CPA

Cà phê Phước An ·UPCOM ·2026Q1

▲ Slightly positive

Operating efficiency is improving Net margin −17.07%, +45.87pp YoY

Price

8,800

Latest close

14 May 2026

P/E -50.92x

P/B 6.68x

EPS -173

BVPS 1,317

ROE -11.6%

ROA -4.2%

Profit Margin -17.1%

Asset Turnover 0.25x

Equity Mult. 2.73x

TTM · Applied to: EPS, ROE, ROA, Net Margin, Asset Turnover, Debt/Equity

What Is Changing

On a TTM 2026Q1 basis, CPA posted a sharp profit increase versus the same period, suggesting a clear improvement from a low base — profit is at an all-time high. More notably, profit relies heavily on non-core sources while operating cash flow is negative — these two factors together suggest earnings quality needs cautious evaluation.

	                            
	                                TTM REVENUE
	                            
	                                    VND 24bn
	                                
−8.3%YoY

	                            
	                                TTM NET PROFIT
	                            
	                                    −VND 4bn
	                                
+75.1%YoY

	                            
	                                Net financial result / PBT
	                            
	                                    63.8%
	                                
affects earnings quality

Metric	2025	2024	2023	2022	2021
Revenue	24.0	30.3	22.6	63.8	58.7
Growth	-21%	+34%	-65%	+9%	—
Net Income	-9.9	-16.6	-15.9	-16.4	-14.8
Net Margin	-41.42%	-54.90%	-70.21%	-25.73%	-25.24%

Metric	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24	Q1'24	Q4'23	Q3'23	Q2'23
Revenue	2.7	6.2	11.4	3.6	3.1	5.9	11.5	5.6	7.3	5.1	7.7	2.0
Growth	-57%	-46%	+216%	+16%	-47%	-49%	+105%	-23%	+44%	-34%	+285%	—
Net Income	0.2	-4.0	-0.4	0.2	-1.3	-13.3	-1.3	-0.4	-1.6	-6.0	-1.4	-3.7
Net Margin	6.10%	-65.03%	-3.17%	4.26%	-43.19%	-226.74%	-11.65%	-7.60%	-21.42%	-118.26%	-18.65%	-181.91%

Drivers of CPA's profit

TTM

Net profit attributable to parent increased vs last year, mainly helped by lower administrative expenses. Supporting and offsetting drivers:

Administrative expenses ↓ 13.5bn

Other profit ↑ 2.1bn

Gross profit ↓ 3.4bn

TTM

Net profit attributable to parent increased vs prior quarter, mainly helped by better other profit. Supporting and offsetting drivers:

Other profit ↑ 1.9bn

Gross profit ↑ 0.2bn

Administrative expenses ↑ 0.4bn

Financial income ↓ 0.2bn

Financial Highlights

Detailed analysis of each financial dimension

ROE = Profit Margin × Asset Turnover × Equity Multiplier

2025Q1 -34.4% = -62.9% × 0.23 × 2.34

2026Q1 -11.6% = -17.1% × 0.25 × 2.73

ROE rose from -34.4% to -11.6% — all three components improved, with net margin contributing the most.

Net margin: -17.1% +45.9pp Asset turnover: 0.25x +0.01x Leverage: 2.73x +0.39x

Is the profit sustainable?

Accounting profit is positive but operating cash flow has not caught up — needs more time to confirm.

very positive positive stable watch under pressure

What is driving the margin?

Net margin expanded to -17.07%, rising 45.9pp. Core operating signals are improving as SG&A / Revenue fell 49.8pp are enough to offset pressure from Gross margin fell 12.0pp (in addition, Other profit / Revenue rose 8.5pp added support while Net financial result / Revenue fell 0.4pp remained a drag).

The improvement comes from core operations — this is a high-quality margin expansion.

Profitability trend

Net Margin -17.07% +45.9pp

Gross Margin 14.22% −12.0pp

SG&A / Revenue 24.78% −49.8pp

Non-core / Revenue -6.51% +8.1pp

TTM YoY · 2025Q1 -> 2026Q1

Watchpoints

Financial result is supporting margin

Financial result accounts for 89.3% of PBT and lifted net margin by 8.1pp — separate the operating contribution from this source.

Is capital being used efficiently?

Capital efficiency should be read in industry context — ROIC may fluctuate with business specifics.

Is capital being deployed efficiently?

Track how much operating profit the business generates on invested capital.

Industry characteristics make ROIC cyclical — this is a reference signal and should be read with the business context.

