VSA · CTCP Đại lý Hàng hải Việt Nam

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

Item	2025	2024	2023	2022	2021
Revenue	1,079.6	1,101.2	1,083.7	1,640.6	1,607.6
Revenue Deductions	—	0.0	0.0	0.0	0.0
Net Revenue	1,079.6	1,101.2	1,083.7	1,640.6	1,607.6
Cost of Goods Sold	982.7	1,015.4	999.6	1,534.9	0.0
Gross Profit	96.9	85.8	84.0	105.7	96.3
Financial Income	19.8	18.5	33.2	20.8	14.8
Financial Expenses	3.0	4.1	3.1	6.0	-2.1
Interest Expense	0.1	0.0	0.0	0.0	-0.0
Share of Associates and Joint Ventures	—	-0.4	0.0	0.0	-0.0
Selling Expenses	—	0.0	0.0	0.0	-0.0
General and Administrative Expenses	81.2	73.3	73.8	74.0	-61.2
Operating Profit	32.5	26.5	40.4	46.6	47.9
Other Income	0.7	1.7	14.5	6.5	0.0
Other Expenses	2.8	0.4	0.9	0.1	0.0
Other Profit	-2.1	1.3	13.6	6.4	-1.7
Profit Before Tax	30.4	27.8	54.0	53.1	46.2
Current Income Tax Expense	6.6	5.8	11.3	10.5	-9.2
Deferred Income Tax Expense	0.0	0.1	0.0	0.0	0.0
Net Income	23.7	21.9	42.8	42.6	37.0
Non-controlling Interest	—	0.0	0.0	0.0	-0.0
Profit Attributable to Parent	23.7	21.9	42.8	42.6	37.0
Earnings per Share	1,684.00	1,555.00	3,033.00	3,020.00	2,625.00
Diluted EPS	1,684.00	1,555.00	3,032.93	3,020.20	2,624.86

Item	2025	2024	2023	2022	2021
A. SHORT-TERM ASSETS (100=110+120+130+140+150)	514.6	484.1	489.8	502.3	631.7
I. Cash and cash equivalents	229.0	220.1	187.2	243.5	296.1
1. Cash	118.0	94.8	120.1	156.0	0.0
2. Cash equivalents	111.0	125.2	67.1	87.5	0.0
II. Short-term financial investments	66.1	27.8	24.2	23.2	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	66.1	27.8	24.2	23.2	0.0
III. Short-term receivables	204.2	217.6	261.6	201.6	261.1
1. Short-term trade accounts receivable	139.0	148.0	223.8	172.0	0.0
2. Short-term prepayments to suppliers	16.3	9.6	12.5	9.8	0.0
3. Short-term inter-company receivables	—	0.0	0.0	0.0	0.0
4. Construction contract progress receipts due from customers	—	0.0	0.0	0.0	0.0
5. Short-term loan receivables	—	0.0	0.0	0.0	0.0
6. Other short-term receivables	49.2	60.3	25.6	20.0	0.0
7. Provision for short-term doubtful debts (*)	-0.3	-0.3	-0.2	-0.2	0.0
8. Assets awaiting resolution	—	0.0	0.0	0.0	0.0
IV. Inventories	—	0.0	0.0	15.2	0.0
1. Inventories	—	0.0	0.0	15.2	0.0
2. Provision for decline in value of inventories	—	0.0	0.0	0.0	0.0
V. Other short-term assets	15.2	18.6	16.8	18.8	53.3
1. Short-term prepayments	3.6	4.9	2.8	2.8	0.0
2. Value added tax to be reclaimed	11.4	13.5	13.9	15.8	0.0
3. Taxes and other receivables from state authorities	0.2	0.1	0.1	0.1	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)	125.6	133.2	143.0	180.4	170.6
I. Long-term receivables	2.1	3.9	1.9	21.1	0.0
1. Long-term trade receivables	—	0.0	0.0	0.0	9.0
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	2.1	3.9	1.9	21.1	0.0
7. Provision for long-term doubtful debts	—	0.0	0.0	0.0	0.0
II. Fixed assets	46.8	57.6	62.5	64.8	64.1
1. Tangible fixed assets	35.2	40.4	44.4	47.6	47.1
- Cost	138.4	160.4	159.4	158.3	0.0
