GCF · CTCP Thực phẩm G.C

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

Item	2025	2024	2023	2022
Revenue	694.9	589.9	484.3	433.1
Revenue Deductions	5.9	11.2	9.6	2.5
Net Revenue	689.1	578.7	474.7	430.6
Cost of Goods Sold	470.0	374.4	337.8	310.6
Gross Profit	219.1	204.3	136.8	120.0
Financial Income	5.8	2.8	1.9	1.9
Financial Expenses	10.8	15.5	20.4	14.2
Interest Expense	10.2	14.6	19.8	13.7
Share of Associates and Joint Ventures	0.0	0.1	0.1	-0.0
Selling Expenses	46.6	38.9	30.3	29.0
General and Administrative Expenses	90.7	67.2	46.7	44.4
Operating Profit	76.7	85.7	41.4	34.4
Other Income	1.7	0.5	0.8	2.0
Other Expenses	15.4	0.4	0.8	0.6
Other Profit	-13.7	0.1	0.1	1.4
Profit Before Tax	63.0	85.8	41.5	35.8
Current Income Tax Expense	21.7	16.6	11.1	6.9
Deferred Income Tax Expense	5.1	5.5	4.1	2.3
Net Income	36.2	63.8	26.3	26.6
Non-controlling Interest	-7.6	-3.6	-2.6	-1.1
Profit Attributable to Parent	43.8	67.4	28.9	27.7
Earnings per Share	1,009.00	1,969.00	767.00	968.00
Diluted EPS	1,009.00	1,878.00	767.00	968.00

Item	2025	2024	2023	2022
A. SHORT-TERM ASSETS (100=110+120+130+140+150)	497.4	395.9	399.3	328.7
I. Cash and cash equivalents	164.2	26.0	15.0	9.9
1. Cash	78.0	11.0	15.0	9.9
2. Cash equivalents	86.2	15.0	0.0	0.0
II. Short-term financial investments	21.0	35.8	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	21.0	35.8	0.0	0.0
III. Short-term receivables	199.9	246.6	303.7	242.0
1. Short-term trade accounts receivable	117.6	116.7	107.7	106.7
2. Short-term prepayments to suppliers	14.1	132.2	185.6	137.3
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	14.0	0.0
6. Other short-term receivables	126.0	33.6	9.7	4.0
7. Provision for short-term doubtful debts (*)	-57.8	-36.0	-13.3	-6.0
8. Assets awaiting resolution	—	0.0	0.0	0.0
IV. Inventories	94.9	75.2	74.3	74.2
1. Inventories	97.8	75.2	75.0	74.2
2. Provision for decline in value of inventories	-2.9	0.0	-0.7	0.0
V. Other short-term assets	17.5	12.3	6.2	2.6
1. Short-term prepayments	2.6	2.1	0.6	1.0
2. Value added tax to be reclaimed	14.8	8.6	5.5	1.5
3. Taxes and other receivables from state authorities	0.1	1.6	0.1	0.1
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)	278.8	269.2	272.8	302.3
I. Long-term receivables	0.7	2.1	1.0	4.6
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	0.7	2.1	1.0	4.6
7. Provision for long-term doubtful debts	—	0.0	0.0	0.0
II. Fixed assets	232.1	188.1	181.1	197.3
1. Tangible fixed assets	96.9	95.6	86.9	101.2
- Cost	187.6	181.6	157.8	161.5
- Accumulated depreciation	-90.7	-86.0	-70.9	-60.3
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	135.2	92.5	94.2	96.1
- Cost	141.8	98.1	98.1	98.4
- Accumulated depreciation	-6.6	-5.5	-3.9	-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	21.9	53.2	55.2	59.2
1. Long-term production in progress	—	0.0	0.0	0.0
2. Construction in progress	21.9	53.2	55.2	59.2
V. Long-term financial investments	11.3	11.3	20.1	22.0
1. Investments in subsidiaries	—	0.0	0.0	0.0
