AVG · CTCP Phân bón Quốc tế Âu Việt

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

Item	2025	2024	2023	2022
Revenue	673.1	686.9	603.3	391.3
Revenue Deductions	0.0	0.0	0.0	0.0
Net Revenue	673.1	686.9	603.3	391.3
Cost of Goods Sold	638.2	655.4	577.4	371.2
Gross Profit	35.0	31.5	25.9	20.1
Financial Income	0.2	0.2	0.9	0.0
Financial Expenses	8.1	9.7	11.6	7.6
Interest Expense	7.9	9.7	11.6	7.6
Share of Associates and Joint Ventures	—	0.0	0.0	0.0
Selling Expenses	2.8	2.2	1.5	1.0
General and Administrative Expenses	6.4	5.8	4.2	3.9
Operating Profit	17.8	14.0	9.5	7.5
Other Income	0.0	0.0	0.0	0.0
Other Expenses	0.7	0.5	0.0	0.2
Other Profit	-0.7	-0.5	-0.0	-0.2
Profit Before Tax	17.1	13.6	9.4	7.3
Current Income Tax Expense	0.9	0.8	0.6	0.4
Deferred Income Tax Expense	—	0.0	0.0	0.0
Net Income	16.2	12.8	8.8	6.9
Non-controlling Interest	0.1	0.1	0.1	0.0
Profit Attributable to Parent	16.1	12.7	8.7	6.9
Earnings per Share	913.00	718.00	643.00	507.00
Diluted EPS	913.00	718.00	643.00	507.00

Item	2025	2024	2023	2022
A. SHORT-TERM ASSETS (100=110+120+130+140+150)	244.0	212.4	168.1	174.9
I. Cash and cash equivalents	8.6	25.4	10.3	7.5
1. Cash	8.6	25.4	10.3	7.5
2. Cash equivalents	—	0.0	0.0	0.0
II. Short-term financial investments	23.8	7.8	10.0	0.0
1. Available for sale securities	23.3	7.8	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	0.5	0.0	10.0	0.0
III. Short-term receivables	149.8	123.5	71.3	76.7
1. Short-term trade accounts receivable	148.7	122.8	66.6	67.2
2. Short-term prepayments to suppliers	0.7	0.2	3.2	8.6
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	0.4	0.6	1.5	0.8
7. Provision for short-term doubtful debts (*)	—	0.0	0.0	0.0
8. Assets awaiting resolution	—	0.0	0.0	0.0
IV. Inventories	57.6	52.7	73.1	87.3
1. Inventories	57.6	52.7	73.1	87.3
2. Provision for decline in value of inventories	—	0.0	0.0	0.0
V. Other short-term assets	4.1	3.0	3.2	3.4
1. Short-term prepayments	0.3	0.2	0.1	0.1
2. Value added tax to be reclaimed	3.8	2.8	3.1	3.3
3. Taxes and other receivables from state authorities	—	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)	225.5	191.4	189.1	187.5
I. Long-term receivables	—	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	—	0.0	0.0	0.0
7. Provision for long-term doubtful debts	—	0.0	0.0	0.0
II. Fixed assets	92.1	92.3	94.0	88.3
1. Tangible fixed assets	66.4	63.4	64.0	57.1
- Cost	88.9	81.8	78.7	68.1
- Accumulated depreciation	-22.5	-18.4	-14.7	-11.1
2. Financial leased fixed assets	2.0	4.3	4.8	5.2
- Cost	2.5	5.3	5.3	5.3
- Accumulated depreciation	-0.5	-0.9	-0.5	-0.1
3. Intangible fixed assets	23.8	24.5	25.3	26.0
- Cost	28.7	28.7	28.7	28.7
- Accumulated depreciation	-4.9	-4.1	-3.4	-2.6
III. Investment properties	74.0	77.6	81.2	83.2
- Cost	91.3	91.3	91.2	89.6
- Accumulated depreciation	-17.2	-13.6	-10.0	-6.4
IV. Long-term assets in progress	41.5	3.1	0.0	1.9
1. Long-term production in progress	—	0.0	0.0	0.0
2. Construction in progress	41.5	3.1	0.0	1.9
