BFC · CTCP Phân bón Bình Điền

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

Item	2025	2024	2023	2022	2021
Revenue	10,753.2	9,489.1	8,706.3	8,706.7	7,843.5
Revenue Deductions	136.8	130.9	118.0	125.3	0.0
Net Revenue	10,616.5	9,358.2	8,588.3	8,581.4	7,708.1
Cost of Goods Sold	9,291.2	7,964.8	7,680.2	7,693.2	0.0
Gross Profit	1,325.3	1,393.5	908.1	888.1	898.3
Financial Income	23.6	27.9	20.9	13.9	7.2
Financial Expenses	72.8	88.8	140.4	145.4	-87.2
Interest Expense	50.3	56.8	117.5	97.9	-58.9
Share of Associates and Joint Ventures	—	0.0	0.0	0.0	-0.0
Selling Expenses	565.7	589.7	423.7	346.2	-285.1
General and Administrative Expenses	217.5	211.7	165.6	164.3	-164.4
Operating Profit	492.9	531.2	199.3	246.2	368.8
Other Income	4.1	6.7	2.0	1.1	0.0
Other Expenses	2.1	7.3	5.0	1.6	0.0
Other Profit	2.0	-0.6	-3.0	-0.6	2.5
Profit Before Tax	494.8	530.6	196.2	245.6	371.4
Current Income Tax Expense	100.8	107.1	63.1	51.7	-74.7
Deferred Income Tax Expense	-6.2	-2.2	-1.7	0.4	0.0
Net Income	400.2	425.6	134.8	193.5	296.7
Non-controlling Interest	90.4	68.6	-13.4	43.7	77.0
Profit Attributable to Parent	309.9	357.0	148.2	149.8	219.7
Earnings per Share	4,878.00	5,620.00	2,334.00	2,358.00	3,458.00
Diluted EPS	4,878.00	5,620.00	2,334.00	2,620.32	3,843.14

Item	2025	2024	2023	2022	2021
A. SHORT-TERM ASSETS (100=110+120+130+140+150)	3,313.9	2,608.9	2,743.3	3,486.9	3,048.4
I. Cash and cash equivalents	250.2	626.6	607.0	541.1	243.9
1. Cash	190.2	195.5	333.5	539.1	0.0
2. Cash equivalents	60.0	431.1	273.5	2.0	0.0
II. Short-term financial investments	5.0	10.5	20.0	3.0	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	5.0	10.5	20.0	3.0	0.0
III. Short-term receivables	652.3	463.8	561.0	566.3	234.4
1. Short-term trade accounts receivable	674.4	499.3	575.8	569.3	0.0
2. Short-term prepayments to suppliers	21.3	6.4	15.4	9.2	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	13.9	14.6	15.6	19.2	0.0
7. Provision for short-term doubtful debts (*)	-57.3	-56.6	-45.7	-31.4	0.0
8. Assets awaiting resolution	—	0.0	0.0	0.0	0.0
IV. Inventories	2,283.0	1,466.1	1,519.9	2,333.8	2,535.0
1. Inventories	2,283.6	1,466.7	1,522.4	2,338.8	0.0
2. Provision for decline in value of inventories	-0.6	-0.6	-2.5	-5.0	0.0
V. Other short-term assets	123.3	42.0	35.3	42.8	32.0
1. Short-term prepayments	11.5	6.0	6.0	8.0	0.0
2. Value added tax to be reclaimed	110.0	35.7	28.0	22.9	0.0
3. Taxes and other receivables from state authorities	1.7	0.3	1.3	11.9	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)	654.9	668.4	711.3	812.7	809.0
I. Long-term receivables	4.7	4.7	4.2	4.1	0.0
1. Long-term trade receivables	—	0.0	0.0	0.0	3.8
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	4.7	4.7	4.2	4.1	0.0
7. Provision for long-term doubtful debts	—	0.0	0.0	0.0	0.0
II. Fixed assets	612.4	633.1	646.4	752.6	750.8
1. Tangible fixed assets	404.9	420.4	433.6	515.1	516.7
- Cost	1,341.7	1,276.7	1,220.7	1,214.2	0.0
- Accumulated depreciation	-936.8	-856.3	-787.1	-699.1	0.0
2. Financial leased fixed assets	7.1	9.1	6.0	4.7	3.2
- Cost	10.0	11.8	8.1	5.9	0.0
- Accumulated depreciation	-2.8	-2.7	-2.1	-1.2	0.0
