The financial statements of IMP

Income statement, balance sheet and cash flow, by quarter and by year. Unit: VND billion, unless a line states otherwise.

Item	2025	2024	2023	2022	2021
Revenue	2,914.3	2,512.8	2,113.9	1,676.3	1,301.3
Revenue Deductions	473.2	307.7	119.8	32.6	0.0
Net Revenue	2,441.1	2,205.1	1,994.0	1,643.7	1,266.6
Cost of Goods Sold	1,439.5	1,349.6	1,183.5	946.4	0.0
Gross Profit	1,001.6	855.6	810.5	697.4	488.0
Financial Income	22.7	13.3	24.8	23.5	18.4
Financial Expenses	40.1	25.2	31.5	29.4	-18.0
Interest Expense	16.5	3.5	6.0	3.8	-5.5
Share of Associates and Joint Ventures	—	0.0	0.0	0.0	-0.0
Selling Expenses	378.3	312.1	309.9	269.0	-181.3
General and Administrative Expenses	160.8	128.3	119.6	131.8	-72.6
Operating Profit	445.0	403.3	374.4	290.6	234.5
Other Income	2.8	2.4	3.3	1.0	0.0
Other Expenses	1.5	1.5	0.4	0.2	0.0
Other Profit	1.2	0.9	2.9	0.8	4.4
Profit Before Tax	446.2	404.2	377.3	291.4	238.9
Current Income Tax Expense	97.1	83.3	77.7	67.9	-49.8
Deferred Income Tax Expense	—	0.0	0.0	0.0	0.0
Net Income	349.1	320.9	299.6	223.5	189.1
Non-controlling Interest	—	0.0	0.0	0.0	-0.0
Profit Attributable to Parent	349.1	320.9	299.6	223.5	189.1
Earnings per Share VND per share	1,976.00	1,932.00	3,637.00	2,951.00	2,600.00
Diluted EPS VND per share	2,266.50	2,082.94	3,637.00	2,951.00	2,834.78

Item	2025	2024	2023	2022	2021
A. SHORT-TERM ASSETS (100=110+120+130+140+150)	1,507.4	1,409.5	1,207.1	1,103.6	1,176.3
I. Cash and cash equivalents	189.2	162.0	106.2	178.8	271.3
1. Cash	59.2	102.0	106.2	88.8	0.0
2. Cash equivalents	130.0	60.0	0.0	90.0	0.0
II. Short-term financial investments	212.1	142.0	93.0	211.3	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	212.1	142.0	93.0	211.3	0.0
III. Short-term receivables	404.2	383.7	296.6	270.9	295.1
1. Short-term trade accounts receivable	327.7	338.5	256.8	231.2	0.0
2. Short-term prepayments to suppliers	42.1	34.0	34.8	27.0	0.0
3. Short-term inter-company receivables	—	0.0	0.0	0.0	0.0
4. Construction contract progress receipts due from customers	—	0.0	0.0	0.0	0.0
5. Short-term loan receivables	—	0.0	0.0	0.0	0.0
6. Other short-term receivables	38.8	15.0	7.7	26.6	0.0
7. Provision for short-term doubtful debts (*)	-4.5	-3.8	-2.8	-13.8	0.0
8. Assets awaiting resolution	—	0.0	0.0	0.0	0.0
IV. Inventories	677.7	705.1	699.4	435.8	492.1
1. Inventories	682.3	708.3	702.2	441.4	0.0
2. Provision for decline in value of inventories	-4.6	-3.3	-2.7	-5.6	0.0
V. Other short-term assets	24.2	16.7	11.9	6.6	5.5
1. Short-term prepayments	21.3	15.6	6.5	1.6	0.0
2. Value added tax to be reclaimed	2.9	1.2	5.4	5.0	0.0
3. Taxes and other receivables from state authorities	—	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)	1,275.2	1,095.2	1,185.5	1,173.4	1,118.4
I. Long-term receivables	1.0	1.8	2.3	0.1	0.0
1. Long-term trade receivables	—	0.0	0.0	0.0	0.1
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	1.0	1.8	2.3	0.1	0.0
