MTA · Tổng Công ty Khoáng sản và Thương mại Hà Tĩnh - CTCP

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

Item	2025	2024	2023	2022	2021
Revenue	1,422.1	1,463.3	1,316.8	1,347.8	1,599.3
Revenue Deductions	3.7	2.8	1.6	0.9	0.0
Net Revenue	1,418.4	1,460.6	1,315.1	1,346.9	1,577.0
Cost of Goods Sold	1,195.3	1,251.3	1,261.6	1,275.1	0.0
Gross Profit	223.1	209.3	53.5	71.9	146.2
Financial Income	24.8	26.8	21.6	22.5	10.8
Financial Expenses	32.5	16.6	17.4	16.5	-15.1
Interest Expense	24.3	13.7	16.6	12.0	-15.0
Share of Associates and Joint Ventures	—	1.5	1.8	0.8	-0.0
Selling Expenses	35.7	37.1	26.7	34.3	-42.7
General and Administrative Expenses	101.0	91.6	70.5	69.1	-84.6
Operating Profit	78.7	92.2	-37.6	-24.8	14.7
Other Income	1.8	7.4	7.1	6.8	0.0
Other Expenses	7.1	1.7	1.4	1.2	0.0
Other Profit	-5.3	5.8	5.7	5.6	1.6
Profit Before Tax	73.3	98.0	-31.9	-19.2	16.3
Current Income Tax Expense	10.3	9.3	9.0	8.4	-14.5
Deferred Income Tax Expense	-4.3	0.2	2.9	3.1	0.0
Net Income	67.3	88.5	-43.9	-30.7	1.8
Non-controlling Interest	34.7	40.7	-18.0	-19.6	5.7
Profit Attributable to Parent	32.6	47.9	-25.8	-11.1	-3.9
Earnings per Share	296.00	423.00	-235.00	-101.00	15.00
Diluted EPS	296.00	423.00	-234.55	-101.24	-35.85

Item	2025	2024	2023	2022	2021
A. SHORT-TERM ASSETS (100=110+120+130+140+150)	786.6	712.5	626.8	631.4	620.0
I. Cash and cash equivalents	23.4	99.9	67.1	44.8	113.9
1. Cash	23.4	78.4	49.9	44.5	0.0
2. Cash equivalents	—	21.5	17.2	0.3	0.0
II. Short-term financial investments	357.2	169.3	138.1	174.0	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	357.2	169.3	138.1	174.0	0.0
III. Short-term receivables	98.3	144.8	122.8	115.6	123.1
1. Short-term trade accounts receivable	119.1	146.6	131.0	126.6	0.0
2. Short-term prepayments to suppliers	16.3	17.3	14.9	19.8	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	9.9	25.8	19.2	18.9	0.0
7. Provision for short-term doubtful debts (*)	-47.0	-44.8	-42.4	-49.7	0.0
8. Assets awaiting resolution	—	0.0	0.0	0.0	0.0
IV. Inventories	272.2	262.5	258.5	262.0	261.5
1. Inventories	272.2	262.5	266.9	262.5	0.0
2. Provision for decline in value of inventories	—	-0.0	-8.4	-0.5	0.0
V. Other short-term assets	35.4	36.1	40.4	34.9	24.8
1. Short-term prepayments	33.7	22.2	19.7	14.7	0.0
2. Value added tax to be reclaimed	0.1	12.0	18.1	16.8	0.0
3. Taxes and other receivables from state authorities	1.7	1.9	2.6	3.4	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)	1,018.9	1,394.3	1,420.1	1,418.6	1,396.4
I. Long-term receivables	0.2	6.1	5.8	5.8	0.0
1. Long-term trade receivables	—	0.0	0.0	0.0	5.8
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	0.2	6.1	5.8	5.8	0.0
7. Provision for long-term doubtful debts	—	0.0	0.0	0.0	0.0
II. Fixed assets	221.3	582.9	633.5	689.5	596.1
1. Tangible fixed assets	209.2	576.7	626.4	681.4	586.9
- Cost	754.8	1,539.1	1,534.9	1,544.6	0.0
- Accumulated depreciation	-545.6	-962.5	-908.4	-863.2	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	12.2	6.2	7.1	8.1	9.3
