VIW · Tổng Công ty Đầu tư Nước và Môi trường Việt Nam

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

Item	2025	2024	2023	2022	2021
Revenue	976.7	881.6	1,355.1	1,125.0	836.1
Revenue Deductions	—	0.0	0.0	0.8	0.0
Net Revenue	976.7	881.6	1,355.1	1,124.2	835.9
Cost of Goods Sold	850.6	760.5	1,218.7	999.3	0.0
Gross Profit	126.1	121.1	136.5	124.9	97.2
Financial Income	4.2	3.6	4.8	4.7	20.0
Financial Expenses	23.3	30.5	38.7	44.6	-31.6
Interest Expense	22.9	29.3	38.6	42.0	-31.0
Share of Associates and Joint Ventures	5.8	3.9	1.0	-0.0	-2.3
Selling Expenses	1.1	1.9	2.7	0.7	-0.4
General and Administrative Expenses	72.4	73.3	73.7	77.3	-72.5
Operating Profit	39.4	22.9	27.2	7.1	10.4
Other Income	1.0	2.1	1.6	1.6	0.0
Other Expenses	2.2	1.3	2.8	1.6	0.0
Other Profit	-1.2	0.8	-1.2	0.0	-0.3
Profit Before Tax	38.2	23.7	26.0	7.1	10.1
Current Income Tax Expense	9.7	9.1	10.7	7.1	-8.6
Deferred Income Tax Expense	2.3	-0.8	1.1	1.1	0.0
Net Income	26.1	15.3	14.3	-1.0	1.5
Non-controlling Interest	10.7	11.0	10.7	6.5	8.1
Profit Attributable to Parent	15.4	4.3	3.6	-7.5	-6.6
Earnings per Share	265.00	75.00	61.00	-129.00	-114.00
Diluted EPS	265.14	74.88	61.41	-129.40	-113.03

Item	2025	2024	2023	2022	2021
A. SHORT-TERM ASSETS (100=110+120+130+140+150)	1,394.3	1,392.7	1,453.9	1,518.6	1,557.7
I. Cash and cash equivalents	189.7	123.3	143.7	160.1	253.2
1. Cash	189.7	42.2	140.1	146.0	0.0
2. Cash equivalents	—	81.0	3.6	14.0	0.0
II. Short-term financial investments	2.0	2.0	13.2	26.0	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	2.0	2.0	13.2	26.0	0.0
III. Short-term receivables	640.4	704.7	811.2	761.4	738.8
1. Short-term trade accounts receivable	349.2	381.8	533.6	463.5	0.0
2. Short-term prepayments to suppliers	126.2	144.5	100.4	112.8	0.0
3. Short-term inter-company receivables	—	0.0	0.0	0.0	0.0
4. Construction contract progress receipts due from customers	6.6	7.2	7.2	14.6	0.0
5. Short-term loan receivables	—	0.0	0.0	0.0	0.0
6. Other short-term receivables	200.5	205.0	197.6	198.3	0.0
7. Provision for short-term doubtful debts (*)	-43.7	-34.4	-28.0	-28.1	0.0
8. Assets awaiting resolution	1.7	0.5	0.5	0.5	0.0
IV. Inventories	537.2	534.2	472.7	548.3	542.5
1. Inventories	538.2	535.1	473.7	549.3	0.0
2. Provision for decline in value of inventories	-1.0	-1.0	-1.0	-1.0	0.0
V. Other short-term assets	25.0	28.6	13.1	22.8	23.0
1. Short-term prepayments	11.1	13.5	4.3	5.4	0.0
2. Value added tax to be reclaimed	9.0	10.8	5.6	15.1	0.0
3. Taxes and other receivables from state authorities	4.9	4.3	3.2	2.4	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)	565.4	590.4	611.9	631.2	659.9
I. Long-term receivables	0.1	2.1	2.1	2.1	0.0
1. Long-term trade receivables	—	0.0	0.0	0.0	1.1
2. Long-term prepayments to suppliers	—	0.0	0.0	0.0	0.0
3. Capital at inter-company	—	0.0	0.0	0.0	0.0
4. Long-term inter-company receivables	—	0.0	0.0	0.0	0.0