3. Intangible fixed assets	200.3	203.6	206.8	232.8	230.8
- Cost	245.3	245.1	244.8	243.9	0.0
- Accumulated depreciation	-44.9	-41.5	-38.0	-11.1	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	5.5	7.7	39.1	36.1	32.0
1. Long-term production in progress	—	0.0	0.0	0.0	0.0
2. Construction in progress	5.5	7.7	39.1	36.1	0.0
V. Long-term financial investments	4.7	5.2	5.7	6.0	6.7
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	11.7	11.7	11.7	11.7	0.0
4. Provision for diminution in value of long-term investments	-6.9	-6.5	-6.0	0.0	0.0
5. Held to maturity investments	—	0.0	0.0	-5.6	0.0
6. Other long-term investments	—	0.0	0.0	0.0	0.0
VI. Other long-term assets	27.6	17.9	15.9	13.8	0.0
1. Long-term prepayments	6.2	2.7	2.9	2.5	0.0
2. Deferred income tax assets	21.4	15.2	13.0	11.3	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	15.7
5. Goodwill	—	0.0	0.0	0.0	0.0
VII. Goodwill (before 2015)	—	0.0	0.0	0.0	0.0
TOTAL ASSETS (280=100+200)	3,968.7	3,277.3	3,454.6	4,299.7	3,857.4
A. LIABILITIES (300=210+330)	2,273.1	1,760.0	2,168.9	2,939.5	2,495.5
I. Short -term liabilities	2,267.6	1,743.1	2,159.3	2,917.8	2,438.0
1. Short-term trade accounts payable	356.1	468.0	231.8	508.5	632.8
2. Short-term advances from customers	30.8	21.6	23.0	13.6	85.2
3. Taxes and other payables to state authorities	156.1	151.5	133.5	131.7	0.0
4. Payable to employees	143.8	126.7	82.0	63.9	0.0
5. Short-term acrrued expenses	142.8	147.6	115.4	77.5	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	11.5	15.3	39.9	10.9	0.0
10. Short-term borrowings and financial leases	1,367.5	771.6	1,483.9	2,058.3	1,368.9
11. Provision for short-term liabilities	—	3.5	6.1	3.5	0.0
12.. Bonus and welfare fund	58.9	37.3	43.7	49.9	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	5.5	16.9	9.6	21.7	57.5
1. Long-term trade payables	—	7.6	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	5.5	9.3	9.6	21.7	57.5
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	—	0.0	0.0	0.0	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)	1,695.6	1,517.4	1,285.8	1,360.2	1,361.9
I. Owner's equity	1,695.6	1,517.4	1,285.8	1,360.2	0.0
1. Owner's capital	571.7	571.7	571.7	571.7	1,361.9
- Common stock with voting right	571,679,930,000.00	571,679,930,000.00	571,679,930,000.00	571,679,930,000.00	571,679,930,000.00
- 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	24.2	24.2	24.2	24.2	24.2
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	234.3	215.6	206.0	204.5	0.0
9. Fund to support corporate restructuring	—	0.0	0.0	13.2	0.0
10. Other funds from owner's equity	13.2	13.2	13.2	268.8	0.0
11. Undistributed earnings after tax	537.9	433.0	257.7	277.8	281.1
- Accumulated retained earning at the end of the previous period	228.0	104.6	138.1	128.5	61.4
- Undistributed earnings in this period	309.9	328.4	119.7	149.3	219.7
12. Reserves for investment in construction	—	0.0	0.0	0.0	0.0
13. Minority's interest	314.4	259.6	212.9	0.0	272.9
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)	3,968.7	3,277.3	3,454.6	4,299.7	3,857.4

Item	2025	2024	2023	2022	2021
Profit Before Tax	494.8	530.6	196.2	234.5	371.4
