HPX · CTCP Đầu tư Hải Phát

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

Item	2025	2024	2023	2022	2021
Revenue	1,142.7	1,615.7	1,680.3	1,210.4	1,392.8
Revenue Deductions	—	0.0	0.0	0.0	0.0
Net Revenue	1,142.7	1,615.7	1,680.3	1,210.4	1,392.8
Cost of Goods Sold	796.4	1,097.1	1,392.2	957.2	0.0
Gross Profit	346.4	518.6	288.1	253.1	353.2
Financial Income	94.1	61.5	253.3	146.6	458.1
Financial Expenses	175.2	273.4	167.1	352.3	-246.9
Interest Expense	153.8	103.3	155.5	337.3	-213.2
Share of Associates and Joint Ventures	-0.1	0.0	0.0	11.6	-0.0
Selling Expenses	2.3	109.1	136.2	9.3	-23.2
General and Administrative Expenses	61.4	102.3	55.1	77.8	-135.3
Operating Profit	201.4	95.3	183.0	-28.1	405.9
Other Income	8.1	20.7	15.1	23.1	0.0
Other Expenses	25.9	8.5	9.0	7.6	0.0
Other Profit	-17.7	12.2	6.0	15.5	10.7
Profit Before Tax	183.7	107.4	189.0	-12.6	416.6
Current Income Tax Expense	58.4	42.7	51.4	43.0	-88.4
Deferred Income Tax Expense	0.4	3.2	2.7	2.8	0.0
Net Income	124.9	61.5	134.9	-58.4	328.2
Non-controlling Interest	3.6	4.0	7.6	2.0	38.9
Profit Attributable to Parent	121.3	57.4	127.3	-60.4	289.3
Earnings per Share	388.00	186.00	419.00	-199.00	386.00
Diluted EPS	398.91	188.86	418.68	-198.61	951.06

Item	2025	2024	2023	2022	2021
A. SHORT-TERM ASSETS (100=110+120+130+140+150)	5,912.8	6,280.1	6,451.2	6,311.4	6,782.7
I. Cash and cash equivalents	312.7	2.0	24.8	146.0	634.7
1. Cash	312.7	2.0	24.8	131.0	0.0
2. Cash equivalents	—	0.0	0.0	15.0	0.0
II. Short-term financial investments	27.0	6.7	6.4	20.6	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	27.0	6.7	6.4	20.6	0.0
III. Short-term receivables	3,140.5	3,555.0	3,341.9	2,285.2	1,844.4
1. Short-term trade accounts receivable	70.6	88.4	135.8	195.0	0.0
2. Short-term prepayments to suppliers	1,382.2	1,160.8	1,099.0	203.3	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	43.0	519.8	13.4	10.0	0.0
6. Other short-term receivables	1,748.2	1,874.5	2,133.2	1,916.5	0.0
7. Provision for short-term doubtful debts (*)	-103.5	-88.5	-39.6	-39.6	0.0
8. Assets awaiting resolution	—	0.0	0.0	0.0	0.0
IV. Inventories	2,404.5	2,697.1	2,980.3	3,777.9	3,876.0
1. Inventories	2,404.5	2,697.1	2,980.3	3,777.9	0.0
2. Provision for decline in value of inventories	—	0.0	0.0	0.0	0.0
V. Other short-term assets	28.1	19.3	97.8	81.5	97.4
1. Short-term prepayments	6.6	2.4	52.2	38.8	0.0
2. Value added tax to be reclaimed	21.5	17.0	45.6	42.7	0.0
3. Taxes and other receivables from state authorities	0.0	0.0	0.0	0.0	0.0
4. Government bonds	—	0.0	0.0	0.0	0.0
5. Other short-term assets	—	0.0	0.0	0.0	0.0
B. LONG-TERM ASSETS (200=210+220+240+250+260+270)	2,563.1	1,421.5	1,845.7	3,155.7	2,798.9
I. Long-term receivables	1,107.9	713.7	647.8	1,344.9	0.0
1. Long-term trade receivables	—	0.0	0.0	0.0	562.7
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	126.7	146.5	159.9	0.0	0.0
6. Other long-term receivables	981.2	567.2	487.9	1,344.9	0.0