- Cost	30.1	22.8	22.8	22.8	0.0
- Accumulated depreciation	-17.9	-16.6	-15.7	-14.7	0.0
III. Investment properties	67.3	69.5	71.6	73.7	71.5
- Cost	85.5	85.5	85.5	85.5	0.0
- Accumulated depreciation	-18.2	-16.0	-13.9	-11.8	0.0
IV. Long-term assets in progress	8.1	411.0	383.7	324.1	424.8
1. Long-term production in progress	—	0.0	0.0	0.0	0.0
2. Construction in progress	8.1	411.0	383.7	324.1	0.0
V. Long-term financial investments	649.1	253.7	252.5	250.1	254.7
1. Investments in subsidiaries	—	0.0	0.0	0.0	0.0
2. Investments in associates, joint-ventures	404.5	9.0	7.5	3.7	0.0
3. Investments in other entities	247.4	247.4	247.4	248.4	0.0
4. Provision for diminution in value of long-term investments	-2.8	-2.7	-2.4	-2.1	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	72.8	71.0	73.0	75.4	0.0
1. Long-term prepayments	72.8	71.0	73.0	75.4	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	43.5
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)	1,805.4	2,106.8	2,046.9	2,050.0	2,016.4
A. LIABILITIES (300=210+330)	394.3	866.4	879.6	822.7	738.7
I. Short -term liabilities	357.8	552.9	561.5	580.6	481.2
1. Short-term trade accounts payable	132.8	215.2	200.9	243.4	156.6
2. Short-term advances from customers	13.6	20.3	16.1	20.1	20.6
3. Taxes and other payables to state authorities	9.3	7.1	11.1	6.9	0.0
4. Payable to employees	26.3	35.1	29.9	26.8	0.0
5. Short-term acrrued expenses	27.0	28.6	41.5	33.4	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	—	2.9	3.0	3.0	3.0
9. Other short-term payables	38.1	106.3	100.3	95.8	0.0
10. Short-term borrowings and financial leases	100.7	124.6	138.7	125.6	107.5
11. Provision for short-term liabilities	—	0.0	3.3	6.9	0.0
12.. Bonus and welfare fund	10.0	12.7	16.7	18.7	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	36.5	313.5	318.1	242.1	257.6
1. Long-term trade payables	0.1	0.1	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	—	5.3	8.2	11.2	12.2
7. Other long-term liabilities	—	0.9	0.9	0.8	0.0
8. Long-term borrowings and financial leases	8.7	275.2	277.2	203.0	220.1
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	27.7	32.0	31.8	27.1	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)	1,411.1	1,240.4	1,167.3	1,227.3	1,277.7
I. Owner's equity	1,397.7	1,227.1	1,153.7	1,213.6	0.0
1. Owner's capital	1,101.1	1,101.1	1,101.1	1,101.1	1,264.0
- Common stock with voting right	1,101,135,914,618.00	1,101,135,914,618.00	1,101,135,914,618.00	1,101,135,914,618.00	1,101,135,914,618.00
- Preferred stock	—	0.00	0.00	0.00	0.00
2. Share premium	4.0	4.0	4.0	4.1	3.8
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	-40,728,290.00	-40,728,290.00	-40,728,290.00	-40,728,290.00	0.00
6. Assets revaluation differences	5.7	-1.1	-1.1	-1.1	0.0
7. Foreign exchange differences	—	0.0	0.0	0.0	0.0
8. Investment and development fund	40.6	39.2	36.3	33.6	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	200.8	-69.3	-106.8	-56.8	-27.8
- Accumulated retained earning at the end of the previous period	-83.8	-116.0	-80.9	-45.7	-23.8
