BSR · CTCP Lọc hóa Dầu Bình Sơn

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

Item	2025	2024	2023	2022	2021
Revenue	141,582.1	123,027.1	147,423.4	167,126.5	101,114.1
Revenue Deductions	—	0.0	0.0	2.7	0.0
Net Revenue	141,582.1	123,027.1	147,423.4	167,123.7	101,079.4
Cost of Goods Sold	135,468.2	122,536.0	137,663.8	151,027.3	0.0
Gross Profit	6,113.9	491.1	9,759.5	16,096.4	7,732.8
Financial Income	1,917.3	2,230.4	2,652.4	1,750.3	1,016.9
Financial Expenses	481.1	799.9	1,154.8	923.2	-619.3
Interest Expense	273.6	260.8	287.7	252.8	-406.8
Share of Associates and Joint Ventures	—	0.0	0.0	0.0	-0.0
Selling Expenses	824.4	652.1	1,032.1	909.0	-780.9
General and Administrative Expenses	751.4	561.4	623.5	514.8	-406.1
Operating Profit	5,974.4	708.1	9,601.5	15,499.7	6,943.4
Other Income	42.2	30.1	40.2	87.0	0.0
Other Expenses	11.8	2.1	2.4	1.0	0.0
Other Profit	30.3	27.9	37.8	86.1	34.0
Profit Before Tax	6,004.7	736.0	9,639.3	15,585.8	6,977.4
Current Income Tax Expense	787.7	135.2	1,036.9	890.4	-304.4
Deferred Income Tax Expense	—	9.7	9.8	26.1	0.0
Net Income	5,217.0	591.1	8,592.6	14,669.3	6,673.1
Non-controlling Interest	3.3	-40.0	-57.2	-56.5	-31.5
Profit Attributable to Parent	5,213.6	631.1	8,649.8	14,725.8	6,704.5
Earnings per Share	1,040.00	203.00	2,789.00	4,750.00	2,163.00
Diluted EPS	1,041.20	203.56	2,789.80	4,749.50	2,162.41

Item	2025	2024	2023	2022	2021
A. SHORT-TERM ASSETS (100=110+120+130+140+150)	70,241.2	71,515.5	68,680.5	58,471.3	44,548.1
I. Cash and cash equivalents	7,625.8	28,995.0	17,000.6	22,853.1	16,345.7
1. Cash	230.0	559.5	673.8	254.1	0.0
2. Cash equivalents	7,395.9	28,435.5	16,326.8	22,599.0	0.0
II. Short-term financial investments	36,135.9	14,022.3	21,121.7	2,172.3	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	36,135.9	14,022.3	21,121.7	2,172.3	0.0
III. Short-term receivables	13,539.3	12,456.9	14,954.7	16,553.0	13,645.2
1. Short-term trade accounts receivable	12,852.8	11,894.6	13,986.2	16,097.8	0.0
2. Short-term prepayments to suppliers	372.0	283.5	540.0	350.2	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	314.5	278.8	431.9	105.4	0.0
7. Provision for short-term doubtful debts (*)	—	0.0	-3.3	-0.4	0.0
8. Assets awaiting resolution	—	0.0	0.0	0.0	0.0
IV. Inventories	12,666.9	15,891.0	15,530.9	16,809.0	10,316.7
1. Inventories	12,797.9	15,891.0	15,654.6	16,953.9	0.0
2. Provision for decline in value of inventories	-131.0	0.0	-123.7	-144.9	0.0
V. Other short-term assets	273.2	150.4	72.7	83.9	50.9
1. Short-term prepayments	133.7	61.5	66.5	78.3	0.0
2. Value added tax to be reclaimed	136.1	0.0	0.0	0.0	0.0
3. Taxes and other receivables from state authorities	3.4	88.9	6.2	5.6	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)	14,902.0	16,871.3	17,914.1	20,016.6	22,237.3
I. Long-term receivables	548.1	548.7	548.6	534.0	0.0
1. Long-term trade receivables	—	0.0	0.0	0.0	533.5
2. Long-term prepayments to suppliers	548.1	548.1	548.1	533.5	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	0.0	0.6	0.5	0.5	0.0
7. Provision for long-term doubtful debts	—	0.0	0.0	0.0	0.0