CAPITAL EFFICIENCY TREND

ROIC — —

NOPAT Margin — —

Capital Turnover 0.35x +0.04x

Average Invested Capital 67.8bn −14.7bn

Balance Sheet

ROIC above should be read with industry context — the balance sheet below adds perspective. Leverage is very high, with clear pressure on the capital structure — liabilities at 2.01x equity, net debt at 2.01x equity.

Inventory ended the period at 21.0bn, roughly 22.5% of total assets.

Over the last 12 months, working capital absorbed 3.9bn of cash, mainly because of higher receivables and higher inventories. Part of that drag was offset by higher payables.

Working Capital Drivers

Receivables increased → lower CFO: −3.9bn

Inventories increased → lower CFO: −0.9bn

Payables increased → higher CFO: +0.9bn

Working Capital Efficiency

Cash conversion cycle lengthened by 6.7 days versus the same period last year. The main moves came from DIO rose 5.2 days, DSO fell 2.2 days, and DPO fell 3.8 days.

Working capital cycle lengthened mainly due to slower inventory turnover — more capital is being tied up in inventory.

Watchpoints

Cash conversion cycle remains stretched

CCC stands at 390.6 days, suggesting that working capital remains tied up for a relatively long operating cycle.

Inventory turnover is slowing

DIO increased by +5.2 days, suggesting more capital is being tied up in inventories.

Working Capital Efficiency

Receivables 6.8 days −2.2 days

Inventory 458.9 days +5.2 days

Payables 75.1 days −3.8 days

Cash Conversion Cycle 390.6 days +6.7 days

Is financial risk significant?

Check leverage, liquidity, and cash-flow conversion.

Leverage & Liquidity

Leverage warrants monitoring, with net debt / equity at 2.01x and interest coverage only at -1.89x.

At present, short-term debt accounts for 100.0% of total debt, cash equals 4.8% of debt, and total debt stands at 32.0bn.

Watchpoints

Net leverage is elevated

Net debt / equity stands at 2.01x, increasing balance-sheet pressure.

Interest coverage is thin

Interest coverage is -1.89x, leaving limited room to absorb financing costs.

Leverage and liquidity trend

Net Debt / Equity 2.01x +1.14x

Interest Coverage -1.89x +3.20x

Cash / Debt 4.8% +3.3pp

Short-term Debt / Total Debt 100.0% —

CFO / NI -0.36x −0.36x

TTM YoY · 2025Q1 -> 2026Q1

Cash Flow

Leverage needs watching — cash flow below shows the ability to service debt from operations. Operating cash flow reached 3.0bn in 2025, against investing cash flow of -1.6bn.

Post-investment cash flow was positive +1.3bn. Financing cash flow was negative +1.0bn.

CFO / net income was -0.36x.

After spending +2.7bn on fixed-asset investment, the business generated trailing free cash flow of −1.2bn.

Cash Conversion

CFO TTM 1.5bn +1.5bn

Cash Capex 2.7bn +2.4bn

FCF TTM −1.2bn −0.9bn

Investment Takeaway

The business is showing a few weaker signals, but the current magnitude is not yet clear enough to conclude that this is a broader weakening phase. The brighter spot is operating efficiency, with net margin improving 45.9 pp. Even so, earnings quality still needs closer monitoring because net financial result remains elevated. The main risk still sits in leverage and liquidity, with interest coverage at -1.89x.

Improvement: operating efficiency is getting better, with trailing-12M net margin at -17.07% after expanding 45.9pp versus the same period last year.

Watchpoint: the earnings mix still needs monitoring, with net financial result still accounting for 63.8% of PBT and CFO / net income currently at -0.36x.

Key risk: leverage and liquidity still require discipline, with interest coverage only at -1.89x.

