CMS · CTCP Tập Đoàn CMH Việt Nam

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

Item	2025	2024	2023	2022	2021
Revenue	340.8	202.1	98.1	160.2	187.4
Revenue Deductions	—	0.0	0.0	0.0	0.0
Net Revenue	340.8	202.1	98.1	160.2	187.4
Cost of Goods Sold	302.1	186.8	88.1	147.0	0.0
Gross Profit	38.7	15.3	10.0	13.3	1.9
Financial Income	14.8	1.1	4.8	3.7	22.9
Financial Expenses	3.1	2.5	2.6	3.2	8.7
Interest Expense	3.1	2.5	2.3	2.8	0.0
Share of Associates and Joint Ventures	—	0.0	0.0	0.0	-6.0
Selling Expenses	—	0.0	0.0	0.0	0.0
General and Administrative Expenses	16.5	13.4	13.5	17.9	-13.4
Operating Profit	33.9	0.5	-1.3	-4.1	14.1
Other Income	12.4	7.4	5.0	12.2	0.0
Other Expenses	11.3	1.1	0.7	7.2	0.0
Other Profit	1.0	6.4	4.3	5.0	1.4
Profit Before Tax	34.9	6.9	3.0	0.9	15.5
Current Income Tax Expense	7.1	1.9	1.3	1.1	-2.5
Deferred Income Tax Expense	—	0.0	0.0	-0.2	0.0
Net Income	27.8	5.0	1.7	0.0	13.0
Non-controlling Interest	-3.7	0.0	-0.3	-0.3	0.8
Profit Attributable to Parent	31.5	4.9	2.0	0.3	12.2
Earnings per Share	1,238.00	194.00	79.00	15.00	709.47
Diluted EPS	1,238.00	194.00	79.00	15.00	709.47

Item	2025	2024	2023	2022	2021
A. SHORT-TERM ASSETS (100=110+120+130+140+150)	563.2	504.4	385.8	432.2	315.7
I. Cash and cash equivalents	12.0	8.4	57.2	38.0	15.0
1. Cash	12.0	7.9	44.1	0.5	0.0
2. Cash equivalents	—	0.6	13.0	37.4	0.0
II. Short-term financial investments	14.4	13.3	18.4	27.8	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	14.4	13.3	18.4	27.8	0.0
III. Short-term receivables	462.0	348.5	212.3	329.1	207.9
1. Short-term trade accounts receivable	88.6	68.4	103.2	154.5	0.0
2. Short-term prepayments to suppliers	22.4	2.2	7.2	10.0	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	—	1.1	0.0	10.2	0.0
6. Other short-term receivables	396.0	320.7	145.8	198.2	0.0
7. Provision for short-term doubtful debts (*)	-45.0	-43.9	-43.9	-43.9	0.0
8. Assets awaiting resolution	—	0.0	0.0	0.0	0.0
IV. Inventories	68.4	119.7	83.0	27.9	50.6
1. Inventories	68.4	119.7	83.0	27.9	0.0
2. Provision for decline in value of inventories	—	0.0	0.0	0.0	0.0
V. Other short-term assets	6.3	14.5	14.9	9.5	13.0
1. Short-term prepayments	0.5	0.4	1.6	0.7	0.0
2. Value added tax to be reclaimed	1.6	10.9	11.1	7.7	0.0
3. Taxes and other receivables from state authorities	4.3	3.2	2.2	1.1	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)	78.2	55.7	42.0	65.8	64.2
I. Long-term receivables	59.0	23.4	9.2	30.6	0.0
1. Long-term trade receivables	58.8	23.4	9.0	30.5	30.9
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	0.0	0.2	0.1	0.0
7. Provision for long-term doubtful debts	—	0.0	0.0	0.0	0.0
II. Fixed assets	15.3	20.7	26.3	31.8	5.7
1. Tangible fixed assets	15.2	20.6	26.1	31.8	5.6
- Cost	169.0	168.9	168.7	180.9	0.0
- Accumulated depreciation	-153.8	-148.3	-142.6	-149.1	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	0.1	0.1	0.1	0.0	0.0
- Cost	0.4	0.4	0.4	0.2	0.0
