MPC · CTCP Tập đoàn Thủy sản Minh Phú

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

Item	2025	2024	2023	2022	2021
Revenue	14,632.6	14,763.9	10,912.2	16,483.3	13,610.0
Revenue Deductions	34.4	28.6	144.8	58.1	0.0
Net Revenue	14,598.2	14,735.2	10,767.4	16,425.2	13,575.5
Cost of Goods Sold	12,791.4	13,586.6	9,677.7	13,665.0	0.0
Gross Profit	1,806.8	1,148.7	1,089.7	2,760.2	1,944.6
Financial Income	106.0	93.6	97.9	221.2	103.6
Financial Expenses	238.9	239.0	248.9	360.9	-83.7
Interest Expense	146.6	143.1	140.6	85.4	-53.1
Share of Associates and Joint Ventures	7.8	18.2	37.6	31.8	24.0
Selling Expenses	720.9	795.8	735.7	1,351.6	-905.6
General and Administrative Expenses	318.6	310.1	297.2	366.5	-322.1
Operating Profit	642.2	-84.5	-56.6	934.3	760.7
Other Income	14.0	11.5	12.3	11.8	0.0
Other Expenses	72.1	57.5	51.2	5.8	0.0
Other Profit	-58.2	-46.0	-38.9	6.0	9.3
Profit Before Tax	584.0	-130.5	-95.5	940.3	777.2
Current Income Tax Expense	25.6	18.0	12.5	58.0	-118.6
Deferred Income Tax Expense	26.4	42.1	-3.0	50.2	0.0
Net Income	532.0	-190.6	-105.1	832.2	658.6
Non-controlling Interest	8.6	6.4	-6.9	9.6	14.8
Profit Attributable to Parent	523.5	-197.0	-98.2	822.6	643.8
Earnings per Share	1,260.00	-525.00	-310.00	1,954.00	3,165.00
Diluted EPS	1,305.11	-491.36	-245.61	2,057.07	3,219.20

Item	2025	2024	2023	2022	2021
A. SHORT-TERM ASSETS (100=110+120+130+140+150)	7,566.1	6,176.3	6,890.4	7,561.3	7,174.5
I. Cash and cash equivalents	422.0	519.8	465.3	838.1	488.2
1. Cash	304.5	157.3	230.8	227.7	0.0
2. Cash equivalents	117.5	362.5	234.5	610.4	0.0
II. Short-term financial investments	6.4	15.3	55.9	49.8	0.0
1. Available for sale securities	5.5	8.8	8.8	8.8	0.0
2. Provision for diminution in value of available for sale securities (*)	-5.5	-5.6	-5.6	-5.6	0.0
3. Held to maturity investments	6.4	12.1	52.7	46.5	0.0
III. Short-term receivables	1,755.6	1,516.4	1,293.2	1,527.9	1,830.2
1. Short-term trade accounts receivable	1,532.2	1,414.7	1,080.9	1,237.5	0.0
2. Short-term prepayments to suppliers	262.1	133.2	260.3	324.2	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	81.2	85.3	75.8	90.1	0.0
7. Provision for short-term doubtful debts (*)	-119.9	-116.9	-123.9	-123.9	0.0
8. Assets awaiting resolution	—	0.0	0.0	0.0	0.0
IV. Inventories	4,923.7	3,934.3	4,966.7	5,047.3	4,461.9
1. Inventories	5,002.8	3,975.2	5,089.9	5,141.5	0.0
2. Provision for decline in value of inventories	-79.1	-41.0	-123.1	-94.2	0.0
V. Other short-term assets	458.4	190.6	109.2	98.2	83.7
1. Short-term prepayments	10.4	15.1	6.9	8.0	0.0
2. Value added tax to be reclaimed	377.1	151.1	78.8	62.1	0.0
3. Taxes and other receivables from state authorities	71.0	24.4	23.5	28.0	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)	3,638.6	3,360.5	3,318.1	3,076.6	2,387.3
I. Long-term receivables	—	0.0	0.0	0.0	0.0
1. Long-term trade receivables	—	0.0	0.0	0.0	2.1
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	—	0.0	0.0	0.0	0.0
7. Provision for long-term doubtful debts	—	0.0	0.0	0.0	0.0
II. Fixed assets	1,976.9	1,988.1	1,486.4	1,611.9	1,326.5
1. Tangible fixed assets	1,840.0	1,848.1	1,342.0	1,461.4	1,173.2
