VCM · CTCP BV Life

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

Item	2025	2024	2023	2022	2021
Revenue	178.3	58.7	24.9	18.2	29.0
Revenue Deductions	0.0	0.0	0.0	0.0	0.0
Net Revenue	178.3	58.7	24.9	18.2	29.0
Cost of Goods Sold	132.2	49.1	20.3	14.5	0.0
Gross Profit	46.0	9.6	4.7	3.7	5.9
Financial Income	2.1	1.3	2.2	1.8	1.8
Financial Expenses	0.3	0.2	0.2	0.2	-0.0
Interest Expense	0.3	0.2	0.1	0.0	-0.0
Share of Associates and Joint Ventures	—	0.0	0.0	0.0	-0.0
Selling Expenses	2.1	1.4	1.0	0.8	-0.9
General and Administrative Expenses	6.8	4.9	4.9	6.4	-5.7
Operating Profit	38.9	4.4	0.9	-1.9	1.0
Other Income	0.6	0.2	0.5	2.1	0.0
Other Expenses	0.2	0.0	0.2	0.0	0.0
Other Profit	0.4	0.1	0.3	2.1	-0.0
Profit Before Tax	39.3	4.5	1.1	0.3	1.0
Current Income Tax Expense	8.0	0.9	0.3	0.1	-0.1
Deferred Income Tax Expense	—	0.0	0.0	0.0	0.0
Net Income	31.3	3.6	0.9	0.2	0.8
Non-controlling Interest	—	0.0	0.0	0.0	-0.0
Profit Attributable to Parent	31.3	3.6	0.9	0.2	0.8
Earnings per Share	4,732.00	593.00	286.00	75.00	278.00
Diluted EPS	4,732.00	593.00	286.43	75.47	278.37

Item	2025	2024	2023	2022	2021
A. SHORT-TERM ASSETS (100=110+120+130+140+150)	162.1	64.5	53.3	57.5	52.9
I. Cash and cash equivalents	17.3	2.0	32.0	9.3	5.4
1. Cash	2.8	2.0	2.1	8.7	0.0
2. Cash equivalents	14.5	0.0	29.9	0.6	0.0
II. Short-term financial investments	26.0	0.0	6.0	35.0	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	26.0	0.0	6.0	35.0	0.0
III. Short-term receivables	72.6	48.0	11.0	9.8	8.6
1. Short-term trade accounts receivable	38.2	12.2	7.3	5.9	0.0
2. Short-term prepayments to suppliers	16.6	3.2	2.6	3.4	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	7.0	28.5	0.0	0.0	0.0
6. Other short-term receivables	14.8	6.0	2.3	1.6	0.0
7. Provision for short-term doubtful debts (*)	-3.8	-2.0	-1.3	-1.1	0.0
8. Assets awaiting resolution	—	0.0	0.0	0.0	0.0
IV. Inventories	45.6	11.0	1.4	0.3	0.5
1. Inventories	45.6	11.0	1.4	0.3	0.0
2. Provision for decline in value of inventories	—	0.0	0.0	0.0	0.0
V. Other short-term assets	0.6	3.6	2.9	3.1	3.5
1. Short-term prepayments	0.5	0.2	0.0	0.0	0.0
2. Value added tax to be reclaimed	0.0	3.4	2.9	3.1	0.0
3. Taxes and other receivables from state authorities	0.0	0.0	0.0	0.0	0.0
4. Government bonds	—	0.0	0.0	0.0	0.0
5. Other short-term assets	—	0.0	0.0	0.0	0.0
B. LONG-TERM ASSETS (200=210+220+240+250+260+270)	125.1	29.6	32.7	37.4	38.7
I. Long-term receivables	1.4	0.6	0.6	2.5	0.0
1. Long-term trade receivables	—	0.0	0.0	0.0	1.6
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	1.8	0.6	0.6	2.5	0.0
7. Provision for long-term doubtful debts	-0.3	0.0	0.0	0.0	0.0
II. Fixed assets	40.4	0.1	10.0	11.8	14.1
1. Tangible fixed assets	40.4	0.1	10.0	11.8	14.1
- Cost	90.8	17.4	37.2	37.2	0.0
- Accumulated depreciation	-50.3	-17.3	-27.2	-25.4	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	—	0.0	0.0	0.0	0.0
- Cost	—	0.0	0.1	0.1	0.0
