SGC · CTCP Xuất nhập khẩu Sa Giang

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

Item	2025	2024	2023	2022	2021
Revenue	747.1	709.0	456.3	445.7	384.5
Revenue Deductions	3.3	1.5	1.6	1.4	0.0
Net Revenue	743.8	707.5	454.7	444.4	383.6
Cost of Goods Sold	519.6	520.1	354.8	329.3	0.0
Gross Profit	224.1	187.4	99.9	115.1	84.5
Financial Income	10.8	9.7	3.9	3.6	1.8
Financial Expenses	1.8	1.9	1.1	3.5	-2.3
Interest Expense	1.2	0.3	0.4	0.7	-1.3
Share of Associates and Joint Ventures	—	0.0	0.0	0.0	-0.0
Selling Expenses	40.4	36.3	24.5	29.3	-25.6
General and Administrative Expenses	36.8	40.5	17.4	15.0	-19.1
Operating Profit	155.9	118.5	60.8	70.8	39.3
Other Income	1.8	1.1	1.5	0.6	0.0
Other Expenses	2.3	0.4	0.5	0.2	0.0
Other Profit	-0.5	0.7	1.0	0.4	0.6
Profit Before Tax	155.5	119.3	61.8	71.2	39.9
Current Income Tax Expense	27.6	21.5	10.5	11.5	-8.2
Deferred Income Tax Expense	-0.5	-2.5	-0.1	0.3	0.0
Net Income	128.4	100.2	51.4	59.4	31.7
Non-controlling Interest	-0.2	0.0	0.0	0.0	-0.0
Profit Attributable to Parent	128.6	100.2	51.4	59.4	31.7
Earnings per Share	17,993.00	14,019.00	7,197.00	8,306.00	4,439.00
Diluted EPS	17,993.00	14,019.00	7,197.00	8,306.00	4,438.86

Item	2025	2024	2023	2022	2021
A. SHORT-TERM ASSETS (100=110+120+130+140+150)	253.8	285.9	139.2	152.0	125.7
I. Cash and cash equivalents	30.7	21.5	20.7	20.0	1.7
1. Cash	30.7	21.5	20.7	20.0	0.0
2. Cash equivalents	—	0.0	0.0	0.0	0.0
II. Short-term financial investments	—	85.0	0.0	0.0	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	—	85.0	0.0	0.0	0.0
III. Short-term receivables	115.6	82.5	47.5	49.3	52.6
1. Short-term trade accounts receivable	94.7	68.0	42.9	45.1	0.0
2. Short-term prepayments to suppliers	20.7	12.5	3.8	4.5	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	0.7	2.3	0.8	0.6	0.0
7. Provision for short-term doubtful debts (*)	-0.4	-0.4	0.0	-0.9	0.0
8. Assets awaiting resolution	—	0.0	0.0	0.0	0.0
IV. Inventories	90.4	88.7	61.2	75.5	56.5
1. Inventories	92.8	89.7	62.8	77.1	0.0
2. Provision for decline in value of inventories	-2.4	-1.0	-1.6	-1.6	0.0
V. Other short-term assets	17.0	8.4	9.9	7.3	8.9
1. Short-term prepayments	2.6	0.2	0.4	0.0	0.0
2. Value added tax to be reclaimed	14.4	8.1	9.5	7.3	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)	374.7	164.5	158.0	119.2	100.6
I. Long-term receivables	—	0.0	0.0	0.0	0.0
1. Long-term trade receivables	—	0.0	0.0	0.0	0.0
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	310.5	146.4	118.7	106.3	90.1
1. Tangible fixed assets	162.7	146.0	118.6	106.2	90.1
- Cost	332.3	295.9	249.7	221.2	0.0
- Accumulated depreciation	-169.5	-149.9	-131.0	-115.0	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	147.8	0.4	0.1	0.1	0.0
- Cost	149.7	0.5	0.1	0.1	0.0
- Accumulated depreciation	-1.9	-0.1	-0.0	-0.0	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	43.7	4.0	30.2	0.3	1.0
1. Long-term production in progress	—	0.0	0.0	0.0	0.0
2. Construction in progress	43.7	4.0	30.2	0.3	0.0
V. Long-term financial investments	—	0.0	0.0	0.0	0.0
1. Investments in subsidiaries	—	0.0	0.0	0.0	0.0
2. Investments in associates, joint-ventures	—	0.0	0.0	0.0	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	—	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	20.6	14.1	9.1	12.7	0.0