Statement Data

Item	2025	2024	2023	2022	2021
Revenue	24.0	30.3	22.6	63.8	58.7
Revenue Deductions	—	0.0	0.0	0.0	0.0
Net Revenue	24.0	30.3	22.6	63.8	58.7
Cost of Goods Sold	22.5	23.6	19.4	63.9	0.0
Gross Profit	1.5	6.8	3.2	-0.1	4.7
Financial Income	0.0	0.1	0.1	0.1	0.1
Financial Expenses	2.8	3.1	3.9	3.0	-2.3
Interest Expense	2.8	3.1	3.9	3.0	-2.3
Share of Associates and Joint Ventures	—	0.0	0.0	0.0	0.0
Selling Expenses	0.4	0.5	0.5	0.6	-1.5
General and Administrative Expenses	5.1	20.6	15.9	10.3	-10.5
Operating Profit	-6.8	-17.3	-17.0	-13.9	-9.5
Other Income	1.3	0.7	2.9	0.4	0.0
Other Expenses	4.5	0.0	1.8	2.9	0.0
Other Profit	-3.1	0.7	1.1	-2.5	-5.4
Profit Before Tax	-9.9	-16.6	-15.9	-16.4	-14.8
Current Income Tax Expense	—	0.0	0.0	0.0	0.0
Deferred Income Tax Expense	—	0.0	0.0	0.0	0.0
Net Income	-9.9	-16.6	-15.9	-16.4	-14.8
Non-controlling Interest	—	0.0	0.0	0.0	0.0
Profit Attributable to Parent	-9.9	-16.6	-15.9	-16.4	-14.8
Earnings per Share	-420.00	-704.00	-672.00	-694.00	-78.00
Diluted EPS	-420.00	-704.00	-672.00	-694.00	-626.75

Item	2025	2024	2023	2022	2021
A. SHORT-TERM ASSETS (100=110+120+130+140+150)	28.7	29.2	42.1	52.6	50.6
I. Cash and cash equivalents	4.8	4.4	3.3	8.6	6.1
1. Cash	4.8	4.4	3.3	8.6	0.0
2. Cash equivalents	—	0.0	0.0	0.0	0.0
II. Short-term financial investments	—	0.0	0.0	0.0	0.0
1. Available for sale securities	—	0.0	0.0	0.0	0.0
2. Provision for diminution in value of available for sale securities (*)	—	0.0	0.0	0.0	0.0
3. Held to maturity investments	—	0.0	0.0	0.0	0.0
III. Short-term receivables	2.8	2.3	15.8	21.4	24.8
1. Short-term trade accounts receivable	0.1	0.3	0.0	0.3	0.0
2. Short-term prepayments to suppliers	0.7	0.4	0.4	0.1	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	52.4	49.0	44.8	38.7	0.0
7. Provision for short-term doubtful debts (*)	-50.3	-47.4	-29.5	-17.7	0.0
8. Assets awaiting resolution	—	0.0	0.0	0.0	0.0
IV. Inventories	21.0	22.4	22.9	22.1	19.0
1. Inventories	23.0	22.4	22.9	24.1	0.0
2. Provision for decline in value of inventories	-2.0	0.0	0.0	-2.0	0.0
V. Other short-term assets	0.1	0.1	0.1	0.6	0.7
1. Short-term prepayments	0.0	0.0	0.0	0.0	0.0
2. Value added tax to be reclaimed	—	0.1	0.0	0.5	0.0
3. Taxes and other receivables from state authorities	0.1	0.0	0.1	0.1	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)	64.5	74.3	84.9	85.3	90.7
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	57.4	65.9	75.8	83.9	89.4
1. Tangible fixed assets	56.8	65.2	75.1	83.1	88.5
- Cost	299.5	296.1	295.7	295.6	0.0
- Accumulated depreciation	-242.6	-230.9	-220.6	-212.5	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	0.6	0.7	0.7	0.8	0.9
- Cost	1.3	1.3	1.3	1.3	0.0
- Accumulated depreciation	-0.7	-0.6	-0.5	-0.5	0.0
III. Investment properties	5.9	6.6	7.4	0.0	0.0
- Cost	7.6	7.6	7.6	0.0	0.0
- Accumulated depreciation	-1.8	-1.0	-0.3	0.0	0.0
IV. Long-term assets in progress	1.0	1.3	1.1	0.7	0.4
1. Long-term production in progress	—	1.3	0.0	0.0	0.0
2. Construction in progress	1.0	0.0	1.1	0.7	0.0
V. Long-term financial investments	—	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	—	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	0.3	0.4	0.6	0.7	0.0
1. Long-term prepayments	0.3	0.4	0.6	0.7	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	0.9
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)	93.2	103.4	126.9	138.0	141.3
A. LIABILITIES (300=210+330)	62.3	62.6	69.4	64.6	48.0
I. Short -term liabilities	61.8	24.6	64.2	47.6	47.3
1. Short-term trade accounts payable	4.9	3.6	4.3	4.0	3.0
2. Short-term advances from customers	3.6	3.4	4.0	8.3	0.6
3. Taxes and other payables to state authorities	0.2	1.4	2.0	0.0	0.0
4. Payable to employees	0.2	0.2	0.2	0.2	0.0
5. Short-term acrrued expenses	0.1	0.0	0.1	0.1	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	3.4	4.2	4.2	0.0	0.0
9. Other short-term payables	15.5	11.9	10.3	3.1	0.0
10. Short-term borrowings and financial leases	34.0	0.0	39.2	32.0	40.5
11. Provision for short-term liabilities	—	0.0	0.0	0.0	0.0
12.. Bonus and welfare fund	0.0	0.0	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	0.4	37.9	5.2	17.0	0.7
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	—	2.4	4.6	0.0	0.0
7. Other long-term liabilities	—	0.0	0.0	0.0	0.0
8. Long-term borrowings and financial leases	—	35.0	0.0	16.3	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	—	0.0	0.0	0.0	0.0
12. Provision for long-term liabilities	0.4	0.5	0.6	0.7	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)	30.9	40.9	57.5	73.4	93.3
I. Owner's equity	30.9	40.9	57.5	73.4	0.0
1. Owner's capital	236.3	236.3	236.3	236.3	93.3
- Common stock with voting right	236,279,900,000.00	236,279,900,000.00	236,279,900,000.00	236,279,900,000.00	236,279,900,000.00
- 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	—	0.0	0.0	0.0	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	-205.3	-195.4	-178.8	-162.9	-143.0
- Accumulated retained earning at the end of the previous period	-195.4	-178.8	-162.9	-146.5	-131.3
- Undistributed earnings in this period	-9.9	-16.6	-15.9	-16.4	-11.7
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)	93.2	103.4	126.9	138.0	141.3