II. Fixed assets	11,292.2	13,215.7	16,071.4	18,075.4	20,137.3
1. Tangible fixed assets	11,159.1	13,020.1	15,826.9	17,885.2	19,919.3
- Cost	46,500.2	46,260.9	47,677.9	47,550.9	0.0
- Accumulated depreciation	-35,341.1	-33,240.7	-31,851.0	-29,665.7	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	133.1	195.5	244.5	190.2	218.0
- Cost	1,020.8	1,003.0	974.6	842.3	0.0
- Accumulated depreciation	-887.7	-807.5	-730.1	-652.1	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	2,032.3	1,352.5	1,195.2	1,274.6	1,204.6
1. Long-term production in progress	—	0.0	0.0	0.0	0.0
2. Construction in progress	2,032.3	1,352.5	1,195.2	1,274.6	0.0
V. Long-term financial investments	9.4	9.5	9.8	10.0	10.0
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	217.0	217.0	11.2	11.2	0.0
4. Provision for diminution in value of long-term investments	-207.6	-207.5	-1.5	-1.3	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	1,020.0	1,745.0	89.1	122.7	0.0
1. Long-term prepayments	1,020.0	1,745.0	79.4	103.1	0.0
2. Deferred income tax assets	—	0.0	9.7	19.6	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	351.8
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)	85,143.2	88,386.9	86,594.7	78,487.9	66,785.3
A. LIABILITIES (300=210+330)	24,630.1	32,848.9	29,326.0	27,297.6	29,232.0
I. Short -term liabilities	23,773.8	31,984.1	28,442.1	26,015.5	26,940.6
1. Short-term trade accounts payable	11,343.2	14,473.4	14,616.1	14,835.8	9,450.2
2. Short-term advances from customers	59.3	24.6	246.8	37.9	2.4
3. Taxes and other payables to state authorities	1,046.4	1,146.3	1,613.8	1,396.3	0.0
4. Payable to employees	475.2	193.3	231.7	225.0	0.0
5. Short-term acrrued expenses	46.2	44.8	592.1	429.1	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	0.5	0.6	1.0	0.1	0.7
9. Other short-term payables	54.3	52.7	56.5	32.7	0.0
10. Short-term borrowings and financial leases	10,504.2	15,856.5	10,970.3	8,954.4	9,829.2
11. Provision for short-term liabilities	—	0.0	0.0	0.0	0.0
12.. Bonus and welfare fund	244.6	191.8	113.8	104.1	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	856.4	864.8	883.9	1,282.1	2,291.4
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	—	0.1	0.1	0.1	0.0
8. Long-term borrowings and financial leases	—	0.0	0.0	0.0	942.6
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	10.3	10.3	0.0
12. Provision for long-term liabilities	—	0.0	0.0	0.0	0.0
13. Fund for technology development	856.4	864.7	873.5	1,271.7	0.0
14. Provision for severance allowances	—	0.0	0.0	0.0	0.0
B. OWNER'S EQUITY (400=410+430)	60,513.1	55,538.0	57,268.7	51,190.3	37,553.3
I. Owner's equity	60,513.1	55,538.0	57,268.7	51,190.3	0.0
1. Owner's capital	50,073.0	31,005.0	31,005.0	31,005.0	37,553.3
- Common stock with voting right	50,072,996,860,000.00	31,004,996,160,000.00	31,004,996,160,000.00	31,004,996,160,000.00	31,004,996,160,000.00
- 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	—	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	2,993.5	12,674.5	10,048.0	5,598.8	0.0
9. Fund to support corporate restructuring	—	0.0	0.0	0.0	0.0
10. Other funds from owner's equity	0.1	0.1	0.1	0.1	0.0