V. Long-term financial investments	—	0.0	0.0	0.0
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	—	0.0	0.0	0.0
4. Provision for diminution in value of long-term investments	—	0.0	0.0	0.0
5. Held to maturity investments	—	0.0	0.0	0.0
6. Other long-term investments	—	0.0	0.0	0.0
VI. Other long-term assets	17.9	18.4	13.8	14.1
1. Long-term prepayments	17.9	18.4	13.8	14.1
2. Deferred income tax assets	—	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)	469.5	403.8	357.1	362.4
A. LIABILITIES (300=210+330)	226.4	176.9	143.0	157.1
I. Short -term liabilities	214.5	172.3	135.5	146.9
1. Short-term trade accounts payable	36.4	20.9	10.9	38.6
2. Short-term advances from customers	0.8	0.0	0.0	0.7
3. Taxes and other payables to state authorities	0.9	0.8	0.5	0.6
4. Payable to employees	0.6	0.6	0.4	0.3
5. Short-term acrrued expenses	0.7	0.5	0.5	7.9
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	—	0.0	0.0	0.0
9. Other short-term payables	—	0.3	0.3	1.1
10. Short-term borrowings and financial leases	175.1	149.2	122.9	97.6
11. Provision for short-term liabilities	—	0.0	0.0	0.0
12.. Bonus and welfare fund	—	0.0	0.0	0.0
13. Price stabilization fund	—	0.0	0.0	0.0
14. Government bonds	—	0.0	0.0	0.0
II. Long-term liabilities	11.9	4.6	7.5	10.2
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	0.4	0.4	0.4	0.2
8. Long-term borrowings and financial leases	11.4	4.2	7.1	10.0
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)	243.2	226.9	214.1	205.3
I. Owner's equity	243.2	226.9	214.1	205.3
1. Owner's capital	176.8	176.8	136.0	136.0
- Common stock with voting right	176,799,820,000.00	176,799,820,000.00	136,000,000,000.00	136,000,000,000.00
- Preferred stock	—	0.00	0.00	0.00
2. Share premium	—	0.0	0.0	0.0
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	0.5	0.5	0.5	0.5
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	62.5	46.4	74.5	65.8
- Accumulated retained earning at the end of the previous period	46.4	33.7	65.8	58.9
- Undistributed earnings in this period	16.1	12.7	8.7	6.9
12. Reserves for investment in construction	—	0.0	0.0	0.0
13. Minority's interest	3.4	3.3	3.2	3.1
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)	469.5	403.8	357.1	362.4

Item	2025	2024	2023	2022
Profit Before Tax	17.1	13.6	9.4	7.3
Depreciation of Fixed Assets and Investment Property	8.1	8.5	8.5	7.0
Provision (Increase)/Reversal	—	0.0	0.0	0.0
FX Gain/Loss from Revaluation of Monetary Items	—	0.0	0.0	0.0
Gain/Loss from Investment Activities	-1.2	-0.2	-0.9	0.2
Interest Expense	7.9	9.7	11.6	7.6
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	31.9	31.5	28.6	22.2
Increase/(Decrease) in Receivables	-23.0	-51.7	6.5	14.3
Increase/(Decrease) in Inventory	-4.9	20.4	14.1	-46.5
Increase/(Decrease) in Payables (Excl. Interest and CIT)	17.5	10.2	-34.7	18.2
Increase/(Decrease) in Prepaid Expenses	0.4	-4.6	0.2	0.3
Changes in Trading Securities	-15.6	-7.8	0.0	0.0
Interest Paid	-7.9	-9.7	-11.5	0.1
Corporate Income Tax Paid	-0.8	-0.5	-0.5	-0.8