7. Provision for long-term doubtful debts	—	0.0	0.0	0.0	0.0
II. Fixed assets	1.3	54.6	57.4	62.5	71.3
1. Tangible fixed assets	1.3	54.6	56.9	62.0	71.1
- Cost	15.9	83.3	83.3	88.8	0.0
- Accumulated depreciation	-14.6	-28.7	-26.3	-26.8	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	—	0.0	0.4	0.6	0.2
- Cost	0.2	0.3	1.0	0.9	0.0
- Accumulated depreciation	-0.2	-0.3	-0.5	-0.4	0.0
III. Investment properties	416.9	551.8	588.2	862.5	931.1
- Cost	521.6	678.9	701.5	1,022.7	0.0
- Accumulated depreciation	-104.7	-127.1	-113.2	-160.3	0.0
IV. Long-term assets in progress	—	5.9	23.4	35.9	91.9
1. Long-term production in progress	—	0.0	0.0	0.0	0.0
2. Construction in progress	—	5.9	23.4	35.9	0.0
V. Long-term financial investments	1,029.5	86.3	517.7	487.4	784.8
1. Investments in subsidiaries	—	0.0	0.0	0.0	0.0
2. Investments in associates, joint-ventures	999.2	55.9	55.9	55.9	0.0
3. Investments in other entities	30.3	30.3	461.7	431.4	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	7.5	9.1	11.2	362.5	0.0
1. Long-term prepayments	6.8	8.0	7.0	16.5	0.0
2. Deferred income tax assets	0.7	1.0	4.3	12.0	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	334.0	357.0
5. Goodwill	—	0.0	0.0	0.0	0.0
VII. Goodwill (before 2015)	—	0.0	0.0	0.0	0.0
TOTAL ASSETS (280=100+200)	8,475.8	7,701.6	8,296.9	9,467.0	9,581.6
A. LIABILITIES (300=210+330)	4,922.4	4,067.6	4,709.2	6,009.4	6,050.0
I. Short -term liabilities	3,371.3	3,820.6	3,889.3	3,831.6	3,414.2
1. Short-term trade accounts payable	232.3	197.8	314.2	203.7	218.8
2. Short-term advances from customers	742.7	714.3	573.9	1,097.2	78.9
3. Taxes and other payables to state authorities	113.6	71.8	101.6	85.4	0.0
4. Payable to employees	6.5	4.7	8.9	10.3	0.0
5. Short-term acrrued expenses	84.6	266.8	175.7	60.8	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	—	2.2	8.5	15.9	14.6
9. Other short-term payables	1,070.0	568.5	819.0	970.0	0.0
10. Short-term borrowings and financial leases	1,066.3	1,935.6	1,828.4	1,329.5	2,245.4
11. Provision for short-term liabilities	—	0.0	0.0	0.0	0.0
12.. Bonus and welfare fund	55.3	58.9	59.1	58.8	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	1,551.1	247.0	819.8	2,177.9	2,635.8
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	—	2.6	3.5	3.5	4.3
7. Other long-term liabilities	880.2	139.4	179.4	181.0	0.0
8. Long-term borrowings and financial leases	670.9	105.0	637.0	1,988.4	2,447.0
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	5.1	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)	3,553.4	3,634.0	3,587.8	3,258.0	3,531.6
I. Owner's equity	3,553.4	3,634.0	3,587.8	3,258.0	0.0
1. Owner's capital	3,041.7	3,041.7	3,041.7	3,041.7	3,531.6
- Common stock with voting right	3,041,685,810,000.00	3,041,685,810,000.00	3,041,685,810,000.00	3,041,685,810,000.00	3,041,685,810,000.00
- Preferred stock	—	0.00	0.00	0.00	0.00
2. Share premium	61.0	61.0	61.0	61.0	61.0