11. Undistributed earnings after tax	7,414.3	11,826.1	16,340.2	14,651.5	6,551.2
- Accumulated retained earning at the end of the previous period	2,205.6	11,196.6	7,691.9	-73.1	24.8
- Undistributed earnings in this period	5,208.7	629.5	8,648.3	14,724.7	6,526.4
12. Reserves for investment in construction	—	0.0	0.0	0.0	0.0
13. Minority's interest	32.1	32.3	-124.6	-65.1	-5.4
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)	85,143.2	88,386.9	86,594.7	78,487.9	66,785.3

Item	2025	2024	2023	2022	2021
Profit Before Tax	6,004.7	736.0	9,639.3	15,585.8	6,977.4
Depreciation of Fixed Assets and Investment Property	2,201.9	2,220.8	2,270.3	2,192.1	2,309.1
Provision (Increase)/Reversal	131.2	-124.7	-18.0	126.4	0.0
FX Gain/Loss from Revaluation of Monetary Items	-380.5	-265.7	-870.0	-321.2	0.0
Gain/Loss from Investment Activities	-1,344.8	-1,640.1	-1,601.2	-907.2	0.0
Interest Expense	273.6	260.8	287.7	252.8	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	6,886.1	1,187.0	9,708.0	16,928.7	8,834.8
Increase/(Decrease) in Receivables	-1,178.8	2,337.3	1,891.9	-2,943.4	0.0
Increase/(Decrease) in Inventory	3,093.0	-236.3	1,299.3	-6,577.4	0.0
Increase/(Decrease) in Payables (Excl. Interest and CIT)	-3,333.3	-674.6	585.4	882.9	0.0
Increase/(Decrease) in Prepaid Expenses	652.8	-1,660.7	35.6	183.9	0.0
Changes in Trading Securities	—	0.0	0.0	0.0	0.0
Interest Paid	-276.7	-227.4	-234.0	-199.1	0.0
Corporate Income Tax Paid	-390.0	-522.5	-886.5	-917.7	0.0
Other Operating Receipts	—	0.0	1.0	0.7	0.0
Other Operating Payments	-195.0	-283.1	-727.3	-270.9	0.0
Net Cash Flow from Operating Activities	5,258.1	-80.5	11,673.3	7,087.8	8,470.7
Payments for Fixed Assets and Other Long-term Assets	-856.5	-520.9	-229.6	-219.6	-62.4
Proceeds from Disposal of Fixed Assets and Long-term Assets	0.5	1.5	1.5	0.1	0.0
Loans and Purchases of Debt Instruments	-60,739.7	-24,507.6	-29,789.4	-7,826.1	-6,697.8
Receipts from Loan Repayments and Sale of Debt Instruments	38,626.1	31,607.0	10,840.0	9,843.4	3,466.4
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	1,307.4	1,409.8	1,303.4	897.4	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	-21,662.2	7,989.8	-17,874.1	2,695.3	-2,777.8
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	2,143.6	105,385.8	95,396.4	77,968.7	87,252.2
Repayment of Borrowings	-7,496.0	-99,372.4	-93,407.4	-79,886.3	-89,390.0
Repayment of Finance Leases	—	0.0	0.0	0.0	0.0
Dividends Paid	-2.1	-2,180.5	-2,165.5	-1,346.9	-1.7
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	-5,354.5	3,832.9	-176.6	-3,264.5	-2,139.5
Net Cash Flow During the Period	-21,758.6	11,742.2	-6,377.3	6,518.5	3,896.9
Cash and Cash Equivalents at Beginning of Period	28,995.0	17,000.6	22,853.1	16,345.7	12,792.5
FX Difference from Revaluation	389.5	252.2	524.8	-11.1	-0.3
Cash and Cash Equivalents at End of Period	7,625.8	28,995.0	17,000.6	22,853.1	16,345.7

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	58,716.5	45,919.5	37,621.4	35,290.2	36,772.2	31,894.6	35,968.3	31,945.9	24,428.6	30,689.3	41,932.7	37,755.7
