Báo cáo tài chính

AGX · CTCP Thực phẩm Nông Sản xuất khẩu Sài Gòn

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

Item	2025	2024	2023	2022
Revenue	1,989.0	1,568.4	917.6	979.6
Revenue Deductions	1.1	0.2	1.3	5.6
Net Revenue	1,987.9	1,568.2	916.3	974.0
Cost of Goods Sold	1,331.2	1,096.4	720.3	732.3
Gross Profit	656.6	471.8	196.0	241.6
Financial Income	76.4	51.0	36.8	29.3
Financial Expenses	9.1	8.4	7.0	13.1
Interest Expense	0.5	0.0	0.8	2.1
Share of Associates and Joint Ventures	—	0.0	0.0	0.0
Selling Expenses	64.7	73.9	30.6	67.0
General and Administrative Expenses	31.4	31.2	28.0	26.0
Operating Profit	627.9	409.3	167.2	164.8
Other Income	0.7	1.1	0.6	1.9
Other Expenses	2.1	1.4	1.2	2.4
Other Profit	-1.4	-0.3	-0.6	-0.5
Profit Before Tax	626.5	409.0	166.5	164.3
Current Income Tax Expense	103.4	64.4	27.2	27.5
Deferred Income Tax Expense	-0.0	0.0	0.0	0.0
Net Income	523.1	344.6	139.3	136.7
Non-controlling Interest	0.1	0.1	0.0	0.0
Profit Attributable to Parent	523.1	344.6	139.3	136.7
Earnings per Share	48,433.00	31,903.00	12,896.00	12,657.00
Diluted EPS	48,432.77	31,903.09	12,895.65	12,656.92