5. Long-term loan receivables	—	0.0	0.0	0.0	0.0
6. Other long-term receivables	0.1	2.1	2.1	2.1	0.0
7. Provision for long-term doubtful debts	—	0.0	0.0	0.0	0.0
II. Fixed assets	297.8	315.2	333.4	353.4	376.7
1. Tangible fixed assets	271.1	287.9	305.5	325.0	347.8
- Cost	577.7	569.2	564.9	561.1	0.0
- Accumulated depreciation	-306.6	-281.3	-259.4	-236.1	0.0
2. Financial leased fixed assets	—	0.0	0.0	0.0	0.0
- Cost	—	0.0	0.0	0.0	0.0
- Accumulated depreciation	—	0.0	0.0	0.0	0.0
3. Intangible fixed assets	26.8	27.3	27.9	28.4	29.0
- Cost	32.6	32.6	32.6	32.6	0.0
- Accumulated depreciation	-5.8	-5.3	-4.7	-4.2	0.0
III. Investment properties	118.2	125.5	132.5	139.5	146.5
- Cost	217.9	218.6	218.6	218.6	0.0
- Accumulated depreciation	-99.7	-93.1	-86.2	-79.2	0.0
IV. Long-term assets in progress	63.6	63.5	60.1	51.1	46.6
1. Long-term production in progress	—	0.0	0.0	0.0	0.0
2. Construction in progress	63.6	63.5	60.1	51.1	0.0
V. Long-term financial investments	72.5	69.7	67.5	68.3	73.3
1. Investments in subsidiaries	—	0.0	0.0	0.0	0.0
2. Investments in associates, joint-ventures	69.9	67.1	65.0	65.7	0.0
3. Investments in other entities	15.1	15.1	15.1	15.1	0.0
4. Provision for diminution in value of long-term investments	-12.6	-12.6	-12.6	-12.6	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	13.1	14.5	16.3	16.7	0.0
1. Long-term prepayments	12.7	13.9	15.4	15.7	0.0
2. Deferred income tax assets	0.4	0.4	0.4	0.4	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	15.8
5. Goodwill	—	0.2	0.5	0.7	0.0
VII. Goodwill (before 2015)	—	0.0	0.0	0.0	0.0
TOTAL ASSETS (280=100+200)	1,959.7	1,983.1	2,065.8	2,149.7	2,217.6
A. LIABILITIES (300=210+330)	1,229.4	1,266.0	1,350.8	1,433.8	1,478.1
I. Short -term liabilities	1,076.5	1,097.1	1,150.5	1,196.9	1,221.9
1. Short-term trade accounts payable	482.1	466.7	481.4	492.6	459.6
2. Short-term advances from customers	155.6	129.3	101.1	156.0	260.1
3. Taxes and other payables to state authorities	27.4	33.5	34.1	29.3	0.0
4. Payable to employees	16.9	19.1	13.5	12.3	0.0
5. Short-term acrrued expenses	52.9	58.1	76.7	84.9	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	117.7	100.4	99.3	86.8	0.0
10. Short-term borrowings and financial leases	202.5	265.2	317.7	315.4	285.1
11. Provision for short-term liabilities	19.5	22.7	23.6	17.1	0.0
12.. Bonus and welfare fund	1.7	2.1	3.0	2.5	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	152.9	168.9	200.3	236.9	256.2
1. Long-term trade payables	0.5	0.5	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	4.8	4.9	5.0	5.1	5.3
7. Other long-term liabilities	57.2	55.4	54.8	54.9	0.0
8. Long-term borrowings and financial leases	76.2	96.2	127.8	165.2	199.2
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	14.3	12.0	12.7	11.6	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)	730.3	717.1	715.0	715.9	739.6
I. Owner's equity	730.3	717.1	715.0	715.9	0.0