- Cost	4,411.1	4,184.6	3,538.9	3,456.6	0.0
- Accumulated depreciation	-2,571.0	-2,336.5	-2,196.9	-1,995.1	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	136.8	140.0	144.5	150.5	153.3
- Cost	191.6	188.8	186.3	185.5	0.0
- Accumulated depreciation	-54.8	-48.8	-41.8	-35.0	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	1,333.7	1,012.4	1,412.5	997.1	561.6
1. Long-term production in progress	—	0.0	0.0	0.0	0.0
2. Construction in progress	1,333.7	1,012.4	1,412.5	997.1	0.0
V. Long-term financial investments	202.7	200.0	232.3	221.1	272.2
1. Investments in subsidiaries	—	0.0	0.0	0.0	0.0
2. Investments in associates, joint-ventures	194.7	187.0	219.3	206.1	0.0
3. Investments in other entities	—	0.0	0.0	0.0	0.0
4. Provision for diminution in value of long-term investments	—	0.0	0.0	0.0	0.0
5. Held to maturity investments	8.0	13.0	13.0	15.0	0.0
6. Other long-term investments	—	0.0	0.0	0.0	0.0
VI. Other long-term assets	125.3	159.9	186.8	246.5	0.0
1. Long-term prepayments	114.2	153.0	179.1	231.8	0.0
2. Deferred income tax assets	11.0	7.0	7.7	14.6	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	224.9
5. Goodwill	—	0.0	0.0	0.0	0.0
VII. Goodwill (before 2015)	—	0.0	0.0	0.0	0.0
TOTAL ASSETS (280=100+200)	11,204.7	9,536.8	10,208.5	10,637.8	9,561.8
A. LIABILITIES (300=210+330)	5,844.1	4,623.9	4,751.3	4,852.7	4,067.7
I. Short -term liabilities	5,371.8	4,260.4	4,350.5	4,547.0	3,942.6
1. Short-term trade accounts payable	680.7	487.7	383.9	430.7	351.8
2. Short-term advances from customers	51.6	55.4	56.2	48.7	105.3
3. Taxes and other payables to state authorities	17.0	22.5	15.6	41.2	0.0
4. Payable to employees	143.0	126.8	128.7	113.1	0.0
5. Short-term acrrued expenses	63.0	60.6	4.7	2.3	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	22.6	315.3	32.2	53.9	0.0
10. Short-term borrowings and financial leases	4,389.2	3,112.3	3,648.6	3,784.6	3,250.5
11. Provision for short-term liabilities	—	0.0	0.0	0.0	0.0
12.. Bonus and welfare fund	4.7	79.7	80.8	72.6	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	472.4	363.5	400.8	305.7	125.1
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	31.5	32.3	33.1	33.8	35.0
7. Other long-term liabilities	1.0	1.0	1.0	1.0	0.0
8. Long-term borrowings and financial leases	239.8	160.6	238.5	132.7	0.0
9. Convertible bonds	—	0.0	0.0	0.0	0.0
10. Preferred stock (Debts)	—	0.00	0.00	0.00	0.00
11. Deferred income tax liabilities	200.1	169.7	128.3	138.2	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)	5,360.6	4,912.8	5,457.2	5,785.2	5,494.2
I. Owner's equity	5,360.6	4,912.8	5,457.2	5,785.2	0.0
1. Owner's capital	4,010.9	4,009.4	3,998.9	3,998.9	5,494.2
- Common stock with voting right	4,010,930,000,000.00	4,009,383,000,000.00	3,998,873,000,000.00	3,998,873,000,000.00	2,000,000,000,000.00
- Preferred stock	—	0.00	0.00	0.00	0.00
2. Share premium	292.1	292.3	292.4	292.4	2,297.4
3. Convertible bond option	—	0.0	0.0	0.0	0.0
4. Other capital of owners	—	0.0	0.0	0.0	0.0
5. Treasury shares	—	0.00	0.00	0.00	0.00
6. Assets revaluation differences	—	0.0	0.0	0.0	0.0