- Undistributed earnings in this period	284.6	46.6	-26.0	-11.1	-3.9
12. Reserves for investment in construction	—	0.0	0.0	0.0	0.0
13. Minority's interest	45.5	153.2	120.1	132.7	150.8
14. Financial reserves	—	0.0	0.0	0.0	0.0
II. Other resources and funds	13.4	13.4	13.7	13.7	13.7
1. Subsidized not-for-profit funds	13.4	13.4	13.7	13.7	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)	1,805.4	2,106.8	2,046.9	2,050.0	2,016.4

Item	2025	2024	2023	2022	2021
Profit Before Tax	73.3	98.0	-31.9	-19.0	16.3
Depreciation of Fixed Assets and Investment Property	72.7	63.2	65.7	66.9	71.7
Provision (Increase)/Reversal	2.2	-9.1	-2.5	-2.1	0.0
FX Gain/Loss from Revaluation of Monetary Items	1.4	-5.5	-3.9	0.3	0.0
Gain/Loss from Investment Activities	-29.6	-20.7	-20.1	-16.3	0.0
Interest Expense	24.3	13.7	16.6	12.0	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	—	-2.0	6.1	0.0	0.0
Operating Profit Before Changes in Working Capital	144.4	137.7	29.9	41.8	102.3
Increase/(Decrease) in Receivables	65.6	-20.1	-1.8	9.1	0.0
Increase/(Decrease) in Inventory	-9.8	4.4	-4.4	-0.6	0.0
Increase/(Decrease) in Payables (Excl. Interest and CIT)	207.1	14.5	-38.1	40.1	0.0
Increase/(Decrease) in Prepaid Expenses	-13.2	-0.4	-4.4	-39.0	0.0
Changes in Trading Securities	—	0.0	0.0	0.0	0.0
Interest Paid	-25.5	-14.7	-14.5	-10.1	0.0
Corporate Income Tax Paid	-3.5	-11.9	-6.3	-6.4	0.0
Other Operating Receipts	—	0.0	0.0	0.1	0.0
Other Operating Payments	-3.8	-9.6	-10.9	-8.1	0.0
Net Cash Flow from Operating Activities	361.3	99.8	-50.6	26.9	90.4
Payments for Fixed Assets and Other Long-term Assets	-128.1	-37.7	-65.8	-36.9	-38.1
Proceeds from Disposal of Fixed Assets and Long-term Assets	1.2	0.4	1.9	5.1	0.0
Loans and Purchases of Debt Instruments	-737.0	-114.7	-138.1	-177.1	-96.6
Receipts from Loan Repayments and Sale of Debt Instruments	448.6	83.5	174.0	140.6	108.6
Investments in Other Entities	—	0.0	0.0	0.0	0.0
Proceeds from Investments in Other Entities	—	0.0	1.0	0.0	0.0
Dividends and Interest Income Received	27.0	20.8	19.4	12.9	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	-388.3	-47.7	-7.5	-55.4	-15.3
Proceeds from Equity Issuance and Capital Contributions	—	0.00	10,248,000,000.00	0.00	0.00
Share Repurchases	—	0.00	0.00	0.00	0.00
Proceeds from Borrowings	347.9	417.8	500.6	368.5	265.7
Repayment of Borrowings	-376.3	-433.8	-413.4	-367.2	-263.5
Repayment of Finance Leases	—	0.0	0.0	0.0	0.0
Dividends Paid	-22.9	-3.6	-21.0	-3.2	-27.4
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	-51.2	-19.6	76.5	-1.9	-25.2
Net Cash Flow During the Period	-78.1	32.5	18.4	-30.4	-37.5
Cash and Cash Equivalents at Beginning of Period	99.9	67.1	44.8	75.4	63.9
FX Difference from Revaluation	1.6	0.3	3.9	-0.2	0.0
Cash and Cash Equivalents at End of Period	23.4	99.9	67.1	44.8	113.9

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	266.0	268.0	344.1	318.6	422.0	337.8	383.9	367.4	329.4	363.5	359.5	340.7