1. Long-term prepayments	16.7	10.7	8.2	11.9	0.0
2. Deferred income tax assets	3.9	3.4	0.9	0.8	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	9.4
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)	628.5	450.5	297.2	271.3	226.3
A. LIABILITIES (300=210+330)	135.3	104.3	44.1	60.5	74.9
I. Short -term liabilities	110.4	79.0	40.4	56.5	70.6
1. Short-term trade accounts payable	25.9	18.2	15.6	9.9	12.0
2. Short-term advances from customers	6.2	6.3	2.0	6.2	5.1
3. Taxes and other payables to state authorities	27.7	3.6	2.0	6.0	0.0
4. Payable to employees	29.5	25.3	14.1	14.5	0.0
5. Short-term acrrued expenses	1.7	1.5	1.9	0.8	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	—	0.0	0.0	0.0	0.0
9. Other short-term payables	2.1	2.0	1.5	1.8	0.0
10. Short-term borrowings and financial leases	13.1	20.3	0.0	13.6	30.8
11. Provision for short-term liabilities	—	0.0	0.0	0.0	0.0
12.. Bonus and welfare fund	4.1	1.7	3.4	3.6	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	24.9	25.3	3.7	3.9	4.3
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	—	0.0	0.0	0.0	0.0
8. Long-term borrowings and financial leases	—	0.0	0.0	0.0	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	—	0.0	0.0	0.0	0.0
12. Provision for long-term liabilities	19.6	14.3	3.4	3.6	0.0
13. Fund for technology development	5.3	11.0	0.3	0.3	0.0
14. Provision for severance allowances	—	0.0	0.0	0.0	0.0
B. OWNER'S EQUITY (400=410+430)	493.2	346.2	253.1	210.8	151.4
I. Owner's equity	493.2	346.2	253.1	210.8	0.0
1. Owner's capital	71.5	71.5	71.5	71.5	151.4
- Common stock with voting right	71,475,800,000.00	71,475,800,000.00	71,475,800,000.00	71,475,800,000.00	71,475,800,000.00
- Preferred stock	—	0.00	0.00	0.00	0.00
2. Share premium	—	0.0	0.0	0.0	0.0
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	—	0.0	0.0	0.0	0.0
8. Investment and development fund	16.0	16.0	16.0	16.0	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	0.0	0.0	0.0	0.0
11. Undistributed earnings after tax	376.4	258.7	165.7	123.4	64.0
- Accumulated retained earning at the end of the previous period	247.8	158.5	114.2	64.0	32.3
- Undistributed earnings in this period	128.6	100.2	51.4	59.4	31.7
12. Reserves for investment in construction	—	0.0	0.0	0.0	0.0
13. Minority's interest	29.4	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)	628.5	450.5	297.2	271.3	226.3

Item	2025	2024	2023	2022	2021
Profit Before Tax	155.5	119.3	61.8	71.2	39.9
Depreciation of Fixed Assets and Investment Property	23.5	19.9	16.9	16.6	14.0
Provision (Increase)/Reversal	6.6	10.8	-1.1	1.3	0.0
FX Gain/Loss from Revaluation of Monetary Items	-0.1	-0.1	0.1	0.6	0.0
Gain/Loss from Investment Activities	-3.6	-1.9	-0.0	-0.4	0.0
Interest Expense	1.2	0.3	0.4	0.7	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	5.0	0.0	0.0	0.0	0.0
Operating Profit Before Changes in Working Capital	188.1	148.3	78.1	90.0	54.6
Increase/(Decrease) in Receivables	-30.3	-24.7	2.7	-1.6	0.0
Increase/(Decrease) in Inventory	-3.1	-26.9	14.3	-20.6	0.0
Increase/(Decrease) in Payables (Excl. Interest and CIT)	10.8	27.4	-0.8	-1.8	0.0
Increase/(Decrease) in Prepaid Expenses	-8.3	-2.4	3.3	-3.2	0.0
Changes in Trading Securities	—	0.0	0.0	0.0	0.0
