BCC · CTCP Xi măng Bỉm Sơn

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

Item	2025	2024	2023	2022	2021
Revenue	3,869.6	3,625.3	3,196.2	4,288.4	4,330.1
Revenue Deductions	173.4	137.3	114.8	70.1	0.0
Net Revenue	3,696.2	3,488.0	3,081.4	4,218.3	4,330.1
Cost of Goods Sold	3,334.9	3,187.6	2,972.4	3,782.2	0.0
Gross Profit	361.4	300.4	108.9	436.1	487.6
Financial Income	3.2	2.8	0.1	0.0	0.6
Financial Expenses	32.5	36.6	49.3	36.3	-44.7
Interest Expense	32.2	36.1	49.3	36.3	-44.5
Share of Associates and Joint Ventures	—	0.0	0.0	0.0	-0.0
Selling Expenses	183.0	176.7	148.1	167.8	-161.4
General and Administrative Expenses	122.7	116.5	124.9	148.3	-142.6
Operating Profit	26.4	-26.5	-213.2	83.7	139.5
Other Income	13.6	19.1	2.0	8.0	0.0
Other Expenses	14.6	0.7	22.3	4.7	0.0
Other Profit	-0.9	18.4	-20.3	3.3	-28.5
Profit Before Tax	25.5	-8.1	-233.5	87.1	111.1
Current Income Tax Expense	—	0.0	0.0	23.9	-33.1
Deferred Income Tax Expense	—	0.0	0.0	0.0	0.0
Net Income	25.5	-8.1	-233.5	63.1	78.0
Non-controlling Interest	-4.7	-1.9	-6.1	-6.2	-6.4
Profit Attributable to Parent	30.2	-6.2	-227.5	69.3	84.4
Earnings per Share	245.00	-50.00	-1,846.00	563.00	685.00
Diluted EPS	244.93	-50.50	-1,846.31	562.68	684.65

Item	2025	2024	2023	2022	2021
A. SHORT-TERM ASSETS (100=110+120+130+140+150)	773.5	672.2	612.0	804.7	543.5
I. Cash and cash equivalents	285.4	150.7	188.2	42.6	94.8
1. Cash	285.4	150.7	188.2	42.6	0.0
2. Cash equivalents	—	0.0	0.0	0.0	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	108.6	61.1	77.4	118.9	87.1
1. Short-term trade accounts receivable	33.0	50.1	68.3	69.8	0.0
2. Short-term prepayments to suppliers	76.5	14.0	13.6	26.8	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	10.1	8.0	6.3	27.7	0.0
7. Provision for short-term doubtful debts (*)	-11.0	-11.0	-11.0	-5.4	0.0
8. Assets awaiting resolution	—	0.0	0.0	0.0	0.0
IV. Inventories	357.0	442.0	337.3	604.7	318.3
1. Inventories	382.4	468.0	364.7	633.2	0.0
2. Provision for decline in value of inventories	-25.4	-26.1	-27.4	-28.5	0.0
V. Other short-term assets	22.4	18.5	9.1	38.4	43.3
1. Short-term prepayments	14.9	14.4	7.5	19.7	0.0
2. Value added tax to be reclaimed	6.9	3.6	1.1	18.2	0.0
3. Taxes and other receivables from state authorities	0.6	0.5	0.5	0.5	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)	2,638.1	2,740.1	3,044.7	3,294.5	3,332.4
I. Long-term receivables	10.4	9.7	9.0	8.3	0.0
1. Long-term trade receivables	—	0.0	0.0	0.0	7.6
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	10.4	9.7	9.0	8.3	0.0
7. Provision for long-term doubtful debts	—	0.0	0.0	0.0	0.0
II. Fixed assets	2,294.8	2,597.6	2,902.9	3,146.6	3,165.4
1. Tangible fixed assets	2,286.0	2,588.4	2,893.5	3,136.8	3,155.3
- Cost	7,740.5	7,907.9	7,940.2	7,867.1	0.0
- Accumulated depreciation	-5,454.5	-5,319.5	-5,046.7	-4,730.3	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	8.9	9.1	9.4	9.7	10.1