Other Operating Receipts	—	0.0	0.0	0.0
Other Operating Payments	—	0.0	0.0	0.0
Net Cash Flow from Operating Activities	-2.2	-12.2	2.7	7.9
Payments for Fixed Assets and Other Long-term Assets	-47.1	-6.4	-12.1	-23.8
Proceeds from Disposal of Fixed Assets and Long-term Assets	1.1	0.0	0.0	0.9
Loans and Purchases of Debt Instruments	-10.9	-6.0	-10.0	0.0
Receipts from Loan Repayments and Sale of Debt Instruments	10.4	16.0	0.0	0.0
Investments in Other Entities	—	0.0	0.0	0.0
Proceeds from Investments in Other Entities	—	0.0	0.0	0.0
Dividends and Interest Income Received	0.1	0.2	0.0	0.0
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	-46.4	3.8	-22.1	-22.8
Proceeds from Equity Issuance and Capital Contributions	—	0.00	0.00	0.00
Share Repurchases	—	0.00	0.00	0.00
Proceeds from Borrowings	346.0	305.3	294.9	202.0
Repayment of Borrowings	-311.9	-280.6	-271.3	-190.5
Repayment of Finance Leases	-2.2	-1.2	-1.3	-0.9
Dividends Paid	—	0.0	0.0	0.0
Other Financing Receipts	—	0.0	0.0	0.0
Other Financing Payments	—	0.0	0.0	0.0
Net Cash Flow from Financing Activities	31.9	23.5	22.3	10.6
Net Cash Flow During the Period	-16.8	15.1	2.9	-4.2
Cash and Cash Equivalents at Beginning of Period	25.4	10.3	7.5	11.7
FX Difference from Revaluation	—	0.0	0.0	0.0
Cash and Cash Equivalents at End of Period	8.6	25.4	10.3	7.5

Item	Q2'26	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24
Revenue	184.0	157.0	291.4	93.8	190.1	191.3	239.6	134.3	168.9
Revenue Deductions	—	—	0.0	—	—	0.0	0.0	0.0	0.0
Net Revenue	184.0	157.0	291.4	93.8	190.1	191.3	239.6	134.3	168.9
Cost of Goods Sold	170.9	148.1	273.6	87.8	183.3	181.0	229.1	126.8	161.3
Gross Profit	13.2	8.9	17.8	6.1	6.8	10.3	10.6	7.4	7.6
Financial Income	0.0	0.0	0.1	0.0	0.1	0.0	0.0	0.0	0.0
Financial Expenses	5.5	1.6	3.7	1.4	2.6	1.9	2.7	2.1	2.5
Interest Expense	5.5	1.6	3.7	1.4	2.6	1.9	2.7	0.0	2.5
Share of Associates and Joint Ventures	—	—	—	—	—	—	0.0	0.0	0.0
Selling Expenses	1.0	0.8	1.4	0.6	0.6	0.7	0.8	0.5	0.5
General and Administrative Expenses	1.8	1.8	3.4	1.7	1.6	1.4	1.7	1.0	1.4
Operating Profit	5.0	4.7	9.3	2.4	2.0	6.3	5.4	3.8	3.2
Other Income	—	—	0.0	0.0	—	—	0.0	0.0	0.1
Other Expenses	0.0	0.0	0.5	0.3	0.1	0.0	0.3	0.0	0.1
Other Profit	-0.0	-0.0	-0.5	-0.3	-0.1	-0.0	-0.3	-0.0	-0.1
Profit Before Tax	4.9	4.7	8.8	2.1	1.9	6.3	5.1	3.8	3.1
Current Income Tax Expense	0.3	0.2	0.4	0.1	0.1	0.3	0.3	0.2	0.1
Deferred Income Tax Expense	—	—	—	—	—	—	0.0	0.0	0.0
Net Income	4.7	4.4	8.3	2.0	1.8	6.0	4.8	3.6	3.0
Non-controlling Interest	0.0	0.0	0.1	0.0	-0.0	0.0	0.0	0.0	0.0
Profit Attributable to Parent	4.6	4.4	8.3	2.0	1.8	6.0	4.7	3.6	3.0
Earnings per Share	262.00	249.00	467.00	112.00	101.00	337.00	268.00	262.47	217.06
Diluted EPS	262.00	249.00	467.00	111.75	101.00	337.00	718.00	262.47	217.06

Item	Q2'26	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24
A. SHORT-TERM ASSETS (100=110+120+130+140+150)	264.7	243.0	244.0	207.9	198.1	221.2	212.4	222.7	203.4
I. Cash and cash equivalents	19.0	11.3	8.7	23.5	8.4	22.3	25.4	19.9	8.9
