Báo cáo tài chính

FT1 · CTCP Phụ tùng Máy số 1

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

Item	2025	2024	2023	2022
Revenue	939.6	920.9	909.8	1,062.1
Revenue Deductions	0.8	0.4	1.1	0.2
Net Revenue	938.8	920.5	908.7	1,061.9
Cost of Goods Sold	776.9	760.1	755.3	888.9
Gross Profit	161.9	160.4	153.5	173.0
Financial Income	2.9	2.7	1.4	1.6
Financial Expenses	0.7	0.7	2.7	1.6
Interest Expense	0.4	0.4	2.2	0.2
Share of Associates and Joint Ventures	—	0.0	0.0	0.0
Selling Expenses	19.6	17.6	16.9	18.4
General and Administrative Expenses	68.7	56.6	60.2	59.5
Operating Profit	75.7	88.2	75.1	95.1
Other Income	2.8	0.3	0.1	0.1
Other Expenses	0.0	0.6	0.1	0.0
Other Profit	2.8	-0.3	-0.0	0.1
Profit Before Tax	78.5	87.9	75.0	95.2
Current Income Tax Expense	16.1	18.4	15.5	19.2
Deferred Income Tax Expense	—	0.0	0.0	0.0
Net Income	62.4	69.4	59.5	76.0
Non-controlling Interest	—	0.0	0.0	0.0
Profit Attributable to Parent	62.4	69.4	59.5	76.0
Earnings per Share	8,813.00	9,807.00	8,411.00	10,738.00
Diluted EPS	8,812.52	9,806.65	8,410.64	10,738.31