- Accumulated depreciation	—	0.0	-0.1	-0.1	0.0
III. Investment properties	55.1	28.9	20.6	21.8	23.0
- Cost	82.7	56.7	36.8	36.8	0.0
- Accumulated depreciation	-27.6	-27.8	-16.1	-15.0	0.0
IV. Long-term assets in progress	—	0.0	0.0	0.0	0.0
1. Long-term production in progress	—	0.0	0.0	0.0	0.0
2. Construction in progress	—	0.0	0.0	0.0	0.0
V. Long-term financial investments	0.6	0.0	0.9	0.0	0.0
1. Investments in subsidiaries	—	0.0	0.0	0.0	0.0
2. Investments in associates, joint-ventures	0.9	0.0	1.0	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	-0.3	0.0	-0.1	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	27.6	0.0	0.6	1.3	0.0
1. Long-term prepayments	10.9	0.0	0.6	1.3	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	0.0
5. Goodwill	16.7	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)	287.3	94.1	86.0	94.9	91.6
A. LIABILITIES (300=210+330)	50.7	22.7	18.3	27.3	20.5
I. Short -term liabilities	27.0	21.8	16.7	23.3	19.2
1. Short-term trade accounts payable	10.4	8.6	4.6	4.0	2.4
2. Short-term advances from customers	1.7	7.5	1.8	3.7	0.6
3. Taxes and other payables to state authorities	5.2	0.2	0.2	0.1	0.0
4. Payable to employees	3.3	0.7	0.7	1.1	0.0
5. Short-term acrrued expenses	0.1	0.1	0.0	1.1	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	0.5	0.3	3.6	4.0	2.0
9. Other short-term payables	1.2	0.3	1.4	5.8	0.0
10. Short-term borrowings and financial leases	—	1.5	1.7	0.7	0.0
11. Provision for short-term liabilities	—	0.0	0.0	0.0	0.0
12.. Bonus and welfare fund	4.6	2.8	2.7	2.9	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	23.8	0.9	1.6	4.0	1.4
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	1.0	3.4	0.7
7. Other long-term liabilities	12.5	0.9	0.7	0.6	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	9.8	0.0	0.0	0.0	0.0
12. Provision for long-term liabilities	1.5	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)	236.5	71.4	67.7	67.5	71.1
I. Owner's equity	236.5	71.4	67.7	67.5	0.0
1. Owner's capital	120.0	60.0	30.0	30.0	71.1
- Common stock with voting right	120,000,000,000.00	60,000,000,000.00	30,000,000,000.00	30,000,000,000.00	30,000,000,000.00
- Preferred stock	—	0.00	0.00	0.00	0.00
2. Share premium	-0.3	-0.1	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	5.9	5.9	8.9	8.9	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	36.6	5.6	28.8	28.6	32.2
- Accumulated retained earning at the end of the previous period	5.3	2.1	27.9	28.4	31.2
- Undistributed earnings in this period	31.3	3.6	0.9	0.2	1.0
12. Reserves for investment in construction	—	0.0	0.0	0.0	0.0
13. Minority's interest	74.3	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)	287.3	94.1	86.0	94.9	91.6

Item	2025	2024	2023	2022	2021
Profit Before Tax	39.3	4.5	1.1	0.3	1.1
Depreciation of Fixed Assets and Investment Property	1.5	1.8	2.9	3.6	3.6
Provision (Increase)/Reversal	1.9	0.7	0.2	1.1	0.0