2. Investments in associates, joint-ventures	10.2	10.2	20.1	20.0
3. Investments in other entities	—	0.0	0.0	0.0
4. Provision for diminution in value of long-term investments	—	0.0	0.0	0.0
5. Held to maturity investments	1.1	1.1	0.0	2.0
6. Other long-term investments	—	0.0	0.0	0.0
VI. Other long-term assets	12.7	14.5	15.4	19.1
1. Long-term prepayments	11.6	14.4	15.3	19.1
2. Deferred income tax assets	1.0	0.1	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)	776.1	665.0	672.1	631.0
A. LIABILITIES (300=210+330)	141.3	238.0	301.8	281.2
I. Short -term liabilities	120.0	220.4	287.3	270.1
1. Short-term trade accounts payable	15.9	22.2	20.0	25.3
2. Short-term advances from customers	1.7	0.5	0.0	0.1
3. Taxes and other payables to state authorities	7.7	11.6	11.5	9.9
4. Payable to employees	1.1	7.5	7.7	7.6
5. Short-term acrrued expenses	19.8	15.0	6.2	1.1
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	2.2	1.5	2.1	5.8
10. Short-term borrowings and financial leases	62.7	154.4	235.3	219.9
11. Provision for short-term liabilities	—	0.0	0.0	0.0
12.. Bonus and welfare fund	8.8	7.5	4.4	0.4
13. Price stabilization fund	—	0.0	0.0	0.0
14. Government bonds	—	0.0	0.0	0.0
II. Long-term liabilities	21.4	17.6	14.6	11.1
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	—	1.6	3.2	2.3
8. Long-term borrowings and financial leases	1.9	2.5	3.4	5.0
9. Convertible bonds	—	0.0	0.0	0.0
10. Preferred stock (Debts)	—	0.00	0.00	0.00
11. Deferred income tax liabilities	19.5	13.5	8.0	3.8
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)	634.8	427.1	370.3	349.8
I. Owner's equity	634.8	427.1	370.3	349.8
1. Owner's capital	432.5	306.8	306.8	260.0
- Common stock with voting right	432,464,710,000.00	306,799,990,000.00	306,799,990,000.00	260,000,000,000.00
- Preferred stock	—	0.00	0.00	0.00
2. Share premium	142.4	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	—	0.0	0.0	0.0
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	60.8	113.9	53.5	76.8
- Accumulated retained earning at the end of the previous period	20.3	53.9	30.0	51.6
- Undistributed earnings in this period	40.4	60.0	23.5	25.2
12. Reserves for investment in construction	—	0.0	0.0	0.0
13. Minority's interest	-0.8	6.3	9.9	13.0
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)	776.1	665.0	672.1	631.0

Item	2025	2024	2023	2022
Profit Before Tax	63.0	85.8	41.5	35.8
Depreciation of Fixed Assets and Investment Property	22.6	18.2	18.1	17.2
Provision (Increase)/Reversal	24.8	21.9	8.0	3.5
FX Gain/Loss from Revaluation of Monetary Items	-0.8	-0.4	-0.1	0.1
Gain/Loss from Investment Activities	-2.9	-0.5	-0.4	-0.3
Interest Expense	10.2	14.6	19.8	13.7
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	116.9	139.7	86.8	69.8
Increase/(Decrease) in Receivables	21.8	-0.1	-44.1	-86.7
Increase/(Decrease) in Inventory	-22.6	-7.4	-3.1	-17.1
Increase/(Decrease) in Payables (Excl. Interest and CIT)	-6.0	27.6	-6.5	7.4
Increase/(Decrease) in Prepaid Expenses	2.3	0.8	5.7	1.0