1. Cash	19.0	11.3	8.7	23.5	8.4	22.3	25.4	19.9	8.9
2. Cash equivalents	—	—	—	—	—	—	0.0	0.0	0.0
II. Short-term financial investments	26.3	26.3	23.8	42.8	7.8	12.2	7.8	0.0	0.0
1. Available for sale securities	25.8	25.8	23.3	42.8	7.8	7.8	7.8	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	0.5	0.5	0.5	—	—	4.4	0.0	0.0	0.0
III. Short-term receivables	163.5	149.9	149.7	115.8	168.0	136.2	123.5	125.5	108.5
1. Short-term trade accounts receivable	158.0	143.6	148.7	101.9	158.6	128.5	122.8	105.6	95.1
2. Short-term prepayments to suppliers	3.4	4.4	0.7	13.4	8.8	1.2	0.2	5.4	12.7
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	—	—	—	—	—	6.0	0.0	14.0	0.0
6. Other short-term receivables	2.0	1.9	0.3	0.4	0.6	0.6	0.6	0.6	0.7
7. Provision for short-term doubtful debts (*)	—	—	—	—	—	—	0.0	0.0	0.0
8. Assets awaiting resolution	—	—	—	—	—	—	0.0	0.0	0.0
IV. Inventories	51.9	51.7	57.6	23.0	11.4	47.9	52.7	74.3	83.0
1. Inventories	51.9	51.7	57.6	23.0	11.4	47.9	52.7	74.3	83.0
2. Provision for decline in value of inventories	—	—	—	—	—	—	0.0	0.0	0.0
V. Other short-term assets	4.0	3.7	4.1	2.7	2.5	2.7	3.0	2.9	3.0
1. Short-term prepayments	0.8	0.2	0.3	0.2	0.2	0.1	0.2	0.3	0.3
2. Value added tax to be reclaimed	3.2	3.6	3.8	2.5	2.3	2.6	2.8	2.6	2.7
3. Taxes and other receivables from state authorities	—	—	—	—	—	—	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)	232.7	230.9	225.5	185.4	211.4	189.1	191.4	183.1	184.5
I. Long-term receivables	—	—	—	—	—	—	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	—	—	—	—	—	—	0.0	0.0	0.0
7. Provision for long-term doubtful debts	—	—	—	—	—	—	0.0	0.0	0.0
II. Fixed assets	96.8	97.5	92.1	89.4	89.8	91.1	92.3	90.3	91.5
1. Tangible fixed assets	71.5	72.0	66.4	63.3	61.6	62.5	63.4	61.2	62.1
- Cost	96.3	95.6	—	—	—	—	81.8	78.7	78.7
- Accumulated depreciation	-24.8	-23.7	—	—	—	—	-18.4	-17.5	-16.6
2. Financial leased fixed assets	1.9	1.9	2.0	2.1	4.1	4.2	4.3	4.4	4.5
- Cost	2.5	2.5	—	—	—	—	0.0	0.0	0.0
- Accumulated depreciation	-0.6	-0.6	—	—	—	—	0.0	0.0	0.0
3. Intangible fixed assets	23.4	23.6	23.8	24.0	24.2	24.4	24.5	24.7	24.9
- Cost	28.7	28.7	—	—	—	—	0.0	0.0	0.0
- Accumulated depreciation	-5.2	-5.1	—	—	—	—	0.0	0.0	0.0
III. Investment properties	72.2	73.1	74.0	74.9	75.8	76.7	77.6	78.5	79.4
- Cost	91.3	91.3	—	—	—	—	0.0	0.0	0.0
- Accumulated depreciation	-19.0	-18.1	—	—	—	—	0.0	0.0	0.0
IV. Long-term assets in progress	45.9	42.5	41.5	3.1	3.0	3.0	3.1	0.8	0.0
1. Long-term production in progress	—	—	—	—	—	—	0.0	0.0	0.0
2. Construction in progress	45.9	42.5	41.5	3.1	3.0	3.0	3.1	0.8	0.0
V. Long-term financial investments	—	—	—	—	24.5	—	0.0	0.0	0.0
1. Investments in subsidiaries	—	—	—	—	—	—	0.0	0.0	0.0
2. Investments in associates, joint-ventures	—	—	—	—	24.5	—	0.0	0.0	0.0
3. Investments in other entities	—	—	—	—	—	—	0.0	0.0	0.0
4. Provision for diminution in value of long-term investments	—	—	—	—	—	—	0.0	0.0	0.0
5. Held to maturity investments	—	—	—	—	—	—	0.0	0.0	0.0