- Accumulated depreciation	-103.2	-120.1	-115.0	-110.7	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	11.6	17.2	18.1	17.2	17.0
- Cost	15.7	22.4	22.8	21.3	0.0
- Accumulated depreciation	-4.1	-5.2	-4.7	-4.1	0.0
III. Investment properties	19.4	14.6	17.7	21.6	25.6
- Cost	107.7	75.7	74.7	74.7	0.0
- Accumulated depreciation	-88.4	-61.1	-57.0	-53.1	0.0
IV. Long-term assets in progress	0.2	0.4	0.2	0.2	0.0
1. Long-term production in progress	—	0.0	0.0	0.0	0.0
2. Construction in progress	0.2	0.4	0.2	0.2	0.0
V. Long-term financial investments	5.2	3.6	4.5	12.3	12.7
1. Investments in subsidiaries	—	0.0	0.0	0.0	0.0
2. Investments in associates, joint-ventures	3.5	2.0	7.2	7.2	0.0
3. Investments in other entities	1.7	1.7	2.2	9.8	0.0
4. Provision for diminution in value of long-term investments	—	0.0	-4.9	-4.8	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	52.0	53.1	56.1	60.4	0.0
1. Long-term prepayments	52.0	53.1	56.1	60.4	0.0
2. Deferred income tax assets	—	0.0	0.0	0.0	0.0
3. Long-term equipment, supplies, spare parts	—	0.0	0.0	0.0	0.0
4. Other long-term assets	—	0.0	0.0	0.0	59.1
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)	640.1	617.2	632.8	682.7	802.3
A. LIABILITIES (300=210+330)	301.3	274.7	260.8	313.5	434.2
I. Short -term liabilities	298.9	272.8	259.2	312.7	432.8
1. Short-term trade accounts payable	92.1	105.9	93.4	115.9	152.2
2. Short-term advances from customers	11.6	11.8	5.0	6.4	10.3
3. Taxes and other payables to state authorities	10.3	7.8	12.9	15.2	0.0
4. Payable to employees	33.6	27.0	20.9	23.6	0.0
5. Short-term acrrued expenses	8.7	9.1	6.0	2.3	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	1.0	0.1	1.1	0.7	0.1
9. Other short-term payables	132.2	103.7	112.3	139.6	0.0
10. Short-term borrowings and financial leases	1.7	0.0	0.0	0.0	0.0
11. Provision for short-term liabilities	—	0.0	0.0	0.0	0.0
12.. Bonus and welfare fund	7.7	7.3	7.6	8.8	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	2.3	1.9	1.5	0.9	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	0.5	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	1.8	1.8	1.5	0.9	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	0.1	0.1	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)	338.9	342.6	372.1	369.2	368.1
I. Owner's equity	338.9	342.6	372.1	369.2	0.0
1. Owner's capital	141.0	141.0	141.0	141.0	368.1
- Common stock with voting right	140,964,860,000.00	140,964,860,000.00	140,964,860,000.00	140,964,860,000.00	140,964,860,000.00
- 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	169.1	165.9	157.2	147.4	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	28.9	35.7	73.9	80.8	88.0
- Accumulated retained earning at the end of the previous period	5.1	13.8	31.1	38.2	51.0
- Undistributed earnings in this period	23.7	21.9	42.8	42.6	37.0
12. Reserves for investment in construction	—	0.0	0.0	0.0	0.0
13. Minority's interest	—	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)	640.1	617.2	632.8	682.7	802.3

Item	2025	2024	2023	2022	2021
