BNA · CTCP Tập đoàn Đầu tư Bảo Ngọc

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

Item	2025	2024	2023	2022	2021
Revenue	1,960.5	1,740.5	1,448.5	1,022.9	1,010.9
Revenue Deductions	19.0	14.5	15.9	8.0	0.0
Net Revenue	1,941.5	1,726.1	1,432.6	1,014.9	1,001.4
Cost of Goods Sold	1,700.6	1,541.9	1,269.7	851.5	0.0
Gross Profit	240.9	184.2	162.9	163.4	158.6
Financial Income	7.6	8.2	3.7	1.6	2.8
Financial Expenses	66.8	41.4	35.1	17.8	-8.7
Interest Expense	65.6	38.3	33.6	17.8	-8.4
Share of Associates and Joint Ventures	-6.9	0.0	0.0	0.0	-0.0
Selling Expenses	64.6	50.4	43.9	35.3	-44.3
General and Administrative Expenses	32.7	29.0	23.3	22.8	-23.3
Operating Profit	77.5	71.6	64.3	89.2	85.3
Other Income	0.7	2.2	0.6	0.0	0.0
Other Expenses	10.8	4.2	5.3	2.3	0.0
Other Profit	-10.0	-2.0	-4.7	-2.2	-0.6
Profit Before Tax	67.5	69.6	59.5	86.9	84.6
Current Income Tax Expense	18.4	15.5	13.9	15.5	-18.7
Deferred Income Tax Expense	0.0	-0.3	-0.2	2.3	0.0
Net Income	49.1	54.4	45.8	69.1	65.9
Non-controlling Interest	0.4	1.2	0.6	1.4	2.7
Profit Attributable to Parent	48.6	53.2	45.2	67.7	63.2
Earnings per Share	1,556.00	2,033.00	1,832.00	3,185.00	2,656.00
Diluted EPS	1,556.40	1,702.04	1,809.50	3,043.00	3,161.04

Item	2025	2024	2023	2022	2021
A. SHORT-TERM ASSETS (100=110+120+130+140+150)	1,044.4	1,210.6	948.7	721.7	425.2
I. Cash and cash equivalents	22.9	77.5	70.0	9.4	55.4
1. Cash	11.6	29.2	19.9	9.4	0.0
2. Cash equivalents	11.3	48.3	50.1	0.0	0.0
II. Short-term financial investments	30.2	34.9	24.0	23.4	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	30.2	34.9	24.0	23.4	0.0
III. Short-term receivables	740.0	642.7	409.8	273.1	144.4
1. Short-term trade accounts receivable	582.2	508.3	195.8	165.1	0.0
2. Short-term prepayments to suppliers	134.7	127.3	213.5	107.9	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	22.5	0.0	0.0	0.0	0.0
6. Other short-term receivables	0.6	7.1	0.4	0.2	0.0
7. Provision for short-term doubtful debts (*)	—	0.0	0.0	0.0	0.0
8. Assets awaiting resolution	—	0.0	0.0	0.0	0.0
IV. Inventories	246.1	435.9	438.4	404.0	212.9
1. Inventories	246.1	435.9	438.4	404.0	0.0
2. Provision for decline in value of inventories	—	0.0	0.0	0.0	0.0
V. Other short-term assets	5.2	19.5	6.5	11.8	12.2
1. Short-term prepayments	0.6	7.5	5.3	5.5	0.0
2. Value added tax to be reclaimed	4.5	7.0	1.2	6.3	0.0
3. Taxes and other receivables from state authorities	0.0	5.0	0.0	0.0	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)	442.6	406.6	120.5	158.3	165.2
I. Long-term receivables	0.2	0.1	0.1	0.1	0.0
1. Long-term trade receivables	—	0.0	0.0	0.0	0.1
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	0.2	0.1	0.1	0.1	0.0
7. Provision for long-term doubtful debts	—	0.0	0.0	0.0	0.0
II. Fixed assets	257.8	309.8	99.6	137.5	141.4
1. Tangible fixed assets	256.2	307.2	95.8	132.0	139.9
- Cost	357.6	398.0	175.2	200.1	0.0
- Accumulated depreciation	-101.4	-90.8	-79.4	-68.1	0.0
2. Financial leased fixed assets	—	0.0	0.2	0.5	0.7
- Cost	—	0.0	1.0	1.0	0.0