- Cost	12.6	12.6	12.6	12.5	0.0
- Accumulated depreciation	-3.7	-3.4	-3.2	-2.8	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	198.9	15.6	16.6	18.2	68.3
1. Long-term production in progress	—	0.0	0.0	0.0	0.0
2. Construction in progress	198.9	15.6	16.6	18.2	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	—	0.0	0.0	0.0	0.0
4. Provision for diminution in value of long-term investments	—	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	133.9	117.2	116.2	121.5	0.0
1. Long-term prepayments	126.4	109.2	108.1	112.4	0.0
2. Deferred income tax assets	—	0.0	0.0	0.0	0.0
3. Long-term equipment, supplies, spare parts	7.5	8.1	8.1	8.5	0.0
4. Other long-term assets	—	0.0	0.0	0.0	91.1
5. Goodwill	—	0.0	0.0	0.6	0.0
VII. Goodwill (before 2015)	—	0.0	0.0	0.0	0.0
TOTAL ASSETS (280=100+200)	3,411.6	3,412.4	3,656.7	4,099.2	3,875.9
A. LIABILITIES (300=210+330)	1,609.3	1,635.6	1,871.8	1,976.5	1,756.8
I. Short -term liabilities	1,599.5	1,611.7	1,819.8	1,898.4	1,706.7
1. Short-term trade accounts payable	684.3	724.7	712.0	1,025.1	873.2
2. Short-term advances from customers	49.5	52.0	27.9	81.2	127.1
3. Taxes and other payables to state authorities	7.4	5.2	36.8	28.2	0.0
4. Payable to employees	62.5	53.6	59.9	69.1	0.0
5. Short-term acrrued expenses	131.3	114.3	106.5	153.4	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	21.6	49.8	66.0	19.2	0.0
10. Short-term borrowings and financial leases	640.9	603.6	784.6	511.4	513.9
11. Provision for short-term liabilities	—	0.0	0.0	0.0	0.0
12.. Bonus and welfare fund	2.0	8.4	26.1	10.7	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	9.8	23.9	52.0	78.2	50.0
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	—	0.0	0.0	0.0	0.0
8. Long-term borrowings and financial leases	—	15.0	44.0	71.0	44.0
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	9.8	8.9	8.0	7.2	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)	1,843.9	1,776.8	1,784.9	2,122.6	2,119.1
I. Owner's equity	1,843.9	1,776.8	1,784.9	2,122.6	0.0
1. Owner's capital	1,232.1	1,232.1	1,232.1	1,232.1	2,119.1
- Common stock with voting right	1,232,098,120,000.00	1,232,098,120,000.00	1,232,098,120,000.00	1,232,098,120,000.00	1,232,098,120,000.00
- Preferred stock	—	0.00	0.00	0.00	0.00
2. Share premium	57.0	57.0	57.0	57.0	57.0
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	728.0	728.0	728.0	728.0	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	-173.2	-203.4	-197.2	134.5	139.2
- Accumulated retained earning at the end of the previous period	-203.4	-197.2	30.3	65.5	55.1
- Undistributed earnings in this period	30.2	-6.2	-227.5	68.9	84.0
12. Reserves for investment in construction	—	0.0	0.0	0.0	0.0
13. Minority's interest	—	-36.9	-35.0	-29.0	-22.8
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	-41.6	0.0	0.0	0.0	0.0
TOTAL OWNER'S EQUITY AND LIABILITIES (440=300+400+500)	3,411.6	3,412.4	3,656.7	4,099.2	3,875.9