Profit Before Tax	30.4	27.8	54.0	53.1	46.2
Depreciation of Fixed Assets and Investment Property	9.7	10.2	10.8	10.4	10.8
Provision (Increase)/Reversal	0.0	0.0	0.1	0.4	0.0
FX Gain/Loss from Revaluation of Monetary Items	0.3	0.2	0.2	0.9	0.0
Gain/Loss from Investment Activities	-8.9	-5.5	-22.7	-10.0	0.0
Interest Expense	0.1	0.0	0.0	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	31.7	32.8	42.4	54.8	55.2
Increase/(Decrease) in Receivables	17.1	41.3	-38.6	28.5	0.0
Increase/(Decrease) in Inventory	—	0.0	15.2	-15.2	0.0
Increase/(Decrease) in Payables (Excl. Interest and CIT)	25.1	16.9	-54.4	-101.1	0.0
Increase/(Decrease) in Prepaid Expenses	2.5	0.9	4.2	35.8	0.0
Changes in Trading Securities	—	0.0	0.0	0.0	0.0
Interest Paid	-0.1	0.0	0.0	0.0	0.0
Corporate Income Tax Paid	-7.6	-8.6	-9.2	-12.8	0.0
Other Operating Receipts	—	0.0	0.0	0.0	0.0
Other Operating Payments	-6.0	-6.6	-5.8	-6.9	0.0
Net Cash Flow from Operating Activities	62.7	76.7	-46.2	-16.9	121.8
Payments for Fixed Assets and Other Long-term Assets	-3.1	-2.3	-4.7	-7.5	0.0
Proceeds from Disposal of Fixed Assets and Long-term Assets	0.1	0.1	0.4	0.3	0.0
Loans and Purchases of Debt Instruments	-39.5	-3.6	-1.0	-26.2	-49.2
Receipts from Loan Repayments and Sale of Debt Instruments	1.2	0.5	0.0	33.0	6.0
Investments in Other Entities	-1.5	0.0	0.0	0.0	-0.8
Proceeds from Investments in Other Entities	—	0.0	21.3	0.0	0.0
Dividends and Interest Income Received	7.9	5.8	8.4	9.1	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	-34.9	0.6	24.4	8.8	-34.2
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	9.5	0.0	0.0	0.0	0.0
Repayment of Borrowings	-7.8	0.0	0.0	0.0	0.0
Repayment of Finance Leases	—	0.0	0.0	0.0	0.0
Dividends Paid	-21.2	-45.1	-35.2	-35.2	0.0
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	-19.5	-45.1	-35.2	-35.2	0.0
Net Cash Flow During the Period	8.3	32.1	-57.0	-43.4	-48.1
Cash and Cash Equivalents at Beginning of Period	220.1	187.2	243.5	287.3	209.8
FX Difference from Revaluation	0.6	0.8	0.6	-0.4	-1.3
Cash and Cash Equivalents at End of Period	229.0	220.1	187.2	243.5	296.1

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	411.2	279.6	284.2	242.0	279.1	274.3	300.5	287.6	261.5	251.6	267.0	286.5
Revenue Deductions	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Net Revenue	411.2	279.6	284.2	242.0	279.1	274.3	300.5	287.6	261.5	251.6	267.0	286.5
Cost of Goods Sold	382.9	256.9	257.0	217.2	258.3	250.8	279.3	266.7	237.4	232.2	251.9	263.4
Gross Profit	28.3	22.7	27.2	24.7	20.8	23.5	21.2	20.9	24.1	19.4	15.1	23.1
Financial Income	4.6	3.4	6.9	4.2	5.6	3.9	7.5	3.5	5.2	3.1	8.2	17.2
Financial Expenses	0.8	0.5	1.6	0.6	1.1	0.5	2.5	1.8	0.7	0.3	1.9	0.4
Interest Expense	0.0	0.0	0.0	0.0	0.1	—	0.0	0.0	0.0	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	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
General and Administrative Expenses	20.2	16.4	31.2	17.2	18.4	17.0	18.4	21.5	18.0	15.2	26.8	17.7
Operating Profit	11.9	9.1	1.3	11.2	6.9	9.9	7.8	1.1	10.7	6.9	-5.4	22.2