FX Gain/Loss from Revaluation of Monetary Items	0.0	-0.0	-0.1	0.0	0.0
Gain/Loss from Investment Activities	-149.2	-1.2	-2.1	-2.0	0.0
Interest Expense	0.3	0.2	0.1	0.0	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	—	0.0	0.0	0.0	0.0
Operating Profit Before Changes in Working Capital	-106.2	5.9	2.2	2.9	3.0
Increase/(Decrease) in Receivables	-8.8	-9.5	-0.2	-2.9	0.0
Increase/(Decrease) in Inventory	10.7	-9.5	-1.2	0.2	0.0
Increase/(Decrease) in Payables (Excl. Interest and CIT)	-6.1	5.0	-9.8	5.4	0.0
Increase/(Decrease) in Prepaid Expenses	0.1	0.3	0.7	-1.2	0.0
Changes in Trading Securities	—	0.0	0.0	0.0	0.0
Interest Paid	-0.3	-0.2	-0.1	-0.0	0.0
Corporate Income Tax Paid	-8.4	-1.0	-0.1	-0.1	0.0
Other Operating Receipts	—	0.0	0.0	0.0	0.0
Other Operating Payments	-0.0	-0.1	-0.2	-0.1	0.0
Net Cash Flow from Operating Activities	-119.1	-9.1	-8.7	4.3	8.5
Payments for Fixed Assets and Other Long-term Assets	-0.0	-0.2	0.0	0.0	0.0
Proceeds from Disposal of Fixed Assets and Long-term Assets	46.2	0.0	0.0	0.2	0.0
Loans and Purchases of Debt Instruments	—	-30.5	-21.0	-70.0	-76.1
Receipts from Loan Repayments and Sale of Debt Instruments	28.5	8.0	50.0	70.0	71.1
Investments in Other Entities	—	0.0	-1.0	0.0	0.0
Proceeds from Investments in Other Entities	—	1.0	0.0	0.0	0.0
Dividends and Interest Income Received	1.5	1.0	2.4	1.7	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	76.2	-20.7	30.4	1.9	-3.3
Proceeds from Equity Issuance and Capital Contributions	59,740,660,951.00	0.00	0.00	0.00	0.00
Share Repurchases	—	0.00	0.00	0.00	0.00
Proceeds from Borrowings	18.6	6.9	3.1	1.0	0.5
Repayment of Borrowings	-20.0	-7.1	-2.2	-0.3	-1.3
Repayment of Finance Leases	—	0.0	0.0	0.0	0.0
Dividends Paid	—	0.0	0.0	-3.0	-3.0
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	58.3	-0.2	0.9	-2.3	-3.7
Net Cash Flow During the Period	15.3	-30.0	22.6	3.9	1.8
Cash and Cash Equivalents at Beginning of Period	2.0	32.0	9.3	5.4	3.9
FX Difference from Revaluation	-0.0	-0.0	0.1	-0.0	0.1
Cash and Cash Equivalents at End of Period	17.3	2.0	32.0	9.3	5.4

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	116.0	155.3	32.0	78.7	41.6	26.0	5.2	25.0	17.1	11.4	11.7	3.0
Revenue Deductions	0.0	0.1	—	0.0	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Net Revenue	116.0	155.3	32.0	78.7	41.6	26.0	5.2	25.0	17.1	11.4	11.7	3.0
Cost of Goods Sold	104.3	139.5	31.5	38.4	38.0	24.3	3.8	22.7	14.1	8.5	9.5	2.2
Gross Profit	11.7	15.8	0.5	40.3	3.6	1.7	1.4	2.2	3.0	2.9	2.2	0.8
Financial Income	1.2	0.7	0.8	0.4	0.3	0.5	0.5	0.4	0.3	0.2	0.5	0.7
Financial Expenses	0.4	0.4	0.0	—	0.1	0.2	-0.0	0.0	0.1	0.1	0.0	0.0
Interest Expense	0.2	—	0.0	—	0.1	0.1	0.0	0.0	0.1	0.0	0.0	0.0
Share of Associates and Joint Ventures	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Selling Expenses	5.0	5.1	0.4	0.8	0.4	0.4	0.4	0.3	0.4	0.3	0.4	0.2