6. Other long-term investments	—	—	—	—	—	—	0.0	0.0	0.0
VI. Other long-term assets	17.7	17.8	17.9	18.1	18.2	18.3	18.4	13.5	13.6
1. Long-term prepayments	17.7	17.8	17.9	18.1	18.2	18.3	18.4	13.5	13.6
2. Deferred income tax assets	—	—	—	—	—	—	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)	497.3	473.9	469.6	393.3	409.5	410.4	403.8	405.8	387.9
A. LIABILITIES (300=210+330)	245.0	226.3	226.4	156.5	174.8	177.4	176.9	183.6	169.0
I. Short -term liabilities	236.0	217.2	214.6	151.3	170.2	172.8	172.3	176.8	161.5
1. Short-term trade accounts payable	43.0	33.4	36.4	13.3	37.8	25.1	20.9	28.5	29.8
2. Short-term advances from customers	0.8	0.5	0.8	0.6	0.1	0.3	0.0	0.1	0.0
3. Taxes and other payables to state authorities	0.5	1.1	0.9	0.5	1.0	1.1	0.8	0.4	0.3
4. Payable to employees	0.7	0.8	0.6	0.6	0.6	0.6	0.6	0.5	0.5
5. Short-term acrrued expenses	0.6	—	0.7	0.1	0.4	—	0.5	3.2	6.5
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	—	—	—	—	—	—	0.0	0.0	0.0
9. Other short-term payables	0.1	0.1	—	0.4	0.4	0.4	0.3	0.1	0.4
10. Short-term borrowings and financial leases	190.2	181.3	175.1	135.7	129.9	145.4	149.2	143.9	124.0
11. Provision for short-term liabilities	—	—	—	—	—	—	0.0	0.0	0.0
12.. Bonus and welfare fund	—	—	—	—	—	—	0.0	0.0	0.0
13. Price stabilization fund	—	—	—	—	—	—	0.0	0.0	0.0
14. Government bonds	—	—	—	—	—	—	0.0	0.0	0.0
II. Long-term liabilities	9.1	9.1	11.9	5.2	4.6	4.6	4.6	6.9	7.5
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	0.4	0.4	0.4	0.4	0.4	0.4	0.4	0.4	0.4
8. Long-term borrowings and financial leases	8.6	8.6	11.4	4.8	4.2	4.2	4.2	6.5	7.1
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)	252.3	247.6	243.1	236.8	234.7	232.9	226.9	222.2	219.0
I. Owner's equity	252.3	247.6	243.1	236.8	234.7	232.9	226.9	222.2	219.0
1. Owner's capital	176.8	176.8	176.8	176.8	176.8	176.8	176.8	136.0	136.0
- Common stock with voting right	176,799,820,000.00	176,799,820,000.00	176,799,820,000.00	176,799,820,000.00	176,799,820,000.00	176,799,820,000.00	176,799,820,000.00	136,000,000,000.00	136,000,000,000.00
- Preferred stock	—	—	—	—	—	—	0.00	0.00	0.00
2. Share premium	—	—	—	—	—	—	0.0	0.0	0.0
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	0.5	0.5	0.5	0.5	0.5	0.5	0.5	0.5	0.5
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	71.6	66.9	62.5	56.2	54.1	52.4	46.4	82.5	79.3
- Accumulated retained earning at the end of the previous period	62.5	62.5	46.4	46.4	46.4	46.4	33.7	74.5	74.5
- Undistributed earnings in this period	9.0	4.4	16.1	9.8	7.7	6.0	12.7	8.0	4.8
12. Reserves for investment in construction	—	—	—	—	—	—	0.0	0.0	0.0
13. Minority's interest	3.4	3.4	3.4	3.3	3.3	3.3	3.3	3.2	3.2
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)	497.3	473.9	469.6	393.3	409.5	410.4	403.8	405.8	387.9

Item	Q2'26	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24
Profit Before Tax	4.9	4.7	6.7	2.1	2.0	6.3	5.1	3.8	4.7
Depreciation of Fixed Assets and Investment Property	2.3	2.3	1.7	2.1	2.1	2.1	2.1	2.1	4.3