Revenue Deductions	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Net Revenue	58,716.5	45,919.5	37,621.4	35,290.2	36,772.2	31,894.6	35,968.3	31,945.9	24,428.6	30,689.3	41,932.7	37,755.7
Cost of Goods Sold	50,110.2	36,413.0	33,980.0	34,281.7	35,741.9	31,512.3	35,816.2	33,415.5	23,930.4	29,433.7	39,404.0	33,925.2
Gross Profit	8,606.3	9,506.6	3,641.4	1,008.5	1,030.4	382.3	152.1	-1,469.6	498.2	1,255.6	2,528.7	3,830.5
Financial Income	583.2	529.2	450.5	552.9	445.5	464.5	410.2	553.7	745.8	520.3	959.4	419.9
Financial Expenses	280.5	250.6	92.5	163.8	121.8	102.8	280.4	125.4	138.0	256.1	351.1	318.9
Interest Expense	91.7	84.1	74.3	73.5	60.6	65.3	82.8	70.4	50.3	57.3	84.7	46.3
Share of Associates and Joint Ventures	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Selling Expenses	226.9	277.5	281.7	195.1	190.4	156.8	214.5	164.3	125.3	147.9	356.3	176.4
General and Administrative Expenses	233.3	272.3	280.0	145.7	190.0	126.0	177.4	128.7	144.8	111.2	242.7	136.6
Operating Profit	8,448.7	9,235.4	3,437.7	1,056.9	973.7	461.2	-110.0	-1,334.3	835.9	1,260.7	2,538.0	3,618.5
Other Income	35.4	13.3	5.8	5.8	7.7	10.3	8.1	5.2	4.7	11.9	8.6	2.0
Other Expenses	0.0	0.1	0.3	11.4	0.1	—	0.2	0.3	0.4	1.3	0.3	0.1
Other Profit	35.4	13.2	5.5	-5.6	7.6	10.3	7.9	5.0	4.4	10.7	8.3	1.9
Profit Before Tax	8,484.1	9,248.6	3,443.2	1,051.3	981.2	471.5	-102.0	-1,329.3	840.2	1,271.4	2,546.2	3,620.4
Current Income Tax Expense	1,023.0	983.1	408.6	142.7	134.3	72.1	-12.9	-119.8	71.7	146.2	277.4	385.1
Deferred Income Tax Expense	—	—	—	—	—	—	0.0	0.0	0.0	9.7	0.0	0.0
Net Income	7,461.0	8,265.5	3,034.5	908.6	846.9	399.5	-89.1	-1,209.5	768.5	1,115.4	2,268.9	3,235.3
Non-controlling Interest	0.9	0.8	0.5	1.0	1.0	0.7	0.7	0.7	0.8	-28.4	-10.3	-25.0
Profit Attributable to Parent	7,460.1	8,264.7	3,034.0	907.5	845.9	398.7	-89.8	-1,210.2	767.7	1,143.8	2,279.1	3,260.3
Earnings per Share	1,490.00	1,651.00	606.00	293.00	273.00	129.00	-29.00	-390.00	248.00	369.00	735.00	1,052.00
Diluted EPS	1,489.84	1,650.53	605.92	292.71	272.82	128.60	-28.98	-390.31	247.62	368.91	735.09	1,051.55

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)	91,443.3	92,456.2	70,173.1	68,425.6	68,396.7	60,656.8	71,632.1	71,984.5	68,566.8	56,709.9	68,545.9	70,494.6
I. Cash and cash equivalents	6,659.7	6,634.9	7,625.8	11,009.7	17,233.4	25,744.5	28,995.0	30,159.3	26,142.2	21,812.9	17,000.6	18,560.7
1. Cash	574.5	429.6	229.9	292.9	311.9	398.0	559.5	423.8	438.2	410.9	673.8	839.7
2. Cash equivalents	6,085.1	6,205.3	7,395.9	10,716.8	16,921.5	25,346.5	28,435.5	29,735.5	25,704.0	21,402.0	16,326.8	17,721.0
II. Short-term financial investments	47,116.4	39,912.9	36,135.9	31,112.0	24,722.3	11,522.3	14,022.3	14,122.3	13,822.3	18,522.3	21,121.7	17,909.7
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	47,116.4	39,912.9	36,135.9	31,112.0	24,722.3	11,522.3	14,022.3	14,122.3	13,822.3	18,522.3	21,121.7	17,909.7
III. Short-term receivables	19,731.6	24,233.9	13,503.9	14,358.8	14,520.7	10,768.9	12,523.4	9,920.8	14,242.4	8,058.3	14,998.7	15,810.8
1. Short-term trade accounts receivable	18,561.4	23,734.5	12,810.4	13,537.9	13,898.8	10,133.5	11,952.3	9,326.8	13,505.7	7,049.5	13,987.6	14,889.8
