BWS · CTCP Cấp nước Bà Rịa - Vũng Tàu

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

Item	2025	2024	2023	2022	2021
Revenue	752.6	744.6	682.5	680.5	679.5
Revenue Deductions	—	0.0	0.0	0.0	0.0
Net Revenue	752.6	744.6	682.5	680.5	629.0
Cost of Goods Sold	320.4	308.6	324.7	310.0	0.0
Gross Profit	432.2	436.0	357.8	370.5	294.8
Financial Income	46.8	24.7	36.7	18.7	18.2
Financial Expenses	0.0	0.0	0.0	0.5	-0.2
Interest Expense	0.0	0.0	0.0	0.5	-0.1
Share of Associates and Joint Ventures	—	0.0	0.0	0.0	0.0
Selling Expenses	102.6	83.3	62.7	118.1	-55.0
General and Administrative Expenses	99.5	93.1	75.4	71.3	-38.8
Operating Profit	276.9	284.4	256.3	199.3	218.9
Other Income	26.1	11.8	12.7	18.6	0.0
Other Expenses	12.5	11.5	10.9	3.2	0.0
Other Profit	13.5	0.3	1.7	15.4	0.6
Profit Before Tax	290.4	284.7	258.0	214.7	219.5
Current Income Tax Expense	29.1	30.0	25.5	23.0	-23.0
Deferred Income Tax Expense	—	0.0	0.0	0.0	0.0
Net Income	261.3	254.7	232.5	191.7	196.5
Non-controlling Interest	—	0.0	0.0	0.0	0.0
Profit Attributable to Parent	261.3	254.7	232.5	191.7	196.5
Earnings per Share	2,286.00	2,227.00	2,239.00	1,810.00	2,183.79
Diluted EPS	2,286.00	2,227.00	2,239.00	1,810.00	2,183.79

Item	2025	2024	2023	2022	2021
A. SHORT-TERM ASSETS (100=110+120+130+140+150)	321.9	367.4	237.6	223.1	300.0
I. Cash and cash equivalents	57.3	152.6	30.3	69.1	60.6
1. Cash	29.3	8.3	12.3	8.6	0.0
2. Cash equivalents	28.0	144.3	18.0	60.5	0.0
II. Short-term financial investments	176.8	152.1	86.2	11.8	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	176.8	152.1	86.2	11.8	0.0
III. Short-term receivables	22.2	13.6	53.5	89.8	30.2
1. Short-term trade accounts receivable	15.3	8.8	9.6	14.3	0.0
2. Short-term prepayments to suppliers	3.5	2.0	2.1	6.0	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	41.0	70.0	0.0
6. Other short-term receivables	3.8	3.2	1.5	0.5	0.0
7. Provision for short-term doubtful debts (*)	-0.4	-0.4	-0.7	-1.0	0.0
8. Assets awaiting resolution	—	0.0	0.0	0.0	0.0
IV. Inventories	52.4	45.0	55.9	47.2	52.8
1. Inventories	52.4	45.0	55.9	47.2	0.0
2. Provision for decline in value of inventories	—	0.0	0.0	0.0	0.0
V. Other short-term assets	13.1	4.0	11.7	5.1	11.6
1. Short-term prepayments	—	0.0	0.0	0.0	0.0
2. Value added tax to be reclaimed	—	0.0	0.8	5.1	0.0
3. Taxes and other receivables from state authorities	13.1	4.0	11.0	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)	919.1	893.7	876.4	902.0	863.8
I. Long-term receivables	—	0.0	0.0	0.0	0.0
1. Long-term trade receivables	—	0.0	0.0	0.0	0.0
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	—	0.0	0.0	0.0	0.0
7. Provision for long-term doubtful debts	—	0.0	0.0	0.0	0.0
II. Fixed assets	757.2	749.5	760.2	623.8	479.5
1. Tangible fixed assets	755.6	748.6	759.1	622.6	479.0
- Cost	2,053.1	1,984.0	1,927.8	1,698.1	0.0
- Accumulated depreciation	-1,297.5	-1,235.4	-1,168.7	-1,075.6	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	1.6	0.9	1.1	1.2	0.6