Revenue Deductions	0.9	0.5	0.6	1.5	0.6	1.1	0.5	0.7	0.0	0.8	0.4	0.2
Net Revenue	265.1	267.5	343.6	317.1	421.3	336.7	383.4	366.7	329.4	362.7	359.1	340.5
Cost of Goods Sold	233.0	239.8	303.0	271.7	342.7	278.0	320.4	310.3	308.1	349.6	333.7	317.1
Gross Profit	32.1	27.7	40.6	45.4	78.7	58.8	63.0	56.4	21.3	13.1	25.4	23.3
Financial Income	12.9	6.0	21.8	1.1	1.6	1.0	0.7	7.3	3.1	10.5	1.8	9.5
Financial Expenses	3.2	2.1	13.1	7.9	9.4	3.1	2.9	5.0	2.6	5.9	2.7	0.6
Interest Expense	3.1	2.1	14.2	4.1	9.6	2.8	2.3	2.6	2.6	20.7	2.5	0.2
Share of Associates and Joint Ventures	4.7	3.1	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Selling Expenses	6.7	6.1	7.9	5.1	14.2	8.5	7.2	8.6	7.3	7.9	5.4	8.4
General and Administrative Expenses	20.0	12.3	32.0	19.8	32.1	17.1	17.6	25.3	18.3	19.3	17.5	15.4
Operating Profit	19.8	16.2	9.5	13.7	24.6	31.1	35.9	24.7	-3.8	-9.4	1.6	8.5
Other Income	0.2	2.3	1.3	0.2	0.8	0.5	1.7	3.3	0.5	1.7	4.5	0.0
Other Expenses	1.9	0.9	7.1	0.0	0.7	0.3	0.3	1.2	0.1	1.0	0.3	0.4
Other Profit	-1.7	1.4	-5.8	0.1	0.1	0.2	1.3	2.1	0.4	0.7	4.3	-0.3
Profit Before Tax	18.1	17.7	3.7	13.8	24.7	31.3	37.3	26.8	-3.4	-8.7	5.8	8.2
Current Income Tax Expense	0.6	0.9	2.8	2.6	3.5	1.8	4.1	2.8	1.8	2.9	1.9	2.4
Deferred Income Tax Expense	3.6	-0.0	-1.9	—	-2.4	—	0.0	-0.9	0.0	1.6	0.0	2.0
Net Income	13.8	16.8	2.8	11.2	23.6	29.5	33.2	24.9	-5.2	-13.2	3.9	3.8
Non-controlling Interest	5.5	6.7	3.0	4.5	13.2	13.9	14.9	13.8	0.2	-3.9	2.0	-2.4
Profit Attributable to Parent	8.3	10.1	-0.3	6.7	10.4	15.6	18.3	11.1	-5.4	-9.3	1.9	6.2
Earnings per Share	76.00	92.00	-3.00	61.00	94.46	142.00	166.00	100.00	-49.10	-84.81	17.21	57.00
Diluted EPS	76.00	92.00	-3.00	61.00	94.46	142.00	166.00	100.00	-49.10	-84.81	17.21	56.30

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)	805.1	813.9	788.2	686.1	695.2	665.6	637.9	590.3	616.8	656.7	632.8	626.7
I. Cash and cash equivalents	26.4	30.8	28.5	63.5	65.1	56.6	85.2	54.3	47.4	59.1	48.5	41.0
1. Cash	26.4	30.8	23.4	32.8	55.8	47.3	73.1	45.2	39.3	51.1	41.3	40.7
2. Cash equivalents	—	—	5.0	30.7	9.3	9.3	12.1	9.2	8.1	8.0	7.2	0.3
II. Short-term financial investments	372.2	357.3	352.1	167.2	185.4	161.3	104.4	93.1	147.0	145.6	162.0	158.6
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	372.2	357.3	352.1	167.2	185.4	161.3	104.4	93.1	147.0	145.6	162.0	158.6
III. Short-term receivables	95.1	89.3	98.6	137.1	139.9	136.4	145.6	133.9	128.1	153.5	139.3	134.4
1. Short-term trade accounts receivable	107.7	108.4	119.1	139.4	152.3	140.5	152.5	143.8	133.6	132.4	145.0	145.7
2. Short-term prepayments to suppliers	19.3	16.0	16.5	24.8	18.6	24.9	19.5	16.0	19.4	15.4	22.1	19.8
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	30.3	0.0	0.0
6. Other short-term receivables	12.8	11.9	9.9	19.2	15.4	15.8	16.3	16.8	17.5	19.7	17.9	19.6
7. Provision for short-term doubtful debts (*)	-44.7	-47.0	-47.0	-46.4	-46.4	-44.8	-42.7	-42.7	-42.4	-44.4	-45.7	-50.8
8. Assets awaiting resolution	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
