The financial statements of ART

Income statement, balance sheet and cash flow, by quarter and by year. Unit: VND billion, unless a line states otherwise.

Item	2025	2024
1.1. Gains from financial assets at fair value through profit or loss (FVTPL)	0.0	0.1
a. Realised gains on disposals of FVTPL financial assets	—	0.0
b. Gains from revaluation of FVTPL financial assets	0.0	0.1
c. Dividends and interest income from FVTPL financial assets	—	0.0
1.2. Gains from held to maturity investments	0.2	—
1.3. Interest income from loans and receivables	—	0.0
1.6. Revenue from brokerage services	0.2	0.1
1.8. Revenue from investment advisory services	—	0.4
1.10. Revenue from securities custody services	1.4	0.1
1.11. Other revenue	0.0	—
Revenue from securities business (01->11)	1.8	0.8
Net sales	1.8	0.8
2.1. Loss from financial assets at fair value through profit or loss (FVTPL)	-20.0	0.4
a. Loss from disposals of financial assets at FVTPL	7.9	0.1
b. Loss from revaluation of financial assets at FVTPL	-27.9	0.3
2.7. Expenses for brokerage services	3.1	5.1
2.11. Expenses for secutiries custodian services	0.5	0.5
Operating expenses (21->33)	-16.4	6.0
Gross profit	18.2	-5.2
3.2. Dividends, interest income from demand deposits	0.1	1.3
Total financial income (41->44)	0.1	1.3
VI. General and Administrative expenses	12.1	15.7
VII. Net profit from securities business (20+50-40-60-61-62)	6.3	-19.7
8.1. Other incomes	0.0	0.0
8.2. Other expenses	42.5	1.3
Other profit (71-72)	-42.5	-1.3
IX. Profit before tax (70+80)	-36.2	-21.0
9.1. Realised profit	-64.1	-20.7
9.2. Unrealised profit	27.9	-0.2
XI. Net profit after tax (90-100)	-36.2	-21.0
11.1. Profit after tax for shareholders of the parents company	-36.2	-21.0
13.1. Earning per share VND per share	-374.00	-216.00
Earnings per Share VND per share	-373.59	-216.23

Item	2025	2024
A. SHORT-TERM ASSETS (100=110+130)	48.7	84.2
Short-term financial assets	45.5	79.8
1. Cash and cash equivalents	35.8	69.2
1.1. Cash	35.8	69.2
2. Financial assets at fair value through profit or loss (FVTPL)	9.2	9.2
4. Loans	114.4	114.4
6. Provisions for impairment loss of financial assets and mortgages	-114.4	-114.4
Prepayments to suppliers	0.1	0.7
9. Service related receivable	29.5	29.4
12. Other receivables	531.3	531.3
13. Provision for doubtful debts	-560.5	-560.0
II. Other short-term assets	3.2	4.4
1. Advances	—	0.7
3. Short-term prepayments	0.1	0.3
4. Pledged assets, mortgages, security deposits in short term	0.1	0.4
Taxes and other receivables from state authorities	3.0	3.0
B. LONG-TERM ASSETS (200=210+220+240+250-260)	51.0	52.2
II. Fixed assets	32.1	32.8
1. Tangible fixed assets	12.2	12.4
- Cost	29.1	28.9
- Accumulated depreciation	-16.9	-16.5
3. Intangible fixed assets	20.0	20.4
- Cost	46.1	46.1
- Accumulated depreciation	-26.1	-25.7
V. Other long-term assets	18.9	19.4
2. Long-term prepayments	0.6	0.0
4. Payment for Settlement Assistance Fund	18.2	19.3
TOTAL ASSETS (270=100+200)	99.7	136.4
A. LIABILITIES (300=310+340)	4.4	4.8
I. Short -term liabilities	4.4	4.8
6. Payables to securities trading activities	1.1	1.1
8. Trade accounts payable	0.9	1.2
9. Advances from customers	0.1	0.1
10. Taxes and other payables to state authorities	0.0	0.1
11. Payable to employees	0.5	0.7
12. Employee welfare payables	0.1	0.1
13. Accrued expenses	0.5	0.3
17. Other payables	0.3	0.3
19. Bonus and welfare fund	0.9	0.9
B. OWNER'S EQUITY (400=410+420)	95.3	131.5
I. Owner's equity	95.3	131.5
1. Investment capital from owners	969.5	969.5
1.1. Capital from owners	969.2	969.2
a. Common stock VND per share	969,225,090,000.00	969,225,090,000.00
1.2. Share premium	-0.2	-0.2
4. Supplementary capital reserve	10.7	10.7
7. Undistributed earnings after tax	-896.2	-860.0
7.1. Realised profits	-636.4	-572.3
7.2. Unrealised losses	-259.8	-287.7
TOTAL OWNER'S EQUITY AND LIABILITIES (440=300+400)	99.7	136.4