Interest Paid	-1.2	-0.3	-0.4	-0.7	0.0
Corporate Income Tax Paid	-3.7	-20.0	-14.5	-7.8	0.0
Other Operating Receipts	—	0.0	0.0	0.0	0.0
Other Operating Payments	-12.0	-1.7	-0.3	-0.0	0.0
Net Cash Flow from Operating Activities	140.2	99.9	82.4	54.2	16.0
Payments for Fixed Assets and Other Long-term Assets	-56.0	-28.5	-61.0	-25.1	-27.6
Proceeds from Disposal of Fixed Assets and Long-term Assets	0.3	0.5	0.1	0.4	0.0
Loans and Purchases of Debt Instruments	-65.0	-125.0	0.0	0.0	-6.0
Receipts from Loan Repayments and Sale of Debt Instruments	150.0	40.0	0.0	6.0	0.0
Investments in Other Entities	-118.2	0.0	0.0	0.0	0.0
Proceeds from Investments in Other Entities	—	0.0	0.0	0.0	0.0
Dividends and Interest Income Received	5.1	0.6	0.0	0.2	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	-83.8	-112.4	-60.9	-18.4	-33.6
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	153.9	80.9	21.2	121.1	132.8
Repayment of Borrowings	-194.2	-60.5	-34.8	-138.3	-129.8
Repayment of Finance Leases	—	0.0	0.0	0.0	0.0
Dividends Paid	-7.1	-7.1	-7.1	0.0	-7.1
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	-47.4	13.2	-20.7	-17.3	-4.2
Net Cash Flow During the Period	9.0	0.7	0.8	18.5	-7.6
Cash and Cash Equivalents at Beginning of Period	21.5	20.7	20.0	1.7	22.9
FX Difference from Revaluation	0.2	0.0	0.0	-0.2	0.6
Cash and Cash Equivalents at End of Period	30.7	21.5	20.7	20.0	1.7

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	221.4	193.2	214.7	177.5	187.9	167.1	188.0	169.9	189.0	162.1	150.3	106.1
Revenue Deductions	0.5	0.1	2.6	0.6	0.1	0.1	1.2	0.1	0.2	0.1	0.2	0.1
Net Revenue	221.0	193.0	212.1	176.8	187.8	167.0	186.8	169.8	188.9	162.0	150.1	106.0
Cost of Goods Sold	160.7	134.0	143.8	122.8	135.2	119.6	134.8	131.6	136.0	118.7	114.7	84.8
Gross Profit	60.3	59.0	68.3	54.0	52.6	47.4	52.0	38.2	52.9	43.4	35.5	21.2
Financial Income	0.6	1.1	2.8	2.7	3.8	1.7	4.5	0.6	2.7	1.9	1.1	1.6
Financial Expenses	0.9	0.6	0.5	0.4	0.6	0.5	-0.0	1.3	0.4	0.2	0.3	0.2
Interest Expense	0.9	0.2	0.1	0.4	0.5	0.2	0.0	0.0	0.1	0.1	0.0	0.0
Share of Associates and Joint Ventures	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Selling Expenses	12.6	10.7	12.1	9.6	10.3	8.5	12.3	9.0	8.1	7.0	6.8	5.7
General and Administrative Expenses	9.1	8.7	18.3	6.6	5.3	6.0	24.4	5.4	4.1	4.6	4.8	4.2
Operating Profit	38.2	40.2	40.1	40.2	40.2	34.2	19.7	23.1	43.0	33.5	24.7	12.6
Other Income	0.8	0.9	0.7	0.6	0.2	0.3	0.6	0.1	0.1	0.3	0.8	0.1
Other Expenses	0.7	0.3	1.1	0.6	0.4	0.3	0.3	0.0	0.1	0.0	0.3	0.0
Other Profit	0.1	0.5	-0.3	-0.1	-0.2	0.1	0.3	0.1	0.0	0.3	0.5	0.1
Profit Before Tax	38.4	40.7	39.8	40.1	40.1	34.2	20.1	23.2	43.1	33.8	25.2	12.8
Current Income Tax Expense	6.9	8.2	7.2	7.7	5.1	7.2	4.9	3.8	7.7	6.6	4.0	2.2
Deferred Income Tax Expense	0.0	—	-1.3	-0.4	0.7	-0.3	-2.2	0.2	0.1	-0.5	-0.1	0.1
Net Income	31.4	32.5	33.9	32.8	34.4	27.3	17.4	19.2	35.2	27.7	21.2	10.5
Non-controlling Interest	-0.4	-0.3	-0.1	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Profit Attributable to Parent	31.8	32.8	33.9	32.8	34.4	27.3	17.4	19.2	35.2	27.7	21.2	10.5
Earnings per Share	4,454.00	4,587.00	4,746.00	4,589.00	4,806.00	3,820.00	2,439.00	2,687.00	4,928.00	3,882.00	2,964.00	1,473.00