Item	2025	2024	2023	2022	2021
Profit Before Tax	-9.9	-16.6	-15.9	-16.4	0.0
Depreciation of Fixed Assets and Investment Property	13.1	11.1	12.2	12.0	0.0
Provision (Increase)/Reversal	4.9	17.9	11.7	8.7	0.0
FX Gain/Loss from Revaluation of Monetary Items	—	0.0	0.0	-0.0	0.0
Gain/Loss from Investment Activities	-1.0	-0.0	-0.9	2.9	0.0
Interest Expense	2.8	3.1	3.9	3.0	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	9.8	15.5	11.0	10.2	0.0
Increase/(Decrease) in Receivables	-3.5	-4.4	-5.3	-7.2	0.0
Increase/(Decrease) in Inventory	-0.6	0.5	-0.9	-4.6	0.0
Increase/(Decrease) in Payables (Excl. Interest and CIT)	-1.8	-4.2	6.4	8.8	0.0
Increase/(Decrease) in Prepaid Expenses	0.1	0.2	0.2	0.2	0.0
Changes in Trading Securities	—	0.0	0.0	0.0	0.0
Interest Paid	-1.1	-1.6	-3.4	-3.0	0.0
Corporate Income Tax Paid	—	0.0	0.0	0.0	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	3.0	5.9	8.0	4.4	11.9
Payments for Fixed Assets and Other Long-term Assets	-1.6	-0.6	-13.3	-9.7	-0.4
Proceeds from Disposal of Fixed Assets and Long-term Assets	—	0.0	9.1	0.0	0.2
Loans and Purchases of Debt Instruments	—	0.0	0.0	0.0	0.0
Receipts from Loan Repayments and Sale of Debt Instruments	—	0.0	0.0	0.0	0.0
Investments in Other Entities	—	0.0	0.0	0.0	0.0
Proceeds from Investments in Other Entities	—	0.0	0.0	0.0	0.0
Dividends and Interest Income Received	0.0	0.0	0.0	0.0	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	-1.6	-0.6	-4.2	-9.7	-0.2
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	3.6	2.7	34.0	113.5	84.2
Repayment of Borrowings	-4.6	-6.9	-43.1	-105.8	-92.4
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	-1.0	-4.2	-9.1	7.8	-8.1
Net Cash Flow During the Period	0.3	1.1	-5.3	2.5	3.0
Cash and Cash Equivalents at Beginning of Period	4.4	3.3	8.6	6.1	2.5
FX Difference from Revaluation	—	0.0	0.0	0.0	-0.0
Cash and Cash Equivalents at End of Period	4.8	4.4	3.3	8.6	6.1