Changes in Trading Securities	—	0.0	0.0	0.0
Interest Paid	-10.2	-14.6	-19.8	-13.4
Corporate Income Tax Paid	-25.5	-19.1	-6.7	-6.5
Other Operating Receipts	—	0.0	0.0	0.0
Other Operating Payments	-5.2	-3.8	-1.4	-2.6
Net Cash Flow from Operating Activities	71.5	123.0	11.1	-47.9
Payments for Fixed Assets and Other Long-term Assets	-36.8	-66.8	-11.9	-37.4
Proceeds from Disposal of Fixed Assets and Long-term Assets	1.4	48.3	4.1	0.4
Loans and Purchases of Debt Instruments	-80.4	-95.5	-14.0	-0.5
Receipts from Loan Repayments and Sale of Debt Instruments	95.4	72.8	2.0	0.5
Investments in Other Entities	—	0.0	-8.0	-20.0
Proceeds from Investments in Other Entities	—	10.0	11.2	0.0
Dividends and Interest Income Received	1.3	0.8	0.1	0.2
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	-19.2	-30.5	-16.5	-56.9
Proceeds from Equity Issuance and Capital Contributions	229,488,550,000.00	355,000,000.00	0.00	0.00
Share Repurchases	—	0.00	-3,202,024,570.00	0.00
Proceeds from Borrowings	482.8	475.9	467.1	421.9
Repayment of Borrowings	-575.1	-557.7	-453.3	-313.8
Repayment of Finance Leases	—	0.0	0.0	0.0
Dividends Paid	-51.9	-0.3	-0.2	-0.2
Other Financing Receipts	—	0.0	0.0	0.0
Other Financing Payments	—	0.0	0.0	0.0
Net Cash Flow from Financing Activities	85.3	-81.7	10.4	107.9
Net Cash Flow During the Period	137.6	10.9	5.0	3.1
Cash and Cash Equivalents at Beginning of Period	26.0	15.0	9.9	6.8
FX Difference from Revaluation	0.6	0.0	0.2	-0.0
Cash and Cash Equivalents at End of Period	164.2	26.0	15.0	9.9

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	212.0	186.6	173.0	192.6	200.2	149.4	150.2	172.6	148.2	118.8	107.9	138.2
Revenue Deductions	2.1	0.6	1.7	0.3	0.5	1.8	3.7	0.6	6.7	0.1	0.2	6.7
Net Revenue	209.8	186.0	171.3	192.3	199.7	147.6	146.5	172.0	141.5	118.6	107.7	131.5
Cost of Goods Sold	146.6	117.0	115.6	122.3	126.7	93.5	97.6	106.5	81.1	87.9	71.5	95.7
Gross Profit	63.3	69.0	55.7	70.0	73.0	54.1	48.9	65.5	60.4	30.8	36.2	35.8
Financial Income	5.5	0.8	3.1	0.4	1.7	0.6	4.5	0.1	0.8	0.6	0.5	0.7
Financial Expenses	1.4	1.5	1.2	3.1	3.8	2.7	5.8	3.5	4.7	4.6	6.6	3.4
Interest Expense	—	1.1	1.0	3.1	3.7	2.5	5.9	1.8	4.5	4.6	4.7	5.0
Share of Associates and Joint Ventures	—	—	—	-0.0	—	—	0.0	-0.0	0.0	0.0	0.0	0.0
Selling Expenses	14.6	15.3	12.2	12.6	11.3	10.7	13.6	9.4	8.9	7.1	8.0	7.8
General and Administrative Expenses	26.5	13.4	16.8	12.7	22.1	12.9	18.4	20.8	15.4	9.2	13.4	9.4
Operating Profit	26.4	39.7	28.6	41.9	37.4	28.4	15.6	31.8	32.0	10.5	8.7	15.9
Other Income	0.5	0.0	0.9	1.6	0.1	0.7	0.1	0.1	0.3	0.1	-0.6	1.2
Other Expenses	0.6	-0.5	4.9	2.0	0.2	0.6	0.1	0.0	0.1	0.0	-0.7	1.5
Other Profit	-0.1	0.5	-4.0	-0.4	-0.1	0.1	0.0	0.0	0.1	0.0	0.1	-0.3
Profit Before Tax	26.3	40.2	24.6	41.5	37.2	28.5	15.6	31.8	32.1	10.5	8.8	15.6
Current Income Tax Expense	2.4	8.2	3.8	8.4	7.3	4.4	3.3	6.5	6.5	3.1	5.6	3.1
Deferred Income Tax Expense	3.9	0.6	1.8	1.5	2.1	-0.0	1.0	2.4	1.3	-0.1	1.8	-0.0
