VFG · CTCP Khử trùng Việt Nam

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

Item	2025	2024	2023	2022	2021
Revenue	3,669.9	3,807.3	3,557.3	3,250.9	2,225.3
Revenue Deductions	139.7	310.1	294.9	274.1	0.0
Net Revenue	3,530.2	3,497.3	3,262.4	2,976.8	2,077.0
Cost of Goods Sold	2,675.6	2,588.4	2,483.5	2,266.7	0.0
Gross Profit	854.6	908.8	779.0	710.1	508.9
Financial Income	63.6	128.1	71.9	56.3	35.7
Financial Expenses	42.2	107.0	39.3	37.6	-29.4
Interest Expense	3.9	6.1	15.1	9.6	-5.5
Share of Associates and Joint Ventures	—	168.7	0.0	0.0	0.0
Selling Expenses	336.8	439.0	353.0	388.6	-273.0
General and Administrative Expenses	104.0	91.2	81.6	54.5	-38.0
Operating Profit	435.3	568.4	376.9	285.7	204.4
Other Income	5.3	7.5	1.8	5.3	0.0
Other Expenses	6.1	5.4	3.0	3.3	0.0
Other Profit	-0.8	2.1	-1.2	2.0	2.1
Profit Before Tax	434.5	570.5	375.7	287.7	206.4
Current Income Tax Expense	90.8	87.2	89.7	58.5	-40.9
Deferred Income Tax Expense	1.8	12.0	-9.6	0.0	0.0
Net Income	341.9	471.3	295.6	229.2	165.5
Non-controlling Interest	4.8	1.1	0.0	0.0	0.0
Profit Attributable to Parent	337.1	470.1	295.6	229.2	165.5
Earnings per Share	7,695.00	10,143.00	6,217.00	4,805.00	5,158.13
Diluted EPS	8,081.80	11,270.30	6,217.00	4,805.00	5,158.13

Item	2025	2024	2023	2022	2021
A. SHORT-TERM ASSETS (100=110+120+130+140+150)	2,149.0	2,206.9	2,572.8	2,387.3	1,520.5
I. Cash and cash equivalents	653.3	800.8	129.9	208.4	692.3
1. Cash	653.3	800.8	129.9	208.4	0.0
2. Cash equivalents	—	0.0	0.0	0.0	0.0
II. Short-term financial investments	87.8	83.3	200.3	520.3	0.0
1. Available for sale securities	—	0.0	0.0	0.0	0.0
2. Provision for diminution in value of available for sale securities (*)	—	0.0	0.0	0.0	0.0
3. Held to maturity investments	87.8	83.3	200.3	520.3	0.0
III. Short-term receivables	544.6	368.8	1,177.7	599.2	229.7
1. Short-term trade accounts receivable	544.3	365.3	710.0	591.2	0.0
2. Short-term prepayments to suppliers	5.7	5.4	3.0	5.8	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	450.0	0.0	0.0
6. Other short-term receivables	7.7	16.4	32.2	14.1	0.0
7. Provision for short-term doubtful debts (*)	-13.1	-18.3	-17.4	-11.9	0.0
8. Assets awaiting resolution	—	0.0	0.0	0.0	0.0
IV. Inventories	860.1	945.9	1,062.5	1,050.2	595.5
1. Inventories	863.0	952.2	1,079.0	1,074.7	0.0
2. Provision for decline in value of inventories	-2.9	-6.3	-16.5	-24.4	0.0
V. Other short-term assets	3.2	8.1	2.3	9.2	2.9
1. Short-term prepayments	2.9	2.4	2.3	2.2	0.0
2. Value added tax to be reclaimed	0.3	5.7	0.0	6.9	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)	270.9	288.8	372.8	369.2	369.7
I. Long-term receivables	2.5	2.0	1.8	1.1	0.0
1. Long-term trade receivables	—	0.0	0.0	0.0	1.5
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	2.5	2.0	1.8	1.1	0.0
7. Provision for long-term doubtful debts	—	0.0	0.0	0.0	0.0
II. Fixed assets	231.6	250.2	153.2	161.6	161.8
1. Tangible fixed assets	179.6	196.5	98.6	105.2	108.2