Diluted EPS	4,454.00	4,587.00	4,746.00	4,589.00	4,806.00	3,820.00	14,033.00	2,687.00	4,928.00	3,882.00	2,964.00	1,473.00

Item	Q2'26	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24	Q1'24	Q4'23	Q3'23
A. SHORT-TERM ASSETS (100=110+120+130+140+150)	401.0	345.4	259.5	372.8	354.4	329.6	286.7	256.5	226.0	199.2	139.4	135.0
I. Cash and cash equivalents	48.7	70.0	30.7	147.7	52.8	55.9	21.5	18.2	39.2	3.6	20.7	23.1
1. Cash	27.6	49.0	30.7	42.4	52.8	55.9	21.5	18.2	39.2	3.6	20.7	23.1
2. Cash equivalents	21.0	21.0	—	105.3	—	—	0.0	0.0	0.0	0.0	0.0	0.0
II. Short-term financial investments	99.7	—	—	40.0	95.0	70.0	85.0	70.0	10.0	10.0	0.0	0.0
1. Available for sale securities	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
2. Provision for diminution in value of available for sale securities (*)	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
3. Held to maturity investments	99.7	—	—	40.0	95.0	70.0	85.0	70.0	10.0	10.0	0.0	0.0
III. Short-term receivables	183.8	128.1	121.6	90.8	92.0	76.5	82.5	64.6	58.0	55.4	47.6	36.7
1. Short-term trade accounts receivable	61.6	58.3	95.9	72.3	74.9	63.3	68.0	52.2	50.4	49.4	43.0	35.1
2. Short-term prepayments to suppliers	121.2	69.3	25.5	17.9	16.6	12.4	12.5	11.4	6.6	5.2	3.8	1.7
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	0.0	0.0	0.0	0.0
6. Other short-term receivables	1.3	1.0	0.7	1.1	1.1	1.3	2.3	1.0	0.9	0.8	0.8	0.9
7. Provision for short-term doubtful debts (*)	-0.4	-0.4	-0.4	-0.4	-0.4	-0.4	-0.4	0.0	0.0	0.0	0.0	-0.9
8. Assets awaiting resolution	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
IV. Inventories	145.4	124.6	90.2	84.0	103.7	112.9	89.4	92.3	108.3	115.0	61.2	65.8
1. Inventories	149.6	127.0	92.8	86.1	105.7	115.2	90.9	93.9	109.0	116.6	62.8	65.8
2. Provision for decline in value of inventories	-4.2	-2.4	-2.6	-2.0	-2.0	-2.3	-1.5	-1.6	-0.7	-1.6	-1.6	0.0
V. Other short-term assets	23.2	22.8	17.0	10.3	10.8	14.2	8.4	11.5	10.5	15.2	9.9	9.3
1. Short-term prepayments	4.5	6.4	2.6	1.6	1.9	2.6	0.2	0.9	1.9	2.8	0.4	1.2
2. Value added tax to be reclaimed	18.7	16.4	14.4	8.7	8.9	11.6	8.1	10.6	8.6	12.4	9.5	8.2
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	0.0	0.0
B. LONG-TERM ASSETS (200=210+220+240+250+260+270)	415.7	393.9	375.7	187.4	170.1	169.0	164.5	153.2	154.7	158.4	157.6	156.8
I. Long-term receivables	—	—	—	—	—	—	0.0	0.0	0.0	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	0.0	0.0	0.0	0.0
II. Fixed assets	314.3	319.9	308.8	158.4	152.4	147.7	146.4	141.6	144.6	116.4	118.7	95.7
1. Tangible fixed assets	168.7	173.2	162.7	158.1	152.0	147.3	146.0	141.1	144.1	116.2	118.6	95.7
- Cost	348.6	348.8	—	—	—	—	295.9	285.8	284.4	251.7	249.7	222.6
- Accumulated depreciation	-179.9	-175.5	—	—	—	—	-149.9	-144.7	-140.3	-135.5	-131.0	-126.9
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	145.7	146.7	146.1	0.3	0.4	0.4	0.4	0.4	0.5	0.2	0.1	0.1
- Cost	149.7	149.7	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
- Accumulated depreciation	-4.0	-3.0	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
III. Investment properties	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
- Cost	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
- Accumulated depreciation	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