- Accumulated depreciation	—	0.0	-0.8	-0.5	0.0
3. Intangible fixed assets	1.6	2.6	3.6	5.0	0.7
- Cost	6.1	6.1	6.1	6.1	0.0
- Accumulated depreciation	-4.5	-3.5	-2.5	-1.1	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	139.4	74.7	3.5	3.5	4.5
1. Long-term production in progress	—	0.0	0.0	0.0	0.0
2. Construction in progress	139.4	74.7	3.5	3.5	0.0
V. Long-term financial investments	24.1	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	24.1	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	21.0	22.0	17.2	17.3	0.0
1. Long-term prepayments	17.8	18.2	15.1	15.7	0.0
2. Deferred income tax assets	2.2	2.2	1.6	1.4	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	19.2
5. Goodwill	1.0	1.6	0.4	0.1	0.0
VII. Goodwill (before 2015)	—	0.0	0.0	0.0	0.0
TOTAL ASSETS (280=100+200)	1,486.9	1,617.2	1,069.1	880.0	590.5
A. LIABILITIES (300=210+330)	910.0	1,078.1	587.6	448.7	210.2
I. Short -term liabilities	775.1	921.9	581.8	440.7	199.2
1. Short-term trade accounts payable	103.8	135.4	91.0	52.6	34.3
2. Short-term advances from customers	59.6	55.7	8.8	42.3	3.7
3. Taxes and other payables to state authorities	33.3	19.6	24.9	16.2	0.0
4. Payable to employees	3.4	2.5	3.6	2.3	0.0
5. Short-term acrrued expenses	—	0.0	0.4	0.0	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	0.9	0.9	0.0	0.0	0.0
9. Other short-term payables	0.5	0.8	0.2	1.0	0.0
10. Short-term borrowings and financial leases	572.2	705.7	452.9	326.2	134.7
11. Provision for short-term liabilities	—	0.0	0.0	0.0	0.0
12.. Bonus and welfare fund	1.4	1.4	0.0	0.0	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	134.9	156.2	5.8	8.0	11.0
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	1.8	1.0	0.0	0.0	0.0
8. Long-term borrowings and financial leases	133.2	155.2	5.8	8.0	11.0
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	—	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)	576.9	539.1	481.5	431.3	380.3
I. Owner's equity	576.9	539.1	481.5	431.3	0.0
1. Owner's capital	312.5	312.5	250.0	250.0	380.3
- Common stock with voting right	312,493,940,000.00	312,493,940,000.00	249,998,550,000.00	249,998,550,000.00	199,999,890,000.00
- Preferred stock	—	0.00	0.00	0.00	0.00
2. Share premium	80.0	80.0	80.0	80.0	79.8
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	3.1	3.1	1.7	1.7	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	172.4	123.8	137.2	91.9	92.3
- Accumulated retained earning at the end of the previous period	123.8	70.6	91.9	24.3	22.3
- Undistributed earnings in this period	48.6	53.2	45.2	67.7	70.0
12. Reserves for investment in construction	—	0.0	0.0	0.0	0.0
13. Minority's interest	8.9	19.7	12.7	7.6	6.4
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)	1,486.9	1,617.2	1,069.1	880.0	590.5

Item	2025	2024	2023	2022	2021
Profit Before Tax	67.5	69.6	59.5	86.9	84.6
Depreciation of Fixed Assets and Investment Property	21.9	17.4	15.0	16.4	15.7
Provision (Increase)/Reversal	—	0.0	0.0	0.0	0.0
FX Gain/Loss from Revaluation of Monetary Items	-0.2	1.1	0.0	0.0	0.0