- Cost	538.5	543.3	276.9	266.9	0.0
- Accumulated depreciation	-359.0	-346.8	-178.3	-161.7	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	52.0	53.6	54.7	56.4	53.6
- Cost	72.9	72.5	71.0	70.9	0.0
- Accumulated depreciation	-20.9	-18.8	-16.4	-14.5	0.0
III. Investment properties	13.3	14.1	14.9	15.6	20.5
- Cost	27.6	27.6	27.6	27.6	0.0
- Accumulated depreciation	-14.3	-13.5	-12.8	-12.0	0.0
IV. Long-term assets in progress	3.9	0.0	2.9	0.0	0.0
1. Long-term production in progress	—	0.0	0.0	0.0	0.0
2. Construction in progress	3.9	0.0	2.9	0.0	0.0
V. Long-term financial investments	—	0.0	179.5	179.5	181.7
1. Investments in subsidiaries	—	0.0	0.0	0.0	0.0
2. Investments in associates, joint-ventures	—	0.0	179.5	179.5	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	19.5	22.6	20.5	11.4	0.0
1. Long-term prepayments	9.5	9.7	10.9	11.4	0.0
2. Deferred income tax assets	10.0	12.8	9.6	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	4.2
5. Goodwill	—	0.0	0.0	0.0	0.0
VII. Goodwill (before 2015)	—	0.0	0.0	0.0	0.0
TOTAL ASSETS (280=100+200)	2,419.9	2,495.8	2,945.6	2,756.5	1,890.1
A. LIABILITIES (300=210+330)	705.2	889.9	1,700.0	1,617.2	882.6
I. Short -term liabilities	689.4	873.6	1,698.0	1,614.9	843.6
1. Short-term trade accounts payable	252.2	121.0	511.8	701.2	400.9
2. Short-term advances from customers	14.2	10.4	3.3	0.9	0.8
3. Taxes and other payables to state authorities	70.9	58.5	66.1	25.4	0.0
4. Payable to employees	145.4	259.9	244.0	108.5	0.0
5. Short-term acrrued expenses	31.5	151.1	280.3	396.3	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	0.4	2.2	0.3	1.2	2.5
9. Other short-term payables	21.5	21.7	177.0	166.1	0.0
10. Short-term borrowings and financial leases	87.4	172.4	373.7	182.4	0.0
11. Provision for short-term liabilities	—	0.0	0.0	0.0	0.0
12.. Bonus and welfare fund	65.9	76.4	41.5	32.9	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	15.8	16.3	2.0	2.3	39.0
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	—	0.4	0.0	0.0	0.0
7. Other long-term liabilities	1.5	0.6	2.0	2.3	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	14.2	15.3	0.0	0.0	0.0
12. Provision for long-term liabilities	—	0.0	0.0	0.0	0.0
13. Fund for technology development	—	0.0	0.0	0.0	0.0
14. Provision for severance allowances	—	0.0	0.0	0.0	0.0
B. OWNER'S EQUITY (400=410+430)	1,714.7	1,605.9	1,245.6	1,139.3	1,007.5
I. Owner's equity	1,714.7	1,605.9	1,245.6	1,139.3	0.0
1. Owner's capital	417.1	417.1	417.1	417.1	1,007.5
- Common stock with voting right	417,146,140,000.00	417,146,140,000.00	417,146,140,000.00	417,146,140,000.00	320,888,640,000.00
- 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	-20,000,000.00	-20,000,000.00	-20,000,000.00	-20,000,000.00	0.00
6. Assets revaluation differences	—	0.0	0.0	0.0	0.0
7. Foreign exchange differences	—	0.0	0.0	0.0	0.0
8. Investment and development fund	215.5	214.1	203.5	203.5	0.0
9. Fund to support corporate restructuring	—	0.0	0.0	0.0	0.0