Item	2025	2024	2023	2022	2021
Profit Before Tax	25.5	-8.1	-233.5	87.1	111.1
Depreciation of Fixed Assets and Investment Property	318.5	321.8	317.8	304.1	305.0
Provision (Increase)/Reversal	0.2	-0.4	5.3	-0.7	0.0
FX Gain/Loss from Revaluation of Monetary Items	-0.0	-0.3	0.0	0.0	0.0
Gain/Loss from Investment Activities	-10.4	-6.6	0.0	-2.8	0.0
Interest Expense	32.2	36.1	49.3	36.3	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	—	0.0	0.0	0.0	0.0
Operating Profit Before Changes in Working Capital	366.0	342.3	138.8	424.1	491.0
Increase/(Decrease) in Receivables	11.5	15.6	55.4	-17.6	0.0
Increase/(Decrease) in Inventory	86.2	-103.3	269.0	-284.6	0.0
Increase/(Decrease) in Payables (Excl. Interest and CIT)	-100.4	3.0	-360.0	124.5	0.0
Increase/(Decrease) in Prepaid Expenses	-17.8	-7.9	16.5	8.0	0.0
Changes in Trading Securities	—	0.0	0.0	0.0	0.0
Interest Paid	-24.9	-29.3	-40.7	-27.6	0.0
Corporate Income Tax Paid	—	-0.0	-23.7	-11.4	0.0
Other Operating Receipts	—	0.0	0.0	0.0	0.0
Other Operating Payments	-6.0	-17.7	-26.6	-37.0	0.0
Net Cash Flow from Operating Activities	314.5	202.6	28.7	178.1	387.2
Payments for Fixed Assets and Other Long-term Assets	-182.5	-22.1	-112.8	-196.1	-91.1
Proceeds from Disposal of Fixed Assets and Long-term Assets	10.3	6.6	0.0	2.8	0.0
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	0.1	0.0	0.0	0.0	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	-172.1	-15.4	-112.8	-193.3	-91.1
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	1,882.7	1,647.6	1,578.2	1,619.1	3,166.5
Repayment of Borrowings	-1,860.4	-1,857.6	-1,332.1	-1,594.6	-3,455.9
Repayment of Finance Leases	—	0.0	0.0	0.0	0.0
Dividends Paid	-30.1	-15.0	-16.5	-61.6	-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	-7.8	-225.0	229.7	-37.0	-289.4
Net Cash Flow During the Period	134.7	-37.8	145.6	-52.2	74.0
Cash and Cash Equivalents at Beginning of Period	150.7	188.2	42.6	94.8	88.1
FX Difference from Revaluation	0.0	0.3	0.0	0.0	0.0
Cash and Cash Equivalents at End of Period	285.4	150.7	188.2	42.6	94.8

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	1,177.2	920.7	1,036.2	912.7	1,108.2	812.6	1,023.4	818.2	1,059.6	724.2	712.2	688.2
Revenue Deductions	61.0	45.5	56.6	32.9	43.0	41.0	38.5	25.4	39.0	34.4	31.5	28.1
Net Revenue	1,116.3	875.3	979.6	879.8	1,065.2	771.6	984.9	792.8	1,020.6	689.7	680.7	660.2
Cost of Goods Sold	1,004.0	799.4	874.0	811.0	903.1	746.8	879.0	738.3	910.6	659.7	661.9	641.4
Gross Profit	112.2	75.8	105.6	68.8	162.1	24.8	105.8	54.5	110.0	30.1	18.8	18.8
Financial Income	0.1	0.8	1.0	1.9	0.0	0.3	0.6	0.1	1.5	0.6	0.1	0.0
Financial Expenses	8.4	8.0	8.0	7.8	8.4	8.3	8.8	8.7	9.0	10.1	12.3	11.9
Interest Expense	8.2	7.7	7.9	7.8	8.3	8.3	8.6	8.5	9.0	9.9	12.3	11.9
Share of Associates and Joint Ventures	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Selling Expenses	58.6	47.8	42.5	45.7	52.6	42.1	34.4	41.8	54.6	45.9	38.6	32.9