Gain/Loss from Investment Activities	5.9	-4.6	-1.9	-1.5	0.0
Interest Expense	65.6	38.3	33.6	17.8	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	160.5	121.8	106.2	119.6	106.0
Increase/(Decrease) in Receivables	-66.8	-202.7	-131.7	-137.1	0.0
Increase/(Decrease) in Inventory	80.7	2.5	-34.4	-200.9	0.0
Increase/(Decrease) in Payables (Excl. Interest and CIT)	40.3	36.0	58.2	59.6	0.0
Increase/(Decrease) in Prepaid Expenses	7.2	-5.2	0.8	4.7	0.0
Changes in Trading Securities	—	0.0	0.0	0.0	0.0
Interest Paid	-65.6	-38.3	-33.1	-17.8	0.0
Corporate Income Tax Paid	-15.1	-13.4	-16.0	-19.7	0.0
Other Operating Receipts	1.1	1.0	0.0	0.0	0.0
Other Operating Payments	-1.1	-0.5	0.0	0.0	0.0
Net Cash Flow from Operating Activities	141.4	-98.9	-50.1	-191.6	-143.9
Payments for Fixed Assets and Other Long-term Assets	-1.7	-224.9	-26.2	-11.2	-114.9
Proceeds from Disposal of Fixed Assets and Long-term Assets	—	17.6	43.0	0.0	0.0
Loans and Purchases of Debt Instruments	-72.6	-21.2	-0.6	-23.0	0.0
Receipts from Loan Repayments and Sale of Debt Instruments	34.8	10.3	0.0	0.0	50.1
Investments in Other Entities	-43.6	-80.0	-4.5	0.0	0.0
Proceeds from Investments in Other Entities	25.5	0.0	0.0	0.0	0.0
Dividends and Interest Income Received	2.5	2.4	1.3	1.5	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	-55.1	-295.8	12.9	-32.7	-62.0
Proceeds from Equity Issuance and Capital Contributions	14,700,000,000.00	0.00	0.00	0.00	159,998,900,000.00
Share Repurchases	—	0.00	0.00	0.00	0.00
Proceeds from Borrowings	1,315.9	1,860.2	1,210.7	864.4	368.8
Repayment of Borrowings	-1,471.4	-1,457.8	-1,112.8	-676.0	-274.5
Repayment of Finance Leases	—	-0.2	-0.2	-0.2	0.0
Dividends Paid	—	0.0	0.0	-10.0	-3.8
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	-140.9	402.2	97.7	178.3	250.6
Net Cash Flow During the Period	-54.6	7.6	60.6	-46.0	-47.0
Cash and Cash Equivalents at Beginning of Period	77.5	70.0	9.4	55.4	10.7
FX Difference from Revaluation	-0.0	-0.0	0.0	0.0	0.0
Cash and Cash Equivalents at End of Period	22.9	77.5	70.0	9.4	55.4

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
Revenue	146.0	203.8	709.6	380.1	464.3	407.0	632.9	436.6	357.1	313.9	580.2	395.8
Revenue Deductions	0.8	1.6	4.3	6.0	4.8	3.8	3.4	2.4	4.4	4.3	4.4	3.3
Net Revenue	145.2	202.2	705.3	374.1	459.5	403.1	629.6	434.2	352.7	309.6	575.7	392.6
Cost of Goods Sold	120.5	166.9	640.0	291.6	396.4	372.2	578.5	384.6	306.1	276.8	523.8	339.6
Gross Profit	24.7	35.3	65.4	82.6	63.0	31.0	51.0	49.6	46.6	32.8	51.9	53.0
Financial Income	0.3	0.4	1.3	1.3	2.2	1.6	2.1	0.7	3.6	2.2	1.1	1.2
Financial Expenses	13.8	11.2	18.1	16.9	17.8	14.1	15.5	10.6	8.8	6.9	7.4	7.9
Interest Expense	13.6	15.3	16.9	16.9	17.7	13.9	13.2	10.3	8.0	6.8	7.1	7.7
Share of Associates and Joint Ventures	—	—	-0.3	24.5	-31.1	—	0.0	0.0	0.0	0.0	0.0	0.0
Selling Expenses	12.3	11.3	21.8	14.3	17.0	11.6	11.8	10.9	11.2	13.3	15.0	13.3
General and Administrative Expenses	10.0	8.1	10.3	8.4	6.7	7.0	9.0	6.8	6.4	6.2	7.0	5.4