Net Income	20.0	31.3	19.1	31.6	27.8	24.1	11.4	22.9	24.4	7.5	1.4	12.5
Non-controlling Interest	-0.7	0.1	-1.4	-0.5	-1.2	-0.0	-1.1	-1.5	-1.0	-0.4	-0.9	-0.5
Profit Attributable to Parent	20.7	31.3	20.4	32.0	29.0	24.2	12.4	24.5	25.4	7.8	2.3	12.9
Earnings per Share	478.00	723.00	472.00	815.00	902.00	751.00	405.00	798.00	829.00	255.00	75.00	422.00
Diluted EPS	478.00	723.00	472.00	815.07	902.00	751.00	2,053.00	798.00	829.00	255.00	75.00	422.00

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)	543.3	550.9	544.1	532.2	469.1	473.7	400.0	409.5	357.7	398.2	381.7	380.6
I. Cash and cash equivalents	189.2	255.1	78.0	42.2	10.3	51.1	26.0	19.4	28.8	11.5	15.0	17.7
1. Cash	119.2	195.4	78.0	42.2	10.3	36.1	11.0	19.4	28.8	11.5	15.0	17.7
2. Cash equivalents	70.0	59.7	—	—	—	15.0	15.0	0.0	0.0	0.0	0.0	0.0
II. Short-term financial investments	96.9	16.9	107.2	40.9	20.9	35.8	36.9	21.7	20.8	58.8	0.0	0.0
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	96.9	16.9	107.2	40.9	20.9	35.8	36.9	21.7	20.8	58.8	0.0	0.0
III. Short-term receivables	144.0	175.7	235.5	332.1	324.3	283.5	250.5	287.8	236.7	252.2	285.7	302.0
1. Short-term trade accounts receivable	88.0	100.9	126.4	131.3	153.3	120.1	116.7	119.6	116.1	112.7	107.8	107.2
2. Short-term prepayments to suppliers	13.9	9.7	127.7	137.9	131.0	170.6	132.2	181.1	127.0	142.0	185.7	186.4
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	—	—	—	60.0	65.0	—	0.0	0.0	0.0	0.0	0.0	0.0
6. Other short-term receivables	95.9	106.1	11.8	32.8	18.7	28.7	33.6	15.6	11.7	10.8	5.5	18.1
7. Provision for short-term doubtful debts (*)	-53.8	-41.0	-30.5	-29.9	-43.7	-36.0	-32.0	-28.5	-18.1	-13.3	-13.3	-9.6
8. Assets awaiting resolution	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
IV. Inventories	91.8	84.3	105.8	101.4	99.8	90.7	75.7	72.5	64.2	67.7	74.4	54.8
1. Inventories	99.9	87.3	105.8	101.4	99.8	90.7	75.7	73.2	64.9	68.4	75.1	54.8
2. Provision for decline in value of inventories	-8.1	-2.9	—	—	—	—	0.0	-0.7	-0.7	-0.7	-0.7	0.0
V. Other short-term assets	21.3	19.0	17.6	15.5	13.8	12.6	10.9	8.1	7.2	8.1	6.6	6.1
1. Short-term prepayments	2.8	1.8	2.7	3.1	2.3	1.9	2.1	0.9	0.7	0.6	1.0	1.0
2. Value added tax to be reclaimed	18.4	17.1	14.8	12.2	11.3	10.1	8.6	7.0	6.4	5.9	5.5	4.9
3. Taxes and other receivables from state authorities	0.1	0.1	0.1	0.1	0.1	0.5	0.1	0.1	0.1	1.6	0.1	0.1
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)	274.3	278.0	293.9	294.6	292.8	272.3	267.9	247.0	268.6	270.0	290.2	278.7
I. Long-term receivables	0.5	0.7	0.7	1.2	1.4	2.7	2.1	1.3	1.3	2.0	15.0	1.0
1. Long-term trade receivables	—	0.5	—	—	—	—	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	0.5	0.2	0.7	1.2	1.4	2.7	2.1	1.3	1.3	2.0	15.0	1.0
7. Provision for long-term doubtful debts	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
II. Fixed assets	238.9	243.0	240.3	241.1	241.1	232.8	231.1	173.4	174.5	177.3	181.1	180.7
1. Tangible fixed assets	104.5	108.2	105.1	105.6	105.3	96.5	95.5	80.5	81.1	83.6	86.9	86.1