3. Convertible bond option	—	0.0	0.0	0.0	0.0
4. Other capital of owners	—	0.0	0.0	0.0	1.1
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	0.4	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	1.1	1.1	0.0
11. Undistributed earnings after tax	450.8	332.7	277.9	154.3	230.4
- Accumulated retained earning at the end of the previous period	332.7	276.3	153.2	214.7	-52.9
- Undistributed earnings in this period	118.0	56.4	124.7	-60.4	283.3
12. Reserves for investment in construction	—	0.0	0.0	0.0	0.0
13. Minority's interest	—	198.6	205.7	199.5	197.4
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)	8,475.8	7,701.6	8,296.9	9,467.0	9,581.6

Item	2025	2024	2023	2022	2021
Profit Before Tax	183.7	107.4	189.0	-12.6	416.6
Depreciation of Fixed Assets and Investment Property	17.6	19.1	26.7	27.6	31.6
Provision (Increase)/Reversal	15.0	50.0	0.0	-0.3	0.0
FX Gain/Loss from Revaluation of Monetary Items	—	0.0	0.0	0.0	0.0
Gain/Loss from Investment Activities	-73.9	106.1	-252.4	-146.6	0.0
Interest Expense	154.5	105.6	155.5	337.3	0.0
Gain/Loss on Disposal of Fixed Assets	—	0.0	0.0	-1.5	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	296.9	388.3	118.7	203.8	184.0
Increase/(Decrease) in Receivables	-2,788.4	200.6	142.9	-1,088.0	0.0
Increase/(Decrease) in Inventory	310.6	320.5	1,059.7	59.3	0.0
Increase/(Decrease) in Payables (Excl. Interest and CIT)	2,031.5	-225.3	-931.3	1,543.5	0.0
Increase/(Decrease) in Prepaid Expenses	-6.7	48.6	-3.9	-40.7	0.0
Changes in Trading Securities	—	0.0	0.0	0.0	0.0
Interest Paid	-265.0	-86.4	-99.0	-379.2	0.0
Corporate Income Tax Paid	-32.5	-49.0	-44.0	-49.8	0.0
Other Operating Receipts	—	0.0	0.0	0.0	0.0
Other Operating Payments	-1.2	-1.0	-1.5	-5.1	0.0
Net Cash Flow from Operating Activities	-454.6	596.4	241.5	243.8	-2,832.1
Payments for Fixed Assets and Other Long-term Assets	-1.0	-0.1	-0.2	-5.1	-14.4
Proceeds from Disposal of Fixed Assets and Long-term Assets	—	0.0	3.0	0.0	145.3
Loans and Purchases of Debt Instruments	-205.9	-841.5	-174.4	-15.3	-627.2
Receipts from Loan Repayments and Sale of Debt Instruments	446.8	348.3	25.3	324.8	459.7
Investments in Other Entities	-72.2	0.0	0.0	-1.4	-1,350.7
Proceeds from Investments in Other Entities	82.0	287.4	830.6	340.9	0.0
Dividends and Interest Income Received	68.7	13.8	2.8	115.4	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	318.4	-192.1	687.1	759.4	-368.5
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	1,968.7	1,070.7	621.8	1,247.0	5,229.6
Repayment of Borrowings	-1,521.8	-1,497.8	-1,671.7	-2,738.9	-1,970.7
Repayment of Finance Leases	—	0.0	0.0	0.0	0.0
Dividends Paid	—	0.0	0.0	0.0	-26.7
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	447.0	-427.1	-1,049.9	-1,491.9	3,232.2
Net Cash Flow During the Period	310.7	-22.8	-121.3	-488.7	429.2
Cash and Cash Equivalents at Beginning of Period	2.0	24.8	146.0	634.7	603.1
FX Difference from Revaluation	—	0.0	0.0	0.0	0.0