Operating Profit	-11.0	5.1	16.1	68.7	-7.4	-0.1	16.8	21.9	23.8	8.6	23.6	27.5
Other Income	5.1	0.0	0.6	0.0	0.1	0.0	2.2	0.0	0.0	0.0	-0.6	-0.0
Other Expenses	1.9	1.7	3.5	3.4	1.5	2.3	2.0	1.1	1.0	0.1	1.3	0.3
Other Profit	3.2	-1.7	-2.9	-3.4	-1.4	-2.3	0.2	-1.1	-1.0	-0.0	-1.9	-0.3
Profit Before Tax	-7.8	3.4	13.2	65.3	-8.8	-2.5	17.0	20.8	22.9	8.6	21.7	27.3
Current Income Tax Expense	1.5	2.1	2.4	13.9	-1.5	3.0	3.3	4.5	5.1	2.7	3.8	4.8
Deferred Income Tax Expense	-0.4	-1.9	1.8	-6.2	6.1	-1.7	0.7	0.2	-0.2	-0.9	1.0	0.2
Net Income	-8.9	3.1	9.0	57.6	-13.3	-3.8	13.0	16.1	18.0	6.7	17.0	22.2
Non-controlling Interest	-0.4	-0.6	-2.6	0.8	3.0	-2.9	0.1	-0.1	1.4	-0.5	0.5	0.2
Profit Attributable to Parent	-8.5	3.7	11.6	56.8	-16.3	-0.9	12.8	16.2	16.6	7.3	16.4	22.0
Earnings per Share	-272.37	118.83	369.90	1,818.15	-522.80	-28.00	410.67	647.55	663.93	292.00	657.00	881.66
Diluted EPS	-272.37	118.83	369.90	1,818.15	-522.80	-27.63	410.67	647.55	663.93	291.62	656.86	881.66

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)	1,340.1	1,287.1	1,044.4	1,363.6	1,309.9	1,264.1	1,217.7	1,202.4	1,057.1	963.4	908.0	851.9
I. Cash and cash equivalents	45.5	33.9	22.9	31.5	27.9	63.9	77.4	99.7	47.6	79.5	90.0	20.2
1. Cash	41.1	17.1	11.6	11.5	7.2	29.7	29.2	74.6	29.5	24.4	39.9	20.2
2. Cash equivalents	4.4	16.7	11.3	20.0	20.7	34.2	48.2	25.1	18.0	55.1	50.1	0.0
II. Short-term financial investments	145.6	202.2	30.2	40.8	54.8	54.5	34.9	37.8	32.5	26.0	24.6	19.6
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	145.6	202.2	30.2	40.8	54.8	54.5	34.9	37.8	32.5	26.0	24.6	19.6
III. Short-term receivables	702.2	683.6	740.0	625.5	647.2	667.0	654.2	520.1	379.5	373.1	345.5	257.0
1. Short-term trade accounts receivable	373.5	426.5	582.2	357.8	445.3	503.7	519.8	340.1	159.4	201.4	190.0	150.1
2. Short-term prepayments to suppliers	328.0	256.4	134.7	244.5	197.0	114.2	127.3	179.1	205.7	135.9	155.4	106.8
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	—	—	22.5	22.5	4.3	32.5	0.0	0.0	0.0	0.0	0.0	0.0
6. Other short-term receivables	0.8	0.6	0.6	0.6	0.6	16.6	7.1	1.0	14.4	35.8	0.2	0.1
7. Provision for short-term doubtful debts (*)	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
8. Assets awaiting resolution	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
IV. Inventories	428.1	355.9	246.1	645.6	560.3	460.8	431.7	524.8	580.2	472.5	436.3	546.8
1. Inventories	428.1	355.9	246.1	645.6	560.3	460.8	431.7	524.8	580.2	472.5	436.3	546.8
2. Provision for decline in value of inventories	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
V. Other short-term assets	18.7	11.5	5.2	20.3	19.7	17.9	19.5	20.0	17.4	12.3	11.6	8.3
1. Short-term prepayments	1.3	0.9	0.6	1.7	4.0	6.0	7.5	4.3	4.8	5.3	6.0	4.0
2. Value added tax to be reclaimed	17.3	10.6	4.5	13.6	10.7	6.9	7.0	10.8	7.6	7.0	5.5	4.3
3. Taxes and other receivables from state authorities	0.1	0.0	0.0	5.0	5.0	5.0	5.0	5.0	5.0	0.0	0.1	0.0
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)	364.3	414.6	442.6	414.9	416.4	401.3	406.2	343.1	219.9	163.3	211.9	124.5