7. Provision for long-term doubtful debts	—	0.0	0.0	0.0	0.0
II. Fixed assets	781.0	858.8	935.6	488.7	509.8
1. Tangible fixed assets	707.8	784.6	861.4	415.7	436.2
- Cost	1,486.8	1,473.2	1,450.9	937.1	0.0
- Accumulated depreciation	-778.9	-688.6	-589.5	-521.4	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	73.2	74.2	74.2	73.0	73.6
- Cost	103.8	103.7	101.6	99.1	0.0
- Accumulated depreciation	-30.5	-29.5	-27.5	-26.1	0.0
III. Investment properties	—	0.0	0.0	0.0	0.0
- Cost	—	0.0	0.0	0.0	0.0
- Accumulated depreciation	—	0.0	0.0	0.0	0.0
IV. Long-term assets in progress	37.4	43.9	47.4	580.7	519.5
1. Long-term production in progress	—	0.0	0.0	0.0	0.0
2. Construction in progress	37.4	43.9	47.4	580.7	0.0
V. Long-term financial investments	67.0	67.0	71.3	71.3	51.0
1. Investments in subsidiaries	—	0.0	0.0	0.0	0.0
2. Investments in associates, joint-ventures	67.1	67.1	70.9	70.9	0.0
3. Investments in other entities	—	0.0	0.6	0.6	0.0
4. Provision for diminution in value of long-term investments	-0.2	-0.2	-0.3	-0.3	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	388.8	123.7	129.0	32.6	0.0
1. Long-term prepayments	388.8	123.7	129.0	32.6	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	38.1
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)	2,782.6	2,504.8	2,392.6	2,276.9	2,294.7
A. LIABILITIES (300=210+330)	476.1	321.7	308.0	382.5	500.3
I. Short -term liabilities	372.4	321.7	308.0	382.5	408.6
1. Short-term trade accounts payable	80.8	77.0	70.5	85.9	92.7
2. Short-term advances from customers	31.7	17.3	5.9	33.5	25.4
3. Taxes and other payables to state authorities	32.6	36.0	21.9	27.8	0.0
4. Payable to employees	12.2	0.3	57.1	73.1	0.0
5. Short-term acrrued expenses	40.9	30.9	47.3	43.6	0.0
6. Short-term inter-company payables	—	0.0	0.0	0.0	0.0
7. Construction contract progress payments due to suppliers	—	0.0	0.0	0.0	0.0
8. Short-term unearned revenue	—	0.0	0.0	0.0	0.0
9. Other short-term payables	18.2	33.6	20.9	5.2	0.0
10. Short-term borrowings and financial leases	112.8	86.1	49.4	95.0	172.1
11. Provision for short-term liabilities	—	0.0	0.0	0.0	0.0
12.. Bonus and welfare fund	43.3	40.5	35.1	18.4	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	103.7	0.0	0.0	0.0	91.7
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	—	0.0	0.0	0.0	0.0
7. Other long-term liabilities	3.7	0.0	0.0	0.0	0.0
8. Long-term borrowings and financial leases	100.0	0.0	0.0	0.0	91.7
9. Convertible bonds	—	0.0	0.0	0.0	0.0
10. Preferred stock (Debts) VND per share	—	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	—	0.0	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)	2,306.5	2,183.1	2,084.6	1,894.4	1,794.4
I. Owner's equity	2,306.5	2,183.1	2,084.6	1,894.4	0.0
1. Owner's capital	1,540.4	1,540.4	700.4	667.1	1,794.4
- Common stock with voting right VND per share	1,540,427,620,000.00	1,540,427,620,000.00	700,384,490,000.00	667,053,700,000.00	667,053,700,000.00
- Preferred stock VND per share	—	0.00	0.00	0.00	0.00