Cash and Cash Equivalents at End of Period	312.7	2.0	24.8	146.0	634.7

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	536.8	120.4	428.8	126.6	488.7	98.7	532.0	428.7	331.4	323.8	502.6	301.1
Revenue Deductions	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Net Revenue	536.8	120.4	428.8	126.6	488.7	98.7	532.0	428.7	331.4	323.8	502.6	301.1
Cost of Goods Sold	377.7	92.2	351.1	52.5	340.1	52.7	327.4	277.8	236.4	255.0	460.4	237.1
Gross Profit	159.1	28.2	77.7	74.0	148.6	46.0	204.6	150.9	95.0	68.8	42.2	64.0
Financial Income	32.3	5.9	50.1	13.1	21.0	9.9	34.9	11.3	12.8	2.5	250.6	-0.6
Financial Expenses	68.3	6.7	34.4	40.5	75.5	24.7	107.1	105.5	28.1	31.9	63.1	39.9
Interest Expense	68.2	6.3	33.9	40.4	75.2	24.4	12.2	32.8	27.5	30.8	57.5	37.6
Share of Associates and Joint Ventures	-21.8	—	-0.1	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Selling Expenses	10.7	2.6	1.1	0.4	0.5	0.4	43.1	27.5	28.0	8.7	115.0	3.8
General and Administrative Expenses	31.0	10.4	2.8	12.5	35.8	10.2	63.4	13.4	13.5	11.5	11.9	11.5
Operating Profit	59.5	14.4	89.5	33.7	57.8	20.6	26.0	15.9	38.2	19.1	102.8	8.2
Other Income	2.0	0.0	7.3	0.1	0.4	0.4	-0.2	7.3	9.6	4.1	4.3	4.9
Other Expenses	0.9	1.9	0.7	23.8	0.8	0.5	1.8	3.7	1.9	1.3	8.5	1.3
Other Profit	1.1	-1.9	6.6	-23.8	-0.5	-0.1	-2.0	3.6	7.7	2.7	-4.2	3.6
Profit Before Tax	60.6	12.5	96.1	9.9	57.4	20.5	24.0	19.5	45.9	21.8	98.6	11.8
Current Income Tax Expense	19.5	3.6	26.6	4.3	21.9	5.5	16.9	7.5	14.5	4.3	20.9	7.6
Deferred Income Tax Expense	—	—	-0.2	-0.1	—	—	1.4	0.0	0.0	1.8	4.8	-0.1
Net Income	41.1	8.9	69.7	5.7	35.5	15.0	5.7	11.9	31.4	15.8	72.8	4.3
Non-controlling Interest	—	—	1.0	-0.1	2.2	0.5	1.3	1.4	2.4	-1.1	2.0	0.6
Profit Attributable to Parent	41.1	8.9	68.7	5.8	33.3	14.5	4.4	10.5	29.0	16.8	70.8	3.7
Earnings per Share	134.97	27.00	225.74	19.08	109.54	46.00	14.40	34.65	95.41	55.00	232.81	12.22
Diluted EPS	134.97	29.25	225.74	19.08	109.54	47.55	14.40	34.65	95.41	55.40	232.81	12.22

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)	5,673.5	5,496.4	5,912.8	7,390.5	6,301.2	6,467.4	6,285.0	6,311.0	6,455.1	6,700.3	6,452.5	6,279.8
I. Cash and cash equivalents	343.1	319.2	312.7	245.4	59.8	57.2	2.0	18.1	13.3	64.9	24.8	46.4
1. Cash	343.1	319.2	312.7	245.4	59.8	57.2	2.0	15.4	10.6	62.3	24.8	20.4
2. Cash equivalents	—	—	—	—	—	—	0.0	2.6	2.6	2.6	0.0	26.0
II. Short-term financial investments	169.2	76.6	27.0	26.9	6.8	6.7	6.7	6.5	6.5	6.4	6.4	19.0
1. Available for sale securities	55.5	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
2. Provision for diminution in value of available for sale securities (*)	-1.9	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
3. Held to maturity investments	115.5	76.6	27.0	26.9	6.8	6.7	6.7	6.5	6.5	6.4	6.4	19.0
III. Short-term receivables	2,586.1	2,600.5	3,140.5	4,539.9	3,779.0	3,634.5	3,559.1	3,588.7	3,635.9	3,678.2	3,341.8	2,847.4
1. Short-term trade accounts receivable	124.3	79.4	70.6	59.8	97.2	81.0	90.6	137.2	133.7	124.0	135.8	130.9