Item	2025	2024	2023	2022
A. SHORT-TERM ASSETS (100=110+120+130+140+150)	280.5	281.5	256.1	345.5
I. Cash and cash equivalents	18.9	15.6	17.8	3.1
1. Cash	3.9	5.6	2.8	3.1
2. Cash equivalents	15.0	10.0	15.0	0.0
II. Short-term financial investments	1.7	1.7	0.0	0.0
1. Available for sale securities	—	0.0	0.0	0.0
2. Provision for diminution in value of available for sale securities (*)	—	0.0	0.0	0.0
3. Held to maturity investments	1.7	1.7	0.0	0.0
III. Short-term receivables	117.1	114.7	94.4	139.7
1. Short-term trade accounts receivable	115.3	110.3	91.6	135.8
2. Short-term prepayments to suppliers	1.0	3.4	1.9	3.1
3. Short-term inter-company receivables	—	0.0	0.0	0.0
4. Construction contract progress receipts due from customers	—	0.0	0.0	0.0
5. Short-term loan receivables	—	0.0	0.0	0.0
6. Other short-term receivables	0.7	1.0	0.8	0.9
7. Provision for short-term doubtful debts (*)	—	0.0	-0.1	-0.2
8. Assets awaiting resolution	0.0	0.1	0.2	0.1
IV. Inventories	142.2	149.0	143.4	202.5
1. Inventories	142.2	149.0	143.4	202.5
2. Provision for decline in value of inventories	—	0.0	0.0	0.0
V. Other short-term assets	0.6	0.6	0.4	0.2
1. Short-term prepayments	0.6	0.6	0.4	0.2
2. Value added tax to be reclaimed	—	0.0	0.0	0.0
3. Taxes and other receivables from state authorities	—	0.0	0.0	0.0
4. Government bonds	—	0.0	0.0	0.0
5. Other short-term assets	—	0.0	0.0	0.0
B. LONG-TERM ASSETS (200=210+220+240+250+260+270)	71.1	61.8	64.2	52.2
I. Long-term receivables	—	0.0	0.0	0.0
1. Long-term trade receivables	—	0.0	0.0	0.0
2. Long-term prepayments to suppliers	—	0.0	0.0	0.0
3. Capital at inter-company	—	0.0	0.0	0.0
4. Long-term inter-company receivables	—	0.0	0.0	0.0
5. Long-term loan receivables	—	0.0	0.0	0.0
6. Other long-term receivables	—	0.0	0.0	0.0
7. Provision for long-term doubtful debts	—	0.0	0.0	0.0
II. Fixed assets	66.4	59.4	61.4	48.6
1. Tangible fixed assets	65.1	58.2	60.2	47.4
- Cost	666.9	654.7	627.6	588.4
- Accumulated depreciation	-601.7	-596.5	-567.4	-541.0
2. Financial leased fixed assets	—	0.0	0.0	0.0
- Cost	—	0.0	0.0	0.0
- Accumulated depreciation	—	0.0	0.0	0.0
3. Intangible fixed assets	1.3	1.3	1.3	1.3
- Cost	3.5	3.5	3.5	3.5
- Accumulated depreciation	-2.3	-2.3	-2.3	-2.3
III. Investment properties	—	0.0	0.0	0.0
- Cost	—	0.0	0.0	0.0
- Accumulated depreciation	—	0.0	0.0	0.0
IV. Long-term assets in progress	0.2	0.0	0.0	0.4
1. Long-term production in progress	—	0.0	0.0	0.0
2. Construction in progress	0.2	0.0	0.0	0.4
V. Long-term financial investments	—	0.0	2.0	2.2
1. Investments in subsidiaries	—	0.0	0.0	0.0
2. Investments in associates, joint-ventures	—	0.0	0.0	0.0
3. Investments in other entities	1.0	1.0	1.0	1.0
4. Provision for diminution in value of long-term investments	-1.0	-1.0	-1.0	-0.8
5. Held to maturity investments	—	0.0	2.0	2.0
6. Other long-term investments	—	0.0	0.0	0.0
VI. Other long-term assets	4.5	2.3	0.8	1.0
1. Long-term prepayments	4.5	2.3	0.8	1.0
2. Deferred income tax assets	—	0.0	0.0	0.0
3. Long-term equipment, supplies, spare parts	—	0.0	0.0	0.0
4. Other long-term assets	—	0.0	0.0	0.0
5. Goodwill	—	0.0	0.0	0.0
VII. Goodwill (before 2015)	—	0.0	0.0	0.0
TOTAL ASSETS (280=100+200)	351.5	343.3	320.3	397.7
A. LIABILITIES (300=210+330)	211.2	196.0	182.9	243.8
I. Short -term liabilities	211.2	196.0	182.9	243.8
1. Short-term trade accounts payable	50.6	62.0	55.1	100.3
2. Short-term advances from customers	0.2	0.1	0.1	0.2
3. Taxes and other payables to state authorities	18.2	20.2	14.3	19.9
4. Payable to employees	53.7	67.4	64.7	72.3
5. Short-term acrrued expenses	1.6	1.4	1.3	2.4
6. Short-term inter-company payables	—	0.0	0.0	0.0
7. Construction contract progress payments due to suppliers	—	0.0	0.0	0.0
8. Short-term unearned revenue	—	0.0	0.0	0.0
9. Other short-term payables	43.1	6.2	6.5	6.5
10. Short-term borrowings and financial leases	—	0.0	0.0	16.8
11. Provision for short-term liabilities	—	0.0	12.4	12.2
12.. Bonus and welfare fund	43.9	38.8	28.4	13.3
13. Price stabilization fund	—	0.0	0.0	0.0
14. Government bonds	—	0.0	0.0	0.0
II. Long-term liabilities	—	0.0	0.0	0.0
1. Long-term trade payables	—	0.0	0.0	0.0
2. Long-term advances from customers	—	0.0	0.0	0.0
3. Long-term acrrued expenses	—	0.0	0.0	0.0
4. Inter-company payables on business capital	—	0.0	0.0	0.0
5. Long-term inter-company payables	—	0.0	0.0	0.0
6. Long-term unearned revenue	—	0.0	0.0	0.0
7. Other long-term liabilities	—	0.0	0.0	0.0
8. Long-term borrowings and financial leases	—	0.0	0.0	0.0
9. Convertible bonds	—	0.0	0.0	0.0
10. Preferred stock (Debts)	—	0.00	0.00	0.00
11. Deferred income tax liabilities	—	0.0	0.0	0.0
12. Provision for long-term liabilities	—	0.0	0.0	0.0
13. Fund for technology development	—	0.0	0.0	0.0
14. Provision for severance allowances	—	0.0	0.0	0.0
B. OWNER'S EQUITY (400=410+430)	140.3	147.3	137.4	153.9
I. Owner's equity	140.3	147.3	137.4	153.9
1. Owner's capital	70.8	70.8	70.8	70.8
- Common stock with voting right	70,798,530,000.00	70,798,530,000.00	70,798,530,000.00	70,798,530,000.00
- Preferred stock	—	0.00	0.00	0.00
2. Share premium	—	0.0	0.0	0.0
3. Convertible bond option	—	0.0	0.0	0.0
4. Other capital of owners	—	0.0	0.0	0.0
5. Treasury shares	—	0.00	0.00	0.00
6. Assets revaluation differences	—	0.0	0.0	0.0
7. Foreign exchange differences	—	0.0	0.0	0.0
8. Investment and development fund	7.1	7.1	7.1	7.1
9. Fund to support corporate restructuring	—	0.0	0.0	0.0
10. Other funds from owner's equity	—	0.0	0.0	0.0
11. Undistributed earnings after tax	62.4	69.4	59.5	76.0
- Accumulated retained earning at the end of the previous period	—	0.0	0.0	0.0
- Undistributed earnings in this period	62.4	69.4	59.5	76.0
12. Reserves for investment in construction	—	0.0	0.0	0.0
13. Minority's interest	—	0.0	0.0	0.0
14. Financial reserves	—	0.0	0.0	0.0
II. Other resources and funds	—	0.0	0.0	0.0
1. Subsidized not-for-profit funds	—	0.0	0.0	0.0
2. Funds invested in fixed assets	—	0.0	0.0	0.0
C. MINORITY'S INTEREST	—	0.0	0.0	0.0
TOTAL OWNER'S EQUITY AND LIABILITIES (440=300+400+500)	351.5	343.3	320.3	397.7