7. Foreign exchange differences	191.7	173.1	153.2	143.4	0.0
8. Investment and development fund	0.6	121.7	103.3	120.5	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	726.6	183.9	775.5	1,088.6	813.6
- Accumulated retained earning at the end of the previous period	203.2	380.9	873.7	266.0	643.8
- Undistributed earnings in this period	523.5	-197.0	-98.2	822.6	169.8
12. Reserves for investment in construction	—	0.0	0.0	0.0	0.0
13. Minority's interest	138.7	132.4	133.9	141.4	135.2
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)	11,204.7	9,536.8	10,208.5	10,637.8	9,561.8

Item	2025	2024	2023	2022	2021
Profit Before Tax	584.0	-130.5	-95.5	940.3	777.2
Depreciation of Fixed Assets and Investment Property	260.5	257.0	229.2	202.0	189.2
Provision (Increase)/Reversal	42.8	25.0	25.7	64.1	0.0
FX Gain/Loss from Revaluation of Monetary Items	-0.7	6.8	-1.0	-70.9	0.0
Gain/Loss from Investment Activities	-8.5	-25.2	-5.9	7.0	0.0
Interest Expense	146.6	143.1	140.6	85.4	0.0
Gain/Loss on Disposal of Fixed Assets	-4.0	0.0	-0.8	0.0	0.0
Interest Income and Dividends	-4.2	0.0	-11.5	0.0	0.0
Amortization of Goodwill	—	0.0	0.0	0.0	0.0
Other Adjustments	—	0.0	-37.6	-65.0	0.0
Operating Profit Before Changes in Working Capital	1,016.5	276.3	243.3	1,162.9	957.8
Increase/(Decrease) in Receivables	-639.0	-352.7	236.1	191.3	0.0
Increase/(Decrease) in Inventory	-1,027.6	1,007.8	51.6	-477.2	0.0
Increase/(Decrease) in Payables (Excl. Interest and CIT)	342.9	247.6	-54.0	-120.5	0.0
Increase/(Decrease) in Prepaid Expenses	43.4	28.7	60.6	-11.5	0.0
Changes in Trading Securities	1.8	0.0	0.0	0.0	0.0
Interest Paid	-147.2	-142.5	-140.6	-85.4	0.0
Corporate Income Tax Paid	-23.0	-23.2	-30.4	-52.9	0.0
Other Operating Receipts	—	1.3	0.0	0.2	0.0
Other Operating Payments	-41.5	-33.2	-17.5	-31.2	0.0
Net Cash Flow from Operating Activities	-473.6	1,010.1	349.1	575.8	-707.0
Payments for Fixed Assets and Other Long-term Assets	-578.4	-387.7	-554.2	-867.9	-554.0
Proceeds from Disposal of Fixed Assets and Long-term Assets	7.6	6.7	13.5	4.6	16.1
Loans and Purchases of Debt Instruments	-1.5	-2.9	-42.2	-423.6	-434.6
Receipts from Loan Repayments and Sale of Debt Instruments	—	43.5	41.0	715.5	1,259.0
Investments in Other Entities	—	-4.0	-3.0	0.0	-36.0
Proceeds from Investments in Other Entities	—	0.0	0.0	0.0	0.0
Dividends and Interest Income Received	13.2	46.4	36.6	84.3	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	12.5	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	-546.6	-298.0	-508.3	-487.2	325.8
Proceeds from Equity Issuance and Capital Contributions	1,420,444,444.00	10,380,000,000.00	0.00	0.00	49,000,000.00
Share Repurchases	—	0.00	0.00	-321,900,000.00	6,013,100,000.00
Proceeds from Borrowings	13,786.9	12,415.8	10,617.9	15,322.7	13,517.9
Repayment of Borrowings	-12,426.8	-13,037.1	-10,649.8	-14,561.9	-13,360.2
Repayment of Finance Leases	-392.4	-7.9	-163.4	-31.1	0.0
Dividends Paid	-35.2	-33.8	-42.9	-467.9	-401.6
Other Financing Receipts	—	0.0	0.0	0.0	0.0
Other Financing Payments	-3.1	0.0	-2.8	0.0	0.0
Net Cash Flow from Financing Activities	930.8	-652.6	-241.0	261.6	-237.8