Item	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24	Q1'24	Q4'23	Q3'23	Q2'23
Revenue	2.7	6.2	11.4	3.6	3.1	5.9	11.5	5.6	7.3	5.1	7.7	2.0
Revenue Deductions	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Net Revenue	2.7	6.2	11.4	3.6	3.1	5.9	11.5	5.6	7.3	5.1	7.7	2.0
Cost of Goods Sold	1.3	6.1	10.6	2.5	1.9	4.6	8.2	4.5	6.2	4.1	5.0	2.0
Gross Profit	1.4	0.1	0.8	1.1	1.2	1.2	3.3	1.2	1.1	1.0	2.7	-0.0
Financial Income	0.0	0.0	0.0	0.1	0.2	0.0	0.0	0.1	0.0	0.0	0.0	0.0
Financial Expenses	0.7	0.7	0.7	0.7	0.7	0.7	0.8	0.8	0.8	0.8	1.0	1.2
Interest Expense	0.7	0.7	0.7	0.7	0.7	0.7	0.8	0.8	0.8	0.8	1.0	1.2
Share of Associates and Joint Ventures	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Selling Expenses	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1
General and Administrative Expenses	0.5	4.3	0.4	0.3	0.1	13.7	3.7	1.5	1.8	8.3	3.1	2.3
Operating Profit	0.1	-5.0	-0.4	0.2	0.4	-13.3	-1.3	-1.1	-1.6	-8.3	-1.5	-3.7
Other Income	0.1	0.9	0.0	0.1	0.0	0.0	0.0	0.7	0.0	2.6	0.2	0.0
Other Expenses	—	0.0	—	0.1	1.8	0.0	0.0	0.0	0.0	0.4	0.2	-0.0
Other Profit	0.1	0.9	0.0	0.0	-1.8	-0.0	0.0	0.7	0.0	2.3	0.0	0.0
Profit Before Tax	0.2	-4.0	-0.4	0.2	-1.3	-13.3	-1.3	-0.4	-1.6	-6.0	-1.4	-3.7
Current Income Tax Expense	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Deferred Income Tax Expense	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Net Income	0.2	-4.0	-0.4	0.2	-1.3	-13.3	-1.3	-0.4	-1.6	-6.0	-1.4	-3.7
Non-controlling Interest	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Profit Attributable to Parent	0.2	-4.0	-0.4	0.2	-1.3	-13.3	-1.3	-0.4	-1.6	-6.0	-1.4	-3.7
Earnings per Share	6.95	-170.99	-15.28	6.51	-56.93	-563.49	-56.68	-18.07	-66.36	-254.96	-61.04	-154.65
Diluted EPS	6.95	-170.99	-15.28	6.51	-56.93	-563.49	-56.68	-18.07	-66.36	-254.96	-61.04	-154.65

