24.8	11.6	1.4	1.6	-0.2	28.3	97.4	10.3
Loans and Purchases of Debt Instruments	—	—	—	—	—	—	-5.5	0.0	0.0	0.0	-0.6	-0.4
Receipts from Loan Repayments and Sale of Debt Instruments	—	—	0.0	0.0	0.0	1.6	3.9	0.0	8.8	0.0	-1.9	-0.4
Investments in Other Entities	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Proceeds from Investments in Other Entities	—	—	0.7	-0.4	0.4	5.8	0.0	0.0	15.1	0.0	21.0	0.0
Dividends and Interest Income Received	0.6	0.0	1.2	-0.0	0.0	0.0	1.1	-0.0	1.2	0.0	0.6	4.2
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	1.6	0.0	26.8	-23.4	23.4	18.9	-8.8	1.5	18.6	17.6	61.0	1.4
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	0.7	1.0	11.4	-11.3	11.3	4.4	12.8	6.5	9.9	22.3	103.2	98.6
Repayment of Borrowings	0.0	-0.6	0.0	-0.1	-60.7	-22.5	-14.6	-5.6	-46.1	-22.3	-268.5	-101.3
Repayment of Finance Leases	—	—	—	—	—	—	-1.7	-3.3	-1.7	-0.7	-0.4	-2.8
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	0.7	0.4	11.5	-11.5	11.5	-18.1	-3.4	-2.4	-38.0	-0.7	-165.7	-5.5
Net Cash Flow During the Period	-0.0	-2.6	-0.1	0.0	2.5	-1.5	-0.8	0.2	-1.1	0.1	-0.2	-5.8
Cash and Cash Equivalents at Beginning of Period	4.1	6.7	6.8	6.8	4.3	5.8	7.4	7.4	7.4	7.4	11.2	11.2
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	4.1	4.1	6.7	6.8	6.8	4.3	5.7	6.5	6.3	7.4	7.4	7.5

Giải mã BCTC

Điểm nhấn trong BCTC của CTCP Xuất Nhập khẩu An Giang (AGM) mà bạn nên biết

Q2/2026 On a TTM 2026Q2 basis, AGM is under pressure on both revenue and margins simultaneously — profit momentum has been slowing across consecutive periods.

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