Other Income	0.2	0.0	3.1	0.0	0.2	0.0	0.0	1.3	0.1	0.3	14.1	0.3
Other Expenses	0.7	0.0	2.0	0.8	0.0	0.0	0.2	0.0	0.1	0.2	0.1	0.5
Other Profit	-0.5	-0.0	1.1	-0.8	0.1	-0.0	-0.2	1.3	0.1	0.1	14.0	-0.1
Profit Before Tax	11.4	9.1	2.3	10.5	7.1	9.9	7.6	2.4	10.7	7.0	8.7	22.1
Current Income Tax Expense	2.7	2.0	0.7	2.3	1.5	2.0	1.6	0.7	2.1	1.4	2.1	4.5
Deferred Income Tax Expense	0.0	—	0.0	—	0.0	—	0.0	-0.0	0.0	-0.0	0.0	0.0
Net Income	8.7	7.1	1.6	8.2	5.6	7.9	6.1	1.7	8.6	5.6	6.5	17.6
Non-controlling Interest	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Profit Attributable to Parent	8.7	7.1	1.6	8.2	5.6	7.9	6.1	1.7	8.6	5.6	6.5	17.6
Earnings per Share	617.00	503.00	115.00	580.00	395.00	559.00	430.00	122.00	610.00	400.00	462.00	1,247.00
Diluted EPS	617.00	503.00	115.00	580.35	395.00	558.69	430.43	121.62	610.26	399.91	462.44	1,246.79

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)	550.3	515.5	514.6	561.4	516.2	540.1	485.5	523.8	548.7	497.9	489.5	491.7
I. Cash and cash equivalents	201.5	187.9	244.0	300.4	255.1	257.1	221.3	208.7	226.4	201.7	182.2	201.3
1. Cash	124.5	146.3	118.0	174.4	127.2	138.7	94.8	126.3	165.6	136.5	120.1	102.0
2. Cash equivalents	77.0	41.7	126.0	126.0	127.9	118.4	126.4	82.4	60.8	65.2	62.1	99.4
II. Short-term financial investments	73.8	70.2	51.1	31.8	26.8	28.8	26.6	26.6	26.2	24.2	29.2	24.2
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	73.8	70.2	51.1	31.8	26.8	28.8	26.6	26.6	26.2	24.2	29.2	24.2
III. Short-term receivables	253.2	241.1	204.2	212.9	217.2	238.1	219.0	271.6	278.0	255.4	261.3	250.9
1. Short-term trade accounts receivable	178.3	164.9	139.0	144.2	151.6	168.1	147.9	203.2	178.7	172.3	223.7	221.6
2. Short-term prepayments to suppliers	14.3	19.5	16.3	12.3	14.0	14.2	11.1	14.3	37.7	28.1	12.5	7.8
3. Short-term inter-company receivables	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
4. Construction contract progress receipts due from customers	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
5. Short-term loan receivables	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
6. Other short-term receivables	61.7	57.0	51.8	56.7	51.8	56.1	60.3	60.9	61.8	55.1	25.3	21.7
7. Provision for short-term doubtful debts (*)	-1.0	-0.3	-2.9	-0.3	-0.3	-0.3	-0.3	-6.7	-0.2	-0.2	-0.2	-0.2
8. Assets awaiting resolution	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
IV. Inventories	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
1. Inventories	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
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	21.8	16.2	15.2	16.3	17.0	16.0	18.6	16.8	18.1	16.6	16.8	15.2
1. Short-term prepayments	10.9	4.9	3.6	3.1	3.8	2.8	4.9	3.2	3.5	2.7	2.8	1.1
2. Value added tax to be reclaimed	10.8	11.2	11.4	13.1	13.2	13.2	13.5	13.5	13.6	13.8	13.9	14.0
3. Taxes and other receivables from state authorities	0.0	0.2	0.2	0.1	0.1	0.1	0.1	0.1	0.9	0.1	0.1	0.1
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)	121.6	122.5	125.6	124.9	128.9	131.6	131.7	133.6	137.1	138.9	143.3	154.1