2. Short-term prepayments to suppliers	1,388.9	1,411.2	1,382.2	2,125.9	1,226.0	1,202.1	1,162.6	1,016.2	1,112.9	1,106.8	1,099.0	675.5
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	—	—	43.0	464.8	551.8	546.8	519.8	494.7	303.8	373.6	13.4	10.7
6. Other short-term receivables	1,192.1	1,212.7	1,748.2	2,003.0	2,017.4	1,893.1	1,874.5	1,980.2	2,125.1	2,113.4	2,133.2	2,069.9
7. Provision for short-term doubtful debts (*)	-119.2	-102.9	-103.5	-113.5	-113.5	-88.5	-88.5	-39.6	-39.6	-39.6	-39.6	-39.6
8. Assets awaiting resolution	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
IV. Inventories	2,515.4	2,446.0	2,404.5	2,566.0	2,451.3	2,754.7	2,698.4	2,671.1	2,756.3	2,895.3	2,980.4	3,320.3
1. Inventories	2,515.4	2,446.0	2,404.5	2,566.0	2,451.3	2,754.7	2,698.4	2,671.1	2,756.3	2,895.3	2,980.4	3,320.3
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	59.7	54.2	28.1	12.3	4.4	14.2	18.9	26.6	43.1	55.5	99.2	46.6
1. Short-term prepayments	46.0	29.2	6.6	3.0	1.9	2.4	2.4	19.2	35.4	46.9	52.2	28.6
2. Value added tax to be reclaimed	13.7	25.0	21.5	9.3	2.5	11.8	16.5	7.4	7.7	8.6	45.6	18.0
3. Taxes and other receivables from state authorities	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	1.3	0.0
4. Government bonds	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
5. Other short-term assets	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
B. LONG-TERM ASSETS (200=210+220+240+250+260+270)	2,771.4	2,946.5	2,563.1	1,406.1	1,391.5	1,425.4	1,421.5	1,793.9	2,005.4	2,011.3	1,845.7	2,291.3
I. Long-term receivables	298.5	977.5	1,107.9	715.9	724.2	722.5	713.7	817.9	833.6	837.5	647.8	954.9
1. Long-term trade receivables	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
2. Long-term prepayments to suppliers	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
3. Capital at inter-company	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
4. Long-term inter-company receivables	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
5. Long-term loan receivables	—	—	126.7	152.2	146.0	144.3	146.5	300.7	300.7	304.6	159.9	0.0
6. Other long-term receivables	298.5	977.5	981.2	563.7	578.2	578.2	567.2	517.2	532.9	532.9	487.9	954.9
7. Provision for long-term doubtful debts	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
II. Fixed assets	1.2	1.2	1.3	53.8	53.6	54.1	54.6	55.5	56.1	56.7	57.4	59.0
1. Tangible fixed assets	1.2	1.2	1.3	53.8	53.6	54.1	54.6	55.1	55.7	56.3	56.9	58.6
- Cost	16.0	15.9	—	—	—	—	83.3	83.3	83.3	83.3	83.3	84.0
- Accumulated depreciation	-14.8	-14.7	—	—	—	—	-28.7	-28.1	-27.5	-26.9	-26.3	-25.4
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	—	—	—	—	—	—	0.0	0.3	0.4	0.4	0.4	0.4
- Cost	0.2	0.2	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
- Accumulated depreciation	-0.2	-0.2	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
III. Investment properties	341.4	414.1	416.9	515.6	519.4	547.8	551.8	575.7	579.9	584.0	588.2	762.2