Depreciation of Fixed Assets and Investment Property	91.6	92.3	117.0	94.1	93.2
Provision (Increase)/Reversal	-2.4	9.4	12.2	15.8	0.0
FX Gain/Loss from Revaluation of Monetary Items	0.4	0.0	0.0	-0.5	0.0
Gain/Loss from Investment Activities	-5.3	-5.8	-3.4	-0.8	0.0
Interest Expense	50.3	56.8	69.0	97.9	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	629.5	683.2	391.0	440.9	535.1
Increase/(Decrease) in Receivables	-265.5	79.3	-3.6	-280.6	0.0
Increase/(Decrease) in Inventory	-816.9	55.8	816.4	196.2	0.0
Increase/(Decrease) in Payables (Excl. Interest and CIT)	-88.1	360.2	-218.7	-294.1	0.0
Increase/(Decrease) in Prepaid Expenses	-6.0	8.7	1.6	0.8	0.0
Changes in Trading Securities	—	0.0	0.0	0.0	0.0
Interest Paid	-50.8	-61.4	-69.0	-96.9	0.0
Corporate Income Tax Paid	-99.9	-88.5	-51.3	-63.6	0.0
Other Operating Receipts	1.3	0.4	0.6	0.2	0.0
Other Operating Payments	-35.1	-41.3	-39.3	-26.1	0.0
Net Cash Flow from Operating Activities	-731.6	996.3	827.5	-123.1	-288.6
Payments for Fixed Assets and Other Long-term Assets	-80.9	-91.4	-13.0	-83.6	-73.0
Proceeds from Disposal of Fixed Assets and Long-term Assets	1.0	1.1	0.1	0.2	1.7
Loans and Purchases of Debt Instruments	-0.5	9.5	-17.0	-2.0	-3.0
Receipts from Loan Repayments and Sale of Debt Instruments	6.0	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	4.6	4.7	2.5	0.6	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	-69.8	-76.1	-27.4	-84.8	-73.8
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	4,111.3	3,127.6	4,162.9	5,539.9	4,119.1
Repayment of Borrowings	-3,513.7	-3,833.2	-4,742.5	-4,886.8	-3,849.2
Repayment of Finance Leases	-5.6	-7.0	-6.9	-1.7	-0.4
Dividends Paid	-167.1	-188.1	-147.7	-146.3	-82.8
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	425.0	-900.7	-734.1	505.1	186.7
Net Cash Flow During the Period	-376.5	19.5	66.0	297.3	-123.1
Cash and Cash Equivalents at Beginning of Period	626.6	607.0	541.1	243.9	419.6
FX Difference from Revaluation	0.2	0.0	0.0	-0.1	0.0
Cash and Cash Equivalents at End of Period	250.2	626.6	607.0	541.1	243.9

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	1,724.6	3,392.7	2,483.8	2,086.4	3,592.8	2,588.7	2,501.1	2,059.0	2,960.1	1,969.0	2,229.2	2,748.1
Revenue Deductions	26.1	47.2	17.5	26.9	58.2	34.5	30.3	28.0	44.1	28.5	26.3	39.2
Net Revenue	1,698.5	3,345.4	2,466.2	2,059.5	3,534.6	2,554.3	2,470.8	2,031.0	2,916.0	1,940.4	2,202.9	2,708.9
Cost of Goods Sold	1,478.6	2,908.7	2,149.0	1,838.7	3,121.1	2,180.3	2,119.1	1,741.5	2,427.2	1,676.8	1,975.4	2,370.1
Gross Profit	219.8	436.8	317.2	220.8	413.5	374.0	351.7	289.5	488.8	263.7	227.4	338.8
Financial Income	4.2	3.9	3.3	7.7	7.7	4.7	11.2	4.0	8.3	4.3	7.2	8.4
Financial Expenses	32.6	27.7	26.7	14.3	19.7	12.2	21.9	19.9	26.5	20.5	36.9	25.8
Interest Expense	28.7	21.3	19.1	13.3	8.7	9.2	11.2	11.4	16.6	17.6	23.8	24.8
Share of Associates and Joint Ventures	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Selling Expenses	78.7	177.2	159.3	79.8	145.5	183.8	163.5	124.0	183.6	118.7	85.2	176.7
General and Administrative Expenses	50.0	58.6	52.0	45.0	72.3	45.1	56.6	67.0	52.8	35.0	45.5	58.4
Operating Profit	62.8	177.1	82.6	89.4	183.7	137.6	120.9	82.6	234.2	93.9	67.1	86.4