Item	2025	2024
- Other receipts from operating activities	7.2	3.1
- Other payments for operating activities	-54.5	-4.7
Net cash flows from securities trading activities	-33.2	38.1
1. Payment for fixed assets, constructions and other long-term assets	-0.2	-1.7
Net cash flows from investing activities	-0.2	-1.7
IV. Net cash flows during the period	-33.4	36.4
V. Cash and cash equivalents at begingning of the period	69.2	32.8
Cash and cash equivalents at end of period	35.8	69.2

Item	Q2'26	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24	Q1'24
1.1. Gains from financial assets at fair value through profit or loss (FVTPL)	0.0	—	0.0	0.0	0.0	0.0	-0.0	0.0	0.1	0.0
a. Realised gains on disposals of FVTPL financial assets	—	—	—	—	—	—	—	0.0	0.0	—
b. Gains from revaluation of FVTPL financial assets	0.0	—	0.0	0.0	0.0	0.0	-0.0	0.0	0.0	0.0
c. Dividends and interest income from FVTPL financial assets	—	—	—	—	—	—	0.0	0.0	0.0	0.0
1.2. Gains from held to maturity investments	—	—	0.0	0.0	0.0	—	—	—	—	—
1.3. Interest income from loans and receivables	—	—	—	—	—	—	—	—	—	0.0
1.6. Revenue from brokerage services	0.2	0.1	0.1	0.1	0.0	0.0	0.0	0.0	0.0	0.1
1.8. Revenue from investment advisory services	—	—	0.0	—	—	—	—	0.2	0.2	0.1
1.10. Revenue from securities custody services	0.0	0.1	1.3	0.0	0.0	0.0	0.0	0.0	0.0	0.0
1.11. Other revenue	0.4	0.1	—	—	—	—	—	—	—	—
Revenue from securities business (01->11)	0.6	0.3	1.5	0.2	0.1	0.0	0.1	0.3	0.3	0.2
Net sales	0.6	0.3	1.5	0.2	0.1	0.0	0.1	0.3	0.3	0.2
2.1. Loss from financial assets at fair value through profit or loss (FVTPL)	0.0	0.0	0.0	-12.0	-8.0	0.0	0.1	0.0	0.2	0.0
a. Loss from disposals of financial assets at FVTPL	—	—	—	4.7	3.2	—	—	0.0	0.0	—
b. Loss from revaluation of financial assets at FVTPL	0.0	0.0	0.0	-16.7	-11.2	0.0	0.1	0.0	0.2	0.0
2.7. Expenses for brokerage services	0.7	0.7	1.2	0.5	0.7	0.7	0.7	1.2	1.7	1.5
2.11. Expenses for secutiries custodian services	0.0	0.1	0.2	0.1	0.1	0.1	0.1	0.1	0.1	0.1
Operating expenses (21->33)	0.7	0.8	1.4	-11.4	-7.2	0.8	0.9	1.4	2.0	1.7
Gross profit	-0.2	-0.5	0.1	11.6	7.2	-0.8	-0.9	-1.1	-1.7	-1.5
3.2. Dividends, interest income from demand deposits	0.0	0.8	0.0	0.0	0.0	0.0	1.1	0.0	0.0	0.0
Total financial income (41->44)	0.0	0.8	0.0	0.0	0.0	0.0	1.1	0.0	0.0	0.0
VI. General and Administrative expenses	2.1	2.2	2.4	2.5	3.2	3.5	3.4	3.9	4.5	4.0
VII. Net profit from securities business (20+50-40-60-61-62)	-2.2	-1.9	-2.3	9.1	4.1	-4.2	-3.1	-5.0	-6.2	-5.4
8.1. Other incomes	0.0	—	0.0	0.0	0.0	—	—	0.0	—	—
8.2. Other expenses	0.0	16.0	0.0	0.0	42.5	—	0.2	—	0.0	1.1
Other profit (71-72)	-0.0	-16.0	-0.0	-0.0	-42.5	—	-0.2	0.0	-0.0	-1.1
IX. Profit before tax (70+80)	-2.2	-17.8	-2.3	9.1	-38.4	-4.2	-3.3	-5.0	-6.2	-6.5
9.1. Realised profit	-2.2	-17.8	-2.3	-7.6	-49.6	-4.2	-3.1	-5.0	-6.0	-6.5
9.2. Unrealised profit	-0.0	-0.0	-0.0	16.7	11.2	-0.0	-0.1	0.0	-0.2	0.0
XI. Net profit after tax (90-100)	-2.2	-17.8	-2.3	9.1	-38.4	-4.2	-3.3	-5.0	-6.2	-6.5
11.1. Profit after tax for shareholders of the parents company	-2.2	-17.8	-2.3	9.1	-38.4	-4.2	-3.3	-5.0	-6.2	-6.5
13.1. Earning per share VND per share	-23.00	-184.00	-24.00	94.00	-396.00	-44.00	-34.00	-52.00	-64.00	-67.00
Earnings per Share VND per share	-23.11	-184.01	-24.24	93.74	-396.09	-43.55	-34.00	-51.61	-63.82	-66.80