Item	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24	Q1'24	Q4'23	Q3'23	Q2'23
A. SHORT-TERM ASSETS (100=110+120+130+140+150)	29.8	35.1	34.1	33.8	29.2	32.8	37.9	39.5	40.8	42.3	38.2	41.2
I. Cash and cash equivalents	1.6	4.8	3.4	1.3	0.5	4.4	3.6	1.2	3.0	3.3	2.6	0.6
1. Cash	1.6	4.8	3.4	1.3	0.5	4.4	3.6	1.2	3.0	3.3	2.6	0.6
2. Cash equivalents	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
II. Short-term financial investments	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
1. Available for sale securities	—	—	—	—	—	0.0	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	0.0
3. Held to maturity investments	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
III. Short-term receivables	3.8	7.2	7.4	2.6	3.2	5.9	10.3	13.8	15.2	16.0	13.2	18.1
1. Short-term trade accounts receivable	0.1	4.2	4.6	0.0	0.8	3.7	0.0	0.0	0.4	0.5	0.1	0.0
2. Short-term prepayments to suppliers	1.4	0.7	0.7	0.3	0.3	0.3	0.3	0.3	0.5	0.3	0.5	0.0
3. Short-term inter-company receivables	—	—	—	—	—	0.0	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	0.0
5. Short-term loan receivables	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6. Other short-term receivables	52.6	52.7	48.7	48.9	49.0	49.4	44.3	44.7	44.6	44.6	38.2	38.4
7. Provision for short-term doubtful debts (*)	-50.3	-50.3	-46.6	-46.6	-46.9	-47.4	-34.4	-31.2	-30.4	-29.4	-25.6	-20.4
8. Assets awaiting resolution	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
IV. Inventories	24.3	23.0	23.2	29.8	25.3	22.4	23.9	24.4	22.6	22.9	21.4	22.1
1. Inventories	26.3	23.0	23.2	29.8	25.3	22.4	23.9	24.4	22.6	22.9	21.4	23.2
2. Provision for decline in value of inventories	-2.0	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	-1.0
V. Other short-term assets	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	1.0	0.5
1. Short-term prepayments	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2. Value added tax to be reclaimed	—	0.0	—	—	—	0.0	0.0	0.0	0.0	0.0	0.9	0.4
3. Taxes and other receivables from state authorities	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1
4. Government bonds	—	—	—	—	—	0.0	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	0.0
B. LONG-TERM ASSETS (200=210+220+240+250+260+270)	62.6	67.2	68.7	69.8	71.0	74.3	76.6	79.3	81.9	85.9	88.7	84.6
I. Long-term receivables	—	—	—	—	—	0.0	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	0.0
2. Long-term prepayments to suppliers	—	—	—	—	—	0.0	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	0.0
4. Long-term inter-company receivables	—	—	—	—	—	0.0	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	0.0
6. Other long-term receivables	—	—	—	—	—	0.0	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	0.0
II. Fixed assets	55.6	60.0	60.9	61.6	62.8	65.9	68.1	70.6	73.1	84.3	87.2	83.1
1. Tangible fixed assets	55.0	59.5	60.3	61.0	62.2	65.2	67.4	69.9	72.4	83.5	86.4	82.4
- Cost	294.2	—	—	—	—	296.1	295.8	295.8	295.8	308.1	308.0	301.0
- Accumulated depreciation	-239.2	—	—	—	—	-230.9	-228.4	-225.9	-223.4	-224.6	-221.6	-218.7
2. Financial leased fixed assets	—	—	—	—	—	0.0	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	0.0
- Accumulated depreciation	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3. Intangible fixed assets	0.5	0.6	0.6	0.6	0.6	0.7	0.7	0.7	0.7	0.7	0.8	0.8
- Cost	1.3	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
- Accumulated depreciation	-0.7	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
III. Investment properties	5.7	5.9	6.0	6.2	6.4	6.6	6.8	7.0	7.2	0.0	0.0	0.0
- Cost	7.6	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
- Accumulated depreciation	-2.0	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
IV. Long-term assets in progress	1.1	1.0	1.5	1.6	1.4	1.3	1.3	1.2	1.1	1.1	1.0	0.8
1. Long-term production in progress	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
2. Construction in progress	1.1	1.0	1.5	1.6	1.4	1.3	1.3	1.2	1.1	1.1	1.0	0.8
V. Long-term financial investments	—	—	—	—	—	0.0	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	0.0
2. Investments in associates, joint-ventures	—	—	—	—	—	0.0	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	0.0
4. Provision for diminution in value of long-term investments	—	—	—	—	—	0.0	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	0.0
6. Other long-term investments	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
VI. Other long-term assets	0.2	0.3	0.3	0.3	0.4	0.4	0.4	0.5	0.5	0.6	0.6	0.6
1. Long-term prepayments	0.2	0.3	0.3	0.3	0.4	0.4	0.4	0.5	0.5	0.6	0.6	0.6
2. Deferred income tax assets	—	—	—	—	—	0.0	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	0.0