- Cost	4.0	3.2	3.2	3.2	0.0
- Accumulated depreciation	-2.4	-2.2	-2.1	-2.0	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	52.6	42.4	38.3	220.1	309.3
1. Long-term production in progress	—	0.0	0.0	0.0	0.0
2. Construction in progress	52.6	42.4	38.3	220.1	0.0
V. Long-term financial investments	55.5	55.5	55.5	55.5	75.0
1. Investments in subsidiaries	—	0.0	0.0	0.0	0.0
2. Investments in associates, joint-ventures	28.6	28.6	28.6	28.6	0.0
3. Investments in other entities	26.9	26.9	26.9	26.9	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	53.8	46.3	22.5	2.7	0.0
1. Long-term prepayments	53.8	46.3	22.5	2.7	0.0
2. Deferred income tax assets	—	0.0	0.0	0.0	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	0.0
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)	1,241.0	1,261.0	1,114.0	1,125.1	1,163.9
A. LIABILITIES (300=210+330)	147.2	194.0	69.4	75.8	138.9
I. Short -term liabilities	143.6	190.1	65.1	71.3	132.9
1. Short-term trade accounts payable	6.7	5.2	12.4	13.5	50.6
2. Short-term advances from customers	6.3	3.2	2.0	1.2	12.4
3. Taxes and other payables to state authorities	57.0	10.2	3.8	10.2	0.0
4. Payable to employees	37.0	33.5	31.8	28.2	0.0
5. Short-term acrrued expenses	8.0	2.7	0.9	9.6	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	8.2	119.9	5.0	2.1	0.0
10. Short-term borrowings and financial leases	6.0	5.7	5.3	5.0	4.7
11. Provision for short-term liabilities	—	0.0	0.0	0.0	0.0
12.. Bonus and welfare fund	14.4	9.6	4.0	1.5	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	3.6	3.9	4.2	4.6	6.0
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	3.6	3.9	4.2	4.6	4.9
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)	1,093.8	1,067.0	1,044.7	1,049.3	1,024.9
I. Owner's equity	1,093.8	1,067.0	1,044.7	1,049.3	0.0
1. Owner's capital	1,000.1	1,000.1	900.0	900.0	1,024.9
- Common stock with voting right	1,000,075,690,000.00	1,000,075,690,000.00	900,000,000,000.00	900,000,000,000.00	900,000,000,000.00
- 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	91.4	54.8	116.7	53.0	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	2.3	12.1	28.0	96.3	101.7
- Accumulated retained earning at the end of the previous period	0.3	9.6	4.5	5.3	1.2
- Undistributed earnings in this period	2.0	2.5	23.5	90.9	100.5
12. Reserves for investment in construction	—	0.0	0.0	0.0	0.0
13. Minority's interest	—	0.0	0.0	0.0	0.0
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)	1,241.0	1,261.0	1,114.0	1,125.1	1,163.9

Item	2025	2024	2023	2022	2021
Profit Before Tax	290.4	284.7	258.0	214.7	219.5
Depreciation of Fixed Assets and Investment Property	95.9	98.3	113.7	107.2	98.0
Provision (Increase)/Reversal	-0.0	-0.3	0.7	0.0	0.0
FX Gain/Loss from Revaluation of Monetary Items	—	0.0	0.0	0.0	0.0
Gain/Loss from Investment Activities	-46.3	-24.7	-35.7	-18.6	0.0