Item	Q2'26	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24	Q1'24
A. SHORT-TERM ASSETS (100=110+130)	59.1	61.8	48.7	49.5	41.9	81.3	84.2	87.9	92.0	97.4
Short-term financial assets	55.2	57.8	45.5	46.1	38.1	76.7	79.8	83.5	87.6	92.7
1. Cash and cash equivalents	39.5	40.9	35.8	36.4	27.2	66.4	69.2	72.3	76.0	80.4
1.1. Cash	39.5	40.9	35.8	26.4	27.2	66.4	69.2	72.3	76.0	80.4
1.2. Cash equivalents	—	—	—	10.0	—	—	—	—	—	—
2. Financial assets at fair value through profit or loss (FVTPL)	9.2	9.2	9.2	9.2	9.2	9.2	9.2	9.3	9.4	9.8
4. Loans	114.4	114.4	114.4	114.4	114.4	114.4	114.4	114.4	114.4	114.4
6. Provisions for impairment loss of financial assets and mortgages	-114.4	-114.4	-114.4	-114.4	-114.4	-114.4	-114.4	-114.4	-114.4	-114.4
7. Short-term receivables	—	—	—	—	—	—	—	—	0.0	—
7.1. Receivables from disposal of financial assets	—	—	—	—	—	—	—	—	0.0	—
Prepayments to suppliers	0.3	0.1	0.1	0.2	0.9	0.4	0.7	1.1	1.4	1.5
9. Service related receivable	30.0	29.6	29.5	29.4	29.5	29.4	29.4	29.5	29.4	29.4
12. Other receivables	536.7	538.4	531.3	531.3	531.3	531.3	531.3	531.3	531.3	531.5
13. Provision for doubtful debts	-560.5	-560.5	-560.5	-560.5	-560.0	-560.0	-560.0	-560.0	-560.0	-560.0
II. Other short-term assets	3.9	4.1	3.2	3.4	3.8	4.5	4.4	4.4	4.5	4.7
1. Advances	0.1	0.0	—	0.0	0.0	0.1	0.7	0.7	0.8	0.6
3. Short-term prepayments	0.4	0.9	0.1	0.3	0.4	1.0	0.3	0.3	0.3	0.9
4. Pledged assets, mortgages, security deposits in short term	0.1	0.1	0.1	0.1	0.4	0.4	0.4	0.4	0.4	0.3
Taxes and other receivables from state authorities	3.3	3.0	3.0	3.0	3.0	3.0	3.0	3.0	3.0	3.0
B. LONG-TERM ASSETS (200=210+220+240+250-260)	19.6	19.2	51.0	51.3	50.9	50.8	52.2	51.4	52.2	53.2
II. Fixed assets	0.4	0.4	32.1	32.4	32.6	32.6	32.8	33.1	33.9	34.9
1. Tangible fixed assets	0.4	0.4	12.2	12.3	12.4	12.3	12.4	12.6	12.7	12.9
- Cost	16.8	16.8	—	—	—	—	—	—	—	—
- Accumulated depreciation	-16.4	-16.3	—	—	—	—	—	—	—	—
3. Intangible fixed assets	—	—	20.0	20.1	20.2	20.3	20.4	20.5	21.2	22.1
- Cost	25.0	25.0	—	—	—	—	—	—	—	—
- Accumulated depreciation	-25.0	-25.0	—	—	—	—	—	—	—	—
V. Other long-term assets	19.2	18.8	18.9	18.9	18.2	18.3	19.4	18.3	18.3	18.3
2. Long-term prepayments	1.0	0.6	0.6	0.7	0.0	0.0	0.0	0.0	0.0	0.0
4. Payment for Settlement Assistance Fund	18.2	18.2	18.2	18.2	18.2	18.2	19.3	18.2	18.2	18.2
TOTAL ASSETS (270=100+200)	78.7	81.1	99.7	100.8	92.8	132.1	136.4	139.3	144.2	150.6
A. LIABILITIES (300=310+340)	3.5	3.6	4.4	3.3	3.8	4.8	4.8	4.5	4.4	4.6
I. Short -term liabilities	3.5	3.6	4.4	3.3	3.8	4.8	4.8	4.5	4.4	4.6
6. Payables to securities trading activities	1.1	1.1	1.1	1.1	1.1	1.1	1.1	1.1	1.1	1.1
8. Trade accounts payable	0.2	0.1	0.9	0.1	0.4	0.5	1.2	0.6	0.6	0.6
9. Advances from customers	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.3	0.5
10. Taxes and other payables to state authorities	0.1	0.1	0.0	0.1	0.0	0.1	0.1	0.1	0.1	0.1
11. Payable to employees	0.5	0.5	0.5	0.5	0.5	0.6	0.7	0.8	0.9	0.8
12. Employee welfare payables	0.0	0.0	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1
13. Accrued expenses	0.3	0.5	0.5	0.2	0.1	0.2	0.3	0.5	0.1	0.2
17. Other payables	0.3	0.3	0.3	0.3	0.6	1.2	0.3	0.3	0.3	0.3
19. Bonus and welfare fund	0.9	0.9	0.9	0.9	0.9	0.9	0.9	0.9	0.9	0.9
B. OWNER'S EQUITY (400=410+420)	75.2	77.5	95.3	97.6	88.9	127.3	131.5	134.8	139.8	146.0
I. Owner's equity	75.2	77.5	95.3	97.6	88.9	127.3	131.5	134.8	139.8	146.0
1. Investment capital from owners	969.5	969.5	969.5	969.5	969.5	969.5	969.5	969.5	969.5	969.5
1.1. Capital from owners	969.2	969.2	969.2	969.2	969.2	969.2	969.2	969.2	969.2	969.2
a. Common stock VND per share	969,225,090,000.00	969,225,090,000.00	969,225,090,000.00	969,225,090,000.00	969,225,090,000.00	969,225,090,000.00	969,225,090,000.00	969,225,090,000.00	969,225,090,000.00	969,225,090,000.00
1.2. Share premium	-0.2	-0.2	-0.2	-0.2	-0.2	-0.2	-0.2	-0.2	-0.2	-0.2
4. Supplementary capital reserve	10.7	10.7	10.7	10.7	10.7	10.7	10.7	10.7	10.7	10.7
7. Undistributed earnings after tax	-916.3	-914.1	-896.2	-894.0	-902.6	-864.2	-860.0	-856.7	-851.7	-845.5
7.1. Realised profits	-656.4	-654.2	-636.4	-634.1	-626.0	-576.5	-572.3	-569.1	-564.1	-558.1
7.2. Unrealised losses	-259.8	-259.8	-259.8	-259.8	-276.6	-287.7	-287.7	-287.6	-287.6	-287.5
TOTAL OWNER'S EQUITY AND LIABILITIES (440=300+400)	78.7	81.1	99.7	100.8	92.8	132.1	136.4	139.3	144.2	150.6