4. Other long-term assets	—	—	—	—	—	0.0	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	0.0
VII. Goodwill (before 2015)	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
TOTAL ASSETS (280=100+200)	92.3	102.2	102.8	103.5	100.2	107.1	114.5	118.8	122.7	128.3	126.9	125.8
A. LIABILITIES (300=210+330)	61.2	67.0	64.6	63.8	60.7	66.2	60.3	63.3	66.8	69.6	67.2	59.7
I. Short -term liabilities	60.5	30.9	26.5	25.4	25.2	61.2	57.4	56.7	61.6	29.8	25.4	12.8
1. Short-term trade accounts payable	3.6	5.7	0.8	4.3	4.5	5.5	2.1	2.9	3.8	4.7	0.7	0.2
2. Short-term advances from customers	4.9	3.6	3.9	4.3	4.6	2.6	0.5	1.0	3.5	17.2	15.9	5.7
3. Taxes and other payables to state authorities	1.1	0.2	3.0	2.2	1.1	1.4	1.4	0.6	1.1	2.0	1.1	0.7
4. Payable to employees	0.2	0.2	0.2	0.4	0.3	0.9	0.5	0.3	0.3	0.3	0.4	0.6
5. Short-term acrrued expenses	0.1	0.1	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.1	0.3	1.1
6. Short-term inter-company payables	—	—	—	—	—	0.0	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	0.0
8. Short-term unearned revenue	2.6	4.1	4.4	4.1	5.2	6.2	7.3	4.1	5.2	0.0	0.0	0.0
9. Other short-term payables	15.9	15.1	14.1	9.5	9.5	9.5	9.6	9.7	9.7	5.7	6.9	2.9
10. Short-term borrowings and financial leases	32.0	2.0	—	0.6	—	35.0	36.0	38.0	38.0	0.0	0.0	1.5
11. Provision for short-term liabilities	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
12.. Bonus and welfare fund	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
13. Price stabilization fund	—	—	—	—	—	0.0	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	0.0
II. Long-term liabilities	0.7	36.0	38.1	38.5	35.5	5.1	3.0	6.6	5.2	39.8	41.8	46.9
1. Long-term trade payables	0.3	—	—	—	—	0.0	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	0.0
3. Long-term acrrued expenses	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
4. Inter-company payables on business capital	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
5. Long-term inter-company payables	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
6. Long-term unearned revenue	—	3.6	3.5	—	—	4.6	2.5	6.0	4.6	0.0	0.0	0.0
7. Other long-term liabilities	—	—	0.2	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
8. Long-term borrowings and financial leases	—	32.0	34.0	38.0	35.0	0.0	0.0	0.0	0.0	39.2	41.2	46.3
9. Convertible bonds	—	—	—	—	—	0.0	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	0.00
11. Deferred income tax liabilities	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
12. Provision for long-term liabilities	0.4	0.4	0.5	0.5	0.5	0.5	0.5	0.6	0.6	0.6	0.6	0.6
13. Fund for technology development	—	—	—	—	—	0.0	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	0.0
B. OWNER'S EQUITY (400=410+430)	31.1	35.3	38.2	39.7	39.5	40.9	54.2	55.5	55.9	58.7	59.7	66.1
I. Owner's equity	31.1	35.3	38.2	39.7	39.5	40.9	54.2	55.5	55.9	58.7	59.7	66.1
1. Owner's capital	236.3	236.3	236.3	236.3	236.3	236.3	236.3	236.3	236.3	236.3	236.3	236.3
- Common stock with voting right	236,279,900,000.00	236,279,900,000.00	236,279,900,000.00	236,279,900,000.00	236,279,900,000.00	236,279,900,000.00	236,279,900,000.00	236,279,900,000.00	236,279,900,000.00	236,279,900,000.00	236,279,900,000.00	236,279,900,000.00
- Preferred stock	—	—	—	—	—	0.00	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	0.0
3. Convertible bond option	—	—	—	—	—	0.0	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	0.0
5. Treasury shares	—	—	—	—	—	0.00	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	0.0
7. Foreign exchange differences	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
8. Investment and development fund	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
9. Fund to support corporate restructuring	—	—	—	—	—	0.0	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	0.0
11. Undistributed earnings after tax	-205.2	-201.0	-198.1	-196.6	-196.8	-195.4	-182.1	-180.8	-180.3	-177.6	-176.6	-170.1
- Accumulated retained earning at the end of the previous period	-205.3	-195.4	-195.4	-195.4	-195.4	-178.8	-178.8	-178.8	-178.8	-162.9	-162.9	-162.9
- Undistributed earnings in this period	0.2	-5.6	-2.7	-1.2	-1.3	-16.6	-3.3	-2.0	-1.6	-14.7	-13.7	-7.2
12. Reserves for investment in construction	—	—	—	—	—	0.0	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	0.0
14. Financial reserves	—	—	—	—	—	0.0	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	0.0
1. Subsidized not-for-profit funds	—	—	—	—	—	0.0	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	0.0
C. MINORITY'S INTEREST	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
TOTAL OWNER'S EQUITY AND LIABILITIES (440=300+400+500)	92.3	102.2	102.8	103.5	100.2	107.1	114.5	118.8	122.7	128.3	126.9	125.8