10. Other funds from owner's equity	24.3	22.0	20.1	20.2	0.0
11. Undistributed earnings after tax	1,006.3	901.4	605.0	498.5	462.2
- Accumulated retained earning at the end of the previous period	727.0	520.0	391.2	330.2	413.3
- Undistributed earnings in this period	279.3	381.4	213.8	168.3	48.9
12. Reserves for investment in construction	—	0.0	0.0	0.0	0.0
13. Minority's interest	51.5	51.3	0.0	0.0	0.0
14. Financial reserves	—	0.0	0.0	0.0	0.0
II. Other resources and funds	—	0.0	0.0	0.0	0.0
1. Subsidized not-for-profit funds	—	0.0	0.0	0.0	0.0
2. Funds invested in fixed assets	—	0.0	0.0	0.0	0.0
C. MINORITY'S INTEREST	—	0.0	0.0	0.0	0.0
TOTAL OWNER'S EQUITY AND LIABILITIES (440=300+400+500)	2,419.9	2,495.8	2,945.6	2,756.5	1,890.1

Item	2025	2024	2023	2022	2021
Profit Before Tax	434.5	570.5	375.7	287.7	206.4
Depreciation of Fixed Assets and Investment Property	27.5	22.9	22.2	21.5	20.6
Provision (Increase)/Reversal	-8.6	-9.2	-2.5	-34.2	0.0
FX Gain/Loss from Revaluation of Monetary Items	-0.1	0.3	-0.5	3.3	0.0
Gain/Loss from Investment Activities	-33.3	-202.0	-38.6	-31.8	0.0
Interest Expense	3.9	6.1	15.1	9.6	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	423.9	388.6	371.5	256.2	270.5
Increase/(Decrease) in Receivables	-165.8	340.1	-116.8	-368.3	0.0
Increase/(Decrease) in Inventory	89.3	128.0	-4.3	-416.2	0.0
Increase/(Decrease) in Payables (Excl. Interest and CIT)	-101.3	-591.1	-145.4	537.7	0.0
Increase/(Decrease) in Prepaid Expenses	-0.3	3.2	0.4	-7.7	0.0
Changes in Trading Securities	—	0.0	0.0	0.0	0.0
Interest Paid	-4.2	-7.5	-15.7	-7.3	0.0
Corporate Income Tax Paid	-82.2	-81.6	-66.2	-59.0	0.0
Other Operating Receipts	1.4	0.4	0.0	0.0	0.0
Other Operating Payments	-32.4	-29.2	-30.8	-18.5	0.0
Net Cash Flow from Operating Activities	128.3	150.8	-7.3	-83.0	769.2
Payments for Fixed Assets and Other Long-term Assets	-9.6	-19.1	-16.0	-16.9	-9.2
Proceeds from Disposal of Fixed Assets and Long-term Assets	3.1	4.1	0.9	3.6	8.3
Loans and Purchases of Debt Instruments	-493.0	-466.5	-1,820.4	-520.0	-0.3
Receipts from Loan Repayments and Sale of Debt Instruments	488.5	1,324.0	1,690.4	0.0	0.0
Investments in Other Entities	—	0.0	0.0	0.0	0.0
Proceeds from Investments in Other Entities	—	0.0	0.0	1.7	0.0
Dividends and Interest Income Received	30.3	42.1	26.8	27.7	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	—	12.0	0.0	0.0	0.0
Other Investing Payments	—	0.0	0.0	0.0	0.0
Net Cash Flow from Investing Activities	19.2	896.5	-118.3	-503.9	18.8
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	94.9	177.8	954.8	839.8	535.2
Repayment of Borrowings	-179.9	-379.2	-763.5	-657.4	-865.5
Repayment of Finance Leases	—	0.0	0.0	0.0	0.0
Dividends Paid	-210.0	-175.1	-144.2	-79.3	-95.2
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	-295.0	-376.4	47.1	103.1	-425.5
Net Cash Flow During the Period	-147.5	670.9	-78.5	-483.7	103.3
Cash and Cash Equivalents at Beginning of Period	800.8	129.9	208.4	692.1	329.8