General and Administrative Expenses	35.4	30.5	33.4	26.3	32.3	30.7	30.9	29.9	31.2	24.5	37.4	31.3
Operating Profit	10.0	-9.6	22.6	-9.1	68.9	-56.0	32.4	-25.8	16.7	-49.8	-69.4	-57.4
Other Income	0.2	0.3	12.6	0.3	0.4	0.4	7.5	0.8	10.5	0.3	0.9	0.4
Other Expenses	0.4	1.2	1.8	1.9	6.1	4.8	0.0	0.4	0.1	0.2	18.8	0.1
Other Profit	-0.2	-0.9	10.8	-1.6	-5.8	-4.4	7.5	0.4	10.4	0.1	-17.9	0.3
Profit Before Tax	9.8	-10.5	33.5	-10.7	63.1	-60.4	39.9	-25.4	27.1	-49.7	-87.3	-57.0
Current Income Tax Expense	—	1.0	—	—	—	—	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	9.8	-11.6	33.5	-10.7	63.1	-60.4	39.9	-25.4	27.1	-49.7	-87.3	-57.0
Non-controlling Interest	-1.2	-1.2	-1.2	-1.1	-1.1	-1.3	-1.2	-1.0	1.4	-1.1	-1.4	-1.4
Profit Attributable to Parent	11.0	-10.4	34.7	-9.6	64.2	-59.1	41.1	-24.4	25.7	-48.6	-85.9	-55.7
Earnings per Share	89.00	-85.00	281.00	-78.00	521.00	-480.00	-50.00	-384.00	-186.00	-394.00	-697.00	-452.00
Diluted EPS	89.04	-84.65	281.29	-77.87	521.20	-479.69	333.62	-198.32	208.63	-394.42	-697.43	-451.69

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)	900.2	942.4	773.3	937.2	890.4	794.8	672.2	842.3	801.6	832.3	612.0	793.2
I. Cash and cash equivalents	70.3	114.2	285.4	102.1	54.7	22.5	150.7	43.1	23.9	57.2	188.2	6.2
1. Cash	70.3	114.2	285.4	102.1	54.7	22.5	150.7	43.1	23.9	57.2	188.2	6.2
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	498.0	456.7	108.5	481.3	451.2	419.3	61.1	388.8	422.3	402.5	77.4	344.4
1. Short-term trade accounts receivable	448.9	401.2	33.0	409.7	391.6	359.3	50.1	376.4	412.5	392.0	68.3	309.5
2. Short-term prepayments to suppliers	47.0	53.6	76.5	71.6	61.2	60.8	14.0	14.7	13.5	14.2	13.6	14.1
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	13.1	12.8	10.0	10.9	9.4	10.2	8.0	8.6	7.2	7.3	6.3	26.2
7. Provision for short-term doubtful debts (*)	-11.0	-11.0	-11.0	-11.0	-11.0	-11.0	-11.0	-11.0	-11.0	-11.0	-11.0	-5.4
8. Assets awaiting resolution	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
IV. Inventories	311.3	352.0	357.0	346.3	377.3	339.6	442.0	383.2	335.9	346.9	337.3	427.6
1. Inventories	336.7	377.4	382.4	372.3	403.3	365.6	468.0	410.6	363.3	374.3	364.7	456.1
2. Provision for decline in value of inventories	-25.4	-25.4	-25.4	-26.0	-26.0	-26.0	-26.1	-27.4	-27.4	-27.4	-27.4	-28.5
V. Other short-term assets	20.5	19.6	22.4	7.5	7.2	13.4	18.5	27.1	19.4	25.7	9.1	15.0
1. Short-term prepayments	19.8	19.0	14.9	7.0	6.7	12.9	14.4	24.6	18.7	23.5	7.5	14.5
2. Value added tax to be reclaimed	—	—	6.9	—	—	—	3.6	2.0	0.1	1.6	0.1	0.0
3. Taxes and other receivables from state authorities	0.7	0.5	0.6	0.5	0.5	0.5	0.5	0.5	0.7	0.6	1.5	0.5
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)	2,674.7	2,641.9	2,638.1	2,521.5	2,596.5	2,666.6	2,740.1	2,814.9	2,892.8	2,971.4	3,044.7	3,115.2