- Cost	445.6	521.6	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
- Accumulated depreciation	-104.2	-107.6	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
IV. Long-term assets in progress	—	—	—	—	—	5.9	5.9	5.9	5.9	5.9	23.4	5.9
1. Long-term production in progress	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
2. Construction in progress	—	—	—	—	—	5.9	5.9	5.9	5.9	5.9	23.4	5.9
V. Long-term financial investments	2,125.1	1,547.8	1,029.5	113.5	86.3	86.3	86.3	327.6	517.7	517.7	517.7	487.4
1. Investments in subsidiaries	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
2. Investments in associates, joint-ventures	1,350.1	1,399.1	999.2	83.1	55.9	55.9	55.9	55.9	55.9	55.9	55.9	55.9
3. Investments in other entities	588.1	30.3	30.3	30.3	30.3	30.3	30.3	271.7	461.7	461.7	461.7	431.4
4. Provision for diminution in value of long-term investments	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
5. Held to maturity investments	186.8	118.3	—	—	—	—	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	5.3	6.0	7.5	7.3	8.0	8.8	9.1	11.3	12.3	9.4	11.2	21.8
1. Long-term prepayments	4.6	5.3	6.8	6.2	6.9	7.8	8.0	8.9	9.8	7.0	7.0	7.2
2. Deferred income tax assets	0.7	0.7	0.7	1.1	1.0	1.0	1.0	2.4	2.5	2.5	4.3	14.6
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)	8,444.9	8,442.9	8,475.8	8,796.6	7,692.6	7,892.8	7,706.5	8,104.9	8,460.5	8,711.6	8,298.3	8,571.0
A. LIABILITIES (300=210+330)	4,696.3	4,881.4	4,922.4	5,109.2	4,009.9	4,244.4	4,070.0	4,470.8	4,837.8	5,108.3	4,710.1	5,052.8
I. Short -term liabilities	2,747.1	3,342.2	3,357.3	3,323.6	3,220.1	3,743.1	3,822.9	3,499.2	3,964.7	4,286.3	3,883.4	3,327.1
1. Short-term trade accounts payable	166.3	154.1	232.3	169.0	178.8	180.8	193.4	184.0	188.1	225.7	314.2	199.5
2. Short-term advances from customers	729.3	807.2	742.7	662.5	691.5	815.0	714.3	1,088.6	1,101.8	1,246.8	573.9	776.2
3. Taxes and other payables to state authorities	108.2	99.1	113.6	95.7	98.9	77.7	72.2	62.0	96.2	112.0	102.8	71.1
4. Payable to employees	4.0	3.6	6.5	4.1	6.2	5.8	4.7	9.2	4.6	6.0	8.9	4.3
5. Short-term acrrued expenses	96.1	83.2	84.6	190.3	298.4	278.4	271.0	271.5	227.8	225.1	175.7	160.5
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	—	—	—	1.4	3.7	1.4	2.2	1.4	2.7	5.6	8.5	7.1
9. Other short-term payables	627.9	963.0	1,070.0	628.8	448.5	561.9	570.5	477.4	636.7	655.6	818.7	917.4
10. Short-term borrowings and financial leases	960.9	1,177.5	1,052.3	1,513.9	1,436.0	1,764.0	1,935.6	1,345.1	1,646.7	1,751.1	1,821.5	1,132.6
11. Provision for short-term liabilities	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
12.. Bonus and welfare fund	54.4	54.6	55.3	57.9	58.0	58.1	58.9	60.0	60.2	58.6	59.1	58.3
13. Price stabilization fund	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
14. Government bonds	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