IV. Long-term assets in progress	82.3	54.4	43.7	10.2	1.3	3.7	4.0	1.0	1.0	33.1	29.8	51.1
1. Long-term production in progress	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
2. Construction in progress	82.3	54.4	43.7	10.2	1.3	3.7	4.0	1.0	1.0	33.1	29.8	51.1
V. Long-term financial investments	118.4	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
1. Investments in subsidiaries	118.4	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
2. Investments in associates, joint-ventures	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
3. Investments in other entities	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
4. Provision for diminution in value of long-term investments	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
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	19.0	19.5	23.2	18.8	16.4	17.6	14.0	10.7	9.2	8.9	9.1	10.0
1. Long-term prepayments	15.1	15.6	16.7	15.3	13.4	14.0	10.7	9.6	7.9	7.5	8.2	9.2
2. Deferred income tax assets	3.9	3.9	4.7	3.4	3.0	3.7	3.3	1.1	1.3	1.4	0.9	0.8
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	—	—	1.8	—	—	—	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)	816.7	739.3	635.2	560.2	524.4	498.5	451.2	409.8	380.7	357.6	297.0	291.9
A. LIABILITIES (300=210+330)	263.4	213.6	142.6	123.4	120.4	125.1	104.9	80.9	64.6	76.7	48.0	64.1
I. Short -term liabilities	238.5	188.7	117.6	107.0	101.2	104.1	81.9	77.4	61.1	73.1	44.3	60.3
1. Short-term trade accounts payable	21.3	24.8	30.7	11.7	13.7	21.8	18.2	21.6	13.3	28.8	15.6	32.1
2. Short-term advances from customers	7.6	9.1	7.4	6.6	5.9	7.4	6.3	5.6	12.5	10.8	1.8	2.6
3. Taxes and other payables to state authorities	15.5	8.3	27.3	19.9	12.3	7.3	3.5	16.5	14.3	6.6	1.1	5.7
4. Payable to employees	26.8	20.7	31.2	27.3	27.5	18.9	28.3	28.3	15.1	12.4	19.1	12.7
5. Short-term acrrued expenses	1.9	1.8	1.7	0.9	1.6	1.8	1.5	1.5	1.3	1.7	1.7	0.9
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	3.6	2.6	2.1	2.0	2.0	2.0	2.0	2.0	2.5	2.6	1.5	2.6
10. Short-term borrowings and financial leases	157.2	120.0	13.1	34.2	33.6	43.8	20.3	0.0	0.0	7.8	0.0	0.0
11. Provision for short-term liabilities	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
12.. Bonus and welfare fund	4.7	1.2	4.1	4.4	4.7	1.1	1.7	1.9	2.1	2.4	3.4	3.6
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	24.9	24.9	24.9	16.4	19.2	21.0	23.1	3.5	3.6	3.7	3.7	3.7
1. Long-term trade payables	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
2. Long-term advances from customers	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
3. Long-term acrrued expenses	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
4. Inter-company payables on business capital	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
5. Long-term inter-company payables	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
6. Long-term unearned revenue	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
7. Other long-term liabilities	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
8. Long-term borrowings and financial leases	—	—	—	—	—	—	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)	—	—	—	—	—	—	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	19.5	19.6	19.6	14.2	14.2	14.3	14.3	3.3	3.3	3.4	3.4	3.4