- Cost	204.3	204.0	—	—	—	—	181.6	163.1	159.6	158.1	157.8	154.5
- Accumulated depreciation	-99.8	-95.8	—	—	—	—	-86.0	-82.6	-78.5	-74.5	-70.9	-68.4
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	134.4	134.8	135.2	135.6	135.9	136.2	135.5	93.0	93.4	93.8	94.2	94.6
- Cost	141.8	141.8	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
- Accumulated depreciation	-7.4	-7.0	—	—	—	—	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	9.4	9.3	24.9	24.5	24.5	10.2	10.2	47.7	57.5	55.1	59.1	59.9
1. Long-term production in progress	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
2. Construction in progress	9.4	9.3	24.9	24.5	24.5	10.2	10.2	47.7	57.5	55.1	59.1	59.9
V. Long-term financial investments	11.3	11.3	11.2	11.2	11.2	11.2	10.1	10.1	20.1	20.0	20.0	21.7
1. Investments in subsidiaries	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
2. Investments in associates, joint-ventures	10.2	10.2	10.1	10.1	10.1	10.1	10.1	10.1	20.1	20.0	20.0	20.0
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	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	1.7
5. Held to maturity investments	1.1	1.1	1.1	1.1	1.1	1.1	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	14.1	13.7	16.8	16.5	14.7	15.5	14.4	14.5	15.3	15.6	15.0	15.3
1. Long-term prepayments	13.5	13.3	16.8	16.2	14.7	15.5	14.4	14.5	15.3	15.6	15.0	15.3
2. Deferred income tax assets	0.6	0.4	—	0.3	—	—	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)	817.5	828.9	837.9	826.8	761.9	746.0	667.8	656.5	626.3	668.2	672.0	659.3
A. LIABILITIES (300=210+330)	131.4	162.8	143.3	142.0	319.4	279.9	238.4	231.0	223.7	290.5	301.3	284.9
I. Short -term liabilities	112.0	143.3	123.0	123.0	301.2	262.0	220.2	217.3	210.4	276.5	286.7	272.2
1. Short-term trade accounts payable	31.7	27.7	15.9	20.1	26.3	20.4	22.2	15.6	16.6	16.4	20.0	14.3
2. Short-term advances from customers	3.9	3.1	0.6	0.6	0.3	0.3	0.5	0.1	0.3	3.9	0.0	0.2
3. Dividends and profits payable	0.0	0.3	—	—	—	—	—	—	—	—	—	—
3. Taxes and other payables to state authorities	13.9	13.0	10.0	10.7	12.0	7.9	12.0	13.2	10.0	8.9	13.2	11.1
4. Payable to employees	0.7	0.9	1.1	8.4	9.6	8.4	7.5	6.4	6.2	5.2	7.7	6.6
5. Short-term acrrued expenses	19.5	11.9	19.8	14.4	17.9	14.2	15.0	11.9	10.2	7.5	6.2	11.9
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	1.2	2.7	2.4	2.7	2.5	2.5	1.5	2.1	2.1	3.5	2.1	2.6
10. Short-term borrowings and financial leases	39.3	81.6	62.1	62.8	228.9	204.2	153.8	166.5	161.6	227.4	235.3	225.4
11. Provision for short-term liabilities	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
12.. Bonus and welfare fund	1.7	2.2	11.0	3.3	3.7	4.1	7.6	1.4	3.5	3.6	2.1	0.1
13. Price stabilization fund	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
14. Government bonds	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
II. Long-term liabilities	19.5	19.5	20.3	18.9	18.3	17.9	18.2	13.7	13.3	14.0	14.6	12.7
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	—	—	—	—	—	1.6	1.6	1.3	2.3	3.0	3.2	2.5