I. Long-term receivables	13.2	11.2	10.4	10.4	10.4	10.4	9.7	9.7	9.7	9.7	9.0	9.0
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	13.2	11.2	10.4	10.4	10.4	10.4	9.7	9.7	9.7	9.7	9.0	9.0
7. Provision for long-term doubtful debts	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
II. Fixed assets	2,502.5	2,215.8	2,294.8	2,364.0	2,443.4	2,517.0	2,597.6	2,671.1	2,751.0	2,829.8	2,902.9	2,964.4
1. Tangible fixed assets	2,493.8	2,207.0	2,286.0	2,355.1	2,434.4	2,507.9	2,588.4	2,661.9	2,741.8	2,820.4	2,893.5	2,954.9
- Cost	8,101.9	7,741.0	—	—	—	—	7,907.9	7,949.0	7,948.3	7,947.0	7,940.2	7,921.8
- Accumulated depreciation	-5,608.2	-5,534.0	—	—	—	—	-5,319.5	-5,287.1	-5,206.5	-5,126.6	-5,046.7	-4,966.9
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	8.7	8.8	8.9	8.9	9.0	9.1	9.1	9.2	9.3	9.4	9.4	9.5
- Cost	12.6	12.6	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
- Accumulated depreciation	-3.8	-3.8	—	—	—	—	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	15.4	285.5	198.9	20.5	19.0	17.6	15.6	19.0	19.2	19.1	16.6	32.9
1. Long-term production in progress	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
2. Construction in progress	15.4	285.5	198.9	20.5	19.0	17.6	15.6	19.0	19.2	19.1	16.6	32.9
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	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
4. Provision for diminution in value of long-term investments	—	—	—	—	—	—	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	143.6	129.4	133.9	126.6	123.8	121.6	117.2	115.1	112.9	112.8	116.2	108.9
1. Long-term prepayments	136.0	121.9	126.4	118.6	115.7	113.5	109.2	107.1	104.8	104.8	108.1	100.4
2. Deferred income tax assets	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
3. Long-term equipment, supplies, spare parts	7.5	7.5	7.5	8.1	8.1	8.1	8.1	8.1	8.1	8.1	8.1	8.5
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)	3,574.8	3,584.3	3,411.4	3,458.7	3,486.9	3,461.3	3,412.4	3,657.2	3,694.4	3,803.6	3,656.7	3,908.4
A. LIABILITIES (300=210+330)	1,774.3	1,793.6	1,609.1	1,689.9	1,707.4	1,744.9	1,635.6	1,920.3	1,932.1	2,068.4	1,838.0	1,941.0
I. Short -term liabilities	1,739.8	1,752.7	1,569.6	1,665.1	1,682.8	1,720.6	1,611.7	1,896.6	1,900.6	2,026.7	1,786.0	1,893.7
1. Short-term trade accounts payable	925.5	797.1	681.9	638.1	708.8	720.1	724.7	747.2	825.4	875.5	712.0	828.6
2. Short-term advances from customers	21.2	26.2	49.5	32.3	14.0	20.8	52.0	39.1	35.0	20.9	27.9	45.6
3. Dividends and profits payable	2.1	2.1	—	—	—	—	—	—	—	—	—	—
3. Taxes and other payables to state authorities	8.7	13.4	7.4	31.6	29.5	17.2	5.2	8.5	4.7	6.8	2.9	35.0
4. Payable to employees	35.5	28.6	62.5	47.1	38.0	29.8	53.6	43.2	34.9	42.4	59.9	56.6
5. Short-term acrrued expenses	150.6	155.7	133.6	148.4	142.6	125.4	114.3	143.6	147.4	134.9	106.5	124.3
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	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