IV. Inventories	185.2	215.1	272.0	274.9	259.1	272.1	261.6	263.3	252.1	258.0	253.5	257.2
1. Inventories	185.2	215.1	272.0	280.0	259.2	272.2	261.6	263.3	254.8	266.3	253.9	257.6
2. Provision for decline in value of inventories	—	—	—	-5.1	-0.0	-0.0	-0.0	-0.0	-2.7	-8.4	-0.5	-0.5
V. Short-term Biological Assets	78.2	73.1	—	—	—	—	—	—	—	—	—	—
1. Short-term consumable livestock	—	73.1	—	—	—	—	—	—	—	—	—	—
2. Short-term seasonal or single-harvest crops	78.2	—	—	—	—	—	—	—	—	—	—	—
V. Other short-term assets	47.9	48.2	37.0	43.3	45.7	39.1	41.1	45.7	42.2	40.6	29.6	35.6
1. Short-term prepayments	46.2	45.8	35.3	24.8	25.3	23.4	23.7	28.4	25.4	19.9	15.8	19.2
2. Value added tax to be reclaimed	0.0	0.5	0.0	16.5	18.4	13.7	15.3	14.7	14.2	18.1	11.2	14.0
3. Taxes and other receivables from state authorities	1.7	1.9	1.7	2.0	2.0	1.9	2.0	2.6	2.6	2.6	2.6	2.4
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)	1,033.8	1,026.5	1,014.5	1,466.5	1,482.4	1,494.6	1,449.3	1,463.4	1,403.8	1,418.7	1,384.3	1,399.1
I. Long-term receivables	0.2	0.2	0.2	0.2	6.0	6.1	6.1	5.8	5.8	5.8	5.8	5.8
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	0.2	0.2	0.2	0.2	6.0	6.1	6.1	5.8	5.8	5.8	5.8	5.8
7. Provision for long-term doubtful debts	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
II. Fixed assets	209.6	213.0	221.3	1,056.7	1,072.6	1,076.3	594.0	606.6	618.6	634.8	648.4	662.7
1. Tangible fixed assets	198.2	201.3	209.2	1,045.0	1,060.5	1,070.3	587.6	599.9	611.7	627.7	641.1	655.1
- Cost	757.4	752.8	—	—	—	—	1,538.9	1,537.0	1,535.2	1,534.7	1,538.2	1,544.8
- Accumulated depreciation	-559.1	-551.5	—	—	—	—	-951.4	-937.1	-923.5	-907.0	-897.2	-889.7
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	11.3	11.8	12.2	11.7	12.1	6.0	6.4	6.7	6.9	7.1	7.3	7.5
- Cost	30.1	30.1	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
- Accumulated depreciation	-18.8	-18.4	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
III. Long-term Biological Assets	34.4	30.5	—	—	—	—	—	—	—	—	—	—
1. Bearer livestock	33.9	30.2	—	—	—	—	—	—	—	—	—	—
a) Immature bearer livestock	13.0	14.2	—	—	—	—	—	—	—	—	—	—
b) Mature bearer livestock	20.9	16.0	—	—	—	—	—	—	—	—	—	—
- Cost	27.8	19.9	—	—	—	—	—	—	—	—	—	—
- Accumulated depreciation (*)	-6.9	-3.9	—	—	—	—	—	—	—	—	—	—
3. Long-term seasonal or single-harvest crops	0.5	0.2	—	—	—	—	—	—	—	—	—	—
III. Investment properties	66.3	66.8	67.3	67.9	68.4	68.9	70.0	70.5	71.1	70.2	72.1	72.6
- Cost	85.5	85.5	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
- Accumulated depreciation	-19.2	-18.7	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
IV. Long-term assets in progress	7.8	10.5	8.1	10.1	9.9	18.5	399.7	399.6	385.4	383.8	333.7	331.9
1. Long-term production in progress	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
2. Construction in progress	7.8	10.5	8.1	10.1	9.9	18.5	399.7	399.6	385.4	383.8	333.7	331.9
V. Long-term financial investments	656.9	652.2	648.9	253.7	253.7	253.7	313.6	310.3	253.3	251.4	251.2	249.4
1. Investments in subsidiaries	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