Net Cash Flow During the Period	-89.5	59.5	-400.2	350.2	-205.2
Cash and Cash Equivalents at Beginning of Period	519.8	465.3	838.1	488.2	1,119.9
FX Difference from Revaluation	-8.3	-5.1	27.4	-0.3	-12.6
Cash and Cash Equivalents at End of Period	422.0	519.8	465.3	838.1	488.2

Item	Q2'26	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q3'24	Q2'24	Q1'24	Q4'23	Q3'23	Q2'23
Revenue	3,963.0	3,614.4	4,598.2	3,789.3	3,629.3	2,856.4	4,347.7	3,716.4	1,350.4	3,238.2	3,030.3	2,366.8
Revenue Deductions	10.9	11.5	10.6	6.8	8.4	9.2	3.5	-21.3	33.8	15.1	37.0	16.9
Net Revenue	3,952.1	3,602.9	4,587.6	3,782.5	3,620.9	2,847.2	4,344.2	3,737.7	1,316.6	3,223.0	2,993.3	2,349.9
Cost of Goods Sold	3,302.5	3,034.8	3,954.8	3,182.0	3,188.9	2,594.9	3,959.8	3,344.9	1,215.2	2,933.1	2,671.3	2,019.1
Gross Profit	649.6	568.1	632.8	600.5	432.0	252.3	384.4	392.8	101.4	289.9	322.0	330.8
Financial Income	11.6	26.8	11.3	26.8	36.8	31.1	8.6	32.5	37.0	26.8	21.0	12.4
Financial Expenses	62.7	70.4	61.3	44.5	76.7	56.4	72.3	70.2	26.3	68.1	76.8	50.2
Interest Expense	52.0	51.3	44.1	38.6	33.9	30.0	40.6	37.4	14.1	37.7	39.5	30.6
Share of Associates and Joint Ventures	5.3	—	2.2	—	5.6	—	0.0	-26.5	0.0	0.0	0.0	21.7
Selling Expenses	267.0	202.0	261.3	239.9	153.8	111.2	312.2	188.6	66.6	218.6	204.0	181.6
General and Administrative Expenses	118.5	70.2	112.7	69.8	68.6	64.9	73.0	71.8	22.0	79.9	75.7	74.5
Operating Profit	218.3	252.3	211.0	273.1	175.2	50.9	-64.5	68.2	23.5	-49.9	-13.5	58.6
Other Income	3.3	6.2	5.0	2.9	2.6	-0.0	2.7	-0.3	1.5	6.6	3.5	1.7
Other Expenses	9.8	23.1	25.7	25.6	11.3	9.5	10.7	13.3	0.2	22.2	2.0	-1.0
Other Profit	-6.5	-17.0	-20.6	-22.7	-8.7	-9.6	-8.0	-13.7	1.3	-15.7	1.6	2.7
Profit Before Tax	211.8	235.4	190.4	250.4	166.6	41.3	-72.5	54.6	24.9	-49.6	-12.0	61.3
Current Income Tax Expense	19.0	19.3	47.1	14.0	-2.3	11.1	5.6	4.3	0.0	2.7	1.4	5.5
Deferred Income Tax Expense	-1.7	-4.8	11.0	8.2	3.9	12.6	12.1	11.8	0.0	-61.4	12.7	45.7
Net Income	194.5	220.8	132.4	228.2	164.9	17.7	-90.1	38.4	24.9	9.1	-26.1	10.2
Non-controlling Interest	11.5	3.4	0.6	5.0	4.1	—	3.7	5.4	0.0	-3.1	-2.7	-0.8
Profit Attributable to Parent	183.0	217.4	131.8	223.1	160.9	17.7	-93.9	33.0	24.9	12.2	-23.4	11.0
Earnings per Share	456.00	542.00	329.00	556.00	539.00	44.00	-235.00	83.00	62.20	30.00	-59.00	27.00
Diluted EPS	456.23	542.13	328.54	556.35	401.22	44.11	-234.76	82.64	62.20	30.50	-58.54	27.40

Item	Q2'26	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q3'24	Q2'24	Q1'24	Q4'23	Q3'23	Q2'23
A. SHORT-TERM ASSETS (100=110+120+130+140+150)	8,752.0	7,648.8	7,385.0	6,885.7	5,974.5	5,185.7	7,331.2	7,860.7	3,188.9	6,870.6	7,701.3	7,208.6
I. Cash and cash equivalents	499.3	272.1	422.0	267.6	239.6	263.5	395.8	239.9	40.5	465.3	414.6	273.2
1. Cash	405.6	253.1	304.5	267.6	234.1	180.5	319.8	232.9	40.5	230.8	283.6	240.0
2. Cash equivalents	93.7	19.0	117.5	—	5.5	83.0	76.0	7.0	0.0	234.5	131.0	33.2
II. Short-term financial investments	106.6	11.4	6.4	10.4	6.3	12.5	19.1	15.8	3.2	50.9	126.2	64.8
1. Available for sale securities	5.5	5.5	5.5	5.5	5.5	5.5	8.8	8.8	8.8	8.8	8.8	8.8