8. Long-term borrowings and financial leases	—	—	2.5	2.7	2.8	3.0	3.1	0.0	1.9	3.2	3.4	4.0
9. Convertible bonds	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
10. Preferred stock (Debts)	—	—	—	—	—	—	0.00	0.00	0.00	0.00	0.00	0.00
11. Deferred income tax liabilities	19.5	19.5	17.8	16.3	15.4	13.4	13.5	12.4	9.1	7.8	8.0	6.2
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)	686.1	666.1	694.7	684.8	442.5	466.1	429.4	425.5	402.6	377.7	370.7	374.4
I. Owner's equity	686.1	666.1	694.7	684.8	442.5	466.1	429.4	425.5	402.6	377.7	370.7	374.4
1. Owner's capital	432.5	432.5	432.5	393.1	321.8	321.8	306.8	306.8	306.8	306.8	306.8	306.8
- Common stock with voting right	432,464,710,000.00	432,464,710,000.00	432,464,710,000.00	393,149,990,000.00	321,799,990,000.00	321,799,990,000.00	306,799,990,000.00	306,799,990,000.00	306,799,990,000.00	306,799,990,000.00	306,799,990,000.00	306,799,990,000.00
- Preferred stock	—	—	—	—	—	—	0.00	0.00	0.00	0.00	0.00	0.00
2. Share premium	142.4	142.4	142.4	142.7	—	—	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	—	—	—	—	—	—	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
10. Other funds from owner's equity	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
11. Undistributed earnings after tax	112.7	92.1	116.3	143.6	115.6	138.1	116.5	111.1	86.9	61.3	54.2	56.7
- Accumulated retained earning at the end of the previous period	60.8	60.8	20.7	62.4	62.4	113.9	53.9	53.5	53.6	53.5	30.0	31.7
- Undistributed earnings in this period	51.9	31.3	95.6	81.2	53.2	24.2	62.6	57.6	33.3	7.8	24.2	25.1
12. Reserves for investment in construction	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
13. Minority's interest	-1.4	-0.8	3.6	5.3	5.1	6.3	6.1	7.5	8.9	9.6	9.7	10.9
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)	817.5	828.9	837.9	826.8	761.9	746.0	667.8	656.5	626.3	668.2	672.0	659.3

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
Profit Before Tax	26.3	40.2	-39.4	41.5	32.4	28.5	15.6	31.8	32.0	10.5	8.9	15.6
Depreciation of Fixed Assets and Investment Property	6.0	5.8	6.4	5.1	5.7	5.3	4.9	4.4	4.4	4.5	4.8	4.4
Provision (Increase)/Reversal	18.0	—	15.2	1.8	7.8	—	2.8	10.0	5.2	0.0	6.0	-1.7
FX Gain/Loss from Revaluation of Monetary Items	—	—	-0.4	-0.1	-0.3	—	-0.3	-0.2	0.2	0.0	-0.1	0.0
Gain/Loss from Investment Activities	-3.9	-0.7	-2.0	-0.2	-0.7	-0.0	-4.4	1.1	-0.1	-0.2	-0.6	0.4
Interest Expense	0.0	1.1	1.0	3.1	3.7	2.5	5.9	2.9	4.5	4.6	4.7	5.0
Gain/Loss on Disposal of Fixed Assets	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Interest Income and Dividends	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Amortization of Goodwill	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Other Adjustments	—	—	—	—	—	—	0.0	0.0	0.0	0.0	-0.0	0.0
Operating Profit Before Changes in Working Capital	46.4	46.4	-19.2	51.3	48.5	36.4	24.6	50.1	46.2	19.3	23.6	23.8
Increase/(Decrease) in Receivables	109.3	-21.9	58.7	-26.1	0.5	-11.2	-2.5	0.8	-36.6	58.4	16.5	-30.6