2. Short-term prepayments to suppliers	1,108.0	449.1	379.2	521.8	397.1	474.1	286.5	376.6	374.8	657.3	582.0	586.6
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	54.8	50.2	314.3	297.2	224.8	161.3	284.5	217.5	361.9	354.7	432.5	334.7
7. Provision for short-term doubtful debts (*)	—	—	—	—	—	—	0.0	0.0	0.0	-3.3	-3.3	-0.4
8. Assets awaiting resolution	7.4	0.2	—	1.9	—	—	0.0	0.0	0.0	0.0	0.0	0.0
IV. Inventories	14,435.9	21,573.8	12,634.7	11,870.8	11,846.6	12,479.3	15,891.0	17,658.8	14,282.4	8,213.0	15,352.1	18,119.4
1. Inventories	14,750.5	21,573.8	12,757.9	12,458.5	11,973.3	12,860.7	15,891.0	17,948.7	14,395.1	8,260.2	15,649.0	19,020.0
2. Provision for decline in value of inventories	-314.6	—	-123.1	-587.7	-126.8	-381.4	0.0	-290.0	-112.6	-47.3	-296.9	-900.7
V. Other short-term assets	3,499.7	100.7	272.7	74.3	73.8	141.9	200.5	123.3	77.4	103.5	72.8	94.0
1. Short-term prepayments	74.6	87.4	133.7	69.7	67.3	66.8	61.5	58.1	65.0	66.6	66.4	61.7
2. Value added tax to be reclaimed	3,419.5	3.2	135.6	2.5	2.8	2.2	0.0	1.7	0.0	3.0	0.0	0.0
3. Taxes and other receivables from state authorities	5.6	10.0	3.4	2.2	3.7	72.9	139.0	63.5	12.4	34.0	6.4	32.3
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)	13,975.3	14,329.9	14,895.6	15,418.1	15,775.3	16,315.0	16,814.3	17,116.2	17,676.7	18,276.6	17,907.5	18,423.1
I. Long-term receivables	548.1	548.1	548.1	548.2	548.2	548.2	548.7	548.7	548.7	548.6	548.6	548.6
1. Long-term trade receivables	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
2. Long-term prepayments to suppliers	548.1	548.1	548.1	548.1	548.1	548.1	548.1	548.1	548.1	548.1	548.1	548.1
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	0.0	0.0	0.0	0.1	0.1	0.1	0.6	0.6	0.6	0.5	0.5	0.5
7. Provision for long-term doubtful debts	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
II. Fixed assets	10,529.4	10,799.4	11,292.2	11,702.2	12,181.8	12,686.3	13,215.7	13,555.4	14,022.1	15,518.0	16,059.0	16,583.7
1. Tangible fixed assets	10,418.6	10,677.7	11,159.2	11,559.5	12,017.9	12,502.8	13,020.1	13,343.2	13,803.4	15,291.9	15,814.5	16,339.6
- Cost	46,704.0	46,492.1	—	—	—	—	46,262.8	46,053.1	45,980.8	47,685.4	47,662.4	47,636.8
- Accumulated depreciation	-36,285.4	-35,814.4	—	—	—	—	-33,242.7	-32,709.9	-32,177.4	-32,393.5	-31,847.9	-31,297.3
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	110.8	121.7	133.1	142.8	163.9	183.5	195.5	212.2	218.6	226.1	244.5	244.2
- Cost	1,016.9	1,016.6	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
- Accumulated depreciation	-906.1	-894.9	—	—	—	—	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	2,225.4	2,131.8	2,025.6	1,948.7	1,644.5	1,507.2	1,352.5	1,436.8	1,369.6	2,127.0	1,210.7	1,192.0
1. Long-term production in progress	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
2. Construction in progress	2,225.4	2,131.8	2,025.6	1,948.7	1,644.5	1,507.2	1,352.5	1,436.8	1,369.6	2,127.0	1,210.7	1,192.0
V. Long-term financial investments	9.4	9.4	9.5	9.5	9.5	9.5	9.5	9.8	9.8	9.8	9.8	9.8