- Accumulated depreciation	-0.3	-0.3	-0.2	-0.2	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	3.3	9.1	3.3	0.0	0.0
1. Long-term production in progress	—	0.0	0.0	0.0	0.0
2. Construction in progress	3.3	9.1	3.3	0.0	0.0
V. Long-term financial investments	—	0.0	0.0	0.0	24.5
1. Investments in subsidiaries	—	0.0	0.0	0.0	0.0
2. Investments in associates, joint-ventures	—	0.0	0.0	0.0	0.0
3. Investments in other entities	—	0.0	0.0	0.0	0.0
4. Provision for diminution in value of long-term investments	—	0.0	0.0	0.0	0.0
5. Held to maturity investments	—	0.0	0.0	0.0	0.0
6. Other long-term investments	—	0.0	0.0	0.0	0.0
VI. Other long-term assets	0.7	2.5	3.2	3.5	0.0
1. Long-term prepayments	0.3	1.6	1.6	1.3	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	3.1
5. Goodwill	0.3	0.9	1.6	2.2	0.0
VII. Goodwill (before 2015)	—	0.0	0.0	0.0	0.0
TOTAL ASSETS (280=100+200)	641.4	560.1	427.8	498.0	379.9
A. LIABILITIES (300=210+330)	333.2	279.7	150.6	189.3	151.5
I. Short -term liabilities	170.0	135.0	130.4	173.3	133.6
1. Short-term trade accounts payable	29.7	41.4	30.0	54.2	22.4
2. Short-term advances from customers	23.5	18.8	58.8	56.7	45.9
3. Taxes and other payables to state authorities	10.0	4.4	3.0	4.6	0.0
4. Payable to employees	2.2	3.3	2.2	2.0	0.0
5. Short-term acrrued expenses	23.6	16.0	16.7	19.8	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	0.1	0.4
9. Other short-term payables	3.5	2.7	1.3	1.2	0.0
10. Short-term borrowings and financial leases	61.7	43.5	13.4	29.7	30.1
11. Provision for short-term liabilities	10.8	0.0	0.0	0.0	0.0
12.. Bonus and welfare fund	5.0	5.0	5.0	5.0	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	163.2	144.6	20.2	16.0	17.9
1. Long-term trade payables	10.2	6.9	11.1	10.9	15.3
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	151.4	136.1	7.5	3.5	0.0
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	1.6	1.6	1.6	1.6	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)	308.2	280.4	277.1	308.8	228.4
I. Owner's equity	308.2	280.4	277.1	308.8	0.0
1. Owner's capital	254.5	254.5	254.5	254.5	228.4
- Common stock with voting right	254,525,000,000.00	254,525,000,000.00	254,525,000,000.00	254,525,000,000.00	172,000,000,000.00
- Preferred stock	—	0.00	0.00	0.00	0.00
2. Share premium	-0.4	-0.4	-0.4	-0.4	-0.2
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	0.4	0.4	0.4	0.4	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	37.4	5.9	2.7	1.2	2.8
- Accumulated retained earning at the end of the previous period	5.9	1.0	0.6	0.9	-9.4
- Undistributed earnings in this period	31.5	4.9	2.0	0.3	12.2
12. Reserves for investment in construction	—	0.0	0.0	0.0	0.0
13. Minority's interest	16.2	20.0	19.9	53.1	53.3
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)	641.4	560.1	427.8	498.0	379.9

Item	2025	2024	2023	2022	2021
Profit Before Tax	34.9	6.9	3.0	0.9	0.0