I. Long-term receivables	1.5	1.6	2.1	2.4	3.9	3.8	2.4	2.6	2.6	1.9	2.1	9.1
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	1.5	1.6	2.1	2.4	3.9	3.8	2.4	2.6	2.6	1.9	2.1	9.1
7. Provision for long-term doubtful debts	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
II. Fixed assets	44.2	45.5	46.8	47.1	48.2	49.6	57.5	57.5	59.9	60.8	62.5	64.3
1. Tangible fixed assets	33.1	34.1	35.2	33.9	35.0	36.2	40.2	40.1	41.5	42.8	44.4	46.0
- Cost	137.8	138.5	—	—	—	—	160.4	159.0	158.9	158.9	159.4	159.9
- Accumulated depreciation	-104.7	-104.4	—	—	—	—	-120.2	-118.9	-117.5	-116.1	-115.0	-113.9
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	11.1	11.4	11.6	13.1	13.2	13.4	17.2	17.4	18.4	18.0	18.1	18.3
- Cost	15.7	15.7	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
- Accumulated depreciation	-4.6	-4.3	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
III. Investment properties	17.3	18.3	19.4	19.0	20.0	21.1	14.6	15.6	15.8	16.8	17.7	18.7
- Cost	107.7	107.7	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
- Accumulated depreciation	-90.5	-89.4	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
IV. Long-term assets in progress	2.0	0.2	0.2	0.4	0.4	0.4	0.4	0.2	0.2	0.2	0.2	0.2
1. Long-term production in progress	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
2. Construction in progress	2.0	0.2	0.2	0.4	0.4	0.4	0.4	0.2	0.2	0.2	0.2	0.2
V. Long-term financial investments	5.2	5.2	5.2	3.6	3.6	3.6	3.6	4.0	4.5	4.5	4.5	5.0
1. Investments in subsidiaries	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
2. Investments in associates, joint-ventures	3.5	3.5	3.5	2.0	2.0	2.0	2.0	2.3	7.2	7.2	7.2	7.2
3. Investments in other entities	1.7	1.7	1.7	1.7	1.7	1.7	1.7	1.7	2.2	2.2	2.2	2.6
4. Provision for diminution in value of long-term investments	—	—	—	—	—	—	0.0	0.0	-4.9	-4.9	-5.0	-4.9
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	51.4	51.7	52.0	52.4	52.8	53.2	53.3	53.7	54.2	54.7	56.1	56.7
1. Long-term prepayments	51.4	51.7	52.0	52.4	52.7	53.1	53.2	53.7	54.1	54.7	56.1	56.7
2. Deferred income tax assets	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
3. Long-term equipment, supplies, spare parts	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
4. Other long-term assets	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
5. Goodwill	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
VII. Goodwill (before 2015)	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
TOTAL ASSETS (280=100+200)	671.9	637.9	640.1	686.3	645.1	671.7	617.2	657.4	685.8	636.8	632.7	645.8
A. LIABILITIES (300=210+330)	338.7	297.1	301.3	347.9	315.4	321.3	274.6	320.6	305.6	259.1	260.9	280.4
I. Short -term liabilities	336.2	294.7	298.9	346.0	313.5	319.3	272.7	318.9	304.1	257.5	259.5	279.7
1. Short-term trade accounts payable	138.6	108.3	92.1	82.4	99.2	103.6	105.9	114.5	94.3	72.2	93.4	87.0
2. Short-term advances from customers	12.7	10.7	11.6	12.7	9.0	21.3	11.8	8.9	34.4	10.6	5.0	12.5