2. Share premium	187.3	187.3	507.4	507.4	507.4
3. Convertible bond option	—	0.0	0.0	0.0	0.0
4. Other capital of owners	2.4	2.4	2.4	2.4	2.4
5. Treasury shares VND per share	-358,600,000.00	-358,600,000.00	-358,600,000.00	-358,600,000.00	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	127.7	132.5	434.7	453.3	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	449.0	320.8	440.1	264.6	197.4
- Accumulated retained earning at the end of the previous period	95.1	0.0	121.9	1.6	0.4
- Undistributed earnings in this period	353.9	320.8	318.2	263.0	197.0
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)	2,782.6	2,504.8	2,392.6	2,276.9	2,294.7

Item	2025	2024	2023	2022	2021
Profit Before Tax	446.2	404.2	377.3	291.4	238.9
Depreciation of Fixed Assets and Investment Property	104.7	105.6	82.6	60.4	60.4
Provision (Increase)/Reversal	2.1	1.6	-2.4	4.8	0.0
FX Gain/Loss from Revaluation of Monetary Items	-0.0	-0.0	0.2	3.4	0.0
Gain/Loss from Investment Activities	-19.9	-8.8	-22.4	-19.9	0.0
Interest Expense	16.5	3.5	6.0	3.8	0.0
Gain/Loss on Disposal of Fixed Assets	—	0.0	0.0	0.0	0.0
Interest Income and Dividends	—	0.0	0.0	0.0	0.0
Amortization of Goodwill	—	0.0	0.0	0.0	0.0
Other Adjustments	—	0.0	0.0	0.0	0.0
Operating Profit Before Changes in Working Capital	549.7	506.1	441.3	343.9	275.6
Increase/(Decrease) in Receivables	-21.5	-83.3	-30.5	20.1	0.0
Increase/(Decrease) in Inventory	26.0	-6.2	-260.7	52.4	0.0
Increase/(Decrease) in Payables (Excl. Interest and CIT)	34.2	20.3	25.5	39.6	0.0
Increase/(Decrease) in Prepaid Expenses	-270.9	-3.7	-101.4	7.0	0.0
Changes in Trading Securities	—	0.0	0.0	1.5	0.0
Interest Paid	-16.4	-3.5	-6.7	-4.5	0.0
Corporate Income Tax Paid	-101.0	0.0	-84.0	-59.6	0.0
Other Operating Receipts	—	-70.8	0.0	0.0	0.0
Other Operating Payments	-145.9	-142.6	-23.0	-21.9	0.0
Net Cash Flow from Operating Activities	54.2	216.3	-39.5	378.6	234.9
Payments for Fixed Assets and Other Long-term Assets	-26.9	-96.8	-63.5	-99.4	-52.9
Proceeds from Disposal of Fixed Assets and Long-term Assets	1.1	4.8	2.5	0.6	8.7
Loans and Purchases of Debt Instruments	-477.3	0.0	-383.0	-451.2	-247.0
Receipts from Loan Repayments and Sale of Debt Instruments	407.2	0.0	501.3	353.2	195.9
Investments in Other Entities	—	0.0	0.0	-20.3	0.0
Proceeds from Investments in Other Entities	—	6.1	0.0	0.0	0.0
Dividends and Interest Income Received	19.3	7.7	21.8	17.8	0.0
Increase/(Decrease) in Term Deposits	—	-49.0	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	-76.6	-127.2	79.1	-199.3	-83.1
Proceeds from Equity Issuance and Capital Contributions VND per share	—	0.00	0.00	0.00	0.00
Share Repurchases VND per share	—	0.00	0.00	0.00	0.00
Proceeds from Borrowings	666.9	388.0	229.7	59.8	324.8
Repayment of Borrowings	-540.2	-351.3	-275.3	-231.5	-190.3
Repayment of Finance Leases	—	0.0	0.0	0.0	0.0
Dividends Paid	-77.0	-70.0	-66.7	-100.0	-100.0
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	49.7	-33.3	-112.2	-271.7	34.5