Item	Q2'26	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24	Q1'24
- Corporate income tax paid	—	-0.1	—	—	—	—	—	—	—	—
- Other receipts from operating activities	0.5	0.4	1.3	0.6	3.7	1.7	0.8	0.5	0.6	1.3
- Other payments for operating activities	-0.2	-0.1	-6.7	3.4	-50.7	-0.4	-0.9	-0.2	-1.2	-2.4
Net cash flows from securities trading activities	-3.2	-3.3	-0.7	9.4	-39.2	-2.8	-3.1	-3.7	-2.7	47.6
1. Payment for fixed assets, constructions and other long-term assets	—	—	0.0	-0.2	—	—	0.0	0.0	-1.7	—
2. Proceeds from disposals of fixed assets and other long-term assets	1.7	8.5	—	—	—	—	—	—	—	—
Net cash flows from investing activities	1.7	8.5	0.0	-0.2	—	—	0.0	0.0	-1.7	—
IV. Net cash flows during the period	-1.5	5.2	-0.7	9.2	-39.2	-2.8	-3.1	-3.7	-4.4	47.6
V. Cash and cash equivalents at begingning of the period	40.9	35.8	36.4	27.2	66.4	69.2	72.3	76.0	80.4	32.8
Cash and cash equivalents at end of period	39.5	40.9	35.8	36.4	27.2	66.4	69.2	72.3	76.0	80.4

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