Interest Expense	0.0	0.0	0.0	0.5	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	339.9	358.0	336.7	303.8	302.3
Increase/(Decrease) in Receivables	-14.2	8.0	-0.3	10.2	0.0
Increase/(Decrease) in Inventory	-7.3	10.9	-8.7	5.7	0.0
Increase/(Decrease) in Payables (Excl. Interest and CIT)	55.4	14.0	6.1	-48.9	0.0
Increase/(Decrease) in Prepaid Expenses	-7.6	-23.8	-19.8	-2.7	0.0
Changes in Trading Securities	—	0.0	0.0	0.0	0.0
Interest Paid	-0.0	0.0	0.0	-0.5	0.0
Corporate Income Tax Paid	-38.0	-23.0	-40.5	-24.4	0.0
Other Operating Receipts	—	0.0	0.0	0.0	0.0
Other Operating Payments	-29.8	-26.7	-27.7	-45.1	0.0
Net Cash Flow from Operating Activities	298.5	317.4	245.9	198.0	190.6
Payments for Fixed Assets and Other Long-term Assets	-116.6	-93.9	-70.7	-157.8	-293.6
Proceeds from Disposal of Fixed Assets and Long-term Assets	-0.4	0.0	0.0	0.0	0.8
Loans and Purchases of Debt Instruments	-342.6	-334.9	-133.2	-311.1	-449.5
Receipts from Loan Repayments and Sale of Debt Instruments	317.9	310.0	87.8	375.8	499.3
Investments in Other Entities	—	0.0	0.0	-7.1	0.0
Proceeds from Investments in Other Entities	—	0.0	0.0	0.0	0.0
Dividends and Interest Income Received	46.0	23.1	35.8	20.7	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	-95.6	-95.7	-80.3	-79.4	-239.3
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	12.7	0.0	0.0	79.0	0.0
Repayment of Borrowings	-12.7	0.0	0.0	-79.0	0.0
Repayment of Finance Leases	—	0.0	0.0	0.0	0.0
Dividends Paid	-298.1	-99.4	-204.4	-135.0	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	-298.1	-99.4	-204.4	-135.0	0.0
Net Cash Flow During the Period	-95.2	122.3	-38.9	-16.4	90.9
Cash and Cash Equivalents at Beginning of Period	152.6	30.3	69.1	85.5	280.7
FX Difference from Revaluation	—	0.0	0.0	0.0	0.0
Cash and Cash Equivalents at End of Period	57.3	152.6	30.3	69.1	232.1

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	226.2	193.4	179.5	200.2	191.3	181.6	198.7	203.4	203.8	205.1	169.0	186.8
Revenue Deductions	—	—	—	—	—	—	20.7	17.4	8.2	17.8	7.4	13.6
Net Revenue	226.2	193.4	179.5	200.2	191.3	181.6	178.0	186.0	195.5	187.3	161.6	173.3
Cost of Goods Sold	102.1	75.6	81.2	79.8	77.9	79.5	77.7	73.4	79.7	77.2	81.9	75.6
Gross Profit	124.2	117.8	98.3	120.4	113.4	102.1	100.3	112.6	115.9	110.1	79.7	97.7
Financial Income	6.4	2.7	15.9	14.4	2.7	14.3	3.3	14.3	2.3	4.9	15.6	2.9
Financial Expenses	—	—	—	0.0	0.0	—	0.0	0.0	0.0	0.0	0.0	0.0
Interest Expense	—	—	—	0.0	0.0	—	0.0	0.0	0.0	0.0	0.0	0.0
Share of Associates and Joint Ventures	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Selling Expenses	29.2	23.7	26.2	27.6	25.0	23.5	26.6	19.5	19.5	16.8	17.2	15.5
General and Administrative Expenses	26.9	27.8	31.7	17.7	24.2	21.6	23.1	23.2	24.0	22.9	23.2	15.9
Operating Profit	74.5	69.0	56.3	89.4	66.9	71.4	53.9	84.2	74.7	75.3	54.9	69.2
Other Income	3.8	3.2	3.8	3.2	18.1	1.8	3.0	2.4	16.1	0.0	3.3	3.0
Other Expenses	0.1	3.0	6.8	3.9	2.5	0.2	4.9	3.1	2.1	0.0	4.7	2.3