Other Income	1.4	0.0	1.5	1.4	1.2	0.2	5.3	0.3	0.9	0.1	0.5	1.0
Other Expenses	0.7	0.5	1.5	0.1	0.3	0.2	1.4	1.9	1.0	2.9	0.1	0.3
Other Profit	0.7	-0.4	-0.0	1.3	0.9	-0.1	3.9	-1.6	-0.2	-2.8	0.4	0.6
Profit Before Tax	63.5	176.6	82.5	90.8	184.6	137.5	124.8	80.9	234.1	91.1	67.4	87.0
Current Income Tax Expense	11.8	14.6	34.4	17.4	36.7	11.5	39.7	16.6	43.7	5.4	28.8	28.3
Deferred Income Tax Expense	—	19.8	-20.2	—	0.4	14.8	-14.8	0.0	0.0	12.1	-12.1	0.0
Net Income	51.7	142.2	68.3	73.3	147.5	111.1	99.9	64.3	190.3	73.5	50.7	58.7
Non-controlling Interest	18.0	18.0	27.9	12.2	31.8	18.5	26.8	11.6	22.7	8.7	14.3	-22.1
Profit Attributable to Parent	33.7	124.2	40.4	61.2	115.7	92.6	73.1	52.7	167.6	64.8	36.4	80.8
Earnings per Share	530.00	1,955.00	636.00	963.00	1,821.00	1,458.00	1,151.00	829.00	2,639.00	1,020.00	611.00	1,272.00
Diluted EPS	530.00	1,955.00	636.00	963.00	1,821.00	1,458.00	5,640.00	829.00	2,639.00	1,020.00	611.00	1,272.00

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)	3,869.1	3,795.7	3,312.4	3,950.0	2,970.1	2,872.0	2,609.0	2,996.2	2,857.8	2,947.4	2,743.4	3,030.2
I. Cash and cash equivalents	170.1	335.4	250.2	161.7	354.2	359.5	626.5	351.4	429.4	153.3	602.0	407.3
1. Cash	169.9	285.2	190.2	161.7	354.2	248.5	195.4	150.4	223.4	149.8	333.5	407.3
2. Cash equivalents	0.2	50.2	60.0	—	—	111.0	431.1	201.0	206.0	3.5	268.5	0.0
II. Short-term financial investments	5.0	35.0	5.0	4.5	4.5	4.5	10.5	15.5	30.5	28.0	25.0	23.5
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	5.0	35.0	5.0	4.5	4.5	4.5	10.5	15.5	30.5	28.0	25.0	23.5
III. Short-term receivables	712.2	1,146.0	650.7	1,114.0	1,146.4	869.0	463.8	998.3	1,150.7	739.0	560.7	892.6
1. Short-term trade accounts receivable	733.7	988.4	672.3	1,106.0	1,157.0	875.1	499.3	987.0	1,155.9	727.6	575.8	889.6
2. Short-term prepayments to suppliers	19.4	195.6	21.3	46.6	31.4	28.2	6.4	48.4	15.5	19.7	15.4	26.8
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	16.4	19.3	14.5	18.8	15.5	22.3	14.6	18.6	31.5	41.1	15.6	17.6
7. Provision for short-term doubtful debts (*)	-57.3	-57.3	-57.3	-57.4	-57.5	-56.6	-56.6	-55.8	-52.2	-49.4	-46.0	-41.4
8. Assets awaiting resolution	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
IV. Inventories	2,810.6	2,153.4	2,283.0	2,548.4	1,425.9	1,587.8	1,466.1	1,592.7	1,212.9	1,970.4	1,520.2	1,667.2
1. Inventories	2,811.2	2,154.0	2,283.6	2,549.0	1,426.5	1,588.4	1,466.7	1,595.2	1,215.4	1,973.0	1,522.7	1,675.3
2. Provision for decline in value of inventories	-0.6	-0.6	-0.6	-0.6	-0.6	-0.6	-0.6	-2.5	-2.5	-2.5	-2.5	-8.1
V. Other short-term assets	171.2	125.8	123.5	121.3	39.1	51.1	42.1	38.4	34.4	56.7	35.4	39.6
1. Short-term prepayments	14.1	12.5	11.5	10.3	7.8	7.2	6.0	4.5	3.9	7.0	6.0	8.4
2. Value added tax to be reclaimed	155.8	109.9	110.0	110.5	28.0	36.3	35.7	32.0	30.2	29.4	28.0	27.3
3. Taxes and other receivables from state authorities	1.3	3.4	1.9	0.5	3.1	7.6	0.4	1.9	0.3	20.3	1.4	3.9
4. Government bonds	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
5. Other short-term assets	—	—	—	—	0.2	—	0.0	0.0	0.0	0.0	0.0	0.0
B. LONG-TERM ASSETS (200=210+220+240+250+260+270)	629.6	619.3	653.7	612.8	629.1	641.1	669.0	660.3	675.7	682.7	710.5	717.4