3. Dividends and profits payable	0.5	0.5	—	—	—	—	—	—	—	—	—	—
3. Taxes and other payables to state authorities	5.4	5.7	10.3	12.1	9.3	8.8	7.8	8.0	10.9	10.7	13.3	16.9
4. Payable to employees	22.3	16.3	33.6	29.0	23.6	13.2	27.0	21.2	15.8	5.8	20.8	8.0
5. Short-term acrrued expenses	14.8	9.3	8.7	15.2	15.5	9.8	9.1	6.2	6.9	5.6	6.0	4.4
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	6.4	7.2	1.0	3.9	2.6	5.6	0.1	6.0	2.3	3.1	1.1	4.7
9. Other short-term payables	125.5	126.8	132.2	180.1	140.1	151.0	103.7	145.5	129.0	143.4	112.4	137.8
10. Short-term borrowings and financial leases	—	—	1.7	2.1	3.8	—	0.0	0.0	0.0	0.0	0.0	0.0
11. Provision for short-term liabilities	—	—	—	—	—	—	0.0	0.0	0.0	6.1	0.0	0.0
12.. Bonus and welfare fund	9.9	10.1	7.7	8.5	10.4	6.0	7.3	8.5	10.5	0.0	7.6	8.5
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	2.5	2.4	2.3	1.9	1.9	1.9	1.8	1.8	1.5	1.6	1.4	0.8
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	—	0.5	0.5	—	—	—	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	2.4	1.9	1.8	1.9	1.9	1.9	1.8	1.8	1.5	1.5	1.4	0.8
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	0.1	0.1	0.1	0.1	0.1	0.1	0.0	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)	333.2	340.9	338.9	338.3	329.7	350.5	342.6	336.8	380.2	377.7	371.9	365.4
I. Owner's equity	333.2	340.9	338.9	338.3	329.7	350.5	342.6	336.8	380.2	377.7	371.9	365.4
1. Owner's capital	141.0	141.0	141.0	141.0	141.0	141.0	141.0	141.0	141.0	141.0	141.0	141.0
- Common stock with voting right	140,964,860,000.00	140,964,860,000.00	140,964,860,000.00	140,964,860,000.00	140,964,860,000.00	140,964,860,000.00	140,964,860,000.00	140,964,860,000.00	140,964,860,000.00	140,964,860,000.00	140,964,860,000.00	140,964,860,000.00
- 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	169.1	169.1	169.1	169.1	169.1	165.9	165.9	165.9	165.9	157.2	157.2	157.2
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	23.2	30.8	28.9	28.3	19.6	43.6	35.8	29.9	73.3	79.5	73.7	67.2
- Accumulated retained earning at the end of the previous period	7.4	23.8	5.1	6.2	6.2	35.7	13.8	14.0	59.1	73.9	31.2	31.2
- Undistributed earnings in this period	15.8	7.1	23.7	22.1	13.4	7.9	22.0	15.9	14.2	5.6	42.5	36.0
12. Reserves for investment in construction	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
13. Minority's interest	—	—	—	—	—	—	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)	671.9	637.9	640.1	686.3	645.1	671.7	617.2	657.4	685.8	636.8	632.7	645.8

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	11.4	9.1	2.3	10.5	7.7	9.9	7.6	2.4	10.8	7.0	8.7	22.1
Depreciation of Fixed Assets and Investment Property	2.3	2.4	2.4	2.4	2.5	2.5	2.5	2.6	2.5	2.7	4.3	1.2
Provision (Increase)/Reversal	0.8	—	0.0	—	—	—	-6.1	6.5	0.0	0.0	0.1	0.0
FX Gain/Loss from Revaluation of Monetary Items	0.0	-0.1	0.4	-0.2	0.2	-0.0	0.5	0.3	-0.5	-0.1	0.2	-0.2
Gain/Loss from Investment Activities	-3.1	-1.3	-3.9	-1.6	-1.7	-1.7	-2.8	-1.0	-2.9	0.7	-11.2	-7.2