Depreciation of Fixed Assets and Investment Property	6.1	6.4	6.7	5.4	0.0
Provision (Increase)/Reversal	11.8	0.0	0.0	0.0	0.0
FX Gain/Loss from Revaluation of Monetary Items	—	0.0	0.0	-0.3	0.0
Gain/Loss from Investment Activities	-0.5	-0.9	-4.8	-6.7	0.0
Interest Expense	3.1	2.5	2.3	2.8	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	55.5	14.8	7.3	2.1	0.0
Increase/(Decrease) in Receivables	-143.2	-151.8	39.4	-158.4	0.0
Increase/(Decrease) in Inventory	51.2	-36.7	-58.3	22.8	0.0
Increase/(Decrease) in Payables (Excl. Interest and CIT)	9.7	-30.5	-24.8	15.8	0.0
Increase/(Decrease) in Prepaid Expenses	1.2	1.3	-1.3	-0.4	0.0
Changes in Trading Securities	—	0.0	0.0	0.0	0.0
Interest Paid	-3.0	-2.4	-3.0	-2.7	0.0
Corporate Income Tax Paid	-1.9	-2.4	-2.6	-0.8	0.0
Other Operating Receipts	—	0.0	0.0	0.0	0.0
Other Operating Payments	—	0.0	0.0	0.0	0.0
Net Cash Flow from Operating Activities	-30.6	-207.9	-43.4	-121.7	-136.3
Payments for Fixed Assets and Other Long-term Assets	-0.1	-5.9	-18.7	-13.6	0.0
Proceeds from Disposal of Fixed Assets and Long-term Assets	—	0.0	0.0	4.7	0.0
Loans and Purchases of Debt Instruments	-16.4	-4.0	-57.7	-57.6	-80.6
Receipts from Loan Repayments and Sale of Debt Instruments	16.4	8.3	76.6	77.3	167.5
Investments in Other Entities	—	0.0	0.0	0.0	-24.9
Proceeds from Investments in Other Entities	—	0.0	72.2	46.2	0.0
Dividends and Interest Income Received	0.6	2.0	2.5	2.2	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	0.6	0.4	74.9	59.2	65.4
Proceeds from Equity Issuance and Capital Contributions	—	0.00	0.00	82,295,000,000.00	32,800,000,000.00
Share Repurchases	—	0.00	0.00	0.00	0.00
Proceeds from Borrowings	203.9	209.7	30.1	74.2	120.0
Repayment of Borrowings	-170.4	-51.0	-42.4	-71.1	-89.9
Repayment of Finance Leases	—	0.0	0.0	0.0	0.0
Dividends Paid	—	0.0	0.0	0.0	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	33.5	158.7	-12.3	85.4	62.9
Net Cash Flow During the Period	3.5	-48.7	19.2	22.9	0.0
Cash and Cash Equivalents at Beginning of Period	8.4	57.2	38.0	15.0	11.5
FX Difference from Revaluation	—	0.0	0.0	0.0	-0.0
Cash and Cash Equivalents at End of Period	12.0	8.4	57.2	38.0	12.3

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	93.4	69.3	137.1	66.9	79.4	57.3	69.2	70.4	40.1	22.3	48.6	25.3
Revenue Deductions	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Net Revenue	93.4	69.3	137.1	66.9	79.4	57.3	69.2	70.4	40.1	22.3	48.6	25.3
Cost of Goods Sold	90.1	63.3	114.5	59.9	76.3	51.5	65.5	66.6	35.6	19.1	45.6	23.4
Gross Profit	3.3	6.0	22.6	7.0	3.1	5.8	3.8	3.8	4.5	3.2	3.0	1.9
Financial Income	0.1	0.1	14.3	0.1	0.2	0.1	0.3	0.2	0.2	0.3	0.7	1.2
Financial Expenses	1.6	0.9	9.6	0.7	5.3	3.4	0.7	0.8	0.6	0.4	0.4	0.6
Interest Expense	1.6	0.9	1.0	0.7	5.3	3.4	0.7	0.8	0.0	0.0	1.0	0.0
Share of Associates and Joint Ventures	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Selling Expenses	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