Net Cash Flow During the Period	27.2	55.8	-72.6	-92.4	208.7
Cash and Cash Equivalents at Beginning of Period	162.0	106.2	178.8	271.3	85.3
FX Difference from Revaluation	-0.0	0.0	-0.0	-0.0	-0.2
Cash and Cash Equivalents at End of Period	189.2	162.0	106.2	178.8	271.3

Item	Q2'26	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24	Q1'24	Q4'23	Q3'23
Revenue	666.2	629.2	795.9	676.9	770.1	671.5	767.3	618.0	582.8	544.7	675.3	514.1
Revenue Deductions	104.0	83.0	155.1	103.3	137.4	77.4	115.2	73.3	65.6	53.6	67.1	47.1
Net Revenue	562.2	546.2	640.8	573.6	632.7	594.1	652.1	544.7	517.2	491.1	608.2	466.9
Cost of Goods Sold	326.5	319.6	354.4	346.7	378.8	359.6	386.3	336.0	316.6	310.6	402.8	285.8
Gross Profit	235.7	226.6	286.4	226.9	253.9	234.4	265.7	208.8	200.6	180.5	205.4	181.1
Financial Income	7.8	5.3	3.8	4.8	9.9	4.2	5.0	3.7	2.8	1.9	4.0	6.3
Financial Expenses	7.6	6.7	8.6	10.1	12.6	8.8	7.6	5.5	6.4	5.7	8.7	8.2
Interest Expense	3.3	2.5	3.2	5.0	6.2	2.2	1.2	1.0	0.9	0.4	0.9	2.4
Share of Associates and Joint Ventures	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Selling Expenses	83.1	87.6	101.7	81.0	98.1	97.6	75.6	83.8	83.5	69.2	75.3	71.4
General and Administrative Expenses	35.5	35.3	45.2	39.0	39.6	37.0	35.5	32.6	31.3	28.9	33.8	22.3
Operating Profit	117.3	102.2	134.7	101.6	113.4	95.2	152.0	90.5	82.2	78.5	91.5	85.5
Other Income	0.5	0.6	0.5	0.4	1.4	0.4	0.4	0.5	0.9	0.6	0.4	1.2
Other Expenses	0.0	0.0	0.0	1.2	0.0	0.3	0.1	0.1	0.0	1.3	0.4	0.1
Other Profit	0.5	0.6	0.5	-0.8	1.4	0.1	0.3	0.5	0.9	-0.7	0.0	1.1
Profit Before Tax	117.9	102.8	135.2	100.9	114.9	95.3	152.3	91.0	83.1	77.8	91.5	86.7
Current Income Tax Expense	23.9	20.8	27.7	24.0	24.6	20.8	31.7	18.6	17.1	15.9	19.1	17.0
Deferred Income Tax Expense	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Net Income	93.9	82.0	107.5	76.9	90.3	74.5	120.6	72.4	65.9	61.9	72.3	69.7
Non-controlling Interest	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Profit Attributable to Parent	93.9	82.0	107.5	76.9	90.3	74.5	120.6	72.4	65.9	61.9	72.3	69.7
Earnings per Share VND per share	543.00	474.00	627.00	429.00	504.00	448.00	726.00	436.00	794.00	752.00	878.00	889.00
Diluted EPS VND per share	609.75	532.44	697.79	499.16	586.17	483.38	782.96	470.06	941.25	884.09	1,033.00	1,044.97

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)	1,684.1	1,541.4	1,507.4	1,660.1	1,701.1	1,837.8	1,409.5	1,466.8	1,359.3	1,316.6	1,207.1	1,303.1
I. Cash and cash equivalents	156.8	75.8	189.2	173.6	261.7	303.0	162.0	183.4	127.5	108.7	106.2	98.0
1. Cash	76.6	75.8	59.2	143.6	151.7	82.8	102.0	143.4	47.5	108.7	106.2	68.0
2. Cash equivalents	80.2	—	130.0	30.0	110.0	220.2	60.0	40.0	80.0	0.0	0.0	30.0
II. Short-term financial investments	346.7	386.0	212.1	222.1	282.3	152.3	142.0	87.0	132.0	132.0	93.0	103.0
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	346.7	386.0	212.1	222.1	282.3	152.3	142.0	87.0	132.0	132.0	93.0	103.0