General and Administrative Expenses	3.5	3.0	3.7	0.8	1.1	1.3	1.4	0.9	1.6	1.0	1.7	1.2
Operating Profit	4.0	7.8	-2.8	39.0	2.3	0.4	0.1	1.4	1.2	1.8	0.6	0.1
Other Income	0.7	0.0	0.3	0.3	0.0	0.0	0.0	0.0	0.0	0.1	0.0	0.0
Other Expenses	0.3	2.2	0.1	0.1	0.0	—	0.0	0.0	0.0	0.0	0.0	0.1
Other Profit	0.4	-2.2	0.2	0.3	-0.0	0.0	0.0	0.0	0.0	0.1	0.0	-0.1
Profit Before Tax	4.3	5.7	-2.6	39.3	2.2	0.4	0.1	1.4	1.2	2.0	0.6	0.0
Current Income Tax Expense	1.2	3.0	-0.5	7.9	0.5	0.2	0.0	0.3	0.3	0.4	0.1	0.0
Deferred Income Tax Expense	-0.2	-1.7	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Net Income	3.3	4.4	-2.1	31.4	1.8	0.3	0.1	1.1	1.0	1.6	0.5	0.0
Non-controlling Interest	1.6	1.4	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Profit Attributable to Parent	1.7	3.0	-2.1	31.4	1.8	0.3	0.1	1.1	1.0	1.6	0.5	0.0
Earnings per Share	144.00	246.00	-176.00	5,237.00	298.00	44.00	9.00	363.00	327.00	521.00	158.00	8.00
Diluted EPS	144.00	246.00	-176.00	2,619.00	149.00	22.00	8.61	362.58	326.96	520.51	306.46	15.14

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)	182.9	166.8	162.1	113.4	59.5	67.9	64.5	53.9	61.5	54.8	51.1	51.2
I. Cash and cash equivalents	9.6	26.2	17.3	24.0	21.6	1.0	2.0	31.0	34.1	36.4	32.0	11.0
1. Cash	2.4	9.9	2.8	1.1	0.8	0.3	2.0	1.7	2.8	4.5	2.1	11.0
2. Cash equivalents	7.2	16.3	14.5	22.9	20.8	0.7	0.0	29.3	31.3	31.9	29.9	0.0
II. Short-term financial investments	51.8	33.0	26.0	51.0	—	—	0.0	0.0	0.0	0.0	6.0	26.0
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	51.8	33.0	26.0	51.0	—	—	0.0	0.0	0.0	0.0	6.0	26.0
III. Short-term receivables	44.0	54.6	72.6	36.0	27.7	50.4	48.1	15.0	20.6	12.7	8.9	9.9
1. Short-term trade accounts receivable	28.9	33.5	38.2	31.6	24.4	23.9	12.2	10.6	16.4	10.0	7.3	6.1
2. Short-term prepayments to suppliers	16.1	10.1	16.6	1.0	1.6	2.9	3.3	2.6	2.4	0.6	2.7	2.9
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	—	—	7.0	—	—	21.0	28.5	0.0	0.0	0.0	0.0	0.0
6. Other short-term receivables	1.3	14.0	14.7	5.0	3.6	4.6	6.0	3.6	3.5	3.3	0.3	1.9
7. Provision for short-term doubtful debts (*)	-2.3	-3.0	-3.8	-1.5	-1.9	-2.0	-2.0	-1.7	-1.7	-1.3	-1.5	-1.1
8. Assets awaiting resolution	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
IV. Inventories	74.4	51.3	45.6	2.1	7.3	12.9	10.9	5.0	3.6	2.5	1.4	1.6
1. Inventories	74.4	51.3	45.6	2.1	7.3	12.9	10.9	5.0	3.6	2.5	1.4	1.6
2. Provision for decline in value of inventories	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
V. Other short-term assets	3.2	1.7	0.6	0.3	2.9	3.5	3.6	2.9	3.2	3.1	2.9	2.8
1. Short-term prepayments	1.1	0.8	0.5	0.3	0.4	0.2	0.2	0.2	0.3	0.4	0.0	0.0
2. Value added tax to be reclaimed	2.0	0.8	0.0	—	2.5	3.3	3.4	2.6	2.8	2.8	2.9	2.8
3. Taxes and other receivables from state authorities	0.1	0.1	0.0	—	—	0.0	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)	124.9	126.0	125.1	20.7	28.8	29.2	29.6	30.8	31.4	32.1	34.8	34.6
I. Long-term receivables	1.0	1.4	1.4	0.6	0.6	0.6	0.6	0.6	0.6	0.6	2.5	2.5