Other Profit	3.6	0.2	-3.0	-0.7	15.6	1.7	-1.9	-0.7	14.0	-0.0	-1.5	0.7
Profit Before Tax	78.1	69.2	53.2	88.7	82.6	73.0	52.0	83.5	88.7	75.2	53.4	69.9
Current Income Tax Expense	8.3	7.4	4.7	8.1	10.2	6.6	5.7	7.6	10.6	7.8	4.4	7.4
Deferred Income Tax Expense	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Net Income	69.8	61.8	48.6	80.6	72.3	66.4	46.3	75.9	78.1	67.5	49.0	62.5
Non-controlling Interest	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Profit Attributable to Parent	69.8	61.8	48.6	80.6	72.3	66.4	46.3	75.9	78.1	67.5	49.0	62.5
Earnings per Share	698.40	617.67	485.74	805.72	723.41	664.05	463.27	759.27	867.42	749.61	543.94	694.18
Diluted EPS	698.40	617.67	485.74	805.72	723.41	664.05	463.27	759.27	867.42	749.61	543.94	694.18

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)	371.6	331.2	330.6	357.0	280.4	326.2	381.0	364.8	398.3	333.2	263.4	320.5
I. Cash and cash equivalents	136.0	95.7	83.5	117.7	42.7	87.9	152.6	78.2	199.2	108.8	20.3	114.4
1. Cash	51.5	57.3	29.3	20.8	19.7	13.9	8.3	16.4	18.5	27.6	12.3	15.8
2. Cash equivalents	84.5	38.4	54.2	96.9	23.0	74.0	144.3	61.8	180.7	81.2	8.0	98.6
II. Short-term financial investments	151.8	145.3	150.6	153.8	166.6	166.6	152.1	218.2	111.7	112.4	96.2	61.5
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	151.8	145.3	150.6	153.8	166.6	166.6	152.1	218.2	111.7	112.4	96.2	61.5
III. Short-term receivables	44.1	30.6	22.6	31.2	23.7	19.2	24.0	17.9	33.8	58.8	79.3	101.7
1. Short-term trade accounts receivable	24.4	22.0	15.7	23.2	12.1	12.5	9.1	10.7	7.9	9.6	9.6	20.1
2. Short-term prepayments to suppliers	14.5	5.7	3.5	4.8	4.2	2.4	2.0	2.2	3.9	4.5	3.4	5.2
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	2.0	0.0	20.0	41.0	50.0
6. Other short-term receivables	5.5	3.2	3.8	3.6	7.7	4.7	13.2	3.7	22.7	25.4	25.3	27.3
7. Provision for short-term doubtful debts (*)	-0.4	-0.4	-0.4	-0.4	-0.4	-0.4	-0.4	-0.7	-0.7	-0.7	0.0	-1.0
8. Assets awaiting resolution	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
IV. Inventories	39.5	52.3	52.3	42.1	47.1	44.6	45.0	50.4	53.6	49.4	56.0	42.9
1. Inventories	39.5	52.3	52.3	42.1	47.1	44.6	45.0	50.4	53.6	49.4	56.0	42.9
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	0.2	7.2	21.4	12.1	0.3	7.8	7.3	0.0	0.0	3.7	11.6	0.0
1. Short-term prepayments	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
2. Value added tax to be reclaimed	—	0.2	7.2	—	0.0	0.3	0.0	0.0	0.0	0.0	1.1	0.0
3. Taxes and other receivables from state authorities	0.2	7.1	14.2	12.1	0.2	7.5	7.3	0.0	0.0	3.7	10.5	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)	929.4	909.7	923.4	914.6	902.1	896.2	890.8	886.2	882.2	879.7	876.4	879.8
I. Long-term receivables	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
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	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
7. Provision for long-term doubtful debts	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