1. Owner's capital	580.2	580.2	580.2	580.2	739.6
- Common stock with voting right	580,186,000,000.00	580,186,000,000.00	580,186,000,000.00	580,186,000,000.00	580,186,000,000.00
- Preferred stock	—	0.00	0.00	0.00	0.00
2. Share premium	6.3	6.3	6.3	6.3	6.3
3. Convertible bond option	—	0.0	0.0	0.0	0.0
4. Other capital of owners	3.3	3.3	3.3	3.3	5.7
5. Treasury shares	—	0.00	0.00	0.00	0.00
6. Assets revaluation differences	-5.1	-5.1	-5.1	-5.1	0.0
7. Foreign exchange differences	3.0	2.4	0.7	-0.4	0.0
8. Investment and development fund	39.7	39.7	39.7	39.7	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	-9.4	-22.6	-24.1	-24.8	-43.1
- Accumulated retained earning at the end of the previous period	-24.8	-26.9	-27.7	-17.3	-36.5
- Undistributed earnings in this period	15.4	4.3	3.6	-7.5	-6.6
12. Reserves for investment in construction	—	0.0	0.0	0.0	0.0
13. Minority's interest	112.2	112.8	114.0	116.6	155.9
14. Financial reserves	—	0.0	0.0	0.0	0.0
II. Other resources and funds	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
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)	1,959.7	1,983.1	2,065.8	2,149.7	2,217.6

Item	2025	2024	2023	2022	2021
Profit Before Tax	38.2	23.7	26.0	7.1	5.9
Depreciation of Fixed Assets and Investment Property	33.8	33.4	34.6	34.3	34.2
Provision (Increase)/Reversal	6.1	6.3	6.4	-1.1	0.0
FX Gain/Loss from Revaluation of Monetary Items	-0.1	0.6	-0.0	-0.0	0.0
Gain/Loss from Investment Activities	-6.6	-5.7	-4.3	-3.6	0.0
Interest Expense	22.9	29.3	38.6	42.0	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	94.3	87.7	101.3	78.7	103.8
Increase/(Decrease) in Receivables	55.9	94.4	-40.1	-24.3	0.0
Increase/(Decrease) in Inventory	-3.0	-61.5	75.6	3.3	0.0
Increase/(Decrease) in Payables (Excl. Interest and CIT)	43.3	-9.1	-55.9	-53.2	0.0
Increase/(Decrease) in Prepaid Expenses	3.5	-7.6	1.3	-1.5	0.0
Changes in Trading Securities	—	0.0	0.0	0.0	0.0
Interest Paid	-18.8	-25.3	-37.3	-35.5	0.0
Corporate Income Tax Paid	-10.3	-8.2	-9.5	-6.7	0.0
Other Operating Receipts	—	0.0	0.4	0.0	0.0
Other Operating Payments	-4.2	-5.6	-5.1	-3.9	0.0
Net Cash Flow from Operating Activities	160.5	64.9	30.8	-43.2	24.4
Payments for Fixed Assets and Other Long-term Assets	-8.7	-5.9	-18.0	-7.5	-5.7
Proceeds from Disposal of Fixed Assets and Long-term Assets	0.0	0.6	0.5	0.1	0.7
Loans and Purchases of Debt Instruments	-2.0	-0.0	-1.9	-44.9	0.0
Receipts from Loan Repayments and Sale of Debt Instruments	2.0	11.2	14.8	23.1	10.0
Investments in Other Entities	—	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	6.6	2.7	3.8	4.2	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	-2.0	8.6	-0.9	-24.9	78.0
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	271.1	247.6	381.9	348.0	349.3
Repayment of Borrowings	-353.7	-331.8	-417.0	-357.2	-382.1
Repayment of Finance Leases	—	0.0	0.0	0.0	0.0
Dividends Paid	-9.4	-9.8	-11.1	-16.0	5.3