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	1.4	1.7	1.8	0.6	0.6	0.6	0.6	0.6	0.6	0.6	2.5	2.5
7. Provision for long-term doubtful debts	-0.3	-0.3	-0.3	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
II. Fixed assets	33.8	35.0	40.4	0.1	0.2	0.2	0.1	1.3	1.3	9.8	10.0	10.3
1. Tangible fixed assets	33.8	35.0	40.4	0.1	0.2	0.2	0.1	1.3	1.3	9.8	10.0	10.3
- Cost	64.9	64.9	—	—	—	—	17.4	17.3	17.3	37.2	37.2	37.2
- Accumulated depreciation	-31.1	-29.9	—	—	—	—	-17.3	-16.0	-16.0	-27.4	-27.2	-26.9
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	—	—	—	—	—	—	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
III. Investment properties	63.1	62.0	55.1	20.1	28.1	28.5	28.9	28.0	28.4	20.4	20.6	20.9
- Cost	91.5	89.6	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
- Accumulated depreciation	-28.4	-27.6	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
IV. Long-term assets in progress	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
1. Long-term production in progress	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
2. Construction in progress	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
V. Long-term financial investments	0.6	0.6	0.6	—	—	—	0.0	0.9	0.9	0.9	1.0	0.0
1. Investments in subsidiaries	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
2. Investments in associates, joint-ventures	0.9	0.9	0.9	—	—	—	0.0	1.0	1.0	1.0	1.0	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	-0.3	-0.3	-0.3	—	—	—	0.0	-0.1	-0.1	-0.1	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	26.4	27.1	27.6	0.0	0.0	0.0	0.0	0.1	0.2	0.4	0.6	0.8
1. Long-term prepayments	10.5	10.8	10.9	0.0	0.0	0.0	0.0	0.1	0.2	0.4	0.6	0.8
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	15.9	16.3	16.7	—	—	—	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)	307.9	292.9	287.2	134.1	88.3	97.1	94.1	84.7	92.9	86.8	85.9	85.8
A. LIABILITIES (300=210+330)	68.2	53.5	50.7	29.6	15.2	25.4	22.7	13.3	22.8	17.6	18.3	18.6
I. Short -term liabilities	45.9	31.8	26.9	29.1	14.3	24.5	21.8	12.4	21.7	16.3	16.6	16.3
1. Short-term trade accounts payable	14.4	15.0	10.4	13.8	6.4	3.8	8.6	2.3	8.7	3.0	4.6	0.0
2. Short-term advances from customers	0.4	3.7	1.7	0.7	0.7	2.3	7.5	2.1	1.8	0.0	1.8	1.6
3. Dividends and profits payable	0.0	—	—	—	—	—	—	—	—	—	—	—
3. Taxes and other payables to state authorities	3.4	3.1	5.2	10.4	0.4	0.1	0.2	0.3	0.4	0.4	0.2	2.7
4. Payable to employees	1.4	1.3	3.2	0.3	0.4	0.3	0.7	0.3	0.3	0.2	0.6	0.1
5. Short-term acrrued expenses	0.2	0.5	0.1	0.5	2.9	0.2	0.1	2.3	0.1	0.5	0.0	0.3
6. Short-term inter-company payables	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	2.9
7. Construction contract progress payments due to suppliers	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
8. Short-term unearned revenue	1.4	0.5	0.5	0.0	0.0	0.5	0.3	1.3	2.1	3.5	3.6	0.0
9. Other short-term payables	1.9	1.6	1.2	0.3	0.3	0.3	0.3	0.3	0.2	1.4	1.4	4.5