Item	2025	2024	2023	2022
A. SHORT-TERM ASSETS (100=110+120+130+140+150)	1,385.6	1,014.6	631.8	524.0
I. Cash and cash equivalents	88.4	200.9	110.2	59.0
1. Cash	88.4	200.9	110.2	59.0
2. Cash equivalents	—	0.0	0.0	0.0
II. Short-term financial investments	733.6	383.9	276.9	210.9
1. Available for sale securities	—	0.0	0.0	0.0
2. Provision for diminution in value of available for sale securities (*)	—	0.0	0.0	0.0
3. Held to maturity investments	733.6	383.9	276.9	210.9
III. Short-term receivables	213.3	156.9	111.7	122.7
1. Short-term trade accounts receivable	186.4	135.9	99.3	108.8
2. Short-term prepayments to suppliers	12.5	15.2	7.6	6.9
3. Short-term inter-company receivables	—	0.0	0.0	0.0
4. Construction contract progress receipts due from customers	—	0.0	0.0	0.0
5. Short-term loan receivables	—	0.0	0.0	0.0
6. Other short-term receivables	14.4	10.7	9.8	12.0
7. Provision for short-term doubtful debts (*)	-0.0	-5.0	-5.0	-5.0
8. Assets awaiting resolution	—	0.0	0.0	0.0
IV. Inventories	230.7	213.2	99.6	108.0
1. Inventories	230.7	213.5	100.5	109.2
2. Provision for decline in value of inventories	—	-0.3	-0.9	-1.1
V. Other short-term assets	119.7	59.7	33.5	23.4
1. Short-term prepayments	4.7	3.7	4.1	2.7
2. Value added tax to be reclaimed	110.6	56.0	29.3	20.7
3. Taxes and other receivables from state authorities	4.4	0.0	0.0	0.0
4. Government bonds	—	0.0	0.0	0.0
5. Other short-term assets	—	0.0	0.0	0.0
B. LONG-TERM ASSETS (200=210+220+240+250+260+270)	315.8	186.7	195.1	218.2
I. Long-term receivables	0.4	0.0	0.0	0.0
1. Long-term trade receivables	—	0.0	0.0	0.0
2. Long-term prepayments to suppliers	—	0.0	0.0	0.0
3. Capital at inter-company	—	0.0	0.0	0.0
4. Long-term inter-company receivables	—	0.0	0.0	0.0
5. Long-term loan receivables	—	0.0	0.0	0.0
6. Other long-term receivables	0.4	0.0	0.0	0.0
7. Provision for long-term doubtful debts	—	0.0	0.0	0.0
II. Fixed assets	148.1	107.4	109.9	135.7
1. Tangible fixed assets	146.5	106.3	108.5	134.2
- Cost	398.0	334.0	299.4	286.2
- Accumulated depreciation	-251.5	-227.7	-190.8	-152.0
2. Financial leased fixed assets	—	0.0	0.0	0.0
- Cost	—	0.0	0.0	0.0
- Accumulated depreciation	—	0.0	0.0	0.0
3. Intangible fixed assets	1.6	1.1	1.4	1.5
- Cost	4.3	3.2	3.0	2.7
- Accumulated depreciation	-2.7	-2.1	-1.6	-1.2
III. Investment properties	41.6	43.6	45.6	47.6
- Cost	102.1	102.1	102.1	102.1
- Accumulated depreciation	-60.6	-58.6	-56.6	-54.5
IV. Long-term assets in progress	18.4	5.9	5.9	6.1
1. Long-term production in progress	—	0.0	0.0	0.0
2. Construction in progress	18.4	5.9	5.9	6.1
V. Long-term financial investments	93.2	14.1	14.1	14.1
1. Investments in subsidiaries	—	0.0	0.0	0.0
2. Investments in associates, joint-ventures	—	0.0	0.0	0.0
3. Investments in other entities	14.1	14.1	14.1	14.1
4. Provision for diminution in value of long-term investments	—	0.0	0.0	0.0
5. Held to maturity investments	79.1	0.0	0.0	0.0
6. Other long-term investments	—	0.0	0.0	0.0
VI. Other long-term assets	14.1	15.7	19.6	14.8
1. Long-term prepayments	14.1	15.7	19.6	14.8
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
4. Other long-term assets	—	0.0	0.0	0.0
5. Goodwill	—	0.0	0.0	0.0
VII. Goodwill (before 2015)	—	0.0	0.0	0.0
TOTAL ASSETS (280=100+200)	1,701.4	1,201.3	826.9	742.2
A. LIABILITIES (300=210+330)	144.0	138.6	89.1	124.1
I. Short -term liabilities	139.4	132.8	83.3	120.1
1. Short-term trade accounts payable	26.1	33.9	25.5	20.9
2. Short-term advances from customers	5.5	11.9	4.6	2.7
3. Taxes and other payables to state authorities	30.1	29.1	11.8	13.4
4. Payable to employees	54.2	44.5	31.5	25.7
5. Short-term acrrued expenses	9.8	8.3	4.8	2.3
6. Short-term inter-company payables	—	0.0	0.0	0.0
7. Construction contract progress payments due to suppliers	—	0.0	0.0	0.0
8. Short-term unearned revenue	2.0	2.0	2.1	2.5
9. Other short-term payables	4.6	3.0	2.8	3.9
10. Short-term borrowings and financial leases	—	0.0	0.0	47.9
11. Provision for short-term liabilities	—	0.0	0.0	0.0
12.. Bonus and welfare fund	7.0	0.2	0.2	0.6
13. Price stabilization fund	—	0.0	0.0	0.0
14. Government bonds	—	0.0	0.0	0.0
II. Long-term liabilities	4.6	5.9	5.8	4.0
1. Long-term trade payables	—	0.0	0.0	0.0
2. Long-term advances from customers	—	0.0	0.0	0.0
3. Long-term acrrued expenses	—	0.0	0.0	0.0
4. Inter-company payables on business capital	—	0.0	0.0	0.0
5. Long-term inter-company payables	—	0.0	0.0	0.0
6. Long-term unearned revenue	—	0.0	0.0	0.0
7. Other long-term liabilities	4.6	5.9	5.8	4.0
8. Long-term borrowings and financial leases	—	0.0	0.0	0.0
9. Convertible bonds	—	0.0	0.0	0.0
10. Preferred stock (Debts)	—	0.00	0.00	0.00
11. Deferred income tax liabilities	—	0.0	0.0	0.0
12. Provision for long-term liabilities	—	0.0	0.0	0.0
13. Fund for technology development	—	0.0	0.0	0.0
14. Provision for severance allowances	—	0.0	0.0	0.0
B. OWNER'S EQUITY (400=410+430)	1,557.3	1,062.7	737.8	618.1
I. Owner's equity	1,557.3	1,062.7	737.8	618.1
1. Owner's capital	108.0	108.0	108.0	108.0
- Common stock with voting right	108,000,000,000.00	108,000,000,000.00	108,000,000,000.00	108,000,000,000.00
- Preferred stock	—	0.00	0.00	0.00
2. Share premium	105.8	105.8	105.8	105.8
3. Convertible bond option	—	0.0	0.0	0.0
4. Other capital of owners	—	0.0	0.0	0.0
5. Treasury shares	—	0.00	0.00	0.00
6. Assets revaluation differences	—	0.0	0.0	0.0
7. Foreign exchange differences	—	0.0	0.0	0.0
8. Investment and development fund	18.0	18.0	18.0	18.0
9. Fund to support corporate restructuring	—	0.0	0.0	0.0
10. Other funds from owner's equity	—	0.0	0.0	0.0
11. Undistributed earnings after tax	1,325.5	830.9	506.0	386.3
- Accumulated retained earning at the end of the previous period	802.4	486.3	366.7	249.6
- Undistributed earnings in this period	523.1	344.6	139.3	136.7
12. Reserves for investment in construction	—	0.0	0.0	0.0
13. Minority's interest	0.1	0.0	0.1	0.1
14. Financial reserves	—	0.0	0.0	0.0
II. Other resources and funds	—	0.0	0.0	0.0
1. Subsidized not-for-profit funds	—	0.0	0.0	0.0
2. Funds invested in fixed assets	—	0.0	0.0	0.0
C. MINORITY'S INTEREST	—	0.0	0.0	0.0
TOTAL OWNER'S EQUITY AND LIABILITIES (440=300+400+500)	1,701.4	1,201.3	826.9	742.2