FX Difference from Revaluation	0.0	0.0	-0.0	0.0	-0.1
Cash and Cash Equivalents at End of Period	653.3	800.8	129.9	208.4	692.3

Item	Q2'26	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24	Q1'24	Q4'23	Q3'23
Revenue	973.2	1,152.4	1,013.2	735.0	822.9	1,098.8	842.4	965.8	949.0	1,050.5	1,232.5	790.1
Revenue Deductions	37.6	33.2	59.1	24.5	23.0	33.2	46.6	80.6	98.2	84.7	73.2	48.4
Net Revenue	935.6	1,119.2	954.1	710.5	799.9	1,065.7	795.7	885.2	850.9	965.8	1,159.3	741.7
Cost of Goods Sold	676.4	850.8	762.5	514.4	597.6	800.1	585.3	614.1	652.0	735.3	872.4	567.1
Gross Profit	259.3	268.5	191.7	196.2	202.3	265.6	210.4	271.1	198.9	230.6	286.9	174.6
Financial Income	26.9	14.8	12.8	13.2	19.1	18.6	72.8	20.4	19.4	15.6	19.1	21.1
Financial Expenses	14.1	14.4	3.5	22.8	9.2	6.8	8.9	77.1	14.4	6.6	10.2	11.2
Interest Expense	1.2	0.0	0.8	0.6	1.0	1.5	1.1	0.8	2.0	2.2	5.7	3.1
Share of Associates and Joint Ventures	—	—	—	—	—	—	0.0	168.7	0.0	0.0	0.0	0.0
Selling Expenses	146.6	116.1	38.1	75.1	98.9	126.0	80.4	165.7	75.2	117.9	104.1	87.6
General and Administrative Expenses	30.5	30.6	23.7	22.9	25.0	32.2	42.1	12.1	15.7	24.1	39.8	13.0
Operating Profit	95.0	122.2	139.1	88.6	88.3	119.2	151.8	205.3	113.0	97.6	151.9	83.8
Other Income	0.6	2.0	0.1	2.0	2.6	0.6	1.1	3.3	1.8	1.2	0.5	0.3
Other Expenses	0.7	1.3	0.4	2.8	2.3	0.7	0.7	3.7	0.8	0.3	1.1	0.9
Other Profit	-0.1	0.7	-0.3	-0.7	0.4	-0.1	0.4	-0.3	1.1	0.9	-0.6	-0.6
Profit Before Tax	94.9	122.8	138.8	87.9	88.6	119.1	152.2	205.0	114.0	98.5	151.3	83.2
Current Income Tax Expense	9.4	25.1	38.2	22.7	18.5	24.2	33.2	10.7	23.4	19.8	35.6	16.8
Deferred Income Tax Expense	9.7	-0.3	-10.3	-0.3	-0.3	-0.3	2.6	0.3	9.0	0.0	-0.9	0.0
Net Income	75.7	98.0	110.9	65.5	70.4	95.2	116.4	194.0	81.5	78.7	116.6	66.4
Non-controlling Interest	1.0	1.6	1.5	1.5	0.9	0.9	1.1	-0.0	0.0	0.0	0.0	0.0
Profit Attributable to Parent	74.7	96.4	109.4	64.0	69.4	94.3	115.3	194.0	81.5	78.7	116.6	66.4
Earnings per Share	1,752.00	2,311.00	2,208.00	1,317.00	1,883.00	2,260.00	1,400.00	1,908.00	1,954.23	1,886.34	2,795.28	1,590.84
Diluted EPS	1,790.56	2,310.83	2,622.02	1,535.27	1,664.56	2,260.31	2,763.42	4,650.64	1,954.23	1,886.34	2,795.28	1,590.84

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)	2,712.6	2,770.1	2,148.5	2,380.2	2,299.4	2,065.1	2,206.8	2,290.3	1,795.2	2,181.0	2,572.8	2,380.7
I. Cash and cash equivalents	179.4	590.1	653.3	267.9	242.7	95.9	800.6	216.5	30.6	302.8	329.9	309.4
1. Cash	179.4	40.1	653.3	107.9	92.7	95.9	800.6	216.5	30.6	302.8	129.9	109.4
2. Cash equivalents	—	550.0	—	160.0	150.0	—	0.0	0.0	0.0	0.0	200.0	200.0
II. Short-term financial investments	482.3	442.8	87.8	85.8	77.8	85.3	83.3	297.8	0.3	0.3	0.3	450.3
1. Available for sale securities	99.5	—	—	—	—	—	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	382.8	442.8	87.8	85.8	77.8	85.3	83.3	297.8	0.3	0.3	0.3	450.3
III. Short-term receivables	873.1	744.7	544.1	748.4	839.4	926.1	368.8	821.8	902.7	1,107.4	1,177.7	418.0