10. Short-term borrowings and financial leases	14.1	—	—	—	—	14.2	1.5	0.8	5.4	4.6	1.7	1.5
11. Provision for short-term liabilities	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
12.. Bonus and welfare fund	8.6	6.1	4.6	3.1	3.1	2.7	2.8	2.8	2.8	2.7	2.7	2.7
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	22.3	21.8	23.8	0.5	0.9	0.9	0.9	0.9	1.1	1.3	1.6	2.3
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	0.2	0.4	1.0	1.6
7. Other long-term liabilities	12.9	12.2	12.5	0.5	0.9	0.9	0.9	0.9	0.9	0.9	0.7	0.7
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	7.9	8.1	9.8	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
12. Provision for long-term liabilities	1.5	1.5	1.5	—	—	—	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)	239.7	239.3	236.5	104.5	73.1	71.7	71.4	71.5	70.1	69.2	67.6	67.2
I. Owner's equity	239.7	239.3	236.5	104.5	73.1	71.7	71.4	71.5	70.1	69.2	67.6	67.2
1. Owner's capital	120.0	120.0	120.0	60.0	60.0	60.0	60.0	30.0	30.0	30.0	30.0	30.0
- Common stock with voting right	120,000,000,000.00	120,000,000,000.00	120,000,000,000.00	60,000,000,000.00	60,000,000,000.00	60,000,000,000.00	60,000,000,000.00	30,000,000,000.00	30,000,000,000.00	30,000,000,000.00	15,440,000,000.00	15,440,000,000.00
- Preferred stock	—	—	—	—	—	—	0.00	0.00	0.00	0.00	14,560,000,000.00	14,560,000,000.00
2. Share premium	-0.3	-0.3	-0.3	-0.1	-0.1	-0.1	-0.1	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	5.9	5.9	5.9	5.9	5.9	5.9	5.9	8.9	8.9	8.9	8.9	8.9
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	37.4	38.6	36.6	38.7	7.3	5.9	5.6	32.6	31.2	30.3	28.7	28.3
- Accumulated retained earning at the end of the previous period	32.6	35.7	5.3	5.3	5.3	5.6	2.1	29.1	28.7	28.8	27.9	27.9
- Undistributed earnings in this period	4.8	3.0	31.3	33.4	2.1	0.3	3.6	3.5	2.5	1.6	0.8	0.4
12. Reserves for investment in construction	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
13. Minority's interest	76.7	75.1	74.3	—	—	—	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)	307.9	292.9	287.2	134.1	88.3	97.1	94.1	84.7	92.9	86.8	85.9	85.8

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	4.5	5.7	-2.6	39.3	2.2	0.4	0.1	1.4	1.1	2.0	0.6	0.0
Depreciation of Fixed Assets and Investment Property	23.8	-19.1	0.2	0.4	0.4	0.4	0.4	0.4	0.5	0.5	0.6	0.6
Provision (Increase)/Reversal	-0.7	-0.8	2.3	-0.3	-0.1	—	0.2	0.0	0.5	0.0	0.2	0.0
FX Gain/Loss from Revaluation of Monetary Items	—	—	0.0	0.0	-0.0	—	0.0	0.0	-0.0	0.0	-0.0	0.0
Gain/Loss from Investment Activities	1.4	-0.7	-109.4	-38.9	-0.3	-0.5	-0.5	-0.4	-0.1	-0.2	-0.4	-0.7
Interest Expense	0.2	—	0.0	0.0	0.1	0.1	0.0	0.0	0.1	0.0	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	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Operating Profit Before Changes in Working Capital	29.1	-15.0	-109.4	0.5	2.3	0.4	0.3	1.5	2.0	2.2	0.9	0.0