I. Long-term receivables	0.8	0.2	0.2	0.4	0.2	0.1	0.1	0.1	0.1	0.1	0.1	0.1
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	0.8	0.2	0.2	0.4	0.2	0.1	0.1	0.1	0.1	0.1	0.1	0.1
7. Provision for long-term doubtful debts	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
II. Fixed assets	228.5	254.1	257.8	293.5	298.8	304.4	309.8	136.4	140.3	96.1	149.0	103.1
1. Tangible fixed assets	223.8	252.7	256.2	291.6	296.7	302.0	307.2	133.5	137.1	92.6	145.2	98.9
- Cost	325.1	358.6	—	—	—	—	398.0	227.9	227.8	175.4	224.6	174.9
- Accumulated depreciation	-101.3	-106.0	—	—	—	—	-90.8	-94.3	-90.7	-82.8	-79.4	-76.0
2. Financial leased fixed assets	3.5	—	—	—	—	—	0.0	0.0	0.1	0.2	0.2	0.3
- Cost	3.7	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
- Accumulated depreciation	-0.1	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
3. Intangible fixed assets	1.2	1.4	1.6	1.9	2.1	2.3	2.6	2.8	3.1	3.3	3.6	3.9
- Cost	6.1	6.1	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
- Accumulated depreciation	-4.9	-4.7	—	—	—	—	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	70.0	139.4	139.4	70.1	70.1	70.1	74.7	188.1	60.7	48.5	3.5	2.9
1. Long-term production in progress	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
2. Construction in progress	70.0	139.4	139.4	70.1	70.1	70.1	74.7	188.1	60.7	48.5	3.5	2.9
V. Long-term financial investments	—	—	24.1	24.4	24.4	—	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	—	—	24.1	24.4	24.4	—	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	65.0	21.0	21.0	26.5	22.9	26.7	21.6	18.4	18.8	17.3	58.8	17.9
1. Long-term prepayments	61.5	17.5	17.8	21.1	21.6	21.7	18.2	14.4	14.6	14.8	57.3	15.5
2. Deferred income tax assets	2.6	2.6	2.2	4.0	—	3.9	2.2	2.9	3.1	2.5	1.5	2.5
3. Long-term equipment, supplies, spare parts	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
4. Other long-term assets	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
5. Goodwill	0.9	0.9	1.0	1.3	1.3	1.1	0.0	0.0	0.0	0.0	0.0	0.0
VII. Goodwill (before 2015)	—	—	—	—	—	—	1.2	1.2	1.2	1.2	0.4	0.4
TOTAL ASSETS (280=100+200)	1,704.3	1,701.7	1,486.9	1,778.5	1,726.2	1,665.4	1,624.0	1,545.5	1,277.1	1,126.7	1,119.9	976.4
A. LIABILITIES (300=210+330)	1,134.0	1,120.4	910.0	1,194.5	1,199.7	1,130.4	1,085.9	1,020.4	766.6	637.8	636.8	511.3
I. Short -term liabilities	1,006.5	991.0	775.1	1,054.2	1,052.4	979.7	929.7	894.1	761.7	632.5	630.9	504.9
1. Short-term trade accounts payable	115.5	130.8	103.8	120.5	161.1	110.3	136.9	158.8	130.4	95.2	91.3	84.8
2. Short-term advances from customers	126.0	167.7	59.6	68.6	54.8	68.8	61.9	81.5	60.4	19.2	50.3	4.4
3. Taxes and other payables to state authorities	29.7	34.3	33.3	24.3	25.6	22.6	19.7	13.2	17.5	26.3	24.9	10.1
4. Payable to employees	5.2	3.5	3.4	2.3	2.0	2.7	2.5	3.8	3.9	3.2	3.6	2.6
5. Short-term acrrued expenses	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
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	1.1	0.9	0.4	0.1	0.3	0.9	0.0	0.0	0.0	0.0	0.0