Interest Expense	0.0	0.0	0.0	0.0	0.1	—	0.0	0.0	0.0	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	11.3	10.1	1.2	11.1	8.6	10.7	1.8	10.8	9.9	10.3	2.0	15.9
Increase/(Decrease) in Receivables	-12.9	-38.8	12.2	6.0	21.0	-22.1	60.7	0.4	-93.0	74.2	12.5	-29.3
Increase/(Decrease) in Inventory	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Increase/(Decrease) in Payables (Excl. Interest and CIT)	40.7	-5.5	-43.9	56.4	-35.6	48.2	-29.8	1.9	110.0	-66.3	-1.7	-34.8
Increase/(Decrease) in Prepaid Expenses	-5.7	-1.0	-0.2	1.1	-0.6	2.2	-1.3	0.8	-0.3	1.6	-1.2	2.1
Changes in Trading Securities	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Interest Paid	-0.0	-0.0	-0.0	-0.0	-0.1	—	0.0	0.0	0.0	0.0	0.0	0.0
Corporate Income Tax Paid	-1.7	-1.4	-2.2	-1.3	-1.7	-2.2	1.4	-3.8	-1.2	-4.9	-3.0	-2.1
Other Operating Receipts	—	—	—	—	—	—	0.0	0.0	0.0	0.0	-15.3	15.3
Other Operating Payments	-2.4	-2.7	-1.9	-1.9	-0.9	-1.3	-1.4	-2.0	-1.7	-1.5	17.4	-19.7
Net Cash Flow from Operating Activities	29.3	-39.2	-34.8	71.3	-9.2	35.4	31.5	8.0	23.7	13.3	10.7	-52.7
Payments for Fixed Assets and Other Long-term Assets	-1.8	-0.1	-2.0	0.0	-0.0	-1.0	-1.7	0.0	-0.6	0.0	-1.6	1.6
Proceeds from Disposal of Fixed Assets and Long-term Assets	0.2	—	0.0	0.0	0.1	—	0.0	0.1	0.0	0.1	0.2	0.1
Loans and Purchases of Debt Instruments	-52.0	-4.1	-35.5	-3.0	0.0	-1.0	0.0	-0.4	-2.0	0.0	-1.0	0.0
Receipts from Loan Repayments and Sale of Debt Instruments	50.0	—	1.2	—	—	—	0.0	0.0	0.0	0.0	1.0	-1.0
Investments in Other Entities	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Proceeds from Investments in Other Entities	—	—	—	—	—	—	0.0	0.5	0.0	0.0	21.3	0.0
Dividends and Interest Income Received	2.0	4.0	1.6	1.4	1.2	3.7	1.2	0.5	3.0	1.0	-10.1	12.8
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	-1.7	-0.2	-36.3	-1.6	1.3	1.6	-0.4	0.7	0.4	1.1	9.8	13.5
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	0.4	—	1.7	2.1	5.8	—	0.0	0.0	0.0	0.0	0.0	0.0
Repayment of Borrowings	-0.4	-1.7	-2.1	-3.8	-1.9	—	0.0	0.0	0.0	0.0	0.0	0.0
Repayment of Finance Leases	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Dividends Paid	-14.1	—	-0.5	-20.7	-0.0	—	-19.1	-26.0	0.0	0.0	-35.2	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	-1.7	-0.9	-22.4	3.8	—	-19.1	-26.0	0.0	0.0	-35.2	0.0
Net Cash Flow During the Period	13.5	-41.1	-71.9	47.3	-4.1	37.0	12.0	-17.3	24.2	14.4	-14.8	-39.1
Cash and Cash Equivalents at Beginning of Period	187.9	229.0	300.4	253.1	257.1	220.1	187.2	187.2	187.2	187.2	243.5	243.5
FX Difference from Revaluation	0.1	0.0	0.6	0.1	0.2	0.0	0.5	-0.3	0.5	0.1	0.6	-0.0
Cash and Cash Equivalents at End of Period	201.5	187.9	229.0	300.4	253.1	257.1	221.3	208.7	226.4	201.7	187.2	201.3

Giải mã BCTC

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Q2/2026 On a TTM 2026Q2 basis, VSA is improving on both revenue and margins, though the magnitude is still moderate — earnings have been recovering gradually over multiple periods.

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