9. Other short-term payables	20.3	21.9	21.6	25.2	21.6	53.0	49.8	64.0	59.7	67.9	66.0	24.7
10. Short-term borrowings and financial leases	574.4	706.0	611.2	729.0	716.7	749.5	603.6	832.2	761.5	846.0	784.6	738.9
11. Provision for short-term liabilities	—	—	—	11.0	8.9	—	0.0	8.7	19.6	13.5	0.0	4.3
12.. Bonus and welfare fund	1.6	1.7	2.0	2.4	2.8	4.8	8.4	10.2	12.2	18.9	26.1	35.7
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	34.5	40.9	39.5	24.8	24.6	24.4	23.9	23.7	31.5	41.8	52.0	47.3
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	—	—	—	—	—	—	0.0	0.0	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	24.3	30.9	29.7	15.2	15.2	15.2	15.0	15.0	23.0	33.5	44.0	39.5
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	10.3	10.1	9.8	9.6	9.4	9.1	8.9	8.7	8.5	8.3	8.0	7.8
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)	1,800.5	1,790.7	1,802.3	1,768.8	1,779.5	1,716.4	1,776.8	1,736.9	1,762.3	1,735.2	1,818.7	1,967.3
I. Owner's equity	1,800.5	1,790.7	1,802.3	1,768.8	1,779.5	1,716.4	1,776.8	1,736.9	1,762.3	1,735.2	1,818.7	1,967.3
1. Owner's capital	1,232.1	1,232.1	1,232.1	1,232.1	1,232.1	1,232.1	1,232.1	1,232.1	1,232.1	1,232.1	1,232.1	1,232.1
- Common stock with voting right	1,232,098,120,000.00	1,232,098,120,000.00	1,232,098,120,000.00	1,232,098,120,000.00	1,232,098,120,000.00	1,232,098,120,000.00	1,232,098,120,000.00	1,232,098,120,000.00	1,232,098,120,000.00	1,232,098,120,000.00	1,232,098,120,000.00	1,232,098,120,000.00
- Preferred stock	—	—	—	—	—	—	0.00	0.00	0.00	0.00	0.00	0.00
2. Share premium	57.0	57.0	57.0	57.0	57.0	57.0	57.0	57.0	57.0	57.0	57.0	57.0
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	728.0	728.0	728.0	728.0	728.0	728.0	728.0	728.0	728.0	728.0	728.0	728.0
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	-172.7	-183.7	-173.2	-207.9	-198.3	-262.5	-203.4	-244.5	-220.1	-245.8	-163.4	-16.2
- Accumulated retained earning at the end of the previous period	-173.2	-173.2	-203.4	-203.4	-203.4	-203.4	-197.2	-197.2	-197.2	-197.2	30.3	91.9
- Undistributed earnings in this period	0.5	-10.4	30.2	-4.5	5.1	-59.1	-6.2	-47.3	-22.9	-48.6	-193.7	-108.1
12. Reserves for investment in construction	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
13. Minority's interest	-44.0	-42.8	-41.6	-40.4	-39.3	-38.2	-36.9	-35.7	-34.8	-36.2	-35.0	-33.6
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)	3,574.8	3,584.3	3,411.4	3,458.7	3,486.9	3,461.3	3,412.4	3,657.2	3,694.4	3,803.6	3,656.7	3,908.4

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	9.8	-10.5	33.5	-10.7	63.1	-60.4	39.9	-25.4	27.1	-49.7	-121.1	-57.0
Depreciation of Fixed Assets and Investment Property	80.2	79.5	79.9	80.2	76.4	82.1	81.4	80.6	79.9	79.9	79.8	79.6
Provision (Increase)/Reversal	0.2	0.2	-0.4	0.2	0.2	0.2	-9.8	-10.7	6.3	13.7	0.4	4.5
FX Gain/Loss from Revaluation of Monetary Items	0.4	-0.3	0.3	-0.3	0.0	—	-0.3	0.0	-0.1	0.0	0.0	0.0