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	-92.0	-94.0	-46.2	-25.2	-27.5
Net Cash Flow During the Period	66.4	-20.5	-16.3	-93.3	-0.2
Cash and Cash Equivalents at Beginning of Period	123.3	143.7	160.1	253.4	183.6
FX Difference from Revaluation	0.0	0.0	-0.0	0.0	-0.0
Cash and Cash Equivalents at End of Period	189.7	123.3	143.7	160.1	253.2

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	167.8	184.7	309.0	235.1	274.7	156.1	352.5	205.9	175.5	144.4	438.3	369.4
Revenue Deductions	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Net Revenue	167.8	184.7	309.0	235.1	274.7	156.1	352.5	205.9	175.5	144.4	438.3	369.4
Cost of Goods Sold	135.6	154.1	263.6	206.1	243.9	130.3	324.0	174.2	151.2	119.2	403.3	331.7
Gross Profit	32.2	30.7	45.4	29.0	30.8	25.8	28.5	31.8	24.3	25.2	35.0	37.7
Financial Income	0.9	0.7	1.3	0.9	1.2	0.7	1.8	0.7	0.8	0.3	1.2	0.8
Financial Expenses	1.4	6.2	7.9	4.4	5.5	5.2	6.7	6.3	7.0	7.5	9.4	13.2
Interest Expense	3.2	3.8	4.3	4.4	5.5	5.2	6.7	6.3	6.6	7.5	9.4	13.2
Share of Associates and Joint Ventures	1.9	2.4	0.7	2.6	0.9	-0.1	1.0	-0.1	0.3	0.7	-0.4	1.5
Selling Expenses	0.1	0.1	0.2	0.1	0.2	0.3	0.2	0.1	0.1	0.0	0.1	0.0
General and Administrative Expenses	22.3	12.5	19.3	14.6	26.8	12.6	23.9	16.3	15.9	15.4	23.2	18.5
Operating Profit	11.3	15.1	20.1	13.4	0.4	8.3	0.5	9.6	2.3	3.3	3.2	8.2
Other Income	9.0	0.0	4.0	0.8	0.0	0.1	1.1	0.1	0.4	0.5	0.6	0.0
Other Expenses	3.6	0.1	3.1	0.3	0.2	0.5	0.5	0.1	0.3	0.3	1.4	0.8
Other Profit	5.4	-0.1	0.9	0.5	-0.2	-0.4	0.6	0.0	0.1	0.2	-0.8	-0.8
Profit Before Tax	16.7	14.9	20.9	13.9	0.3	7.9	1.2	9.6	2.5	3.5	2.4	7.4
Current Income Tax Expense	2.9	2.5	3.2	2.4	2.3	1.9	3.1	1.8	2.1	1.0	3.6	2.5
Deferred Income Tax Expense	-0.3	-0.2	0.0	0.0	-0.1	-0.1	-0.1	-0.2	-0.4	0.0	0.5	0.3
Net Income	14.1	12.6	17.7	11.4	-1.9	6.1	-1.9	8.1	0.7	2.4	-1.6	4.6
Non-controlling Interest	5.2	4.2	4.9	3.6	2.8	2.2	4.8	4.3	2.7	1.4	1.0	0.4
Profit Attributable to Parent	8.9	8.4	12.8	7.8	-4.7	3.9	-6.7	3.8	-2.0	1.1	-2.6	4.2
Earnings per Share	153.00	145.00	221.00	79.00	-82.00	68.00	-115.00	66.00	-33.00	18.00	-46.00	73.00
Diluted EPS	153.34	145.11	221.00	79.00	-82.00	68.00	-40.00	66.00	-33.00	18.00	-46.00	73.00

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)	1,267.9	1,310.4	1,399.7	1,336.0	1,337.7	1,375.2	1,392.8	1,317.4	1,358.6	1,381.2	1,478.0	1,517.4
I. Cash and cash equivalents	105.9	114.3	189.8	124.9	97.4	56.7	123.9	111.9	99.8	124.0	140.3	108.0
1. Cash	105.9	45.0	189.8	72.9	32.3	28.6	42.8	59.8	55.8	92.0	136.7	70.3
2. Cash equivalents	—	69.3	—	52.0	65.0	28.1	81.0	52.0	44.0	32.0	3.6	37.7
II. Short-term financial investments	44.3	35.1	2.0	2.5	4.8	37.9	5.6	6.8	6.4	3.7	14.4	14.6
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	44.3	35.1	2.0	2.5	4.8	37.9	5.6	6.8	6.4	3.7	14.4	14.6
III. Short-term receivables	590.5	621.0	635.0	628.8	679.6	677.0	732.7	637.1	667.0	752.0	845.8	831.3