General and Administrative Expenses	4.3	3.8	4.6	3.8	4.2	3.9	3.3	3.4	3.4	3.4	3.3	3.5
Operating Profit	-2.6	1.5	22.7	2.7	-6.2	-1.3	0.1	-0.1	0.8	-0.3	0.0	-0.9
Other Income	2.2	2.2	2.6	4.3	8.1	4.4	1.9	1.8	3.0	0.7	1.4	1.1
Other Expenses	0.2	0.2	0.2	0.2	0.1	0.1	0.4	0.0	0.9	0.0	0.1	0.0
Other Profit	2.0	1.9	2.4	4.1	8.0	4.3	1.5	1.8	2.1	0.7	1.3	1.1
Profit Before Tax	-0.7	3.4	25.1	6.8	1.8	3.0	1.6	1.7	2.9	0.4	1.4	0.2
Current Income Tax Expense	-0.1	0.9	4.3	1.5	0.5	0.8	0.3	0.5	0.8	0.3	0.5	0.2
Deferred Income Tax Expense	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Net Income	-0.5	2.5	20.8	5.3	1.3	2.2	1.3	1.2	2.1	0.1	0.9	0.0
Non-controlling Interest	0.1	-0.1	-0.1	-0.1	-0.1	-0.1	0.2	-0.1	-0.1	-0.1	-0.0	-0.1
Profit Attributable to Parent	-0.6	2.6	20.9	5.4	1.4	2.3	1.1	1.2	2.1	0.2	0.9	0.1
Earnings per Share	-24.00	101.00	1,033.00	213.00	56.00	90.00	44.00	48.34	84.00	6.00	37.22	4.63
Diluted EPS	-24.00	101.00	820.12	212.50	56.23	90.00	195.00	48.34	84.12	5.90	37.22	4.63

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)	556.4	554.1	562.6	613.9	590.5	608.2	512.3	386.1	387.5	387.0	488.4	402.2
I. Cash and cash equivalents	7.8	8.0	12.0	5.2	18.3	0.5	8.1	3.8	8.9	48.0	56.8	14.2
1. Cash	7.8	8.0	12.0	5.2	18.3	0.5	8.1	3.8	8.7	33.0	44.3	0.9
2. Cash equivalents	—	—	—	—	—	—	0.0	0.0	0.3	15.0	12.5	13.3
II. Short-term financial investments	12.0	14.5	14.4	14.4	15.7	15.3	13.9	18.7	18.4	18.4	21.6	37.4
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	12.0	14.5	14.4	14.4	15.7	15.3	13.9	18.7	18.4	18.4	21.6	37.4
III. Short-term receivables	425.3	430.4	460.9	498.1	471.2	470.1	348.9	223.6	217.9	197.5	312.2	277.2
1. Short-term trade accounts receivable	57.1	46.7	88.6	79.8	66.9	79.8	69.3	82.4	61.7	88.5	103.2	94.7
2. Short-term prepayments to suppliers	37.9	36.3	21.4	12.9	8.4	5.5	2.2	2.8	9.6	4.9	7.2	8.9
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	—	—	—	—	—	—	1.2	3.6	4.1	0.1	0.1	0.1
6. Other short-term receivables	375.4	392.3	395.9	449.3	439.8	428.7	320.0	178.6	186.3	147.9	245.6	217.4
7. Provision for short-term doubtful debts (*)	-45.0	-45.0	-45.0	-43.9	-43.9	-43.9	-43.9	-43.9	-43.9	-43.9	-43.9	-43.9
8. Assets awaiting resolution	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
IV. Inventories	100.9	93.1	68.9	86.1	74.6	104.1	119.8	122.5	125.4	105.1	82.9	59.9
1. Inventories	100.9	93.1	68.9	86.1	74.6	104.1	119.8	122.5	125.4	105.1	82.9	59.9
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	10.4	8.1	6.5	10.1	10.7	18.2	21.6	17.5	16.8	18.0	14.9	13.5
1. Short-term prepayments	0.5	0.5	0.5	0.5	0.6	5.6	7.2	2.4	0.5	2.6	1.6	1.4
2. Value added tax to be reclaimed	5.0	3.0	1.8	5.5	6.0	9.4	11.1	12.0	13.4	12.8	11.1	10.3
3. Taxes and other receivables from state authorities	4.8	4.5	4.3	4.2	4.1	3.2	3.3	3.1	2.9	2.6	2.2	1.8
4. Government bonds	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
5. Other short-term assets	0.1	0.1	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