Item	2025	2024	2023	2022
Profit Before Tax	78.5	87.9	75.0	95.2
Depreciation of Fixed Assets and Investment Property	34.3	30.0	25.6	22.7
Provision (Increase)/Reversal	—	-12.4	0.2	-2.2
FX Gain/Loss from Revaluation of Monetary Items	-0.0	-0.2	-0.0	0.3
Gain/Loss from Investment Activities	-3.2	-0.6	-0.2	-0.4
Interest Expense	0.4	0.4	2.2	0.2
Gain/Loss on Disposal of Fixed Assets	—	0.0	0.0	0.0
Interest Income and Dividends	—	0.0	0.0	0.0
Amortization of Goodwill	—	0.0	0.0	0.0
Other Adjustments	—	0.0	0.0	0.0
Operating Profit Before Changes in Working Capital	109.9	104.9	102.9	115.7
Increase/(Decrease) in Receivables	-2.3	-20.1	45.4	-31.0
Increase/(Decrease) in Inventory	6.8	-5.6	59.1	-60.3
Increase/(Decrease) in Payables (Excl. Interest and CIT)	-27.5	23.1	-60.9	67.9
Increase/(Decrease) in Prepaid Expenses	-2.2	-1.7	-0.0	-0.9
Changes in Trading Securities	—	0.0	0.0	0.0
Interest Paid	-0.4	-0.4	-2.2	-0.2
Corporate Income Tax Paid	-18.0	-14.9	-18.7	-6.9
Other Operating Receipts	0.0	0.1	0.1	0.0
Other Operating Payments	-27.9	-22.9	-31.9	-39.5
Net Cash Flow from Operating Activities	38.5	62.6	93.6	44.8
Payments for Fixed Assets and Other Long-term Assets	-38.4	-39.5	-34.0	-28.5
Proceeds from Disposal of Fixed Assets and Long-term Assets	2.8	0.2	0.0	0.0
Loans and Purchases of Debt Instruments	—	-1.7	0.0	0.0
Receipts from Loan Repayments and Sale of Debt Instruments	—	2.0	0.0	0.0
Investments in Other Entities	—	0.0	0.0	0.0
Proceeds from Investments in Other Entities	—	0.0	0.0	0.0
Dividends and Interest Income Received	0.4	0.4	0.2	0.4
Increase/(Decrease) in Term Deposits	—	0.0	0.0	0.0
Acquisition of Non-controlling Interests	—	0.0	0.0	0.0
Other Investing Receipts	—	0.0	0.0	0.0
Other Investing Payments	—	0.0	0.0	0.0
Net Cash Flow from Investing Activities	-35.2	-38.6	-33.8	-28.1
Proceeds from Equity Issuance and Capital Contributions	—	0.00	0.00	0.00
Share Repurchases	—	0.00	0.00	0.00
Proceeds from Borrowings	34.9	30.9	77.3	28.6
Repayment of Borrowings	-34.9	-30.9	-94.1	-11.8
Repayment of Finance Leases	—	0.0	0.0	0.0
Dividends Paid	—	-26.2	-28.3	-31.9
Other Financing Receipts	—	0.0	0.0	0.0
Other Financing Payments	—	0.0	0.0	0.0
Net Cash Flow from Financing Activities	—	-26.2	-45.1	-15.1
Net Cash Flow During the Period	3.3	-2.2	14.7	1.7
Cash and Cash Equivalents at Beginning of Period	15.6	17.8	3.1	1.4
FX Difference from Revaluation	-0.0	-0.0	0.0	-0.0
Cash and Cash Equivalents at End of Period	18.9	15.6	17.8	3.1

Item	Q4'25
Profit Before Tax	78.5
Depreciation of Fixed Assets and Investment Property	34.3
FX Gain/Loss from Revaluation of Monetary Items	-0.0
Gain/Loss from Investment Activities	-3.2
Interest Expense	0.4
Operating Profit Before Changes in Working Capital	109.9
Increase/(Decrease) in Receivables	-2.3
Increase/(Decrease) in Inventory	6.8
Increase/(Decrease) in Payables (Excl. Interest and CIT)	-27.5
Increase/(Decrease) in Prepaid Expenses	-2.2
Interest Paid	-0.4
Corporate Income Tax Paid	-18.0
Other Operating Payments	-27.9
Net Cash Flow from Operating Activities	38.5
Payments for Fixed Assets and Other Long-term Assets	-38.4
Proceeds from Disposal of Fixed Assets and Long-term Assets	2.8
Dividends and Interest Income Received	0.4
Net Cash Flow from Investing Activities	-35.2
Proceeds from Borrowings	34.9
Repayment of Borrowings	-34.9
Net Cash Flow During the Period	3.3
Cash and Cash Equivalents at Beginning of Period	15.6
FX Difference from Revaluation	-0.0
Cash and Cash Equivalents at End of Period	18.9

Giải mã BCTC

Điểm nhấn trong BCTC của CTCP Phụ tùng Máy số 1 (FT1) mà bạn nên biết

On a Năm 2025 basis, FT1 is declining across multiple metrics versus the same period, suggesting current pressure is not coming from just one side — profit momentum has been slowing across consecutive periods.

There's something worth weighing here — talk to an advisor

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