13. Fund for technology development	5.3	5.3	5.3	2.2	5.0	6.7	8.8	0.3	0.3	0.3	0.3	0.3
14. Provision for severance allowances	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
B. OWNER'S EQUITY (400=410+430)	553.3	525.7	492.7	436.8	404.0	373.5	346.3	328.8	316.1	280.9	249.0	227.8
I. Owner's equity	553.3	525.7	492.7	436.8	404.0	373.5	346.3	328.8	316.1	280.9	249.0	227.8
1. Owner's capital	71.5	71.5	71.5	71.5	71.5	71.5	71.5	71.5	71.5	71.5	71.5	71.5
- Common stock with voting right	71,475,800,000.00	71,475,800,000.00	71,475,800,000.00	71,475,800,000.00	71,475,800,000.00	71,475,800,000.00	71,475,800,000.00	71,475,800,000.00	71,475,800,000.00	71,475,800,000.00	71,475,800,000.00	71,475,800,000.00
- Preferred stock	—	—	—	—	—	—	0.00	0.00	0.00	0.00	0.00	0.00
2. Share premium	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
3. Convertible bond option	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
4. Other capital of owners	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
5. Treasury shares	—	—	—	—	—	—	0.00	0.00	0.00	0.00	0.00	0.00
6. Assets revaluation differences	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
7. Foreign exchange differences	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
8. Investment and development fund	16.0	16.0	16.0	16.0	16.0	16.0	16.0	16.0	16.0	16.0	16.0	16.0
9. Fund to support corporate restructuring	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
10. Other funds from owner's equity	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
11. Undistributed earnings after tax	437.2	409.2	376.2	349.4	316.6	286.0	258.8	241.4	228.6	193.4	161.6	140.4
- Accumulated retained earning at the end of the previous period	372.6	376.4	247.8	254.9	254.9	258.7	158.5	158.5	165.7	165.7	114.2	114.2
- Undistributed earnings in this period	64.6	32.8	128.4	94.5	61.7	27.3	100.3	82.9	63.0	27.7	47.3	26.2
12. Reserves for investment in construction	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
13. Minority's interest	28.7	29.1	29.1	—	—	—	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)	816.7	739.3	635.2	560.2	524.4	498.5	451.2	409.8	380.7	357.6	297.0	291.9

Item	Q2'26	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24	Q1'24	Q4'23	Q3'23
Profit Before Tax	38.4	40.7	41.0	40.1	40.1	34.2	20.1	23.2	42.1	33.8	30.1	12.8
Depreciation of Fixed Assets and Investment Property	7.1	7.1	6.8	5.6	5.5	5.5	5.3	5.2	4.9	4.5	4.1	4.2
Provision (Increase)/Reversal	1.8	—	5.8	0.0	-0.4	1.3	11.3	-0.0	-0.1	-0.0	0.7	-0.0
FX Gain/Loss from Revaluation of Monetary Items	0.4	-0.6	0.1	0.1	0.0	-0.2	-0.4	0.3	0.2	-0.1	0.2	-0.1
Gain/Loss from Investment Activities	-0.0	-0.0	-1.7	-0.9	0.6	-1.6	-1.5	-0.3	-0.0	-0.0	-0.0	-0.0
Interest Expense	0.9	0.2	0.1	0.4	0.4	0.3	0.0	0.0	0.1	0.1	0.0	0.0
Gain/Loss on Disposal of Fixed Assets	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Interest Income and Dividends	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Amortization of Goodwill	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Other Adjustments	-3.8	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Operating Profit Before Changes in Working Capital	44.7	47.3	57.1	45.3	46.2	39.4	34.8	28.4	47.2	38.3	35.1	16.9