1. Short-term trade accounts receivable	352.1	347.1	350.7	324.5	366.6	342.5	402.8	308.6	323.0	393.4	547.6	495.9
2. Short-term prepayments to suppliers	87.0	111.1	126.1	141.4	150.0	156.9	147.0	144.8	159.9	176.2	116.9	142.5
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	3.2	3.2	6.6	6.6	6.5	6.6	7.2	7.2	7.2	7.2	7.2	14.6
5. Short-term loan receivables	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
6. Other short-term receivables	200.8	201.0	200.4	204.9	205.1	205.0	204.1	204.9	204.4	202.8	201.7	206.2
7. Provision for short-term doubtful debts (*)	-54.2	-43.0	-49.3	-49.1	-49.2	-34.4	-28.9	-28.9	-28.0	-28.0	-28.0	-28.3
8. Assets awaiting resolution	1.7	1.7	0.5	0.5	0.5	0.5	0.5	0.5	0.5	0.5	0.5	0.5
IV. Inventories	512.5	523.9	547.0	554.3	530.1	572.5	502.1	538.4	564.5	487.0	463.4	546.4
1. Inventories	513.4	524.9	548.0	555.3	531.1	573.5	503.1	539.4	565.5	488.0	464.4	547.3
2. Provision for decline in value of inventories	-1.0	-1.0	-1.0	-1.0	-1.0	-1.0	-1.0	-1.0	-1.0	-1.0	-1.0	-1.0
V. Other short-term assets	14.8	16.1	25.7	25.4	25.8	31.1	28.6	23.2	21.0	14.5	14.0	17.3
1. Short-term prepayments	1.6	1.5	11.2	12.6	13.3	14.4	13.5	11.3	8.4	4.6	4.4	3.6
2. Value added tax to be reclaimed	8.1	9.0	9.6	8.1	8.0	12.0	10.8	8.7	10.1	6.3	6.4	9.3
3. Taxes and other receivables from state authorities	5.0	5.6	5.0	4.8	4.5	4.7	4.3	3.1	2.6	3.5	3.3	4.3
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)	571.9	584.3	570.1	584.0	581.2	583.9	590.8	595.6	601.7	607.6	614.1	617.9
I. Long-term receivables	0.1	0.1	2.1	2.1	2.1	2.1	2.2	2.2	2.1	2.1	2.1	2.1
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	0.1	0.1	2.1	2.1	2.1	2.1	2.2	2.2	2.1	2.1	2.1	2.1
7. Provision for long-term doubtful debts	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
II. Fixed assets	292.7	291.8	298.0	304.6	302.2	308.7	315.2	317.7	324.3	326.9	332.3	338.1
1. Tangible fixed assets	266.3	265.1	271.2	277.7	275.2	281.5	287.9	290.3	296.7	299.2	304.5	310.1
- Cost	560.6	577.7	—	—	—	—	569.2	565.0	565.4	562.4	563.5	564.8
- Accumulated depreciation	-294.4	-312.6	—	—	—	—	-281.3	-274.7	-268.8	-263.2	-259.1	-254.7
2. Financial leased fixed assets	—	—	—	—	—	27.2	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	26.5	26.6	26.8	26.9	27.0	—	27.3	27.4	27.6	27.7	27.9	28.0
- Cost	32.6	32.6	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
- Accumulated depreciation	-6.1	-6.0	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
III. Investment properties	114.7	116.5	118.2	119.9	121.7	123.4	125.5	127.2	129.0	130.7	132.5	134.2
- Cost	217.9	217.9	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
- Accumulated depreciation	-103.1	-101.4	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
IV. Long-term assets in progress	67.8	80.0	63.6	69.7	71.5	66.0	63.5	64.5	63.8	64.8	62.9	59.2
1. Long-term production in progress	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