B. LONG-TERM ASSETS (200=210+220+240+250+260+270)	76.7	78.9	69.5	56.9	54.0	49.8	45.6	45.4	43.3	42.7	42.0	53.8
I. Long-term receivables	59.2	59.8	59.0	36.2	31.9	25.0	20.1	16.3	12.2	11.6	9.1	15.9
1. Long-term trade receivables	59.0	59.6	58.8	36.2	31.9	25.0	20.1	16.2	12.0	11.4	9.0	15.8
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	0.2	0.2	0.2	—	—	—	0.0	0.2	0.2	0.2	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	12.9	14.1	15.3	16.5	17.9	19.3	20.7	22.1	23.5	24.9	26.3	27.2
1. Tangible fixed assets	12.8	14.0	15.2	16.4	17.8	19.2	20.6	22.0	23.4	24.8	26.1	27.1
- Cost	169.0	169.0	—	—	—	—	168.9	168.9	168.9	168.8	181.3	180.9
- Accumulated depreciation	-156.2	-155.0	—	—	—	—	-148.3	-146.9	-145.5	-144.0	-155.2	-153.8
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	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1
- Cost	0.4	0.4	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
- Accumulated depreciation	-0.3	-0.3	—	—	—	—	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	3.3	3.3	3.3	3.3	3.3	3.3	3.3	3.3	3.3	3.3	3.3	3.3
1. Long-term production in progress	—	—	—	—	—	—	3.3	0.0	0.0	0.0	0.0	0.0
2. Construction in progress	3.3	3.3	3.3	3.3	3.3	3.3	0.0	3.3	3.3	3.3	3.3	3.3
V. Long-term financial investments	—	—	-8.7	—	—	—	0.0	0.0	0.0	0.0	0.0	3.5
1. Investments in subsidiaries	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
2. Investments in associates, joint-ventures	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
3. Investments in other entities	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
4. Provision for diminution in value of long-term investments	—	—	-8.7	—	—	—	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	3.5
6. Other long-term investments	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
VI. Other long-term assets	1.3	1.7	0.7	0.9	0.9	2.2	1.4	3.7	4.3	1.5	1.7	2.1
1. Long-term prepayments	1.3	1.5	0.3	0.4	0.3	1.4	0.5	2.6	2.8	1.5	1.7	2.1
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	—	0.2	0.3	0.5	0.6	0.8	0.0	0.0	0.0	0.0	0.0	0.0
VII. Goodwill (before 2015)	—	—	—	—	—	—	0.9	1.1	1.5	1.4	1.6	1.9
TOTAL ASSETS (280=100+200)	633.1	632.9	632.1	670.8	644.5	658.0	557.9	431.5	430.8	429.7	530.4	456.0
A. LIABILITIES (300=210+330)	335.6	322.2	321.8	381.3	360.6	375.4	277.5	152.4	152.9	152.5	150.6	97.7
I. Short -term liabilities	171.9	161.0	191.5	176.1	116.7	130.4	133.0	137.0	136.4	132.1	130.4	74.6
1. Short-term trade accounts payable	40.0	35.9	29.7	38.5	34.1	39.6	42.4	41.8	37.8	27.4	30.0	25.5
2. Short-term advances from customers	35.8	31.5	23.5	24.0	20.6	16.4	15.5	40.4	49.9	67.1	58.8	24.5
3. Dividends and profits payable	0.1	0.1	—	—	—	—	—	—	—	—	—	—
3. Taxes and other payables to state authorities	5.4	4.5	10.0	5.2	3.6	4.9	4.6	5.5	5.1	2.3	3.0	2.8
4. Payable to employees	2.2	2.1	2.2	2.0	1.7	2.4	3.3	2.5	2.7	2.5	2.2	2.3