1. Short-term trade accounts receivable	878.4	742.7	543.8	402.0	470.9	506.6	365.3	430.3	444.3	632.9	710.0	413.1
2. Short-term prepayments to suppliers	7.5	4.5	5.7	3.3	3.4	11.2	5.5	8.7	3.3	9.1	3.0	4.4
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	—	—	—	350.0	350.0	350.0	0.0	350.0	450.0	450.0	450.0	0.0
6. Other short-term receivables	4.6	12.4	7.7	15.2	33.8	77.3	16.3	50.6	22.6	33.0	32.2	15.4
7. Provision for short-term doubtful debts (*)	-17.4	-14.8	-13.1	-22.1	-18.8	-18.9	-18.3	-17.9	-17.5	-17.6	-17.4	-14.9
8. Assets awaiting resolution	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
IV. Inventories	1,175.9	989.7	860.1	1,273.4	1,135.0	948.9	945.9	948.8	858.1	749.4	1,062.5	1,198.4
1. Inventories	1,178.7	992.7	863.0	1,274.9	1,136.4	954.7	952.2	956.7	871.2	765.9	1,079.0	1,222.6
2. Provision for decline in value of inventories	-2.8	-3.1	-2.9	-1.5	-1.5	-5.8	-6.3	-7.9	-13.1	-16.5	-16.5	-24.2
V. Other short-term assets	2.0	2.7	3.2	4.7	4.5	8.8	8.1	5.4	3.5	21.1	2.3	4.5
1. Short-term prepayments	1.7	2.1	2.9	4.2	4.0	2.4	2.4	3.3	3.5	2.0	2.3	2.7
2. Value added tax to be reclaimed	0.3	0.3	0.3	0.4	0.5	2.6	5.7	1.8	0.0	0.0	0.0	1.9
3. Taxes and other receivables from state authorities	—	0.3	—	—	—	3.8	0.0	0.4	0.0	19.1	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)	263.9	268.2	270.9	263.9	279.5	283.4	287.7	199.9	355.9	369.4	364.2	365.6
I. Long-term receivables	2.6	2.6	2.5	2.6	2.5	1.9	2.0	1.6	1.7	1.8	1.8	1.5
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	2.6	2.6	2.5	2.6	2.5	1.9	2.0	1.6	1.7	1.8	1.8	1.5
7. Provision for long-term doubtful debts	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
II. Fixed assets	230.8	228.8	231.6	236.1	241.5	245.6	173.6	174.0	150.6	154.1	153.2	158.1
1. Tangible fixed assets	179.5	177.0	179.6	183.8	188.9	192.5	120.0	119.8	96.9	99.9	98.6	102.9
- Cost	548.4	542.0	—	—	—	—	464.9	461.9	278.3	280.4	276.9	276.8
- Accumulated depreciation	-369.0	-365.0	—	—	—	—	-345.0	-342.1	-181.4	-180.6	-178.3	-173.9
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	51.3	51.8	52.0	52.3	52.6	53.1	53.6	54.2	53.7	54.2	54.7	55.1
- Cost	71.6	73.1	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
- Accumulated depreciation	-20.3	-21.3	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
III. Investment properties	13.0	13.2	13.3	13.5	13.7	13.9	14.1	14.3	14.5	14.7	14.9	15.1
- Cost	27.6	27.6	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
- Accumulated depreciation	-14.7	-14.5	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
IV. Long-term assets in progress	4.6	3.9	3.9	2.7	—	—	0.0	0.0	0.0	0.0	2.9	0.0
1. Long-term production in progress	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
2. Construction in progress	4.6	3.9	3.9	2.7	—	—	0.0	0.0	0.0	0.0	2.9	0.0
V. Long-term financial investments	—	—	—	—	—	—	0.0	0.0	179.5	179.5	179.5	179.5
1. Investments in subsidiaries	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