2. Construction in progress	67.8	80.0	63.6	69.7	71.5	66.0	63.5	64.5	63.8	64.8	62.9	59.2
V. Long-term financial investments	76.9	74.9	75.2	74.5	70.5	69.6	70.1	69.0	67.5	67.5	68.0	68.3
1. Investments in subsidiaries	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
2. Investments in associates, joint-ventures	74.3	72.4	72.6	71.9	67.9	67.0	67.5	66.5	65.0	65.0	65.4	65.8
3. Investments in other entities	15.1	15.1	15.1	15.1	15.1	15.1	15.1	15.1	15.1	15.1	15.1	15.1
4. Provision for diminution in value of long-term investments	-12.6	-12.6	-12.6	-12.6	-12.6	-12.6	-12.6	-12.6	-12.6	-12.6	-12.6	-12.6
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	19.6	21.0	13.0	13.2	13.3	14.1	14.4	14.9	15.0	15.2	15.8	15.5
1. Long-term prepayments	19.2	20.8	12.6	12.7	12.9	13.7	13.8	14.2	14.3	14.8	15.4	15.1
2. Deferred income tax assets	0.4	0.2	0.4	0.4	0.2	0.3	0.4	0.4	0.4	0.4	0.4	0.4
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	—	—	—	0.1	0.1	0.2	0.0	0.0	0.0	0.0	0.0	0.0
VII. Goodwill (before 2015)	—	—	—	—	—	—	0.2	0.3	0.3	0.4	0.5	0.5
TOTAL ASSETS (280=100+200)	1,839.8	1,894.7	1,969.8	1,920.0	1,918.9	1,959.1	1,983.6	1,913.0	1,960.4	1,988.8	2,092.1	2,135.3
A. LIABILITIES (300=210+330)	1,072.2	1,148.6	1,232.7	1,190.0	1,221.6	1,250.2	1,271.9	1,193.4	1,271.6	1,273.8	1,391.0	1,406.9
I. Short -term liabilities	895.7	991.1	1,085.0	1,040.7	1,066.8	1,089.2	1,105.9	1,022.7	1,097.6	1,094.7	1,189.9	1,204.1
1. Short-term trade accounts payable	450.3	435.7	484.8	422.2	441.4	451.7	471.2	397.5	400.7	432.8	525.2	501.6
2. Short-term advances from customers	97.0	130.6	155.9	151.7	141.7	174.1	128.7	117.4	181.3	167.8	109.7	166.8
3. Dividends and profits payable	0.7	0.7	—	—	—	—	—	—	—	—	—	—
3. Taxes and other payables to state authorities	25.8	26.1	27.5	44.8	39.2	28.5	32.2	35.3	29.6	35.1	33.6	29.3
4. Payable to employees	14.1	13.7	16.5	15.1	17.0	16.1	19.2	13.2	12.1	12.1	14.5	9.4
5. Short-term acrrued expenses	55.7	59.0	52.2	53.1	55.7	47.1	57.5	36.2	42.3	46.8	70.5	73.1
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	97.2	121.5	123.5	122.8	141.5	115.4	103.7	100.4	100.8	98.3	91.8	87.0
10. Short-term borrowings and financial leases	134.8	184.3	202.5	206.7	205.9	234.0	265.0	288.3	295.8	275.1	318.2	312.6
11. Provision for short-term liabilities	19.7	18.9	20.3	22.4	21.2	22.7	26.2	31.3	31.3	26.8	23.6	21.4
12.. Bonus and welfare fund	0.4	0.5	1.7	1.8	3.2	-0.3	2.1	3.1	3.6	0.0	2.8	2.9
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	176.5	157.5	147.7	149.4	154.8	161.0	166.1	170.7	174.0	179.1	201.1	202.9
1. Long-term trade payables	0.5	0.5	0.5	0.5	0.5	0.5	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	4.7	4.8	4.8	4.8	4.8	4.9	4.9	4.9	5.0	5.0	5.0	5.1
7. Other long-term liabilities	55.2	54.7	54.4	51.8	51.4	51.7	52.6	52.7	52.5	52.3	54.8	52.2
8. Long-term borrowings and financial leases	101.8	83.3	76.2	80.4	86.2	92.0	96.2	101.0	104.3	109.0	127.8	132.1