III. Short-term receivables	494.4	422.0	404.2	495.6	479.0	696.1	383.7	420.2	378.9	363.2	296.6	311.0
1. Short-term trade accounts receivable	455.7	391.5	327.7	444.3	417.4	382.2	338.5	361.0	339.0	309.6	256.8	267.0
2. Short-term prepayments to suppliers	36.6	26.4	42.1	39.2	44.6	285.1	34.0	52.1	28.7	42.0	34.8	34.6
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	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
6. Other short-term receivables	9.0	9.8	38.8	16.2	20.2	32.5	15.0	10.8	15.2	15.1	7.7	13.5
7. Provision for short-term doubtful debts (*)	-7.0	-5.8	-4.5	-4.1	-3.3	-3.8	-3.8	-3.8	-3.9	-3.5	-2.8	-4.0
8. Assets awaiting resolution	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
IV. Inventories	670.0	639.1	677.7	752.4	664.9	660.7	705.1	770.0	713.2	706.1	699.4	771.0
1. Inventories	675.2	643.7	682.3	755.9	668.3	663.9	708.3	773.1	716.2	708.8	702.2	775.0
2. Provision for decline in value of inventories	-5.1	-4.6	-4.6	-3.4	-3.4	-3.3	-3.3	-3.1	-3.1	-2.7	-2.7	-4.0
V. Other short-term assets	16.2	18.5	24.2	16.4	13.2	25.7	16.7	6.2	7.7	6.6	11.9	20.0
1. Short-term prepayments	13.8	16.5	21.3	13.8	11.1	22.2	15.6	2.8	4.7	4.8	6.5	12.4
2. Value added tax to be reclaimed	2.5	2.0	2.9	2.6	2.0	3.5	1.2	3.4	2.9	1.8	5.4	7.7
3. Taxes and other receivables from state authorities	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	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)	1,262.5	1,279.5	1,275.2	1,307.3	1,324.0	1,076.6	1,095.2	1,114.9	1,145.7	1,156.8	1,185.5	1,183.7
I. Long-term receivables	1.1	1.0	1.0	1.8	1.8	1.8	1.8	2.3	2.3	2.3	2.3	0.1
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	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
6. Other long-term receivables	1.1	1.0	1.0	1.8	1.8	1.8	1.8	2.3	2.3	2.3	2.3	0.1
7. Provision for long-term doubtful debts	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
II. Fixed assets	750.7	761.0	781.0	805.1	820.5	841.3	858.8	882.6	904.9	912.7	935.6	940.2
1. Tangible fixed assets	678.7	688.4	707.8	731.3	745.9	767.3	784.6	807.8	829.9	839.0	861.4	865.6
- Cost	1,506.3	1,492.5	—	—	—	—	1,473.2	1,470.8	1,467.4	1,450.9	1,450.9	1,430.1
- Accumulated depreciation	-827.6	-804.0	—	—	—	—	-688.6	-663.0	-637.5	-611.9	-589.5	-564.5
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	71.9	72.5	73.2	73.9	74.6	74.0	74.2	74.8	75.1	73.7	74.2	74.6
- Cost	103.8	103.8	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
- Accumulated depreciation	-31.8	-31.2	—	—	—	—	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	42.9	39.9	37.4	34.3	28.1	35.4	43.9	54.2	48.2	52.1	47.4	59.3
1. Long-term production in progress	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
2. Construction in progress	42.9	39.9	37.4	34.3	28.1	35.4	43.9	54.2	48.2	52.1	47.4	59.3
V. Long-term financial investments	97.1	97.1	67.0	67.0	67.0	67.0	67.0	71.3	71.3	71.3	71.3	71.3
1. Investments in subsidiaries	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