Item	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24	Q1'24	Q4'23	Q3'23	Q2'23
Profit Before Tax	0.2	-7.2	-0.4	-1.0	-1.3	-13.3	-1.3	-0.4	-1.6	-2.2	-1.0	-9.1
Depreciation of Fixed Assets and Investment Property	-3.3	5.2	1.9	3.6	2.3	2.7	2.7	2.7	3.0	3.0	3.0	3.3
Provision (Increase)/Reversal	-0.0	5.7	0.0	-0.3	-0.5	13.1	3.0	0.8	0.9	5.9	0.8	4.4
FX Gain/Loss from Revaluation of Monetary Items	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Gain/Loss from Investment Activities	—	-0.7	0.7	-0.8	-0.2	-0.0	-0.0	-0.1	-0.0	-0.9	-0.0	-0.0
Interest Expense	—	2.7	-1.4	1.4	0.0	0.1	-1.5	0.8	0.8	0.8	1.0	2.0
Gain/Loss on Disposal of Fixed Assets	—	—	—	—	—	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
Amortization of Goodwill	—	—	—	—	—	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
Operating Profit Before Changes in Working Capital	-3.2	5.7	0.8	3.0	0.3	2.5	2.9	3.9	3.1	6.7	3.8	0.6
Increase/(Decrease) in Receivables	-0.9	0.9	-4.7	0.9	-0.5	-8.7	0.6	0.3	-0.3	-5.2	-0.9	0.8
Increase/(Decrease) in Inventory	-3.3	0.2	6.1	-3.9	-2.9	1.5	0.5	-1.8	0.4	-3.5	1.8	-3.0
Increase/(Decrease) in Payables (Excl. Interest and CIT)	0.9	-4.9	4.6	0.3	-1.9	7.0	0.2	-4.6	-1.4	-3.1	12.9	1.6
Increase/(Decrease) in Prepaid Expenses	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Changes in Trading Securities	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Interest Paid	—	-1.0	-0.1	—	-0.0	-0.1	0.2	0.6	-0.8	-0.6	-1.8	-1.0
Corporate Income Tax Paid	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Other Operating Receipts	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Other Operating Payments	—	—	—	—	—	-0.0	0.0	0.0	0.0	-0.0	-0.0	0.0
Net Cash Flow from Operating Activities	-6.4	0.9	6.7	0.3	-4.9	2.2	4.4	-1.7	0.9	-5.7	15.8	-1.0
Payments for Fixed Assets and Other Long-term Assets	5.2	0.7	-0.3	-2.9	0.9	-0.3	-0.1	-0.1	-0.1	-0.7	-7.2	-0.3
Proceeds from Disposal of Fixed Assets and Long-term Assets	—	—	—	—	—	0.0	0.0	0.0	0.0	9.1	0.0	0.0
Loans and Purchases of Debt Instruments	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Receipts from Loan Repayments and Sale of Debt Instruments	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Investments in Other Entities	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Proceeds from Investments in Other Entities	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Dividends and Interest Income Received	—	-0.3	0.3	-0.2	0.2	0.0	0.0	0.1	0.0	-0.0	0.0	0.0
Increase/(Decrease) in Term Deposits	—	—	—	—	—	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
Other Investing Receipts	—	—	—	—	—	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
Net Cash Flow from Investing Activities	5.2	0.4	0.0	-3.1	1.1	-0.3	-0.1	-0.1	-0.1	8.4	-7.2	-0.2
Proceeds from Equity Issuance and Capital Contributions	—	—	—	—	—	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
Proceeds from Borrowings	—	4.6	-4.6	3.6	—	0.0	0.0	0.0	0.0	9.2	-6.6	20.4
Repayment of Borrowings	-2.0	-4.6	—	—	—	-1.0	-2.0	0.0	-1.2	-11.2	0.0	-19.1
Repayment of Finance Leases	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Dividends Paid	—	—	—	—	—	0.0	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	0.0
Other Financing Payments	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Net Cash Flow from Financing Activities	-2.0	0.0	-4.6	3.6	—	-1.0	-2.0	0.0	-1.2	-2.0	-6.6	1.2
Net Cash Flow During the Period	-3.2	1.4	2.1	0.7	-3.9	0.8	2.4	-1.7	-0.3	0.7	2.0	0.1
Cash and Cash Equivalents at Beginning of Period	4.8	3.4	1.3	0.5	4.4	3.3	3.3	3.3	3.3	8.6	8.6	8.6
FX Difference from Revaluation	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Cash and Cash Equivalents at End of Period	1.6	4.8	3.4	1.3	0.5	4.4	3.6	1.2	3.0	3.3	2.6	0.6

Explore Other Stocks In The Same Sector

HAG, NSC, BAF, VSF, VOC, KTC, TCO, CFV, LTG, KGM, SSC, MCF, TAN, BLT, HKT, SEP, FHN, SVN, BHG, HSL, CTP, CNA, VLF, CVN, FGL, TAR, HKB, AGM, HNG

Need support? If you need support with content lookup or want to provide feedback about content on the website, please contact us below.

CPA

What Is Changing

Drivers of CPA's profit

Financial Highlights

Is the profit sustainable?

What is driving the margin? ▲▲

Is capital being used efficiently?

Is capital being deployed efficiently? ●

Balance Sheet ▼▼

Working Capital Efficiency ▼

Is financial risk significant?

Leverage & Liquidity ▼▼

Cash Flow ▼▼

Investment Takeaway

Statement Data

What is driving the margin?

Is capital being deployed efficiently?

Balance Sheet

Working Capital Efficiency

Leverage & Liquidity

Cash Flow