Provision (Increase)/Reversal	—	—	—	—	—	—	0.0	0.0	0.0
FX Gain/Loss from Revaluation of Monetary Items	—	—	—	—	—	—	0.0	0.0	0.0
Gain/Loss from Investment Activities	-0.0	-0.0	-1.1	-0.0	-0.1	-0.0	-0.0	-0.0	-0.2
Interest Expense	5.5	1.6	2.0	1.4	2.6	1.9	2.7	2.1	4.8
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	12.7	8.5	9.4	5.6	6.6	10.3	9.9	8.0	13.7
Increase/(Decrease) in Receivables	-13.2	-15.0	-31.0	52.3	-37.9	-6.4	-11.3	-10.2	-30.4
Increase/(Decrease) in Inventory	-0.2	5.9	-34.6	-11.8	36.7	4.8	21.6	8.7	-9.8
Increase/(Decrease) in Payables (Excl. Interest and CIT)	9.9	-3.1	24.5	-23.8	12.3	4.6	-10.6	1.7	19.1
Increase/(Decrease) in Prepaid Expenses	-0.5	0.2	0.1	0.2	0.0	0.2	-5.0	0.1	0.1
Changes in Trading Securities	0.0	-2.5	—	—	—	—	-7.8	0.0	0.0
Interest Paid	-4.9	-2.3	-1.7	-1.8	-2.0	-2.4	-2.2	-2.4	-5.1
Corporate Income Tax Paid	-0.9	—	0.0	-0.6	-0.2	—	0.0	0.0	-0.5
Other Operating Receipts	—	—	—	—	—	—	0.0	0.0	0.0
Other Operating Payments	—	—	—	—	—	—	0.0	0.0	0.0
Net Cash Flow from Operating Activities	2.9	-8.2	-13.9	9.5	-8.9	11.1	-5.4	5.9	-12.9
Payments for Fixed Assets and Other Long-term Assets	-4.1	-7.7	-46.3	-0.8	—	—	-5.3	-0.8	0.0
Proceeds from Disposal of Fixed Assets and Long-term Assets	—	—	1.1	—	—	—	0.0	0.0	0.0
Loans and Purchases of Debt Instruments	—	—	-4.9	4.4	0.0	-10.4	6.0	-14.0	0.0
Receipts from Loan Repayments and Sale of Debt Instruments	—	—	4.4	-4.4	10.4	—	8.0	0.0	10.0
Investments in Other Entities	—	—	—	—	—	—	0.0	0.0	0.0
Proceeds from Investments in Other Entities	0.0	15.2	—	—	—	—	0.0	0.0	0.0
Dividends and Interest Income Received	0.0	0.0	-0.0	0.0	0.1	0.0	-0.9	0.9	0.2
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	-4.1	7.4	-45.7	-0.8	10.5	-10.4	7.9	-13.9	10.2
Proceeds from Equity Issuance and Capital Contributions	—	—	—	—	—	—	0.00	0.00	0.00
Share Repurchases	—	—	—	—	—	—	0.00	0.00	0.00
Proceeds from Borrowings	76.8	101.2	106.4	94.3	71.9	73.4	90.4	64.2	150.7
Repayment of Borrowings	-67.7	-97.6	-61.9	-86.0	-87.0	-76.9	-87.0	-44.6	-149.0
Repayment of Finance Leases	-0.1	-0.1	0.2	-1.8	-0.3	-0.3	-0.3	-0.3	-0.6
Dividends Paid	—	—	—	—	—	—	0.0	0.0	0.0
Other Financing Receipts	—	—	—	—	—	—	0.0	0.0	0.0
Other Financing Payments	—	—	—	—	—	—	0.0	0.0	0.0
Net Cash Flow from Financing Activities	8.9	3.4	44.7	6.5	-15.4	-3.8	3.1	19.3	1.1
Net Cash Flow During the Period	7.7	2.6	-14.9	15.2	-13.9	-3.2	5.5	11.2	-1.7
Cash and Cash Equivalents at Beginning of Period	11.3	8.6	23.5	8.4	22.3	25.4	10.3	10.3	10.3
FX Difference from Revaluation	—	—	—	—	—	—	0.0	0.0	-0.0
Cash and Cash Equivalents at End of Period	19.0	11.3	8.6	23.5	8.4	22.3	25.4	19.9	8.7

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Điểm nhấn trong BCTC của CTCP Phân bón Quốc tế Âu Việt (AVG) mà bạn nên biết

Q2/2026 On a TTM 2026Q2 basis, AVG has not moved the needle on revenue, but profitability has edged up slightly — margins have been expanding consistently over multiple periods.

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