5. Short-term acrrued expenses	13.2	27.2	23.8	21.2	16.3	11.1	16.1	14.2	10.1	10.8	16.7	9.9
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	5.1	7.5	2.7	2.0	1.8	2.9	2.4	2.0	2.1	2.0	1.2	1.5
10. Short-term borrowings and financial leases	54.4	36.4	94.6	78.1	33.5	48.1	43.7	25.5	23.6	14.8	13.5	2.9
11. Provision for short-term liabilities	10.8	10.8	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
12.. Bonus and welfare fund	5.0	5.0	5.0	5.0	5.0	5.0	5.0	5.0	5.0	5.0	5.0	5.0
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	163.7	161.2	130.3	205.2	243.9	245.0	144.5	15.5	16.4	20.5	20.2	23.1
1. Long-term trade payables	14.1	10.9	10.2	7.9	7.5	7.3	6.9	7.4	7.8	11.6	11.1	10.6
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	148.0	148.7	118.5	195.8	234.7	236.1	135.9	6.5	7.1	7.2	7.5	10.9
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	1.6	1.6	1.6	1.6	1.6	1.6	1.6	1.6	1.6	1.6	1.6	1.6
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)	297.5	310.7	310.3	289.5	284.0	282.6	260.5	279.1	277.9	257.3	379.7	358.3
I. Owner's equity	297.5	310.7	310.3	289.5	284.0	282.6	260.5	279.1	277.9	257.3	379.7	358.3
1. Owner's capital	254.5	254.5	254.5	254.5	254.5	254.5	254.5	254.5	254.5	254.5	254.5	254.5
- Common stock with voting right	254,525,000,000.00	254,525,000,000.00	254,525,000,000.00	254,525,000,000.00	254,525,000,000.00	254,525,000,000.00	254,525,000,000.00	254,525,000,000.00	254,525,000,000.00	254,525,000,000.00	254,525,000,000.00	254,525,000,000.00
- Preferred stock	—	—	—	—	—	—	0.00	0.00	0.00	0.00	0.00	0.00
2. Share premium	-0.4	-0.4	-0.4	-0.4	-0.4	-0.4	-0.4	-0.4	-0.4	-0.4	-0.4	-0.4
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	0.4	0.4	0.4	0.4	0.4	0.4	0.4	0.4	0.4	0.4	0.4	0.4
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	26.7	40.0	36.1	15.3	9.7	8.2	5.9	4.8	3.6	2.8	2.7	1.8
- Accumulated retained earning at the end of the previous period	24.7	37.4	5.9	5.9	5.9	5.9	1.0	1.0	1.3	2.7	0.6	0.6
- Undistributed earnings in this period	2.0	2.6	30.2	9.3	3.7	2.3	5.0	3.8	2.3	0.2	2.1	1.1
12. Reserves for investment in construction	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
13. Minority's interest	16.2	16.2	19.6	19.7	19.8	19.9	0.0	19.7	19.8	0.0	122.5	102.0
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	—	—	—	—	—	—	20.0	0.0	0.0	19.9	0.0	0.0
TOTAL OWNER'S EQUITY AND LIABILITIES (440=300+400+500)	633.1	632.9	632.1	670.8	644.5	658.0	557.9	431.5	430.8	429.7	530.4	456.0

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	-0.7	3.4	29.8	—	5.1	—	0.0	-3.6	3.6	0.0	3.0	-1.5
Depreciation of Fixed Assets and Investment Property	1.2	1.2	3.0	—	3.1	—	0.0	-3.2	3.2	0.0	6.7	-3.5
Provision (Increase)/Reversal	—	—	11.8	—	—	—	0.0	0.0	0.0	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
Gain/Loss from Investment Activities	—	-0.2	-0.3	—	-0.2	—	0.0	0.4	-0.4	0.0	-4.8	2.9
Interest Expense	—	0.9	1.7	—	1.5	—	0.0	-1.0	1.0	0.0	2.3	-1.5