2. Investments in associates, joint-ventures	412.3	407.6	404.5	9.0	9.0	9.0	7.5	7.5	8.2	5.9	5.9	3.7
3. Investments in other entities	247.4	247.4	247.4	247.4	247.4	247.4	247.4	247.4	247.5	247.4	247.4	247.5
4. Provision for diminution in value of long-term investments	-2.9	-2.8	-3.0	-2.7	-2.7	-2.7	-2.7	-2.4	-2.4	-1.9	-2.1	-1.9
5. Held to maturity investments	—	—	—	—	—	—	61.3	57.8	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	58.7	53.3	68.6	77.9	71.9	71.0	65.9	70.6	69.6	72.8	73.1	76.8
1. Long-term prepayments	58.7	53.3	68.6	77.9	71.9	71.0	65.9	70.6	69.6	72.8	73.1	76.8
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)	1,838.9	1,840.5	1,802.7	2,152.5	2,177.6	2,160.2	2,087.2	2,053.7	2,020.5	2,075.4	2,017.1	2,025.9
A. LIABILITIES (300=210+330)	430.0	425.7	391.8	860.0	896.3	892.4	881.2	880.9	855.3	910.2	831.3	831.6
I. Short -term liabilities	388.4	389.3	350.5	490.0	562.4	556.1	566.3	565.1	527.8	579.9	535.8	591.0
1. Short-term trade accounts payable	137.4	149.5	130.4	197.7	222.6	173.0	200.2	195.3	178.0	202.0	176.0	254.8
2. Short-term advances from customers	16.0	14.0	13.3	-4.5	2.1	26.6	30.2	22.4	26.1	16.3	26.8	20.9
3. Dividends and profits payable	18.8	7.8	—	—	—	—	—	—	—	—	—	—
3. Taxes and other payables to state authorities	9.4	8.7	9.6	11.3	11.1	8.4	15.3	12.2	10.6	11.1	10.2	9.5
4. Payable to employees	20.4	10.1	26.3	27.6	26.5	14.7	28.3	27.6	22.2	29.5	23.6	19.5
5. Short-term acrrued expenses	27.3	26.9	27.0	42.6	29.1	28.8	33.6	33.3	35.9	41.6	43.6	35.9
6. Short-term inter-company payables	—	—	—	—	—	—	0.0	0.0	0.1	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	—	0.2	—	0.8	1.4	2.3	3.0	3.0	3.6	3.0	3.5	3.1
9. Other short-term payables	42.0	49.1	38.1	117.9	122.9	111.2	108.7	107.1	101.2	100.8	111.2	106.5
10. Short-term borrowings and financial leases	104.2	118.4	95.9	80.2	85.8	104.8	121.5	131.4	126.9	155.7	111.1	119.7
11. Provision for short-term liabilities	—	—	—	3.0	43.7	77.9	11.0	15.4	10.8	3.2	14.3	6.8
12.. Bonus and welfare fund	12.9	4.7	10.0	13.3	17.0	8.4	14.5	17.6	12.5	16.7	15.5	14.2
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	41.6	36.5	41.3	370.0	333.9	336.3	315.0	315.7	327.5	330.3	295.5	240.6
1. Long-term trade payables	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1
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	—	—	—	5.3	5.3	5.3	6.0	6.7	7.5	8.2	9.0	9.7
7. Other long-term liabilities	—	—	—	0.9	0.9	0.9	0.9	0.9	0.9	0.9	0.8	0.8
8. Long-term borrowings and financial leases	10.2	8.7	13.5	334.1	298.0	298.0	277.2	277.2	287.3	290.1	256.2	201.1
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	31.3	27.7	27.7	29.6	29.6	32.0	30.9	30.9	31.8	31.1	29.5	28.8
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)	1,408.9	1,414.7	1,410.9	1,292.5	1,281.3	1,267.8	1,205.9	1,172.8	1,165.2	1,165.2	1,185.8	1,194.3
I. Owner's equity	1,408.9	1,414.7	1,397.6	1,279.2	1,268.0	1,254.4	1,192.6	1,159.4	1,151.6	1,151.5	1,172.1	1,180.6