I. Long-term receivables	3.9	4.7	4.7	3.9	3.9	4.7	4.0	3.9	3.9	3.9	3.9	3.8
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	3.9	4.7	4.7	3.9	3.9	4.7	4.0	3.9	3.9	3.9	3.9	3.8
7. Provision for long-term doubtful debts	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
II. Fixed assets	584.1	592.7	612.4	588.8	605.2	620.0	633.2	636.5	652.3	661.1	646.4	661.3
1. Tangible fixed assets	378.9	386.5	405.1	380.2	395.4	408.3	420.5	426.0	442.0	449.5	433.6	444.6
- Cost	1,340.6	1,343.4	—	—	—	—	1,276.7	1,267.3	1,262.3	1,241.0	1,220.7	1,209.3
- Accumulated depreciation	-961.8	-956.8	—	—	—	—	-856.2	-841.3	-820.3	-791.5	-787.1	-764.7
2. Financial leased fixed assets	6.7	6.7	7.0	7.4	7.8	8.6	9.1	6.0	5.0	5.7	6.0	4.1
- Cost	10.4	10.0	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
- Accumulated depreciation	-3.7	-3.3	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
3. Intangible fixed assets	198.6	199.5	200.3	201.2	202.1	203.0	203.6	204.5	205.3	205.9	206.8	212.7
- Cost	245.3	245.3	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
- Accumulated depreciation	-46.7	-45.8	—	—	—	—	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	31.0	10.4	5.5	9.3	8.4	8.3	7.7	10.5	10.4	8.4	39.1	44.6
1. Long-term production in progress	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
2. Construction in progress	31.0	10.4	5.5	9.3	8.4	8.3	7.7	10.5	10.4	8.4	39.1	44.6
V. Long-term financial investments	4.7	4.7	4.7	5.2	5.2	5.2	5.2	5.7	5.7	5.7	5.7	6.2
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	11.7	11.7	11.7	11.7	11.7	11.7	11.7	11.7	11.7	11.7	11.7	11.7
4. Provision for diminution in value of long-term investments	-6.9	-6.9	-6.9	-6.5	-6.5	-6.5	-6.5	-6.0	-6.0	-6.0	-6.0	-5.5
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	5.8	6.8	26.4	5.7	6.3	3.0	19.0	3.7	3.4	3.7	15.4	1.4
1. Long-term prepayments	4.3	5.2	6.2	5.3	6.3	2.7	2.7	2.5	2.3	2.5	2.9	1.1
2. Deferred income tax assets	1.6	1.6	20.2	0.4	—	0.4	15.7	0.9	0.9	0.9	12.1	0.0
3. Long-term equipment, supplies, spare parts	—	—	—	—	—	—	0.0	0.0	0.2	0.3	0.0	0.0
4. Other long-term assets	—	—	—	—	—	—	0.7	0.3	0.0	0.0	0.3	0.3
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)	4,498.6	4,415.0	3,966.1	4,562.7	3,599.2	3,513.0	3,278.1	3,656.5	3,533.4	3,630.2	3,453.9	3,747.6
A. LIABILITIES (300=210+330)	2,697.1	2,630.3	2,270.7	2,936.0	2,045.7	1,924.4	1,758.2	2,208.0	2,149.3	2,278.4	2,167.9	2,484.3
I. Short -term liabilities	2,693.6	2,615.8	2,265.2	2,928.9	2,037.6	1,916.0	1,741.4	2,199.9	2,141.1	2,269.7	2,158.3	2,472.8
1. Short-term trade accounts payable	349.4	741.9	354.1	666.8	638.5	647.8	468.0	415.8	559.2	498.2	231.8	609.4
2. Short-term advances from customers	12.0	66.4	31.3	6.4	15.2	23.4	21.6	30.5	16.2	9.3	23.0	153.8
3. Dividends and profits payable	—	5.7	—	—	—	—	—	—	—	—	—	—
3. Taxes and other payables to state authorities	131.2	138.5	155.2	142.5	151.4	124.6	150.1	126.7	143.8	118.2	132.6	123.6
4. Payable to employees	98.4	93.7	139.3	151.1	136.1	56.9	126.7	144.1	86.9	39.6	82.0	93.9
5. Short-term acrrued expenses	155.8	162.7	144.4	294.5	249.6	175.8	147.6	314.9	235.8	107.3	115.4	235.8