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	217.0	217.0	217.0	217.0	217.0	217.0	217.0	217.0	217.0	11.2	11.2	11.2
4. Provision for diminution in value of long-term investments	-207.6	-207.6	-207.5	-207.5	-207.5	-207.5	-207.5	-207.3	-207.3	-1.5	-1.5	-1.5
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	663.0	841.1	1,020.0	1,209.4	1,391.3	1,563.8	1,688.0	1,565.6	1,726.6	73.2	79.4	88.9
1. Long-term prepayments	663.0	841.1	1,020.0	1,209.4	1,391.3	1,563.8	1,688.0	1,565.6	1,726.6	73.2	79.4	88.9
2. Deferred income tax assets	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
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	—	—	—	—	—	—	0.0	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)	105,418.6	106,786.1	85,068.6	83,843.7	84,172.0	76,971.9	88,446.4	89,100.7	86,243.5	74,986.5	86,453.4	88,917.6
A. LIABILITIES (300=210+330)	31,058.8	38,007.5	24,583.2	26,389.9	27,624.6	21,034.4	32,914.2	33,477.4	29,419.9	16,946.1	29,322.4	34,049.9
I. Short -term liabilities	30,209.9	37,155.8	23,726.8	25,530.1	26,763.0	20,170.8	32,049.3	32,610.4	28,547.3	16,063.1	28,438.5	33,150.7
1. Short-term trade accounts payable	13,917.9	20,608.7	11,291.2	8,524.1	12,163.0	8,098.1	14,462.7	12,985.0	9,104.2	3,536.7	14,616.9	16,945.7
2. Short-term advances from customers	164.7	37.0	63.1	21.0	271.8	171.3	82.3	156.5	28.7	31.4	246.8	357.1
3. Dividends and profits payable	1,502.3	0.1	—	—	—	—	—	—	—	—	—	—
3. Taxes and other payables to state authorities	528.7	1,934.1	1,016.0	2,198.2	2,328.8	451.9	1,135.9	2,180.0	1,323.8	960.2	1,583.7	4,850.3
4. Payable to employees	338.8	462.7	510.7	222.8	208.7	147.1	193.2	255.9	260.6	179.1	226.0	145.1
5. Short-term acrrued expenses	435.6	475.0	46.1	105.5	71.2	236.6	58.0	453.6	420.8	2,015.9	625.0	1,536.2
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	0.5	0.6	0.5	0.5	0.5	0.6	0.6	0.6	0.6	0.8	1.0	0.1
9. Other short-term payables	64.6	50.8	50.5	40.9	55.7	41.2	68.3	2,220.9	2,231.0	47.9	55.1	43.3
10. Short-term borrowings and financial leases	12,766.3	13,397.7	10,504.2	14,136.9	11,345.9	10,886.3	15,856.5	14,119.8	14,887.9	8,956.9	10,970.3	9,052.7
11. Provision for short-term liabilities	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
12.. Bonus and welfare fund	490.2	189.1	244.6	280.2	317.5	137.6	191.8	238.1	289.6	334.2	113.8	220.1
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	849.0	851.7	856.4	859.9	861.6	863.6	864.8	866.9	872.6	883.0	883.9	899.2
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	—	—	—	—	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1
8. Long-term borrowings and financial leases	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
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	10.3	10.3	10.3
12. Provision for long-term liabilities	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
13. Fund for technology development	849.0	851.7	856.4	859.9	861.5	863.5	864.8	866.8	872.6	872.7	873.5	888.8
14. Provision for severance allowances	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
B. OWNER'S EQUITY (400=410+430)	74,359.8	68,778.6	60,485.4	57,453.7	56,547.4	55,937.5	55,532.3	55,623.4	56,823.6	58,040.5	57,131.0	54,867.8