1. Owner's capital	1,101.1	1,101.1	1,101.1	1,101.1	1,101.1	1,101.1	1,101.1	1,101.1	1,101.1	1,101.1	1,101.1	1,101.1
- Common stock with voting right	1,101,135,914,618.00	1,101,135,914,618.00	1,101,135,914,618.00	1,101,135,914,618.00	1,101,135,914,618.00	1,101,135,914,618.00	1,101,135,914,618.00	1,101,135,914,618.00	1,101,135,914,618.00	1,093,135,914,618.00	1,101,135,914,618.00	1,101,135,914,618.00
- Preferred stock	—	—	—	—	—	—	0.00	0.00	0.00	8,000,000,000.00	0.00	0.00
2. Share premium	4.0	4.0	4.0	4.0	4.0	4.0	4.0	4.0	4.0	4.0	4.0	4.6
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	-40,728,290.00	-40,728,290.00	-40,728,290.00	-40,728,290.00	-40,728,290.00	-40,728,290.00	-40,728,290.00	-40,728,290.00	-40,728,290.00	-40,728,290.00	-40,728,290.00	-40,728,290.00
6. Assets revaluation differences	5.7	5.7	5.7	-1.1	-1.1	-1.1	-1.1	-1.1	-1.1	-1.1	-1.1	-1.1
7. Foreign exchange differences	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
8. Investment and development fund	43.7	40.6	40.6	43.5	43.5	40.2	39.2	39.2	36.3	36.3	36.3	33.6
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	199.4	211.1	200.7	-48.9	-55.6	-55.3	-92.1	-110.4	-109.1	-109.3	-92.6	-78.5
- Accumulated retained earning at the end of the previous period	180.9	201.0	-83.8	-81.6	-81.6	-70.9	-116.1	-116.0	-103.7	-87.4	-80.0	-25.3
- Undistributed earnings in this period	18.4	10.1	284.5	32.7	26.0	15.6	23.9	5.7	-5.4	-21.9	-12.6	-53.1
12. Reserves for investment in construction	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
13. Minority's interest	55.0	52.2	45.5	180.5	176.0	165.5	141.4	126.6	120.3	120.4	124.4	120.9
14. Financial reserves	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
II. Other resources and funds	—	—	13.4	13.4	13.4	13.4	13.4	13.4	13.7	13.7	13.7	13.7
1. Subsidized not-for-profit funds	—	—	13.4	13.4	13.4	13.4	13.4	13.4	13.7	13.7	13.7	13.7
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)	1,838.9	1,840.5	1,802.7	2,152.5	2,177.6	2,160.2	2,087.2	2,053.7	2,020.5	2,075.4	2,017.1	2,025.9

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	18.1	17.7	3.5	13.8	24.7	31.3	37.5	26.6	-3.4	-12.5	5.8	3.7
Depreciation of Fixed Assets and Investment Property	8.6	8.6	19.0	19.0	19.0	15.8	15.7	15.8	16.0	16.1	16.3	17.2
Provision (Increase)/Reversal	-2.2	—	-7.4	-35.6	-32.6	77.9	-4.4	2.5	1.8	-6.0	7.4	-7.6
FX Gain/Loss from Revaluation of Monetary Items	0.1	0.0	0.4	1.0	0.0	-0.0	-0.2	-2.3	-2.4	-2.5	-0.2	-1.2
Gain/Loss from Investment Activities	-12.0	-5.2	-25.7	-1.8	-1.0	-1.1	-0.6	-4.0	-0.8	-6.2	-1.8	-9.4
Interest Expense	3.1	2.1	7.8	4.1	9.6	2.8	2.3	2.6	2.6	7.2	2.5	3.5
Gain/Loss on Disposal of Fixed Assets	—	—	—	—	—	—	0.0	0.0	0.0	-1.5	1.5	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	-5.2	3.1	4.6	-2.7	4.2
Operating Profit Before Changes in Working Capital	15.7	23.2	-2.4	0.5	19.7	126.7	50.3	35.9	16.8	0.7	27.4	10.5
Increase/(Decrease) in Receivables	-3.7	8.4	61.5	10.2	-8.8	2.8	-13.9	-9.9	-0.1	9.3	-13.3	-13.4
Increase/(Decrease) in Inventory	29.8	-25.8	7.7	-20.9	13.0	-9.7	1.7	-8.5	12.1	-13.0	6.4	-21.1