2. Investments in associates, joint-ventures	—	—	—	—	—	—	0.0	0.0	179.5	179.5	179.5	179.5
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	13.0	19.8	19.5	9.0	21.7	21.9	98.0	10.1	9.6	19.4	11.9	11.5
1. Long-term prepayments	13.0	9.8	9.5	9.0	8.9	9.1	9.4	9.8	9.1	9.8	10.9	11.5
2. Deferred income tax assets	—	10.0	10.0	—	12.8	12.8	12.8	0.3	0.5	9.6	0.9	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)	—	—	—	—	—	—	75.8	0.0	0.0	0.0	0.0	0.0
TOTAL ASSETS (280=100+200)	2,976.5	3,038.3	2,419.4	2,644.1	2,578.8	2,348.5	2,494.5	2,490.2	2,151.1	2,550.4	2,937.0	2,746.3
A. LIABILITIES (300=210+330)	1,225.0	1,267.3	704.6	1,034.5	993.0	650.1	889.2	1,006.3	848.2	1,270.4	1,691.3	1,587.1
I. Short -term liabilities	1,209.3	1,251.3	688.9	1,018.3	976.8	633.9	873.7	1,002.9	846.2	1,268.4	1,689.4	1,585.0
1. Short-term trade accounts payable	823.2	954.4	253.3	601.1	408.0	59.4	120.7	231.7	110.2	97.0	511.8	438.3
2. Short-term advances from customers	7.8	6.5	13.7	9.6	6.1	6.3	9.1	8.8	6.9	4.0	3.3	1.1
3. Dividends and profits payable	10.8	51.0	—	—	—	—	—	—	—	—	—	—
3. Taxes and other payables to state authorities	46.6	41.5	70.9	35.1	23.5	22.9	58.5	37.6	16.1	45.2	57.5	17.8
4. Payable to employees	116.8	79.1	145.4	160.5	172.3	170.3	259.9	200.3	200.8	149.8	244.0	130.7
5. Short-term acrrued expenses	37.9	38.1	30.3	110.9	160.8	181.1	151.1	238.6	149.2	307.8	280.3	369.7
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	0.5	—	0.4	0.9	1.5	1.6	2.2	1.6	3.7	4.2	0.3	0.3
9. Other short-term payables	14.7	17.3	21.5	26.7	26.2	21.5	23.4	206.8	170.6	168.0	177.0	174.4
10. Short-term borrowings and financial leases	89.1	—	87.4	—	103.0	101.2	172.4	11.0	142.4	456.7	373.7	422.0
11. Provision for short-term liabilities	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
12.. Bonus and welfare fund	62.0	63.4	65.9	73.5	75.4	69.6	76.4	66.5	46.2	35.7	41.5	30.8
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	15.7	16.0	15.8	16.1	16.2	16.2	15.5	3.5	2.0	2.0	2.0	2.1
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	—	—	—	—	—	0.4	0.4	1.5	0.0	0.0	0.0	0.0
7. Other long-term liabilities	2.0	2.0	1.5	1.6	1.4	0.8	0.0	2.0	2.0	2.0	2.0	2.1
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	13.7	14.0	14.2	14.5	14.8	15.0	15.2	0.0	0.0	0.0	0.0	0.0
12. Provision for long-term liabilities	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
13. Fund for technology development	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
14. Provision for severance allowances	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
B. OWNER'S EQUITY (400=410+430)	1,751.5	1,771.0	1,714.7	1,609.6	1,585.8	1,698.4	1,605.2	1,483.9	1,302.9	1,280.0	1,245.6	1,159.2
I. Owner's equity	1,751.5	1,771.0	1,714.7	1,609.6	1,585.8	1,698.4	1,605.2	1,483.9	1,302.9	1,280.0	1,245.6	1,159.2
1. Owner's capital	417.1	417.1	417.1	417.1	417.1	417.1	417.1	417.1	417.1	417.1	417.1	417.1