2. Investments in associates, joint-ventures	97.3	97.3	67.1	67.1	67.1	67.1	67.1	70.9	70.9	70.9	70.9	70.9
3. Investments in other entities	—	—	—	—	—	—	0.0	0.6	0.6	0.6	0.6	0.6
4. Provision for diminution in value of long-term investments	-0.2	-0.2	-0.2	-0.2	-0.2	-0.2	-0.2	-0.3	-0.3	-0.3	-0.3	-0.3
5. Held to maturity investments	—	—	—	—	—	—	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	370.8	380.6	388.8	399.1	406.7	131.1	123.7	104.5	119.0	118.5	129.0	112.8
1. Long-term prepayments	370.8	380.6	388.8	399.1	406.7	131.1	123.7	104.5	119.0	118.5	129.0	112.8
2. Deferred income tax assets	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
3. Long-term equipment, supplies, spare parts	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
4. Other long-term assets	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
5. Goodwill	—	—	—	—	—	—	0.0	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)	2,946.7	2,820.9	2,782.6	2,967.4	3,025.1	2,914.4	2,504.8	2,581.7	2,505.0	2,473.3	2,392.6	2,486.8
A. LIABILITIES (300=210+330)	605.6	442.3	476.1	768.4	902.9	666.8	321.7	431.6	427.3	326.8	308.0	474.5
I. Short -term liabilities	501.9	338.6	372.4	591.4	645.9	409.8	321.7	431.6	427.3	326.8	308.0	474.5
1. Short-term trade accounts payable	90.8	89.7	80.8	154.2	169.9	82.0	77.0	111.0	71.8	77.1	70.5	95.9
2. Short-term advances from customers	13.6	9.6	31.7	16.1	6.2	4.6	17.3	2.4	3.8	3.8	5.9	4.4
3. Dividends and profits payable	92.4	—	—	—	—	—	—	—	—	—	—	—
3. Taxes and other payables to state authorities	30.5	24.7	32.6	23.1	27.9	30.6	36.0	22.6	21.0	20.2	21.9	18.1
4. Payable to employees	12.4	6.5	12.2	17.1	13.0	6.5	0.3	17.4	11.3	5.5	57.1	55.1
5. Short-term acrrued expenses	65.7	55.1	40.9	45.0	75.5	63.5	30.9	45.4	39.4	36.0	47.3	53.0
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	35.9	28.2	—	62.1	50.0	45.3	0.0	52.4	40.5	26.9	0.0	42.3
9. Other short-term payables	21.0	19.4	18.2	27.4	105.4	28.7	33.6	32.1	94.9	22.4	20.9	89.5
10. Short-term borrowings and financial leases	95.2	100.0	112.8	202.9	154.6	139.0	86.1	104.2	96.4	118.6	49.4	79.6
11. Provision for short-term liabilities	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
12.. Bonus and welfare fund	44.4	5.5	43.3	43.4	43.4	9.5	40.5	44.1	48.2	16.3	35.1	36.6
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	103.7	103.7	103.7	177.0	257.0	257.0	0.0	0.0	0.0	0.0	0.0	0.0
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	3.7	3.7	3.7	7.0	7.0	7.0	0.0	0.0	0.0	0.0	0.0	0.0
8. Long-term borrowings and financial leases	100.0	100.0	100.0	170.0	250.0	250.0	0.0	0.0	0.0	0.0	0.0	0.0
9. Convertible bonds	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
10. Preferred stock (Debts) VND per share	—	—	—	—	—	—	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
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)	2,341.1	2,378.5	2,306.5	2,199.0	2,122.1	2,247.6	2,183.1	2,150.1	2,077.7	2,146.5	2,084.6	2,012.2