Increase/(Decrease) in Receivables	10.2	10.8	4.3	-5.6	1.9	-9.4	-5.5	6.2	-8.8	-1.6	-0.4	-0.6
Increase/(Decrease) in Inventory	-23.1	-5.8	1.9	5.2	5.6	-1.9	-5.8	-1.4	-1.1	-1.1	0.1	-0.7
Increase/(Decrease) in Payables (Excl. Interest and CIT)	-5.6	8.3	-1.8	2.4	3.3	-10.0	8.8	-4.5	4.4	-3.8	-2.2	-1.6
Increase/(Decrease) in Prepaid Expenses	0.0	-0.2	0.1	0.2	-0.2	0.0	0.1	0.2	0.2	-0.2	0.2	0.2
Changes in Trading Securities	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Interest Paid	-0.2	—	-0.0	0.0	-0.2	-0.1	-0.0	-0.0	-0.1	-0.0	-0.0	-0.0
Corporate Income Tax Paid	-0.6	-5.3	-7.7	-0.3	-0.1	-0.3	-0.2	-0.8	0.2	-0.2	0.0	0.0
Other Operating Receipts	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Other Operating Payments	-0.5	-0.1	-0.0	-0.0	0.0	-0.0	-0.0	-0.0	-0.0	-0.0	-0.0	-0.1
Net Cash Flow from Operating Activities	9.5	-7.2	-112.7	2.2	12.6	-21.2	-2.5	1.1	-3.2	-4.7	-1.3	-2.8
Payments for Fixed Assets and Other Long-term Assets	-27.8	15.0	0.0	0.0	0.0	-0.0	-0.2	0.0	0.0	0.0	0.0	0.0
Proceeds from Disposal of Fixed Assets and Long-term Assets	4.9	—	-4.6	50.7	—	—	0.0	-0.0	0.0	0.0	0.0	0.0
Loans and Purchases of Debt Instruments	-18.8	—	—	-51.0	—	—	-30.5	0.0	0.0	0.0	0.0	-11.0
Receipts from Loan Repayments and Sale of Debt Instruments	—	—	0.0	0.0	21.0	7.5	2.0	0.0	0.0	6.0	20.0	15.0
Investments in Other Entities	—	—	—	—	—	—	0.0	0.0	0.0	0.0	-1.0	0.0
Proceeds from Investments in Other Entities	—	—	—	—	—	—	1.0	0.0	0.0	0.0	0.0	0.0
Dividends and Interest Income Received	1.5	1.1	-0.1	0.7	0.9	0.0	0.5	0.3	0.1	0.2	1.6	0.4
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	-40.3	16.1	46.4	0.5	21.9	7.5	-27.1	0.3	0.1	6.2	20.6	4.4
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	17.8	—	5.8	0.0	0.0	12.8	1.5	0.0	0.8	4.6	1.7	0.0
Repayment of Borrowings	-3.7	—	-5.8	0.0	-14.2	—	-0.8	-4.6	0.0	-1.7	0.0	-0.3
Repayment of Finance Leases	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Dividends Paid	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Other Financing Receipts	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Other Financing Payments	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Net Cash Flow from Financing Activities	14.1	—	59.7	0.0	-14.2	12.8	0.7	-4.6	0.8	2.9	1.7	-0.3
Net Cash Flow During the Period	-16.7	8.9	-6.6	2.7	20.2	-1.0	-28.9	-3.2	-2.3	4.4	21.0	1.3
Cash and Cash Equivalents at Beginning of Period	26.2	17.3	24.0	21.3	1.0	2.0	32.0	32.0	32.0	32.0	9.3	9.3
FX Difference from Revaluation	—	—	-0.0	0.0	0.0	—	-0.0	0.0	0.0	0.0	0.1	0.0
Cash and Cash Equivalents at End of Period	9.6	26.2	17.3	24.0	21.3	1.0	2.0	31.0	34.1	36.4	32.0	11.0

Giải mã BCTC

Điểm nhấn trong BCTC của CTCP BV Life (VCM) mà bạn nên biết

Q2/2026 On a TTM 2026Q2 basis, VCM is improving on both revenue and margins, suggesting current growth is backed by both scale and operating efficiency — 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