II. Fixed assets	765.7	770.0	757.2	738.1	749.0	753.0	750.1	744.5	719.4	736.8	760.2	550.5
1. Tangible fixed assets	764.2	768.5	755.6	737.0	747.9	751.6	749.1	743.6	718.4	735.8	759.1	549.4
- Cost	2,099.2	2,089.9	—	—	—	—	1,974.2	1,966.1	1,936.4	1,929.5	1,927.8	1,688.4
- Accumulated depreciation	-1,334.9	-1,321.4	—	—	—	—	-1,225.1	-1,222.5	-1,218.1	-1,193.7	-1,168.7	-1,139.0
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	1.4	1.5	1.6	1.1	1.1	1.4	0.9	1.0	1.0	1.0	1.1	1.1
- Cost	4.0	4.0	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
- Accumulated depreciation	-2.6	-2.5	—	—	—	—	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	52.9	29.8	52.6	57.9	42.1	39.9	42.4	45.4	72.5	57.6	38.3	254.8
1. Long-term production in progress	16.5	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
2. Construction in progress	36.4	29.8	52.6	57.9	42.1	39.9	42.4	45.4	72.5	57.6	38.3	254.8
V. Long-term financial investments	55.5	55.5	55.5	55.5	55.5	55.5	55.5	55.5	55.5	55.5	55.5	55.5
1. Investments in subsidiaries	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
2. Investments in associates, joint-ventures	28.6	28.6	28.6	28.6	28.6	28.6	28.6	28.6	28.6	28.6	28.6	28.6
3. Investments in other entities	26.9	26.9	26.9	26.9	26.9	26.9	26.9	26.9	26.9	26.9	26.9	26.9
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	55.4	54.5	58.1	63.1	55.6	47.8	42.9	40.8	34.8	29.7	22.5	19.1
1. Long-term prepayments	55.4	54.5	58.1	63.1	55.6	47.8	42.9	40.8	34.8	29.7	22.5	19.1
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)	1,301.0	1,240.9	1,253.9	1,271.5	1,182.5	1,222.3	1,271.9	1,251.0	1,280.5	1,212.9	1,139.7	1,200.4
A. LIABILITIES (300=210+330)	90.6	85.4	156.5	108.0	98.3	99.0	94.3	97.8	100.3	100.7	96.8	110.7
I. Short -term liabilities	87.0	81.7	152.9	104.2	94.5	95.3	90.4	93.7	96.2	96.5	92.6	106.3
1. Short-term trade accounts payable	1.9	10.0	6.7	7.0	6.5	22.2	5.2	13.4	10.3	16.9	13.7	12.6
2. Short-term advances from customers	6.6	6.7	6.7	1.0	1.4	0.3	3.5	3.7	0.0	2.0	2.0	1.2
3. Dividends and profits payable	5.1	5.1	—	—	—	—	—	—	—	—	—	—
3. Taxes and other payables to state authorities	17.4	15.0	63.7	37.4	17.5	11.0	10.2	16.4	16.8	10.4	4.1	18.6
4. Payable to employees	32.4	21.3	42.4	36.5	31.6	22.8	35.5	26.4	23.1	18.4	31.8	25.7
5. Short-term acrrued expenses	6.0	5.5	8.0	6.0	5.8	5.2	0.8	5.6	5.9	1.9	0.9	5.2
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	—	—	—	—	—	—	0.0	0.0	2.4	2.4	0.0	0.0
9. Other short-term payables	3.5	6.2	10.4	8.3	12.5	21.8	19.9	21.0	25.1	39.1	28.8	28.6
10. Short-term borrowings and financial leases	6.0	6.0	6.0	5.8	13.3	5.8	5.7	5.5	5.5	5.3	5.3	5.2
11. Provision for short-term liabilities	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
12.. Bonus and welfare fund	8.2	6.0	8.9	2.4	5.7	6.0	9.6	1.7	7.1	0.0	6.0	9.3
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	3.6	3.6	3.6	3.8	3.8	3.8	3.9	4.1	4.1	4.2	4.2	4.4