I. Owner's equity	74,359.8	68,778.6	60,485.4	57,453.7	56,547.4	55,937.5	55,532.3	55,623.4	56,823.6	58,040.5	57,131.0	54,867.8
1. Owner's capital	50,073.0	50,073.0	50,073.0	31,005.0	31,005.0	31,005.0	31,005.0	31,005.0	31,005.0	31,005.0	31,005.0	31,005.0
- Common stock with voting right	50,072,996,860,000.00	50,072,996,860,000.00	50,072,996,860,000.00	31,004,996,160,000.00	31,004,996,160,000.00	31,004,996,160,000.00	31,004,996,160,000.00	31,004,996,160,000.00	31,004,996,160,000.00	31,004,996,160,000.00	31,004,996,160,000.00	31,004,996,160,000.00
- 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	—	—	—	—	—	—	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	5,597.2	2,993.5	2,993.5	12,760.0	12,760.0	12,674.5	12,674.2	12,674.2	12,674.5	10,048.0	10,048.0	10,048.0
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	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1
11. Undistributed earnings after tax	18,656.5	15,679.0	7,386.7	13,656.5	12,750.9	12,224.8	11,820.4	11,911.9	13,112.4	17,140.3	16,201.9	13,928.1
- Accumulated retained earning at the end of the previous period	2,934.4	7,414.3	2,204.8	11,506.3	11,506.3	11,826.1	11,196.6	11,196.6	11,187.0	15,996.5	7,691.7	7,695.8
- Undistributed earnings in this period	15,722.1	8,264.7	5,181.9	2,150.3	1,244.6	398.7	623.7	715.2	1,925.4	1,143.8	8,510.2	6,232.3
12. Reserves for investment in construction	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
13. Minority's interest	33.0	32.9	32.1	32.1	31.3	33.0	32.6	32.2	31.6	-152.9	-123.9	-113.4
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)	105,418.6	106,786.1	85,068.6	83,843.7	84,172.0	76,971.9	88,446.4	89,100.7	86,243.5	74,986.5	86,453.4	88,917.6

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	8,484.1	9,248.6	3,500.9	1,051.3	981.0	471.5	-102.0	-1,329.3	840.2	1,271.4	2,700.0	3,622.1
Depreciation of Fixed Assets and Investment Property	540.9	533.5	546.4	556.9	553.2	545.4	553.0	552.3	554.7	560.7	574.3	569.8
Provision (Increase)/Reversal	314.6	-131.0	-456.5	460.9	-254.6	381.4	-289.8	177.3	64.2	-76.5	-773.9	821.8
FX Gain/Loss from Revaluation of Monetary Items	27.8	21.0	-23.8	-118.8	-108.2	-129.6	-2.5	-114.9	-44.8	-103.4	-156.1	-262.5
Gain/Loss from Investment Activities	-575.0	-480.2	-403.5	-362.5	-306.1	-272.7	-321.2	-287.0	-676.3	-355.3	-424.9	-413.8
Interest Expense	91.7	84.1	74.3	73.5	60.6	65.3	82.8	70.4	50.3	57.3	84.7	46.3
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	8,884.2	9,276.0	3,237.7	1,661.3	925.9	1,061.3	-79.7	-931.2	788.2	1,354.3	2,004.1	4,383.6
Increase/(Decrease) in Receivables	1,098.6	-10,787.5	809.1	109.8	-3,456.6	1,359.0	-2,537.4	4,168.6	-6,153.2	6,792.0	962.8	-3,124.5
Increase/(Decrease) in Inventory	6,823.3	-8,775.9	-339.4	-485.2	887.4	3,030.3	2,057.8	-3,548.7	-6,139.8	7,394.4	3,365.4	-4,834.6
Increase/(Decrease) in Payables (Excl. Interest and CIT)	-7,909.7	9,916.9	1,673.9	-4,100.0	5,753.0	-6,660.2	-47.1	4,950.2	5,813.8	-11,344.2	-6,285.2	7,562.8
Increase/(Decrease) in Prepaid Expenses	191.0	225.2	125.3	179.5	172.0	175.9	-125.8	167.1	-1,651.1	6.1	4.8	8.2