II. Long-term liabilities	1,949.2	1,539.1	1,565.1	1,785.6	789.7	501.3	247.0	971.6	873.1	822.0	826.7	1,725.7
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	—	—	—	2.3	0.4	2.6	2.6	3.1	3.3	3.4	3.5	3.4
7. Other long-term liabilities	1,145.0	830.5	880.2	918.3	669.8	384.5	139.4	316.4	221.7	179.3	179.4	180.0
8. Long-term borrowings and financial leases	762.2	708.7	684.9	865.1	119.5	114.2	105.0	652.0	648.1	639.3	643.9	1,536.7
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	42.1	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	5.5
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)	3,748.6	3,561.6	3,553.4	3,687.4	3,682.8	3,648.4	3,636.5	3,634.1	3,622.8	3,603.4	3,588.1	3,518.2
I. Owner's equity	3,748.6	3,561.6	3,553.4	3,687.4	3,682.8	3,648.4	3,636.5	3,634.1	3,622.8	3,603.4	3,588.1	3,518.2
1. Owner's capital	3,041.7	3,041.7	3,041.7	3,041.7	3,041.7	3,041.7	3,041.7	3,041.7	3,041.7	3,041.7	3,041.7	3,041.7
- Common stock with voting right	3,041,685,810,000.00	3,041,685,810,000.00	3,041,685,810,000.00	3,041,685,810,000.00	3,041,685,810,000.00	3,041,685,810,000.00	3,041,685,810,000.00	3,041,685,810,000.00	3,041,685,810,000.00	3,041,685,810,000.00	3,041,685,810,000.00	3,041,685,810,000.00
- Preferred stock	—	—	—	—	—	—	0.00	0.00	0.00	0.00	0.00	0.00
2. Share premium	61.0	61.0	61.0	61.0	61.0	61.0	61.0	61.0	61.0	61.0	61.0	61.0
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	0.6	0.4	0.4	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	1.1	1.1	1.1	1.6	1.1
11. Undistributed earnings after tax	499.2	458.9	450.8	383.6	378.8	346.6	334.9	331.2	312.3	294.6	277.8	210.2
- Accumulated retained earning at the end of the previous period	450.8	450.8	332.7	332.7	332.7	332.7	277.6	276.3	267.3	277.9	153.1	154.1
- Undistributed earnings in this period	48.4	8.1	118.0	50.8	46.1	13.9	57.4	55.0	45.0	16.7	124.8	56.1
12. Reserves for investment in construction	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
13. Minority's interest	146.8	—	—	201.1	201.3	199.1	198.9	198.5	206.3	204.6	206.0	204.2
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)	8,444.9	8,442.9	8,475.8	8,796.6	7,692.6	7,892.8	7,706.5	8,104.9	8,460.5	8,711.6	8,298.3	8,571.0

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	60.6	12.5	96.1	9.9	57.2	20.5	24.0	19.5	45.9	21.8	99.3	11.8
Depreciation of Fixed Assets and Investment Property	2.9	2.9	3.9	4.4	4.6	4.6	4.7	4.8	4.8	4.8	8.5	7.7
Provision (Increase)/Reversal	17.6	—	-10.0	0.0	25.0	—	50.0	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	-32.3	-5.9	-29.9	-13.1	-21.0	-9.9	59.5	61.1	-12.8	-2.5	-250.5	0.6
Interest Expense	68.2	6.3	13.8	40.5	75.5	24.7	12.6	33.2	28.1	31.9	51.5	39.9
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	117.0	15.9	73.9	41.8	141.3	40.0	150.7	118.5	65.9	56.1	-91.1	60.1
Increase/(Decrease) in Receivables	65.4	670.7	-2,722.2	117.3	-175.5	-8.0	80.7	197.3	-37.2	42.6	78.9	76.9
Increase/(Decrease) in Inventory	0.4	-41.5	149.1	-114.6	333.7	-57.6	-7.5	67.7	126.6	115.0	491.3	113.7