2. Provision for diminution in value of available for sale securities (*)	-5.5	-5.5	-5.5	-5.5	-5.5	-4.1	-5.6	-5.6	-5.6	-5.6	-5.6	-5.6
3. Held to maturity investments	106.6	11.4	6.4	10.4	6.3	11.1	15.9	12.6	0.0	47.7	123.0	61.5
III. Short-term receivables	1,440.7	1,705.6	1,570.0	1,641.3	1,303.7	1,256.4	1,722.7	1,671.5	950.5	1,279.4	1,375.5	1,145.7
1. Short-term trade accounts receivable	1,372.2	1,403.6	1,476.1	1,456.8	1,167.9	1,117.9	1,595.0	1,555.9	753.7	1,080.8	1,241.7	976.0
2. Short-term prepayments to suppliers	116.4	315.0	137.2	232.3	182.4	159.9	166.5	168.5	37.9	260.3	182.7	223.7
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	110.0	0.0	0.0	0.0
6. Other short-term receivables	74.7	107.0	76.7	70.8	72.0	95.5	85.2	71.1	49.0	62.1	74.9	69.9
7. Provision for short-term doubtful debts (*)	-122.6	-119.9	-119.9	-118.6	-118.6	-116.9	-124.0	-124.0	0.0	-123.9	-123.9	-123.9
8. Assets awaiting resolution	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
IV. Inventories	6,146.5	4,963.1	4,779.6	4,580.7	4,191.4	3,452.6	4,997.6	5,775.6	2,159.1	4,966.7	5,650.9	5,607.5
1. Inventories	6,256.4	5,043.3	4,863.5	4,630.0	4,244.6	3,493.7	5,012.4	5,817.8	2,176.3	5,089.9	5,735.8	5,700.1
2. Provision for decline in value of inventories	-110.0	-80.2	-83.9	-49.2	-53.2	-41.1	-14.8	-42.3	-17.2	-123.1	-84.9	-92.6
V. Short-term Biological Assets	27.0	—	—	—	—	—	—	—	—	—	—	—
1. Short-term consumable livestock	36.7	—	—	—	—	—	—	—	—	—	—	—
3. Provision for impairment of short-term biological assets	-9.7	—	—	—	—	—	—	—	—	—	—	—
V. Other short-term assets	531.9	696.6	607.0	385.6	233.5	200.7	196.0	157.9	35.5	108.2	134.0	117.4
1. Short-term prepayments	21.4	18.7	11.4	22.4	15.8	16.8	14.8	14.1	3.9	5.9	11.5	13.2
2. Value added tax to be reclaimed	344.1	356.1	377.1	303.2	165.3	159.6	158.5	120.3	30.0	78.8	93.8	80.6
3. Taxes and other receivables from state authorities	166.3	321.9	218.6	60.1	52.4	24.3	22.6	23.5	1.5	23.5	28.8	23.6
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)	4,051.3	3,879.8	3,629.8	3,464.7	3,412.5	3,395.2	3,320.2	3,337.7	4,468.5	3,324.1	3,272.0	3,224.1
I. Long-term receivables	—	—	—	—	—	—	0.0	0.0	-9.5	0.0	0.0	0.0
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	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
7. Provision for long-term doubtful debts	—	—	—	—	—	—	0.0	0.0	-9.5	0.0	0.0	0.0
II. Fixed assets	2,463.5	1,976.2	1,915.5	1,874.5	1,917.8	1,971.4	1,941.2	1,995.6	226.2	1,486.4	1,502.3	1,539.2
1. Tangible fixed assets	2,286.0	1,839.9	1,778.6	1,738.3	1,780.4	1,832.9	1,800.2	1,852.5	209.7	1,342.0	1,356.2	1,391.7
- Cost	4,952.5	4,467.0	—	—	—	—	4,168.5	4,164.7	634.5	3,538.9	3,510.5	3,493.2
- Accumulated depreciation	-2,666.5	-2,627.1	—	—	—	—	-2,368.3	-2,312.1	-424.8	-2,196.9	-2,154.2	-2,101.5
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	177.5	136.4	136.8	136.2	137.4	138.5	141.0	143.1	16.5	144.5	146.1	147.6
- Cost	235.2	192.6	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
- Accumulated depreciation	-57.7	-56.2	—	—	—	—	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	1,217.6	1,579.4	1,395.2	1,266.9	1,147.5	1,095.8	992.0	938.6	78.9	1,412.5	1,348.2	1,246.6