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	14.4	11.1	11.6	13.5	14.6	18.9	14.8	14.7	15.9	20.7	39.9	10.9
10. Short-term borrowings and financial leases	1,836.5	1,307.4	1,367.5	1,591.6	758.6	815.2	771.6	1,104.9	1,021.6	1,433.1	1,483.9	1,187.6
11. Provision for short-term liabilities	—	4.5	4.5	—	—	3.5	3.5	4.0	4.0	6.1	6.1	0.0
12.. Bonus and welfare fund	95.9	83.9	57.3	62.5	73.7	49.9	37.5	44.4	57.7	37.1	43.7	57.8
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	3.5	14.5	5.5	7.1	8.1	8.3	16.9	8.1	8.2	8.7	9.6	11.5
1. Long-term trade payables	—	—	—	—	—	—	7.6	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	—	10.0	—	—	—	—	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	3.5	4.4	5.5	7.1	8.1	8.3	9.3	8.1	8.2	8.7	9.6	11.5
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	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
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)	1,801.5	1,784.7	1,695.4	1,626.8	1,553.5	1,588.7	1,519.8	1,448.5	1,384.2	1,351.8	1,286.0	1,263.3
I. Owner's equity	1,801.5	1,784.7	1,695.4	1,626.8	1,553.5	1,588.7	1,519.8	1,448.5	1,384.2	1,351.8	1,286.0	1,263.3
1. Owner's capital	571.7	571.7	571.7	571.7	571.7	571.7	571.7	571.7	571.7	571.7	571.7	571.7
- Common stock with voting right	571,679,930,000.00	571,679,930,000.00	571,679,930,000.00	571,679,930,000.00	571,679,930,000.00	571,679,930,000.00	571,679,930,000.00	571,679,930,000.00	571,679,930,000.00	571,679,930,000.00	571,679,930,000.00	571,679,930,000.00
- 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	24.2	24.2	24.2	24.2	24.2	24.2	24.2	24.2	24.2	24.2	24.2	24.2
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	234.3	234.3	234.3	234.3	234.3	219.3	215.6	215.6	215.6	206.0	206.0	206.0
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	13.2	13.2	13.2	13.2	13.2	13.2	13.2	13.2	13.2	13.2	13.2	13.2
11. Undistributed earnings after tax	649.8	644.5	537.7	497.0	435.8	510.2	434.3	389.7	337.0	320.9	257.8	242.2
- Accumulated retained earning at the end of the previous period	491.9	520.3	227.8	227.5	227.5	417.5	104.6	104.6	104.6	256.1	138.1	130.2
- Undistributed earnings in this period	157.9	124.2	309.9	269.5	208.3	92.6	329.7	285.1	232.5	64.8	119.8	112.0
12. Reserves for investment in construction	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
13. Minority's interest	308.3	296.8	314.2	286.3	274.2	250.2	260.8	234.0	222.4	215.7	213.0	205.9
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)	4,498.6	4,415.0	3,966.1	4,562.7	3,599.2	3,513.0	3,278.1	3,656.5	3,533.4	3,630.2	3,453.9	3,747.6

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	63.2	176.6	82.1	90.8	184.5	137.5	124.8	80.9	234.3	91.1	67.4	87.0
Depreciation of Fixed Assets and Investment Property	21.3	21.3	24.4	20.9	23.3	23.0	22.9	22.1	22.7	24.4	29.3	41.3
Provision (Increase)/Reversal	-0.1	—	0.3	-0.0	-2.6	—	-1.1	1.5	2.7	3.7	2.5	6.0
FX Gain/Loss from Revaluation of Monetary Items	—	—	0.4	—	-0.0	—	-0.2	0.0	0.0	0.0	0.0	0.0
Gain/Loss from Investment Activities	-1.6	-0.4	-0.6	0.2	-2.1	-2.7	-2.4	-2.1	18.3	-19.7	-2.1	-0.2
Interest Expense	28.8	21.3	24.0	8.4	8.7	9.2	7.3	15.2	16.5	17.6	-24.8	24.8