Item	2025	2024	2023	2022
Profit Before Tax	626.5	409.0	166.5	164.3
Depreciation of Fixed Assets and Investment Property	42.3	41.5	41.5	39.8
Provision (Increase)/Reversal	-0.3	-0.5	-0.3	2.7
FX Gain/Loss from Revaluation of Monetary Items	1.5	-1.3	0.7	3.3
Gain/Loss from Investment Activities	-31.9	-16.5	-19.3	-12.2
Interest Expense	0.5	0.0	0.8	2.1
Gain/Loss on Disposal of Fixed Assets	—	0.0	0.0	0.0
Interest Income and Dividends	—	0.0	0.0	0.0
Amortization of Goodwill	—	0.0	0.0	0.0
Other Adjustments	—	0.0	0.0	0.0
Operating Profit Before Changes in Working Capital	638.6	432.2	189.9	200.0
Increase/(Decrease) in Receivables	-107.2	-387.1	-201.7	-223.4
Increase/(Decrease) in Inventory	-17.1	-113.1	8.7	1.5
Increase/(Decrease) in Payables (Excl. Interest and CIT)	-5.3	350.4	217.2	181.9
Increase/(Decrease) in Prepaid Expenses	0.6	6.2	-6.3	-4.9
Changes in Trading Securities	—	0.0	0.0	0.0
Interest Paid	-0.5	0.0	-0.8	-2.1
Corporate Income Tax Paid	-100.4	-49.1	-29.0	-23.7
Other Operating Receipts	—	0.0	0.0	0.2
Other Operating Payments	-0.0	-3.5	-3.9	-5.2
Net Cash Flow from Operating Activities	408.7	236.0	174.2	124.4
Payments for Fixed Assets and Other Long-term Assets	-94.3	-38.9	-13.5	-23.0
Proceeds from Disposal of Fixed Assets and Long-term Assets	0.8	0.2	0.0	0.1
Loans and Purchases of Debt Instruments	-1,045.1	-634.1	-298.1	-309.2
Receipts from Loan Repayments and Sale of Debt Instruments	616.3	527.8	232.3	289.2
Investments in Other Entities	—	0.0	0.0	-0.2
Proceeds from Investments in Other Entities	—	0.0	0.0	0.0
Dividends and Interest Income Received	22.4	15.0	20.4	8.6
Increase/(Decrease) in Term Deposits	—	0.0	0.0	0.0
Acquisition of Non-controlling Interests	—	0.0	0.0	0.0
Other Investing Receipts	—	0.0	0.0	0.0
Other Investing Payments	—	0.0	0.0	0.0
Net Cash Flow from Investing Activities	-499.8	-130.0	-58.9	-34.4
Proceeds from Equity Issuance and Capital Contributions	—	0.00	0.00	0.00
Share Repurchases	—	0.00	0.00	0.00
Proceeds from Borrowings	104.8	0.0	120.1	226.8
Repayment of Borrowings	-104.8	0.0	-168.0	-261.6
Repayment of Finance Leases	—	0.0	0.0	0.0
Dividends Paid	-21.3	-16.0	-15.9	-21.6
Other Financing Receipts	—	0.0	0.0	0.0
Other Financing Payments	—	0.0	0.0	0.0
Net Cash Flow from Financing Activities	-21.3	-16.0	-63.8	-56.4
Net Cash Flow During the Period	-112.4	90.1	51.4	33.5
Cash and Cash Equivalents at Beginning of Period	200.9	110.2	59.0	26.2
FX Difference from Revaluation	-0.2	0.7	-0.3	-0.7
Cash and Cash Equivalents at End of Period	88.4	200.9	110.2	59.0