9. Other short-term payables	120.7	47.6	0.5	69.6	4.3	1.3	0.8	10.9	1.7	7.3	7.9	0.7
10. Short-term borrowings and financial leases	608.1	604.6	572.2	767.1	803.1	772.4	705.6	624.6	547.8	481.3	452.9	402.3
11. Provision for short-term liabilities	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
12.. Bonus and welfare fund	1.4	1.4	1.4	1.4	1.4	1.4	1.4	1.4	0.0	0.0	0.0	0.0
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	127.5	129.4	134.9	140.2	147.3	150.7	156.2	126.2	4.9	5.4	5.9	6.4
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	—	—	—	0.3	—	—	0.0	0.0	0.0	0.0	0.0	0.0
7. Other long-term liabilities	1.8	1.8	1.8	1.3	1.0	1.0	1.0	0.0	0.0	0.0	0.0	0.0
8. Long-term borrowings and financial leases	125.7	127.6	133.2	138.7	144.2	149.7	155.2	126.2	4.9	5.4	5.9	6.4
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	—	—	—	—	2.1	—	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)	570.3	581.3	576.9	584.0	526.5	535.0	538.1	525.1	510.4	488.9	483.1	465.1
I. Owner's equity	570.3	581.3	576.9	584.0	526.5	535.0	538.1	525.1	510.4	488.9	483.1	465.1
1. Owner's capital	312.5	312.5	312.5	312.5	312.5	312.5	312.5	250.0	250.0	250.0	250.0	250.0
- Common stock with voting right	312,493,940,000.00	312,493,940,000.00	312,493,940,000.00	312,493,940,000.00	312,493,940,000.00	312,493,940,000.00	312,493,940,000.00	249,998,550,000.00	249,998,550,000.00	249,998,550,000.00	249,998,550,000.00	249,998,550,000.00
- Preferred stock	—	—	—	—	—	—	0.00	0.00	0.00	0.00	0.00	0.00
2. Share premium	80.0	80.0	80.0	80.0	80.0	80.0	80.0	80.0	80.0	80.0	80.0	80.0
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	3.1	3.1	3.1	3.1	3.1	3.1	3.1	3.1	1.7	1.7	1.7	1.7
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	166.7	177.1	172.4	160.9	106.6	122.9	123.6	173.3	159.6	144.5	138.3	121.9
- Accumulated retained earning at the end of the previous period	171.5	173.4	123.8	123.8	123.8	123.8	70.5	133.0	135.7	137.2	91.9	91.9
- Undistributed earnings in this period	-4.8	3.7	48.6	37.1	-17.2	-0.9	53.1	40.2	23.9	7.3	46.4	29.9
12. Reserves for investment in construction	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
13. Minority's interest	8.0	8.6	8.9	27.6	24.4	16.5	19.0	18.8	19.2	12.8	13.1	11.6
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)	1,704.3	1,701.7	1,486.9	1,778.5	1,726.2	1,665.4	1,624.0	1,545.5	1,277.1	1,126.7	1,119.9	976.4

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	-7.8	3.4	13.2	65.3	-8.6	-2.5	17.0	20.8	22.8	8.6	21.2	27.3
Depreciation of Fixed Assets and Investment Property	4.8	4.8	5.1	5.5	5.6	5.6	5.5	3.9	4.3	3.7	3.6	3.7
Provision (Increase)/Reversal	—	—	—	—	4.5	—	0.0	0.0	0.0	0.0	0.0	0.0
FX Gain/Loss from Revaluation of Monetary Items	—	—	1.1	—	-1.3	—	1.5	-0.0	0.0	0.0	0.0	0.1
Gain/Loss from Investment Activities	-5.2	-0.4	0.4	-24.8	29.7	0.5	-2.5	-0.3	-1.0	-0.8	0.3	-0.4
Interest Expense	13.6	15.3	16.9	16.9	17.9	13.9	13.2	10.3	8.0	6.8	7.4	7.7
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	5.4	23.0	35.4	59.6	47.9	17.6	34.6	34.7	34.1	18.3	32.5	38.3