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	14.3	14.3	11.8	11.8	11.8	12.0	12.3	12.1	12.3	12.7	13.5	13.5
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)	767.6	746.1	737.1	729.9	697.3	708.9	711.7	719.6	688.7	715.0	701.1	728.4
I. Owner's equity	767.6	746.1	737.1	729.9	697.3	708.9	711.7	719.6	688.7	715.0	701.1	728.4
1. Owner's capital	580.2	580.2	580.2	580.2	580.7	580.2	580.2	580.2	580.2	580.2	580.2	580.2
- Common stock with voting right	580,186,000,000.00	580,186,000,000.00	580,186,000,000.00	580,186,000,000.00	580,697,824,641.00	580,186,000,000.00	580,186,000,000.00	580,186,000,000.00	580,186,000,000.00	580,186,000,000.00	580,186,000,000.00	580,186,000,000.00
- Preferred stock	—	—	—	—	—	—	0.00	0.00	0.00	0.00	0.00	0.00
2. Share premium	6.3	6.3	5.8	6.3	6.3	6.3	6.3	6.3	6.3	6.3	6.3	6.3
3. Convertible bond option	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
4. Other capital of owners	3.3	3.3	3.3	3.3	3.3	3.3	3.3	3.3	3.3	3.3	3.3	3.3
5. Treasury shares	—	—	—	—	—	—	0.00	0.00	0.00	0.00	0.00	0.00
6. Assets revaluation differences	-5.1	-5.1	-5.1	-5.1	-5.1	-5.1	-5.1	-5.1	-5.1	-5.1	-5.1	-5.1
7. Foreign exchange differences	3.0	3.0	3.0	2.4	2.6	2.0	2.4	1.5	2.3	-1.7	0.3	0.9
8. Investment and development fund	39.7	39.7	39.7	39.7	39.7	39.7	39.7	39.7	39.7	39.7	39.7	39.7
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	7.9	-1.0	-3.6	-16.4	-28.4	-18.7	-29.3	-22.0	-30.6	-23.1	-17.3	-16.2
- Accumulated retained earning at the end of the previous period	-9.4	-9.4	-24.9	-24.9	-27.6	-22.6	-26.9	-26.4	-29.7	-24.1	-24.5	-26.0
- Undistributed earnings in this period	17.3	8.4	21.3	8.5	-0.8	3.9	-2.3	4.3	-0.9	1.1	7.2	9.9
12. Reserves for investment in construction	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
13. Minority's interest	132.2	119.6	113.7	119.4	98.1	101.1	114.2	115.7	92.6	115.3	93.6	119.2
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	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	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)	1,839.8	1,894.7	1,969.8	1,920.0	1,918.9	1,959.1	1,983.6	1,913.0	1,960.4	1,988.8	2,092.1	2,135.3

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	16.7	14.9	14.9	13.9	1.5	7.9	1.2	9.6	3.0	3.5	1.8	7.4
Depreciation of Fixed Assets and Investment Property	7.4	7.8	8.7	8.3	8.5	8.4	8.4	8.3	8.2	8.3	10.2	7.7
Provision (Increase)/Reversal	12.0	-1.2	-8.7	1.4	13.4	—	0.0	0.0	0.9	0.0	1.9	3.7
FX Gain/Loss from Revaluation of Monetary Items	0.0	-0.0	0.1	0.0	-0.2	—	0.0	0.0	0.1	0.0	-0.0	0.0
Gain/Loss from Investment Activities	-2.9	-3.1	-4.7	-0.9	-0.4	-0.6	-2.8	-0.5	-2.2	-0.3	-2.4	-0.7
Interest Expense	3.2	3.8	7.7	4.4	5.6	5.2	6.7	6.3	6.6	7.5	4.8	13.2
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	36.4	22.1	18.0	27.1	28.4	20.8	13.4	23.7	16.5	18.9	16.2	31.1