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	111.5	218.9	130.4	120.2	211.9	166.9	151.2	117.7	294.6	117.2	72.4	158.9
Increase/(Decrease) in Receivables	410.4	-520.1	509.6	-98.7	-195.3	-481.2	537.5	158.8	-375.1	-210.1	285.2	-97.5
Increase/(Decrease) in Inventory	-657.1	129.6	265.4	-1,122.5	162.0	-121.7	128.5	-379.8	757.6	-450.5	149.8	250.0
Increase/(Decrease) in Payables (Excl. Interest and CIT)	-461.2	406.6	-454.5	96.0	75.4	195.0	-157.0	-23.7	206.9	233.1	-588.6	345.7
Increase/(Decrease) in Prepaid Expenses	-0.6	0.0	0.9	-1.4	-4.3	-1.3	-1.6	-0.6	3.0	-0.5	1.5	-2.6
Changes in Trading Securities	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Interest Paid	-29.2	-21.3	-24.4	-8.0	-9.2	-9.2	-8.4	-10.1	-21.6	-17.6	24.8	-24.8
Corporate Income Tax Paid	-11.2	-38.0	-27.3	-25.0	-4.1	-43.4	-20.6	-30.8	-2.3	-33.8	-22.8	-0.0
Other Operating Receipts	0.1	—	—	—	—	—	0.6	-0.2	0.2	0.0	0.6	-0.1
Other Operating Payments	-41.8	19.2	-18.2	4.5	-25.4	4.0	-8.8	-10.7	-11.7	-10.2	-14.8	-11.4
Net Cash Flow from Operating Activities	-679.1	194.9	383.1	-1,036.1	212.2	-290.9	621.4	-179.4	851.7	-372.5	-92.0	618.1
Payments for Fixed Assets and Other Long-term Assets	-33.3	-6.6	-56.4	-4.1	-10.0	-10.5	-15.8	-6.3	-34.8	10.4	2.0	-6.6
Proceeds from Disposal of Fixed Assets and Long-term Assets	0.9	—	0.2	—	0.8	—	1.1	0.0	0.0	0.0	0.0	0.0
Loans and Purchases of Debt Instruments	24.8	-30.0	-0.5	—	—	—	0.0	5.0	-2.5	-8.0	1.5	-1.5
Receipts from Loan Repayments and Sale of Debt Instruments	5.0	—	0.0	0.0	0.0	6.0	5.0	10.0	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	0.6	0.4	-0.1	0.6	1.4	2.7	2.2	2.1	0.6	0.7	1.3	0.2
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	-2.0	-36.3	-56.0	-4.3	-7.7	-1.7	-7.5	10.8	-36.7	3.1	4.8	-7.9
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	1,241.2	1,280.4	929.4	1,298.9	958.8	924.2	679.9	724.1	762.1	960.6	1,322.8	822.7
Repayment of Borrowings	-708.7	-1,341.4	-1,150.3	-467.5	-1,014.6	-881.3	-1,010.9	-642.5	-1,172.0	-1,012.0	-1,022.4	-1,331.4
Repayment of Finance Leases	-2.1	-0.2	-4.9	0.7	-1.1	-0.3	-1.1	1.6	-2.1	-0.3	-5.9	-0.3
Dividends Paid	-14.7	-12.4	-13.0	16.0	-153.0	-17.1	-6.7	7.4	-126.8	-32.7	-7.5	-12.2
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	515.6	-73.5	-238.8	848.1	-209.9	25.6	-338.8	90.5	-538.9	-84.4	287.0	-521.2
Net Cash Flow During the Period	-165.5	85.1	88.3	-192.4	-5.4	-267.1	275.2	-78.0	276.1	-453.7	199.8	89.0
Cash and Cash Equivalents at Beginning of Period	335.4	250.2	161.7	354.2	359.5	626.6	607.0	607.0	607.0	607.0	541.1	541.1
FX Difference from Revaluation	—	—	0.2	—	0.0	—	0.0	0.0	0.0	0.0	0.0	0.0
Cash and Cash Equivalents at End of Period	169.9	335.4	250.2	161.7	354.2	359.5	626.5	351.4	429.4	153.3	607.0	407.3

Giải mã BCTC

Điểm nhấn trong BCTC của CTCP Phân bón Bình Điền (BFC) mà bạn nên biết

Q2/2026 On a TTM 2026Q2 basis, BFC is declining across multiple metrics versus the same period, suggesting current pressure is not coming from just one side — profit momentum has been slowing across consecutive periods.

There's something worth weighing here — talk to an advisor

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