Increase/(Decrease) in Receivables	-25.7	27.6	-102.4	33.2	-11.2	13.7	-117.5	-143.2	-25.4	72.3	-188.8	-78.8
Increase/(Decrease) in Inventory	-72.2	-109.9	290.4	-81.4	-103.4	-24.9	93.1	55.4	-107.7	-34.1	108.4	28.1
Increase/(Decrease) in Payables (Excl. Interest and CIT)	56.4	177.7	-28.7	46.9	34.1	-11.9	-61.7	58.1	21.1	13.0	64.0	27.3
Increase/(Decrease) in Prepaid Expenses	0.7	0.1	4.4	2.9	2.0	-2.0	-7.0	0.7	0.8	0.3	-1.0	-0.7
Changes in Trading Securities	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Interest Paid	-13.6	-15.3	-16.9	-16.9	-17.9	-13.9	-13.2	-10.3	-8.0	-6.8	-7.0	-8.1
Corporate Income Tax Paid	-0.4	—	0.4	-14.4	-0.4	-0.6	0.0	-9.4	-4.0	0.0	-2.0	-7.8
Other Operating Receipts	—	—	—	—	—	—	1.0	0.0	0.0	0.0	0.0	0.0
Other Operating Payments	-0.4	—	-0.8	-0.2	-0.0	—	-0.5	0.5	-0.5	0.0	0.0	0.0
Net Cash Flow from Operating Activities	-49.7	103.2	181.5	31.0	-49.1	-22.1	-71.2	-13.5	-89.6	63.0	6.1	-1.6
Payments for Fixed Assets and Other Long-term Assets	0.0	-1.0	-0.3	-0.1	-0.1	-1.3	-64.3	-127.4	-2.9	-0.2	-0.8	-1.3
Proceeds from Disposal of Fixed Assets and Long-term Assets	2.3	—	—	—	—	—	0.0	0.0	0.0	0.0	30.0	0.0
Loans and Purchases of Debt Instruments	57.5	-149.5	-10.0	-25.0	14.4	-52.0	-0.1	-12.7	-6.5	-2.0	14.5	-5.6
Receipts from Loan Repayments and Sale of Debt Instruments	4.5	—	0.0	21.4	13.4	—	3.0	7.3	0.0	0.0	-18.9	18.9
Investments in Other Entities	—	—	—	—	—	—	0.0	0.0	0.0	-80.0	-4.5	0.0
Proceeds from Investments in Other Entities	0.0	31.0	1.0	24.5	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Dividends and Interest Income Received	0.3	0.4	0.6	0.4	1.0	0.5	0.3	0.3	1.0	0.8	-0.3	1.3
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	64.6	-119.1	0.5	21.1	-24.0	-52.8	-61.0	-132.5	-8.4	-81.4	19.9	13.3
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	287.6	371.1	-28.7	465.9	457.7	421.0	529.8	611.0	457.1	262.2	320.5	255.8
Repayment of Borrowings	-288.7	-344.2	-171.7	-514.4	-425.5	-359.8	-419.8	-412.8	-391.0	-234.2	-297.3	-268.5
Repayment of Finance Leases	-2.2	—	—	—	—	—	-0.0	-0.1	-0.0	-0.1	-0.1	-0.0
Dividends Paid	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.5	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	-3.3	26.8	-190.6	-48.5	37.1	61.2	110.0	198.1	66.1	27.9	23.7	-12.8
Net Cash Flow During the Period	11.6	11.0	-8.6	3.6	-36.0	-13.6	-22.2	52.1	-32.0	9.5	49.8	-1.1
Cash and Cash Equivalents at Beginning of Period	33.9	22.9	31.5	27.9	63.9	77.5	70.0	70.0	70.0	70.0	9.4	9.4
FX Difference from Revaluation	—	—	-0.0	—	0.0	—	0.0	0.0	0.0	0.0	0.0	-0.0
Cash and Cash Equivalents at End of Period	45.5	33.9	22.9	31.5	27.9	63.9	77.4	99.7	47.5	79.5	70.0	20.2

Giải mã BCTC

Điểm nhấn trong BCTC của CTCP Tập đoàn Đầu tư Bảo Ngọc (BNA) mà bạn nên biết

Q2/2026 On a TTM 2026Q2 basis, BNA posted a sharp profit increase versus the same period, suggesting a clear improvement from a low base — profit momentum has been slowing across consecutive periods.

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