Increase/(Decrease) in Payables (Excl. Interest and CIT)	-14.8	3.2	250.0	-35.5	44.9	-52.3	15.3	31.2	-27.4	-36.2	-10.8	35.4
Increase/(Decrease) in Prepaid Expenses	-5.7	-10.4	-3.7	-5.5	-2.8	-1.3	9.3	-4.0	-2.2	-5.7	7.1	3.3
Changes in Trading Securities	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Interest Paid	-2.4	-1.6	-26.1	12.2	-9.2	-2.5	-2.1	-5.7	-2.9	-5.2	-5.2	-0.9
Corporate Income Tax Paid	0.0	-1.8	-3.0	-0.1	—	-0.4	-1.7	0.0	-4.7	-1.0	0.3	-4.7
Other Operating Receipts	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Other Operating Payments	-6.7	-7.5	3.5	-3.7	1.3	-4.8	-3.1	0.9	-4.3	-5.6	1.3	-6.6
Net Cash Flow from Operating Activities	12.2	-12.3	287.3	-43.0	58.5	58.5	55.8	40.0	-12.7	-56.6	13.0	2.6
Payments for Fixed Assets and Other Long-term Assets	-2.0	-3.8	4.7	-8.9	-6.1	-117.7	-2.7	-19.2	-0.5	-43.9	-1.8	-17.1
Proceeds from Disposal of Fixed Assets and Long-term Assets	0.0	0.1	1.1	0.0	0.0	0.1	0.7	0.0	0.2	1.0	0.4	0.1
Loans and Purchases of Debt Instruments	-31.0	-20.0	-519.2	-103.6	-80.6	-33.5	-47.9	-76.6	0.0	24.0	-2.5	-159.6
Receipts from Loan Repayments and Sale of Debt Instruments	16.0	25.5	228.0	121.8	57.4	41.5	33.0	63.8	0.0	0.0	0.0	165.0
Investments in Other Entities	—	—	—	—	—	—	0.0	0.8	-0.8	0.0	0.0	0.0
Proceeds from Investments in Other Entities	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	1.0
Dividends and Interest Income Received	13.0	0.2	21.0	1.6	1.0	3.4	1.8	5.8	0.6	7.1	6.6	3.1
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	-4.0	1.9	-264.5	10.9	-29.8	-104.8	-15.0	-25.4	-0.5	-11.8	2.7	-7.5
Proceeds from Equity Issuance and Capital Contributions	—	—	—	—	—	—	0.00	0.00	0.00	-77,000,000.00	0.00	10,325,000,000.00
Share Repurchases	—	—	—	—	—	—	0.00	0.00	0.00	0.00	0.00	0.00
Proceeds from Borrowings	58.2	84.0	-118.8	0.0	137.6	329.1	46.2	86.9	140.4	206.6	119.1	75.5
Repayment of Borrowings	-70.8	-66.3	76.0	30.5	-156.6	-326.1	-56.0	-94.7	-140.0	-104.8	-126.0	-78.8
Repayment of Finance Leases	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Dividends Paid	—	—	-21.7	-0.0	-1.2	—	0.0	-2.4	-4.5	-17.1	-1.7	-2.2
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	-12.6	17.7	-64.5	30.5	-20.1	3.0	-9.9	-10.1	-4.1	84.6	-8.5	4.9
Net Cash Flow During the Period	-4.4	7.4	-41.7	-1.7	8.5	-43.3	30.9	4.5	-17.3	16.1	7.2	0.0
Cash and Cash Equivalents at Beginning of Period	30.8	23.4	63.5	65.1	56.6	99.9	67.1	67.1	67.1	44.8	44.8	44.8
FX Difference from Revaluation	—	—	1.6	—	—	—	0.0	2.4	-2.4	2.5	0.2	1.2
Cash and Cash Equivalents at End of Period	26.4	30.8	23.4	63.5	65.1	56.6	85.2	54.3	47.4	67.1	48.5	41.1

Giải mã BCTC

Điểm nhấn trong BCTC của Tổng Công ty Khoáng sản và Thương mại Hà Tĩnh - CTCP (MTA) mà bạn nên biết

Q2/2026 On a TTM 2026Q2 basis, MTA posted a very sharp profit drop versus the same period, showing that pressure has clearly fed through to the bottom line.

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

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