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	—	—	—	—	—	—	0.0	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	3.6	3.6	3.6	3.8	3.8	3.8	3.9	4.1	4.1	4.2	4.2	4.4
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	—	—	—	—	—	—	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)	1,210.4	1,155.6	1,097.4	1,163.5	1,084.2	1,123.3	1,177.6	1,153.2	1,180.2	1,112.1	1,042.9	1,089.7
I. Owner's equity	1,210.4	1,155.6	1,097.4	1,163.5	1,084.2	1,123.3	1,177.6	1,153.2	1,180.2	1,112.1	1,042.9	1,089.7
1. Owner's capital	1,000.1	1,000.1	1,000.1	1,000.1	1,000.1	1,000.1	1,000.1	1,000.0	900.0	900.0	900.0	900.0
- Common stock with voting right	1,000,075,690,000.00	1,000,075,690,000.00	1,000,075,690,000.00	1,000,075,690,000.00	1,000,075,690,000.00	1,000,075,690,000.00	1,000,075,690,000.00	1,000,008,000,000.00	900,000,000,000.00	900,000,000,000.00	900,000,000,000.00	900,000,000,000.00
- 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	91.4	91.4	54.8	54.8	16.6	16.6	16.6	16.7	116.7	116.7	115.8	81.8
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	119.0	64.1	42.6	108.6	67.6	106.6	160.9	136.6	163.6	95.5	27.1	107.9
- Accumulated retained earning at the end of the previous period	2.3	2.3	12.1	12.1	40.2	50.2	9.6	9.6	4.5	4.5	4.1	4.1
- Undistributed earnings in this period	116.6	61.8	30.4	96.5	27.3	56.4	151.3	126.9	159.1	91.0	23.0	103.8
12. Reserves for investment in construction	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
13. Minority's interest	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
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)	1,301.0	1,240.9	1,253.9	1,271.5	1,182.5	1,222.3	1,271.9	1,251.0	1,280.5	1,212.9	1,139.7	1,200.4

Item	Q1'26	Q4'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24	Q1'24	Q4'23	Q3'23	Q2'23	Q1'23
Profit Before Tax	69.2	136.5	80.8	73.0	0.0	-149.8	74.6	75.2	258.0	-141.2	91.3	49.8
Depreciation of Fixed Assets and Investment Property	24.0	47.3	23.9	24.7	0.0	-49.5	24.4	25.1	113.7	-57.8	28.2	29.6
Provision (Increase)/Reversal	—	-0.0	—	—	0.0	0.0	0.0	0.0	0.7	0.0	0.0	0.0
FX Gain/Loss from Revaluation of Monetary Items	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Gain/Loss from Investment Activities	—	-28.9	-5.6	-11.8	0.0	7.2	-4.2	-2.9	-35.7	18.2	-18.2	0.0
Interest Expense	—	0.0	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Gain/Loss on Disposal of Fixed Assets	—	—	—	—	0.0	0.0	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	0.0	0.0
Amortization of Goodwill	—	—	—	—	0.0	0.0	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	0.0	0.0
Operating Profit Before Changes in Working Capital	93.2	154.9	99.1	85.9	0.0	-192.1	94.7	97.4	336.7	-180.8	101.4	79.4
Increase/(Decrease) in Receivables	-8.0	-14.5	5.7	-5.4	0.0	-8.1	34.2	-26.1	-0.3	0.1	-18.3	18.3
Increase/(Decrease) in Inventory	0.0	-5.3	-2.5	0.4	0.0	-2.3	-4.2	6.5	-8.7	-8.2	8.8	-0.7
Increase/(Decrease) in Payables (Excl. Interest and CIT)	-53.8	69.9	77.2	-91.7	0.0	-6.5	-28.5	35.0	6.1	-11.3	5.5	5.8