Changes in Trading Securities	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Interest Paid	-96.2	-79.6	-84.2	-65.2	-56.9	-70.4	-94.8	-65.8	-26.4	-40.5	-68.5	-28.2
Corporate Income Tax Paid	-1,483.0	-312.7	-389.2	0.0	0.0	-0.8	-72.1	-0.0	-171.9	-278.5	-529.9	-202.8
Other Operating Receipts	—	—	—	—	—	—	2.4	0.0	0.0	1.0	1.0	-1.0
Other Operating Payments	-79.2	-60.2	-41.9	-41.3	-56.5	-55.3	-50.4	-59.6	-48.8	-124.2	-123.7	-447.3
Net Cash Flow from Operating Activities	7,428.8	-597.7	4,991.3	-2,741.2	4,168.3	-1,160.3	-947.1	4,680.6	-7,589.3	3,760.4	-669.3	3,316.1
Payments for Fixed Assets and Other Long-term Assets	-92.4	-208.3	-141.5	-290.8	-282.8	-141.4	-171.9	-118.4	-177.0	-53.6	-93.1	-27.1
Proceeds from Disposal of Fixed Assets and Long-term Assets	0.0	0.1	0.1	0.0	0.4	—	0.0	0.0	0.5	1.0	1.5	0.0
Loans and Purchases of Debt Instruments	-7,059.1	-3,358.5	-20,827.9	-15,242.7	-15,817.1	-8,852.0	-2,600.0	-11,350.0	-2,300.0	-8,257.6	-7,637.4	-13,225.0
Receipts from Loan Repayments and Sale of Debt Instruments	—	—	15,804.0	8,853.0	2,617.1	11,352.0	2,700.0	11,050.0	7,000.0	10,857.0	4,425.4	4,687.6
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	422.4	303.8	377.8	301.2	230.4	397.9	264.8	434.4	279.1	431.5	338.6	386.8
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	-0.4	0.4
Other Investing Payments	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Net Cash Flow from Investing Activities	-6,729.1	-3,262.9	-4,787.4	-6,379.3	-13,252.0	2,756.5	192.9	16.0	4,802.6	2,978.3	-2,965.5	-8,177.4
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	-631.4	2,893.5	-93,667.1	39,106.7	31,476.9	25,227.0	31,753.4	26,655.6	21,522.9	25,454.0	35,568.1	20,003.4
Repayment of Borrowings	—	—	90,034.3	-36,315.7	-31,017.4	-30,197.3	-30,016.6	-27,423.7	-14,425.6	-27,506.5	-33,648.8	-14,398.6
Repayment of Finance Leases	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Dividends Paid	—	—	10.3	-12.4	0.0	-0.0	-2,163.6	-2.0	0.0	0.0	5.9	-2,171.5
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	-631.4	2,893.5	-3,622.4	2,778.6	459.5	-4,970.2	-426.8	-770.1	7,097.2	-2,052.5	1,925.3	3,433.3
Net Cash Flow During the Period	68.3	-967.1	-3,418.5	-6,341.8	-8,624.2	-3,374.1	-1,181.0	3,926.5	4,310.5	4,686.1	-1,709.4	-1,427.9
Cash and Cash Equivalents at Beginning of Period	6,634.9	7,625.8	11,009.7	17,233.4	25,744.5	28,995.0	17,000.6	17,000.6	17,000.6	17,000.6	22,853.1	22,853.1
FX Difference from Revaluation	-43.6	-23.8	389.5	354.8	236.7	123.6	16.6	90.6	18.8	126.2	149.3	130.7
Cash and Cash Equivalents at End of Period	6,659.7	6,634.9	7,625.8	11,009.7	17,233.4	25,744.5	28,995.0	30,159.3	26,142.2	21,812.9	17,000.6	18,560.7

Giải mã BCTC

Điểm nhấn trong BCTC của CTCP Lọc hóa Dầu Bình Sơn (BSR) mà bạn nên biết

Q2/2026 On a TTM 2026Q2 basis, BSR is improving on both revenue and margins, suggesting current growth is backed by both scale and operating efficiency — the growth momentum has held across consecutive periods.

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

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