1. Long-term production in progress	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
2. Construction in progress	1,217.6	1,579.4	1,395.2	1,266.9	1,147.5	1,095.8	992.0	938.6	78.9	1,412.5	1,348.2	1,246.6
V. Long-term financial investments	208.0	195.0	202.7	200.5	205.5	186.8	215.0	215.0	4,138.5	237.3	221.3	218.3
1. Investments in subsidiaries	—	—	—	—	—	—	0.0	0.0	5,386.6	0.0	0.0	0.0
2. Investments in associates, joint-ventures	200.0	187.0	194.7	192.5	192.5	173.8	202.0	202.0	3.9	219.3	203.3	203.3
3. Investments in other entities	—	—	—	—	—	—	0.0	0.0	16.5	0.0	0.0	0.0
4. Provision for diminution in value of long-term investments	—	—	—	—	—	—	0.0	0.0	-1,268.5	0.0	0.0	0.0
5. Held to maturity investments	8.0	8.0	8.0	8.0	13.0	13.0	13.0	13.0	0.0	18.0	18.0	15.0
6. Other long-term investments	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
VI. Other long-term assets	162.1	129.2	116.3	122.8	141.6	141.1	172.0	188.5	34.4	187.8	200.1	219.9
1. Long-term prepayments	138.4	118.0	111.6	116.3	135.1	139.4	166.5	183.0	34.4	180.1	190.0	209.0
2. Deferred income tax assets	23.7	11.2	4.7	6.4	6.5	1.7	5.5	5.5	0.0	7.7	10.1	10.9
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)	12,803.2	11,528.6	11,014.8	10,350.4	9,387.0	8,580.9	10,651.4	11,198.4	7,657.4	10,194.7	10,973.3	10,432.7
A. LIABILITIES (300=210+330)	7,121.2	5,975.9	5,641.2	5,003.4	4,238.6	3,656.0	5,293.3	5,696.8	2,229.2	4,737.5	5,354.0	4,760.6
I. Short -term liabilities	6,717.5	5,282.5	5,165.8	4,596.0	3,910.9	3,333.6	4,921.5	5,289.1	2,228.8	4,336.7	4,915.1	4,344.7
1. Short-term trade accounts payable	577.7	565.3	454.9	501.5	409.5	277.3	380.3	613.1	272.6	383.8	500.0	427.1
2. Short-term advances from customers	224.8	135.6	28.5	126.3	96.4	16.9	122.3	165.4	169.1	56.2	61.0	79.3
3. Dividends and profits payable	4.9	—	—	—	—	—	—	—	—	—	—	—
3. Taxes and other payables to state authorities	48.1	16.6	60.9	22.4	11.3	31.3	45.7	29.1	2.6	15.6	19.8	6.5
4. Payable to employees	92.1	40.3	141.0	101.4	68.5	35.3	97.0	87.5	8.4	128.7	80.3	27.9
5. Short-term acrrued expenses	11.4	12.0	66.4	44.3	43.5	42.0	9.6	10.6	2.2	4.7	8.3	6.9
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	32.5	65.9	20.2	33.1	31.0	67.8	67.8	36.2	20.5	18.4	81.2	65.5
10. Short-term borrowings and financial leases	5,717.2	4,497.3	4,389.2	3,755.9	3,236.5	2,791.3	4,130.2	4,277.2	1,722.4	3,648.6	4,079.5	3,669.0
11. Provision for short-term liabilities	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
12.. Bonus and welfare fund	8.8	-50.6	4.7	11.1	14.3	71.8	68.6	70.1	31.0	80.8	85.0	62.6
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	403.6	693.4	475.4	407.4	327.7	322.3	371.8	407.7	0.4	400.8	438.9	415.9
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	31.1	29.4	31.5	30.4	31.9	31.5	32.7	32.7	0.0	33.1	33.4	33.4
7. Other long-term liabilities	1.6	1.0	1.0	1.0	1.0	1.0	1.0	1.0	0.0	1.0	1.0	1.0
8. Long-term borrowings and financial leases	164.7	451.7	239.8	182.2	109.1	126.7	186.4	234.3	0.0	238.5	212.3	201.3
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	206.2	211.2	203.1	193.9	185.7	163.2	151.8	139.7	0.4	128.3	192.1	180.1