Increase/(Decrease) in Receivables	-6.3	34.0	-21.8	1.4	-11.2	1.4	-13.5	-5.8	3.6	-10.0	-9.8	-6.9
Increase/(Decrease) in Inventory	-22.6	-34.2	-6.7	19.7	9.4	-25.5	3.0	15.1	7.6	-53.8	3.0	-2.0
Increase/(Decrease) in Payables (Excl. Interest and CIT)	1.6	-3.8	14.7	-3.0	-13.7	12.7	-4.7	14.3	-10.4	20.5	-0.8	6.7
Increase/(Decrease) in Prepaid Expenses	2.3	-2.7	-2.3	-1.7	1.3	-5.6	-0.5	-0.7	0.5	-1.7	1.8	0.8
Changes in Trading Securities	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Interest Paid	-0.9	-0.2	-0.1	-0.4	-0.4	-0.3	-0.0	0.0	-0.1	-0.1	0.0	0.0
Corporate Income Tax Paid	0.0	-27.4	0.0	0.0	16.3	-20.0	-18.0	0.0	0.0	-2.0	-8.5	0.0
Other Operating Receipts	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Other Operating Payments	-0.3	-3.0	-2.1	-3.1	-6.2	-0.6	8.3	-0.2	-0.3	-1.0	-0.2	-0.1
Net Cash Flow from Operating Activities	18.5	10.1	38.6	58.3	41.7	1.5	9.5	51.0	48.1	-9.9	20.7	15.4
Payments for Fixed Assets and Other Long-term Assets	-76.8	-78.1	-18.0	-20.5	-8.8	-8.6	-13.2	-5.4	-4.7	-5.1	-23.0	-17.1
Proceeds from Disposal of Fixed Assets and Long-term Assets	0.1	—	0.0	0.0	—	0.2	0.1	0.3	0.1	0.0	0.0	0.0
Loans and Purchases of Debt Instruments	-69.8	—	0.0	0.0	-40.0	-25.0	-45.0	-70.0	0.0	-10.0	0.0	0.0
Receipts from Loan Repayments and Sale of Debt Instruments	14.5	—	40.0	25.0	45.0	40.0	30.0	10.0	0.0	0.0	0.0	0.0
Investments in Other Entities	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Proceeds from Investments in Other Entities	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Dividends and Interest Income Received	0.0	0.0	1.7	1.1	-0.3	2.6	1.5	0.3	0.0	0.0	0.0	0.0
Increase/(Decrease) in Term Deposits	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Acquisition of Non-controlling Interests	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Other Investing Receipts	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Other Investing Payments	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Net Cash Flow from Investing Activities	-76.7	-78.1	-94.6	5.9	-4.4	9.2	-26.6	-64.9	-4.6	-15.1	-23.0	-17.1
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	226.8	120.0	13.1	16.0	40.3	84.5	20.3	0.0	26.5	34.1	0.0	0.0
Repayment of Borrowings	-189.6	-13.1	4.9	0.1	-50.5	-61.0	0.0	0.0	-34.3	-26.2	0.0	0.0
Repayment of Finance Leases	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Dividends Paid	—	—	-7.1	—	—	—	0.0	-7.1	0.0	0.0	0.0	-7.1
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	37.2	106.9	-61.3	0.6	-10.2	23.5	20.3	-7.1	-7.8	7.8	0.0	-7.1
Net Cash Flow During the Period	-21.1	38.9	-117.2	64.8	27.1	34.3	3.2	-21.0	35.6	-17.1	-2.3	-8.8
Cash and Cash Equivalents at Beginning of Period	70.0	30.7	147.7	82.8	55.9	21.5	20.7	20.7	20.7	20.7	20.0	20.0
FX Difference from Revaluation	-0.3	0.4	0.2	0.1	0.0	0.2	0.1	-0.1	0.0	0.0	-0.1	0.1
Cash and Cash Equivalents at End of Period	48.7	70.0	30.7	147.7	82.8	55.9	21.5	18.2	39.2	3.6	20.7	23.1

Giải mã BCTC

Điểm nhấn trong BCTC của CTCP Xuất nhập khẩu Sa Giang (SGC) mà bạn nên biết

Q2/2026 On a TTM 2026Q2 basis, SGC has not accelerated revenue sharply, but profitability is improving visibly — profit is at an all-time high.

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