Increase/(Decrease) in Payables (Excl. Interest and CIT)	92.9	-359.2	2,257.1	-571.7	56.3	289.8	-559.7	39.8	-178.3	419.3	-579.2	-196.1
Increase/(Decrease) in Prepaid Expenses	-16.0	-21.2	-7.9	-0.4	1.3	0.3	17.5	17.1	8.6	5.4	-23.4	2.3
Changes in Trading Securities	-55.5	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Interest Paid	-49.6	-2.5	-72.4	-147.8	-23.1	-21.6	-37.8	-20.5	-11.7	-16.3	-56.9	-4.1
Corporate Income Tax Paid	-6.8	-8.8	-15.3	-15.5	-1.7	—	-0.2	-43.8	-4.5	-0.5	-1.7	-37.9
Other Operating Receipts	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Other Operating Payments	-0.2	-0.7	-0.3	0.0	-0.1	-0.8	-0.2	-0.2	0.1	-0.7	-0.9	-0.2
Net Cash Flow from Operating Activities	147.6	252.7	-337.9	-691.0	332.3	242.0	-356.5	375.8	-30.6	620.7	-182.9	14.6
Payments for Fixed Assets and Other Long-term Assets	-0.1	—	0.0	-0.9	-0.1	—	-0.1	0.0	0.0	0.0	-0.1	4.2
Proceeds from Disposal of Fixed Assets and Long-term Assets	—	—	—	—	—	—	0.0	0.0	0.0	0.0	-1.9	3.5
Loans and Purchases of Debt Instruments	-76.1	-34.0	-110.2	-40.9	-13.8	-41.0	-63.7	-199.5	-437.1	-146.5	-163.7	17.6
Receipts from Loan Repayments and Sale of Debt Instruments	5.7	35.8	321.9	101.6	7.0	16.3	185.2	8.6	510.7	-358.4	13.7	1.6
Investments in Other Entities	0.0	-399.9	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Proceeds from Investments in Other Entities	107.9	—	82.0	—	—	—	172.4	117.7	0.0	0.0	709.5	0.0
Dividends and Interest Income Received	2.0	2.9	47.2	20.6	0.1	0.7	3.5	0.1	1.5	0.3	1.3	0.3
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	39.4	-395.3	295.9	53.3	-6.8	-24.0	297.2	-73.1	75.1	-504.5	558.8	27.3
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	382.7	245.9	643.2	972.4	228.9	124.2	661.3	231.8	145.4	32.2	437.2	15.3
Repayment of Borrowings	-545.8	-96.8	-533.9	-149.1	-551.9	-286.9	-618.2	-529.7	-241.6	-108.3	-834.7	-100.3
Repayment of Finance Leases	—	—	—	—	—	—	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
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	-163.1	149.1	109.3	823.3	-323.0	-162.7	43.2	-298.0	-96.2	-76.1	-397.5	-85.1
Net Cash Flow During the Period	23.9	6.5	67.3	185.6	2.5	55.3	-16.1	4.8	-51.7	40.2	-21.6	-43.2
Cash and Cash Equivalents at Beginning of Period	319.2	312.7	245.4	59.8	57.2	2.0	24.8	24.8	24.8	24.8	146.0	146.0
FX Difference from Revaluation	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Cash and Cash Equivalents at End of Period	343.1	319.2	312.7	245.4	59.8	57.2	2.0	18.1	13.3	64.9	24.8	46.4

Giải mã BCTC

Điểm nhấn trong BCTC của CTCP Đầu tư Hải Phát (HPX) mà bạn nên biết

Q2/2026 On a TTM 2026Q2 basis, HPX posted a sharp profit increase versus the same period, suggesting a clear improvement from a low base — earnings have been recovering gradually over multiple periods.

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

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