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)	5,682.0	5,552.7	5,373.6	5,347.0	5,148.4	4,924.9	5,358.1	5,501.6	5,428.2	5,457.2	5,619.3	5,672.1
I. Owner's equity	5,682.0	5,552.7	5,373.6	5,347.0	5,148.4	4,924.9	5,358.1	5,501.6	5,428.2	5,457.2	5,619.3	5,672.1
1. Owner's capital	4,010.9	4,010.9	4,010.9	4,010.9	4,009.4	4,009.4	3,998.9	3,998.9	3,998.9	3,998.9	3,998.9	3,998.9
- Common stock with voting right	4,010,930,000,000.00	4,010,930,000,000.00	4,010,930,000,000.00	4,010,930,000,000.00	4,009,383,000,000.00	4,009,383,000,000.00	3,998,873,000,000.00	3,998,873,000,000.00	3,998,873,000,000.00	3,998,873,000,000.00	3,998,873,000,000.00	3,998,873,000,000.00
- Preferred stock	—	—	—	—	—	—	0.00	0.00	0.00	0.00	0.00	0.00
2. Share premium	292.1	292.1	292.1	292.1	292.3	292.3	292.4	292.4	292.4	292.4	292.4	292.4
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	190.8	169.3	191.6	194.6	187.7	175.4	164.4	175.1	0.0	153.2	147.1	138.6
8. Investment and development fund	22.3	-4.1	0.6	11.5	22.3	113.8	46.7	78.5	5.5	103.3	118.9	102.2
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	—	—	—	79.8	—	79.8	0.0	0.0	0.0	0.0	0.0	0.0
11. Undistributed earnings after tax	1,017.6	942.4	738.6	618.6	502.1	121.8	718.0	815.7	1,131.4	776.2	927.9	1,002.3
- Accumulated retained earning at the end of the previous period	617.1	724.9	205.1	323.6	323.6	104.1	775.5	775.5	1,106.6	0.0	1,037.6	1,088.6
- Undistributed earnings in this period	400.4	217.4	533.5	295.0	178.5	17.7	-57.5	7.2	24.9	0.0	-109.7	-86.3
12. Reserves for investment in construction	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
13. Minority's interest	148.3	142.1	139.8	139.4	134.6	132.4	137.8	141.0	0.0	133.2	134.2	137.7
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)	12,803.2	11,528.6	11,014.8	10,350.4	9,387.0	8,580.9	10,651.4	11,198.4	7,657.4	10,194.7	10,973.3	10,432.7

Item	Q2'26	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q3'24	Q2'24	Q1'24	Q4'23	Q3'23	Q2'23
Profit Before Tax	211.8	235.4	125.7	256.2	160.8	41.3	-72.5	40.9	24.9	-49.6	-12.0	61.3
Depreciation of Fixed Assets and Investment Property	68.8	66.0	63.1	64.3	65.4	67.7	65.3	115.3	9.8	57.4	57.5	57.2
Provision (Increase)/Reversal	42.2	1.1	32.8	-11.1	22.4	-1.3	-84.5	-8.7	-15.0	37.5	-7.5	13.8
FX Gain/Loss from Revaluation of Monetary Items	15.4	-15.3	-0.8	-2.4	2.1	0.4	-1.1	-0.4	-0.1	-2.1	6.4	8.6
Gain/Loss from Investment Activities	-13.7	4.0	-7.2	4.7	1.6	-7.5	30.8	-15.1	3.6	18.6	-2.4	-22.1
Interest Expense	140.3	-37.0	143.6	-60.9	63.9	—	40.6	97.8	-30.8	37.7	39.5	30.6
Gain/Loss on Disposal of Fixed Assets	—	—	—	—	—	—	0.7	-14.7	14.1	1.1	-0.9	-1.0
Interest Income and Dividends	—	—	-1.6	—	-2.5	—	1.4	-1.4	0.0	-11.5	3.3	-3.3
Amortization of Goodwill	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Other Adjustments	—	—	—	—	—	—	1.0	0.0	0.0	-37.6	0.0	-1.3
Operating Profit Before Changes in Working Capital	464.8	254.2	246.6	355.8	283.5	130.6	-18.4	213.6	6.4	51.5	83.9	144.0
Increase/(Decrease) in Receivables	601.3	-234.1	-338.8	-473.0	-82.6	255.4	-132.1	-354.2	-79.4	267.3	-393.6	173.1