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	0.1	0.0	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Operating Profit Before Changes in Working Capital	-0.2	5.4	46.0	—	9.5	—	0.0	-7.4	7.4	0.0	7.3	-3.6
Increase/(Decrease) in Receivables	3.0	29.2	-15.7	—	-127.5	—	0.0	8.3	-8.3	0.0	39.4	-92.0
Increase/(Decrease) in Inventory	-7.8	-24.5	6.0	—	45.2	—	0.0	42.4	-42.4	0.0	-58.3	18.7
Increase/(Decrease) in Payables (Excl. Interest and CIT)	-3.4	21.4	12.5	—	-2.9	—	0.0	9.2	-9.2	0.0	-24.8	96.3
Increase/(Decrease) in Prepaid Expenses	0.2	-1.3	0.2	—	1.0	—	0.0	0.0	-0.0	0.0	-1.3	0.7
Changes in Trading Securities	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Interest Paid	—	-0.9	-1.5	—	-1.5	—	0.0	1.0	-1.0	0.0	-3.0	2.2
Corporate Income Tax Paid	0.0	-5.7	-0.0	0.0	-1.9	—	-1.2	-0.2	0.0	-1.1	-2.6	2.6
Other Operating Receipts	—	0.2	—	—	—	—	3.2	40.9	-17.5	17.5	0.0	0.0
Other Operating Payments	-0.4	—	—	-35.6	—	-9.2	-17.8	-76.4	19.6	-19.6	0.0	0.0
Net Cash Flow from Operating Activities	-7.7	23.8	-37.6	85.0	-67.1	-10.9	-18.8	-4.0	-44.5	-10.2	-43.4	25.0
Payments for Fixed Assets and Other Long-term Assets	—	—	-0.1	—	—	—	0.0	0.2	-0.2	0.0	-18.7	21.4
Proceeds from Disposal of Fixed Assets and Long-term Assets	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Loans and Purchases of Debt Instruments	-10.2	—	-14.0	—	-2.4	—	0.0	4.0	-4.0	0.0	-57.7	17.4
Receipts from Loan Repayments and Sale of Debt Instruments	12.7	—	15.3	—	1.1	—	0.0	0.0	0.0	0.0	76.6	-21.5
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	72.2	-27.8
Dividends and Interest Income Received	—	0.1	0.6	-0.5	0.5	—	-0.1	-0.9	0.9	0.0	2.5	-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	2.4	0.1	-0.0	1.4	-0.5	-0.3	7.2	12.8	-1.2	-2.0	74.9	-11.7
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	40.3	17.4	149.8	-85.2	119.5	19.8	32.7	19.6	19.6	3.8	30.1	-10.6
Repayment of Borrowings	-23.1	-45.4	-106.0	-13.8	-34.1	-16.6	-16.7	-20.5	-10.9	-2.8	-42.4	17.9
Repayment of Finance Leases	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Dividends Paid	-12.1	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	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	5.1	-27.9	43.8	-99.0	85.5	3.2	16.0	-0.9	8.6	1.1	-12.3	7.4
Net Cash Flow During the Period	-0.2	-4.0	6.2	-12.6	17.9	-8.0	4.4	7.8	-37.1	-11.1	19.2	20.6
Cash and Cash Equivalents at Beginning of Period	8.0	12.0	5.2	18.3	0.5	8.4	44.1	44.1	57.2	44.1	38.0	0.0
FX Difference from Revaluation	—	—	—	0.2	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Cash and Cash Equivalents at End of Period	7.8	8.0	12.0	5.2	18.3	0.5	8.1	3.8	8.9	33.0	57.2	0.0

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Q2/2026 On a TTM 2026Q2 basis, CMS is improving on both revenue and margins, suggesting current growth is backed by both scale and operating efficiency — profit is at an all-time high.

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