Item	Q4'25
Profit Before Tax	626.5
Depreciation of Fixed Assets and Investment Property	42.3
Provision (Increase)/Reversal	-0.3
FX Gain/Loss from Revaluation of Monetary Items	1.5
Gain/Loss from Investment Activities	-31.9
Interest Expense	0.5
Operating Profit Before Changes in Working Capital	638.6
Increase/(Decrease) in Receivables	-107.2
Increase/(Decrease) in Inventory	-17.1
Increase/(Decrease) in Payables (Excl. Interest and CIT)	-5.3
Increase/(Decrease) in Prepaid Expenses	0.6
Interest Paid	-0.5
Corporate Income Tax Paid	-100.4
Other Operating Payments	-0.0
Net Cash Flow from Operating Activities	408.7
Payments for Fixed Assets and Other Long-term Assets	-94.3
Proceeds from Disposal of Fixed Assets and Long-term Assets	0.8
Loans and Purchases of Debt Instruments	-1,045.1
Receipts from Loan Repayments and Sale of Debt Instruments	616.3
Dividends and Interest Income Received	22.4
Net Cash Flow from Investing Activities	-499.8
Proceeds from Borrowings	104.8
Repayment of Borrowings	-104.8
Dividends Paid	-21.3
Net Cash Flow from Financing Activities	-21.3
Net Cash Flow During the Period	-112.4
Cash and Cash Equivalents at Beginning of Period	200.9
FX Difference from Revaluation	-0.2
Cash and Cash Equivalents at End of Period	88.4

Giải mã BCTC

Điểm nhấn trong BCTC của CTCP Thực phẩm Nông Sản xuất khẩu Sài Gòn (AGX) mà bạn nên biết

On a Năm 2025 basis, AGX is improving on both revenue and margins, suggesting current growth is backed by both scale and operating efficiency — profit is at an all-time high.

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

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