I. Owner's equity	2,341.1	2,378.5	2,306.5	2,199.0	2,122.1	2,247.6	2,183.1	2,150.1	2,077.7	2,146.5	2,084.6	2,012.2
1. Owner's capital	1,540.4	1,540.4	1,540.4	1,540.4	1,540.4	1,540.4	1,540.4	1,540.4	700.4	700.4	700.4	667.1
- Common stock with voting right VND per share	1,540,427,620,000.00	1,540,427,620,000.00	1,540,427,620,000.00	1,540,427,620,000.00	1,540,427,620,000.00	1,540,427,620,000.00	1,540,427,620,000.00	1,540,427,620,000.00	700,384,490,000.00	700,384,490,000.00	700,384,490,000.00	667,053,700,000.00
- Preferred stock VND per share	—	—	—	—	—	—	0.00	0.00	0.00	0.00	0.00	0.00
2. Share premium	187.3	187.3	187.3	187.3	187.3	187.3	187.3	187.3	507.4	507.4	507.4	507.4
3. Convertible bond option	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
4. Other capital of owners	2.4	2.4	2.4	2.4	2.4	2.4	2.4	2.4	2.4	2.4	2.4	2.4
5. Treasury shares VND per share	-358,600,000.00	-358,600,000.00	-358,600,000.00	-358,600,000.00	-358,600,000.00	-358,600,000.00	-358,600,000.00	-358,600,000.00	-358,600,000.00	-358,600,000.00	-358,600,000.00	-358,600,000.00
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	127.7	127.7	127.7	127.7	132.5	132.5	132.5	134.7	434.7	434.7	434.7	436.1
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	483.6	521.0	449.0	341.5	259.8	385.3	320.8	285.5	433.2	502.0	440.1	399.7
- Accumulated retained earning at the end of the previous period	307.6	439.0	95.1	95.1	95.1	310.8	0.0	85.3	305.3	440.1	121.9	155.2
- Undistributed earnings in this period	175.9	82.0	353.9	246.5	164.8	74.5	320.8	200.2	127.8	61.9	318.2	244.5
12. Reserves for investment in construction	—	—	—	—	—	—	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
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)	2,946.7	2,820.9	2,782.6	2,967.4	3,025.1	2,914.4	2,504.8	2,581.7	2,505.0	2,473.3	2,392.6	2,486.8

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	117.9	102.8	135.2	100.9	114.9	95.3	152.3	91.0	83.1	77.8	91.5	86.7
Depreciation of Fixed Assets and Investment Property	25.6	25.7	26.0	26.2	26.3	26.2	26.3	26.4	26.4	26.6	26.4	26.1
Provision (Increase)/Reversal	1.7	1.3	1.6	0.8	-0.3	-0.0	0.1	-0.1	0.7	0.7	-2.1	0.9
FX Gain/Loss from Revaluation of Monetary Items	0.1	—	-0.1	0.0	0.1	—	0.0	0.0	-0.1	0.0	-0.1	0.0
Gain/Loss from Investment Activities	-7.6	-5.3	-3.3	-4.1	-9.2	-3.2	-4.1	-2.4	-2.1	-0.1	-3.6	-6.7
Interest Expense	3.3	2.5	3.2	5.0	6.2	2.2	1.2	1.0	0.9	0.4	0.9	2.4
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	140.9	127.0	162.5	128.7	137.9	120.5	175.8	115.9	109.0	105.4	113.0	109.3
Increase/(Decrease) in Receivables	-74.3	-20.6	88.7	-16.7	220.3	-313.8	40.3	-42.7	-16.7	-64.2	6.3	-15.0
Increase/(Decrease) in Inventory	-31.4	38.6	73.5	-87.5	-4.4	44.4	64.7	-56.8	-7.4	-6.6	72.8	-113.2
Increase/(Decrease) in Payables (Excl. Interest and CIT)	32.2	23.4	-140.6	-25.8	98.7	102.0	-66.3	64.8	47.9	-28.2	-6.0	15.2
Increase/(Decrease) in Prepaid Expenses	12.5	13.1	2.7	4.9	-264.5	-14.0	-32.0	16.5	-0.5	12.3	-68.7	-21.8