Increase/(Decrease) in Prepaid Expenses	-0.7	3.6	-9.6	-1.6	0.0	11.5	-4.2	-7.2	-19.8	7.5	-10.1	2.6
Changes in Trading Securities	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Interest Paid	—	-0.0	—	—	0.0	0.0	0.0	0.0	0.0	0.0	3.7	-3.7
Corporate Income Tax Paid	—	-28.0	0.0	-10.0	0.0	0.5	0.0	-0.5	-40.5	9.0	-5.0	-4.0
Other Operating Receipts	0.5	—	—	—	0.0	0.0	-0.3	0.3	0.0	0.0	-80.7	80.7
Other Operating Payments	-11.5	-4.9	-106.0	81.0	0.0	6.8	-3.1	-3.8	-27.7	9.5	18.7	-28.3
Net Cash Flow from Operating Activities	19.7	175.7	63.7	59.0	0.0	-190.3	88.6	101.7	245.9	-174.1	23.9	150.2
Payments for Fixed Assets and Other Long-term Assets	-14.0	-67.9	-24.2	-24.5	0.0	43.8	-22.7	-21.1	-70.7	36.3	3.0	-39.3
Proceeds from Disposal of Fixed Assets and Long-term Assets	—	-1.2	0.9	—	0.0	0.0	0.0	0.0	0.0	0.0	2.1	-2.1
Loans and Purchases of Debt Instruments	-101.7	-194.5	0.0	-148.1	0.0	153.3	-66.1	-87.2	-133.2	10.0	128.6	-138.6
Receipts from Loan Repayments and Sale of Debt Instruments	133.2	184.3	0.0	133.6	0.0	-168.8	86.8	82.0	87.8	-25.8	-55.6	81.4
Investments in Other Entities	—	—	—	—	0.0	0.0	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	0.0	0.0
Dividends and Interest Income Received	1.2	30.1	8.7	7.3	0.0	-6.9	3.8	3.2	35.8	-3.9	3.6	0.4
Increase/(Decrease) in Term Deposits	—	—	—	—	0.0	0.0	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	0.0	0.0
Other Investing Receipts	—	—	—	—	0.0	0.0	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	0.0	0.0
Net Cash Flow from Investing Activities	18.7	-49.3	-14.7	-31.7	0.0	21.4	1.7	-23.1	-80.3	16.6	81.7	-98.2
Proceeds from Equity Issuance and Capital Contributions	—	—	—	—	0.00	0.00	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	0.00	0.00
Proceeds from Borrowings	—	0.0	12.7	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Repayment of Borrowings	—	-7.5	-5.2	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Repayment of Finance Leases	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Dividends Paid	—	-104.3	-101.7	-92.0	0.0	0.0	0.0	0.0	-204.4	0.0	0.0	0.0
Other Financing Receipts	—	—	—	—	0.0	0.0	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	0.0	0.0
Net Cash Flow from Financing Activities	—	-111.9	-94.2	-92.0	0.0	0.0	0.0	0.0	-204.4	0.0	0.0	0.0
Net Cash Flow During the Period	38.4	14.6	-45.2	-64.7	0.0	-168.9	90.4	78.5	-38.9	-157.5	105.6	51.9
Cash and Cash Equivalents at Beginning of Period	57.3	152.6	87.9	152.6	0.0	0.0	30.3	30.3	69.1	0.0	69.1	81.0
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	95.7	57.3	42.7	87.9	0.0	0.0	199.2	108.8	30.3	0.0	226.6	132.9

Giải mã BCTC

Điểm nhấn trong BCTC của CTCP Cấp nước Bà Rịa - Vũng Tàu (BWS) mà bạn nên biết

Q2/2026 On a TTM 2026Q2 basis, BWS is holding revenue at an acceptable level, but margins are eroding visibly — profit is near a multi-period low.

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