- Common stock with voting right	417,146,140,000.00	417,146,140,000.00	417,146,140,000.00	417,146,140,000.00	417,146,140,000.00	417,146,140,000.00	417,146,140,000.00	417,146,140,000.00	417,146,140,000.00	417,146,140,000.00	417,146,140,000.00	417,146,140,000.00
- 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	-20,000,000.00	-20,000,000.00	-20,000,000.00	-20,000,000.00	-20,000,000.00	-20,000,000.00	-20,000,000.00	-20,000,000.00	-20,000,000.00	-20,000,000.00	-20,000,000.00	-20,000,000.00
6. Assets revaluation differences	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
7. Foreign exchange differences	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
8. Investment and development fund	183.6	182.3	215.5	215.5	215.5	214.1	214.1	214.1	203.5	203.5	203.5	203.5
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	57.3	57.6	24.3	24.3	24.3	19.3	22.0	22.0	22.5	17.5	20.1	20.1
11. Undistributed earnings after tax	1,044.9	1,061.0	1,006.3	902.7	880.3	995.7	836.9	742.8	659.8	642.0	605.0	518.5
- Accumulated retained earning at the end of the previous period	873.8	964.6	669.1	674.9	716.6	900.5	697.1	535.4	578.3	563.3	488.4	452.2
- Undistributed earnings in this period	171.1	96.4	337.1	227.8	163.7	95.2	139.8	207.4	81.5	78.7	116.6	66.4
12. Reserves for investment in construction	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
13. Minority's interest	48.6	53.1	51.5	50.0	48.6	52.2	115.2	87.9	0.0	0.0	0.0	0.0
14. Financial reserves	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
II. Other resources and funds	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
1. Subsidized not-for-profit funds	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
2. Funds invested in fixed assets	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
C. MINORITY'S INTEREST	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
TOTAL OWNER'S EQUITY AND LIABILITIES (440=300+400+500)	2,976.5	3,038.3	2,419.4	2,644.1	2,578.8	2,348.5	2,494.5	2,490.2	2,151.1	2,550.4	2,937.0	2,746.3

Item	Q2'26	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24	Q1'24	Q4'23	Q3'23
Profit Before Tax	94.9	122.8	138.8	87.9	88.6	119.1	152.2	205.0	114.0	98.5	151.3	83.2
Depreciation of Fixed Assets and Investment Property	6.5	6.7	6.6	7.0	6.6	7.3	5.2	7.3	5.0	5.0	5.1	5.9
Provision (Increase)/Reversal	2.3	1.9	-7.5	3.3	-4.5	0.1	-1.2	-4.8	-3.4	0.2	-5.2	-0.1
FX Gain/Loss from Revaluation of Monetary Items	0.2	-0.1	-0.2	-0.6	0.6	0.2	1.8	-1.7	0.1	0.2	-1.2	0.5
Gain/Loss from Investment Activities	-25.7	-0.5	-1.8	-15.9	-12.3	-3.3	-10.2	-177.6	-7.0	-8.2	-10.8	-10.0
Interest Expense	1.2	0.0	0.8	0.6	1.0	1.5	1.1	0.8	3.9	0.3	5.7	3.1
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	79.4	130.9	136.7	82.2	80.0	125.0	149.1	28.9	112.7	95.9	144.9	82.6
Increase/(Decrease) in Receivables	-117.0	-201.6	-330.5	274.9	264.3	-374.5	86.4	-277.8	211.6	58.8	-326.6	63.1
Increase/(Decrease) in Inventory	-186.0	-129.8	411.9	-138.4	-181.7	-2.5	4.4	-85.5	-105.4	313.1	143.6	-142.3