Gain/Loss from Investment Activities	-0.0	-0.0	-8.7	-1.6	-0.0	-0.0	-6.6	-0.0	0.0	0.0	0.0	-0.1
Interest Expense	8.2	7.7	7.9	7.8	8.2	8.3	8.8	8.5	9.0	9.9	12.3	11.9
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	98.8	76.5	112.4	75.5	147.9	30.1	113.4	53.0	122.3	53.8	-28.7	38.9
Increase/(Decrease) in Receivables	-66.3	-359.3	372.5	-21.3	-31.0	-308.8	330.0	28.3	-15.8	-326.3	259.0	14.1
Increase/(Decrease) in Inventory	40.7	5.0	-9.5	30.9	-37.7	102.4	-57.4	-47.3	10.9	-9.6	91.8	-30.3
Increase/(Decrease) in Payables (Excl. Interest and CIT)	107.5	88.0	-58.2	-32.7	27.2	-36.6	-38.8	-60.0	-26.8	129.0	-111.3	-78.1
Increase/(Decrease) in Prepaid Expenses	-14.9	0.4	-15.7	-3.1	4.0	-2.9	7.2	-8.1	4.7	-12.7	-0.7	1.4
Changes in Trading Securities	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Interest Paid	-5.9	-4.8	-8.7	-5.1	-5.6	-5.4	-7.9	-5.7	-8.8	-7.0	-20.0	-6.8
Corporate Income Tax Paid	0.0	-1.0	—	—	—	—	-0.0	0.0	0.0	0.0	0.0	0.0
Other Operating Receipts	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Other Operating Payments	-0.0	-0.2	-0.3	-0.3	-1.8	-3.6	-2.3	-1.5	-7.2	-6.7	-9.3	-3.3
Net Cash Flow from Operating Activities	159.8	-195.5	392.4	43.9	103.1	-224.8	344.2	-41.3	79.4	-179.3	180.8	-64.2
Payments for Fixed Assets and Other Long-term Assets	-65.5	-71.8	-115.8	-9.1	-8.0	-49.5	-4.7	-2.1	-12.8	-2.6	-32.5	-41.5
Proceeds from Disposal of Fixed Assets and Long-term Assets	—	—	10.3	—	—	—	6.6	0.0	0.0	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	-65.5	-71.7	-105.5	-9.1	-8.0	-49.5	2.0	-2.1	-12.8	-2.6	-32.5	-41.8
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	212.2	519.1	153.0	684.1	586.2	459.4	358.4	332.6	506.0	445.0	483.1	409.3
Repayment of Borrowings	-350.4	-423.1	-256.3	-671.9	-619.0	-313.2	-587.0	-270.0	-601.0	-394.1	-432.9	-312.2
Repayment of Finance Leases	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Dividends Paid	—	—	0.0	0.0	-30.1	—	-10.0	-0.0	-5.0	-0.0	-16.5	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	-138.3	96.0	-103.3	12.3	-62.9	146.1	-238.6	62.6	-100.0	50.9	33.7	97.1
Net Cash Flow During the Period	-43.9	-171.2	183.6	47.1	32.2	-128.2	107.6	19.2	-33.3	-131.0	182.0	-8.9
Cash and Cash Equivalents at Beginning of Period	114.2	285.4	102.1	54.7	22.5	150.7	188.2	188.2	188.2	188.2	42.6	42.6
FX Difference from Revaluation	-0.0	0.0	0.0	0.3	-0.0	—	0.0	-0.0	0.0	0.0	0.0	0.0
Cash and Cash Equivalents at End of Period	70.3	114.2	285.4	102.1	54.7	22.5	150.7	43.1	23.9	57.2	188.2	6.2

Giải mã BCTC

Điểm nhấn trong BCTC của CTCP Xi măng Bỉm Sơn (BCC) mà bạn nên biết

Q2/2026 On a TTM 2026Q2 basis, BCC is improving on both revenue and margins, though the magnitude is still moderate — this marks a reversal from the difficult phase before.

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

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