Changes in Trading Securities	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Interest Paid	-3.3	-2.5	-3.4	-9.8	-2.0	-1.2	-1.2	-1.0	-0.8	-0.4	-1.0	-2.4
Corporate Income Tax Paid	-20.8	-27.7	-20.8	-27.7	-20.7	-31.7	-18.7	-17.0	-16.0	-19.1	-17.0	-20.2
Other Operating Receipts	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Other Operating Payments	-0.1	-47.7	-0.2	0.0	-104.8	-41.0	-91.2	-4.1	-27.1	-20.2	-3.1	-14.7
Net Cash Flow from Operating Activities	55.8	103.5	162.5	-33.9	60.4	-134.9	71.4	75.5	88.3	-21.2	96.5	-63.0
Payments for Fixed Assets and Other Long-term Assets	-16.9	-7.8	-2.9	-8.7	4.7	-20.0	-27.1	-5.9	-48.8	-12.8	-13.0	-9.0
Proceeds from Disposal of Fixed Assets and Long-term Assets	0.2	—	0.0	0.2	0.1	0.8	0.0	0.1	0.1	4.6	0.2	1.0
Loans and Purchases of Debt Instruments	-158.0	-184.2	-195.0	0.0	-208.0	-74.3	-75.0	-60.0	-43.0	-89.0	-40.0	-40.0
Receipts from Loan Repayments and Sale of Debt Instruments	198.0	16.3	205.0	60.2	78.0	64.0	20.0	105.0	43.0	50.0	60.0	230.0
Investments in Other Entities	0.0	-30.1	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Proceeds from Investments in Other Entities	—	—	—	—	—	—	6.1	0.0	0.0	0.0	0.0	0.0
Dividends and Interest Income Received	6.8	1.4	6.1	2.7	7.9	2.6	1.3	3.4	1.3	1.7	1.4	12.8
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	30.1	-204.4	13.2	54.4	-117.3	-26.9	-74.8	42.6	-47.4	-45.5	8.6	194.8
Proceeds from Equity Issuance and Capital Contributions VND per share	—	—	—	—	—	—	0.00	0.00	0.00	0.00	0.00	0.00
Share Repurchases VND per share	—	—	—	—	—	—	0.00	0.00	0.00	0.00	0.00	0.00
Proceeds from Borrowings	9.1	95.4	59.6	53.2	187.4	366.7	86.1	164.2	0.0	137.7	49.4	0.0
Repayment of Borrowings	-13.8	-108.2	-219.8	-84.8	-171.8	-63.9	-104.2	-156.4	-22.2	-68.5	-79.6	-100.7
Repayment of Finance Leases	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Dividends Paid	—	—	0.0	-77.0	—	—	0.0	-70.0	0.0	0.0	-66.7	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	-4.8	-12.8	-160.2	-108.6	15.6	302.9	-18.1	-62.2	-22.2	69.2	-96.9	-100.7
Net Cash Flow During the Period	81.0	-113.7	15.6	-88.1	-41.3	141.0	-21.4	55.9	18.8	2.5	8.2	31.2
Cash and Cash Equivalents at Beginning of Period	75.8	189.5	173.6	261.7	303.0	162.0	106.2	106.2	106.2	106.2	178.8	178.8
FX Difference from Revaluation	-0.0	—	-0.0	-0.0	-0.0	—	-0.0	0.0	0.0	0.0	0.0	0.0
Cash and Cash Equivalents at End of Period	156.8	75.8	189.2	173.6	261.7	303.0	162.0	183.4	127.5	108.7	106.2	98.0

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How much does this stock
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Where does this stock standamong the rest of your investments?

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What other opportunitiesor risks may be present?

Where does this stock stand
among the rest of your investments?

How much does this stock
contribute to the portfolio?

Is the portfolio
well balanced?

What other opportunities
or risks may be present?