Increase/(Decrease) in Inventory	-1,249.9	-40.5	-372.8	-356.4	-779.9	481.5	862.5	-552.2	-232.8	631.5	-19.2	-885.4
Increase/(Decrease) in Payables (Excl. Interest and CIT)	155.8	-117.1	624.7	-276.4	611.2	-616.6	-285.0	133.9	229.1	-130.6	116.5	130.1
Increase/(Decrease) in Prepaid Expenses	-14.8	-11.7	14.1	12.2	5.3	11.9	5.2	-0.8	0.3	15.9	23.1	14.4
Changes in Trading Securities	—	—	—	—	—	—	0.0	14.1	-14.1	0.0	0.0	0.0
Interest Paid	-140.9	37.0	-44.7	-38.0	-34.5	-30.0	-40.6	-67.0	0.0	-37.7	-39.5	-30.6
Corporate Income Tax Paid	-13.1	-28.8	-13.6	0.8	-6.4	-3.9	2.9	-6.8	0.0	-4.5	3.5	-6.9
Other Operating Receipts	—	—	—	—	—	—	-0.1	15.4	-15.4	0.0	-1.6	1.6
Other Operating Payments	9.8	-62.8	-2.4	-29.5	6.2	-15.8	-1.7	-10.5	0.0	23.1	-29.1	2.9
Net Cash Flow from Operating Activities	-187.0	-203.7	111.7	-803.1	1.4	216.4	392.8	-614.5	-105.8	816.5	-255.9	-456.8
Payments for Fixed Assets and Other Long-term Assets	-317.0	-321.6	-240.9	-68.6	-132.0	-136.9	-44.7	-175.1	-6.6	-269.4	25.6	-216.9
Proceeds from Disposal of Fixed Assets and Long-term Assets	6.6	—	7.5	—	0.1	—	-1.0	0.7	0.3	8.2	0.9	4.4
Loans and Purchases of Debt Instruments	-95.0	-5.0	13.3	-13.3	12.5	-14.0	-22.9	17.3	-19.1	315.5	-301.6	4.3
Receipts from Loan Repayments and Sale of Debt Instruments	—	—	-3.9	9.0	-0.0	15.0	19.5	-9.1	51.1	-229.1	229.1	-3.0
Investments in Other Entities	—	—	—	—	—	—	0.0	74.9	-74.9	-3.0	0.0	0.0
Proceeds from Investments in Other Entities	—	—	—	-8.1	—	13.1	28.4	0.0	0.0	0.0	0.0	0.0
Dividends and Interest Income Received	-65.6	69.6	9.9	-9.5	12.8	—	-1.5	-22.8	54.7	5.5	0.6	30.5
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	-471.0	-257.1	-213.6	-83.0	-127.2	-122.8	-22.2	-114.1	5.5	-172.4	-45.3	-180.8
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	3,935.0	3,884.6	2,851.3	4,709.5	3,626.9	2,599.1	4,385.1	5,247.6	1,216.4	3,279.8	2,371.1	2,761.6
Repayment of Borrowings	-3,012.5	-3,553.3	-2,156.8	72.5	-3,203.7	30.0	-4,580.0	-4,467.9	-1,371.7	-3,683.6	-1,955.8	-1,973.3
Repayment of Finance Leases	—	—	-99.7	—	-292.7	—	-34.4	-0.4	0.0	-163.4	2.8	-2.8
Dividends Paid	-1.4	—	-20.1	—	-15.2	—	18.2	-24.8	0.0	-42.9	18.3	-18.3
Other Financing Receipts	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Other Financing Payments	—	—	—	—	—	—	0.0	0.0	0.0	-2.8	0.0	0.0
Net Cash Flow from Financing Activities	890.5	331.3	263.7	901.5	115.3	-349.7	-211.1	754.5	-155.3	-612.8	436.5	767.1
Net Cash Flow During the Period	232.5	-129.5	161.8	15.4	-10.5	-256.1	159.5	25.9	-255.6	31.3	135.2	129.6
Cash and Cash Equivalents at Beginning of Period	272.1	422.0	267.6	239.6	263.5	519.8	465.3	465.3	295.6	838.1	838.1	838.1
FX Difference from Revaluation	-5.3	-20.5	-8.3	-0.9	-13.5	-0.1	-3.6	3.8	0.5	19.4	6.2	4.3
Cash and Cash Equivalents at End of Period	499.3	272.1	422.0	267.6	239.6	263.5	395.8	239.9	40.5	465.3	414.6	273.2

Giải mã BCTC

Điểm nhấn trong BCTC của CTCP Tập đoàn Thủy sản Minh Phú (MPC) mà bạn nên biết

Q2/2026 On a TTM 2026Q2 basis, MPC has not accelerated revenue sharply, but profitability is improving visibly — this marks a reversal from the difficult phase before.

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