Increase/(Decrease) in Payables (Excl. Interest and CIT)	-103.7	641.8	-416.5	114.7	318.3	-117.8	-111.3	621.6	-150.6	-437.6	193.1	-261.9
Increase/(Decrease) in Prepaid Expenses	7.3	0.4	0.8	-0.3	-1.4	0.6	-74.4	-0.5	-0.8	1.5	0.9	1.0
Changes in Trading Securities	-99.5	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Interest Paid	-1.2	-0.1	-7.7	5.7	-0.9	-1.4	-1.1	0.9	-3.7	-2.2	-5.2	-2.2
Corporate Income Tax Paid	0.0	-56.9	-1.4	-6.1	0.0	-74.7	0.0	0.0	0.0	-80.7	-19.3	-14.3
Other Operating Receipts	0.1	0.0	—	—	—	—	0.0	0.0	0.4	0.0	0.0	0.0
Other Operating Payments	-5.2	-2.4	-16.2	-2.7	-7.2	-6.4	-10.2	0.7	-5.5	-8.8	-16.6	-1.7
Net Cash Flow from Operating Activities	-425.6	382.5	-222.5	330.7	471.8	-451.7	42.9	288.3	58.7	-60.0	114.6	-275.7
Payments for Fixed Assets and Other Long-term Assets	-9.3	-3.8	-0.9	-6.3	-0.1	-2.3	-5.1	-7.4	-1.4	-2.7	-2.9	0.3
Proceeds from Disposal of Fixed Assets and Long-term Assets	0.1	—	0.1	1.9	0.9	0.2	0.3	2.4	0.1	1.3	-0.0	0.3
Loans and Purchases of Debt Instruments	-72.0	-360.0	867.0	-941.5	247.0	-665.5	718.5	-922.0	450.0	-450.0	149.9	-1,000.0
Receipts from Loan Repayments and Sale of Debt Instruments	132.0	5.0	-359.0	773.5	-408.5	482.5	-144.5	1,015.0	-450.0	650.0	-349.9	1,120.0
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	13.7	0.5	5.3	19.1	2.8	3.1	42.0	-17.8	25.9	-7.5	-0.2	15.0
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	64.5	-358.3	512.4	-153.2	-158.0	-182.0	611.1	70.2	24.6	191.1	-203.1	135.6
Proceeds from Equity Issuance and Capital Contributions	—	—	—	—	—	—	0.00	0.00	0.00	0.00	0.00	0.00
Share Repurchases	—	—	—	—	—	—	-20,000,000,000.00	0.00	0.00	0.00	0.00	0.00
Proceeds from Borrowings	89.1	—	-98.2	95.7	1.8	95.7	166.8	424.0	-260.6	403.0	223.7	422.0
Repayment of Borrowings	0.0	-87.4	185.7	-198.7	0.0	-166.8	-5.5	-555.5	-53.7	-320.1	-272.0	-174.6
Repayment of Finance Leases	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Dividends Paid	-138.6	—	8.0	-49.2	-168.8	—	-211.3	-41.2	-41.2	-41.2	-42.7	1.4
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	-49.5	-87.4	95.4	-152.2	-167.0	-71.2	-69.9	-172.7	-355.5	41.8	-90.9	248.9
Net Cash Flow During the Period	-410.7	-63.2	385.4	25.2	146.8	-704.9	584.1	185.9	-272.2	172.9	-179.4	108.8
Cash and Cash Equivalents at Beginning of Period	590.1	653.3	267.9	242.7	95.9	800.8	129.9	129.9	129.9	129.9	208.4	208.4
FX Difference from Revaluation	-0.0	0.1	0.0	0.0	0.0	0.0	0.0	-0.0	-0.0	0.0	-0.1	0.2
Cash and Cash Equivalents at End of Period	179.4	590.1	653.3	267.9	242.7	95.9	800.6	216.5	30.6	302.8	129.9	309.4

Giải mã BCTC

Điểm nhấn trong BCTC của CTCP Khử trùng Việt Nam (VFG) mà bạn nên biết

Q2/2026 On a TTM 2026Q2 basis, VFG is retaining some revenue, but margins are collapsing sharply — profit momentum has been slowing across consecutive periods.

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

Tiếp theo: Chuỗi số liệu & so sánh ngành → Tổng quan· Bóc tách BCTC· Nhận định