Increase/(Decrease) in Receivables	18.4	19.4	-5.1	41.5	7.2	12.3	8.7	-9.6	17.9	116.0	-0.5	15.5
Increase/(Decrease) in Inventory	11.4	13.3	17.1	-22.7	40.9	-38.4	36.3	32.6	-84.1	-14.3	73.7	-27.8
Increase/(Decrease) in Payables (Excl. Interest and CIT)	-5.5	-85.3	85.5	-44.1	-22.1	24.0	0.0	-22.7	36.7	-77.0	-44.1	0.8
Increase/(Decrease) in Prepaid Expenses	1.5	1.5	1.5	0.9	1.8	-0.7	-1.7	-2.9	-3.3	0.3	-1.0	1.5
Changes in Trading Securities	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Interest Paid	-14.7	3.5	-4.6	-4.4	-5.0	-4.9	-6.1	-6.0	-6.2	-7.0	-12.0	-5.7
Corporate Income Tax Paid	-2.9	-3.8	-4.0	-1.6	-0.2	-4.5	-3.9	-0.4	-2.4	-1.4	-4.0	-2.7
Other Operating Receipts	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.4	0.0
Other Operating Payments	-0.1	-1.2	-1.5	0.0	-0.3	-2.4	0.0	0.0	-0.5	-3.6	0.3	-2.1
Net Cash Flow from Operating Activities	44.5	-30.5	106.9	-3.2	50.7	6.2	46.7	14.8	-25.3	31.8	29.0	10.6
Payments for Fixed Assets and Other Long-term Assets	-15.9	-1.0	-4.5	0.0	-1.9	-2.2	-2.0	-0.2	-3.4	-0.1	-13.1	-0.2
Proceeds from Disposal of Fixed Assets and Long-term Assets	1.4	—	0.0	—	—	—	0.1	0.0	-0.2	0.4	0.5	0.0
Loans and Purchases of Debt Instruments	-12.2	-33.1	2.8	0.0	31.0	-35.8	0.0	0.0	-9.5	9.5	-1.9	0.0
Receipts from Loan Repayments and Sale of Debt Instruments	3.0	—	-27.0	27.0	2.0	—	0.0	0.0	10.0	0.0	26.2	-24.4
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	1.7	0.9	3.9	0.6	1.4	0.7	1.1	0.5	0.3	0.3	1.0	0.8
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	-22.1	-33.2	-24.9	27.6	32.6	-37.4	-0.8	0.3	-2.8	10.0	12.6	-23.8
Proceeds from Equity Issuance and Capital Contributions	—	—	—	—	—	—	0.00	0.00	0.00	0.00	0.00	0.00
Share Repurchases	—	—	—	—	—	—	0.00	0.00	0.00	0.00	0.00	0.00
Proceeds from Borrowings	112.7	40.6	30.8	87.8	79.6	72.9	70.8	38.1	81.7	57.7	115.2	83.1
Repayment of Borrowings	-143.8	-51.7	-42.3	-89.9	-113.2	-108.3	-98.9	-41.1	-73.5	-119.2	-115.9	-114.8
Repayment of Finance Leases	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Dividends Paid	0.2	-0.6	-5.7	-0.2	-3.5	—	-5.8	-0.8	-3.7	0.0	-5.2	-0.7
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	-30.8	-11.6	-17.2	-2.4	-37.1	-35.4	-33.8	-3.7	4.5	-61.5	-5.8	-32.4
Net Cash Flow During the Period	-8.5	-75.4	64.8	22.0	46.2	-66.6	12.0	11.3	-23.5	-19.7	35.8	-45.6
Cash and Cash Equivalents at Beginning of Period	114.3	189.7	124.9	102.9	56.7	123.3	143.7	143.7	143.7	143.7	160.1	160.1
FX Difference from Revaluation	-0.0	0.0	0.0	0.0	0.0	—	-0.0	0.0	0.1	0.0	-0.0	0.0
Cash and Cash Equivalents at End of Period	105.9	114.3	189.7	124.9	102.9	56.7	123.9	111.9	100.5	124.0	143.7	108.0

Giải mã BCTC

Điểm nhấn trong BCTC của Tổng Công ty Đầu tư Nước và Môi trường Việt Nam (VIW) mà bạn nên biết

Q2/2026 On a TTM 2026Q2 basis, VIW posted a sharp profit increase versus the same period, suggesting a clear improvement from a low base — 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