Increase/(Decrease) in Inventory	-12.7	8.6	3.6	6.5	-17.2	-15.5	-2.5	-5.5	0.6	6.8	-22.7	-4.6
Increase/(Decrease) in Payables (Excl. Interest and CIT)	-82.7	50.0	7.2	-25.8	18.8	-6.2	19.7	-42.3	27.8	-3.9	-4.7	-6.4
Increase/(Decrease) in Prepaid Expenses	-1.2	1.1	5.4	-2.6	0.4	-0.9	-1.1	-0.4	1.2	-0.2	1.2	-0.8
Changes in Trading Securities	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Interest Paid	0.0	-1.1	-0.3	-3.7	-3.7	-2.5	-5.9	-2.9	-4.5	-4.6	-4.7	-5.0
Corporate Income Tax Paid	-4.1	-3.5	-6.0	-8.5	-3.8	-7.2	-11.0	3.9	-3.9	-8.1	-0.3	-2.6
Other Operating Receipts	—	—	—	—	—	—	0.0	-0.6	0.6	0.0	0.0	0.0
Other Operating Payments	-0.4	-6.6	-1.0	0.8	-1.5	-3.4	-0.8	-1.6	-0.6	-0.8	-1.0	-0.0
Net Cash Flow from Operating Activities	54.5	73.0	48.3	-8.1	41.9	-10.6	20.5	1.7	30.7	66.9	7.7	-26.3
Payments for Fixed Assets and Other Long-term Assets	-2.0	-3.8	4.9	-5.8	-28.4	-7.5	-61.0	-8.2	-1.6	-0.6	-3.4	-2.0
Proceeds from Disposal of Fixed Assets and Long-term Assets	—	—	0.8	0.6	—	—	60.5	-0.0	0.0	0.0	2.5	-1.9
Loans and Purchases of Debt Instruments	-76.0	—	-60.3	57.1	-77.2	—	-15.2	-1.0	38.0	-58.8	-14.0	0.0
Receipts from Loan Repayments and Sale of Debt Instruments	—	4.1	80.4	-12.2	27.2	—	0.0	-14.0	14.0	0.0	0.0	0.0
Investments in Other Entities	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Proceeds from Investments in Other Entities	—	—	—	—	—	—	0.0	10.0	0.0	0.0	-1.7	12.9
Dividends and Interest Income Received	3.9	0.7	0.8	-0.3	0.7	0.0	1.2	-1.2	0.2	0.2	0.0	0.0
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	-78.1	1.0	26.6	39.5	-77.7	-7.5	-14.4	-14.4	50.6	-59.2	-16.6	9.1
Proceeds from Equity Issuance and Capital Contributions	—	—	—	—	—	—	0.00	0.00	355,000,000.00	0.00	0.00	0.00
Share Repurchases	—	—	—	—	—	—	0.00	0.00	0.00	0.00	-3,202,024,570.00	0.00
Proceeds from Borrowings	4.4	50.8	235.9	-86.2	233.5	99.7	101.8	88.7	137.2	97.2	134.6	138.3
Repayment of Borrowings	-46.7	-33.9	-188.4	-128.4	-186.9	-71.4	-101.3	-85.7	-201.2	-108.4	-125.3	-118.8
Repayment of Finance Leases	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Dividends Paid	—	—	-0.4	0.4	-51.9	—	-0.3	0.3	-0.3	0.0	-0.2	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	-42.2	17.0	46.8	0.6	-5.3	43.3	0.2	3.2	-63.9	-11.2	5.9	19.5
Net Cash Flow During the Period	-65.9	90.9	121.7	31.9	-41.1	25.2	6.3	-9.5	17.4	-3.5	-3.0	2.3
Cash and Cash Equivalents at Beginning of Period	255.1	164.2	42.2	10.3	51.1	26.0	15.0	15.0	15.0	15.0	9.9	9.8
FX Difference from Revaluation	—	—	0.6	0.3	0.3	—	0.3	0.2	-0.2	0.0	0.2	0.0
Cash and Cash Equivalents at End of Period	189.2	255.1	164.2	42.2	10.3	51.1	26.0	19.4	28.8	11.5	15.0	17.7

Giải mã BCTC

Điểm nhấn trong BCTC của CTCP Thực phẩm G.C (GCF) mà bạn nên biết

Q2/2026 On a TTM 2026Q2 basis, GCF is improving on both revenue and margins, though the magnitude is still moderate — profit momentum has been slowing across consecutive periods.

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

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