VSN · CTCP Việt Nam Kỹ nghệ Súc sản

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

Item	2025	2024	2023	2022	2021
Revenue	2,949.6	3,154.8	3,348.7	3,856.5	4,315.6
Revenue Deductions	28.0	17.5	14.5	23.0	0.0
Net Revenue	2,921.6	3,137.3	3,334.2	3,833.5	4,292.8
Cost of Goods Sold	2,256.5	2,390.7	2,545.3	2,919.5	0.0
Gross Profit	665.1	746.5	788.9	914.0	995.6
Financial Income	47.5	40.7	43.6	35.7	28.8
Financial Expenses	19.2	18.7	14.5	21.4	-23.2
Interest Expense	9.2	7.6	2.6	6.7	-11.3
Share of Associates and Joint Ventures	—	0.0	0.0	0.0	-0.0
Selling Expenses	438.2	489.2	517.6	605.4	-619.6
General and Administrative Expenses	152.9	139.4	168.4	156.1	-200.6
Operating Profit	102.2	139.9	132.0	166.8	181.0
Other Income	3.2	3.6	6.8	6.9	0.0
Other Expenses	0.4	2.0	0.3	0.2	0.0
Other Profit	2.9	1.7	6.6	6.7	5.0
Profit Before Tax	105.1	141.5	138.6	173.5	186.0
Current Income Tax Expense	20.8	24.1	21.0	36.9	-37.7
Deferred Income Tax Expense	2.2	6.4	10.8	-0.8	0.0
Net Income	82.1	111.1	106.8	137.5	148.2
Non-controlling Interest	—	0.0	0.0	0.0	-0.0
Profit Attributable to Parent	82.1	111.1	106.8	137.5	148.2
Earnings per Share	359.00	635.00	615.00	952.00	558.00
Diluted EPS	359.00	635.00	615.00	952.00	1,832.10

Item	2025	2024	2023	2022	2021
A. SHORT-TERM ASSETS (100=110+120+130+140+150)	1,462.6	1,720.7	1,761.9	1,637.4	1,804.9
I. Cash and cash equivalents	379.4	869.3	759.7	520.8	857.9
1. Cash	43.8	65.8	46.7	66.7	0.0
2. Cash equivalents	335.6	803.5	713.0	454.1	0.0
II. Short-term financial investments	461.9	298.1	264.3	300.0	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	461.9	298.1	264.3	300.0	0.0
III. Short-term receivables	155.9	142.4	233.1	265.0	246.2
1. Short-term trade accounts receivable	131.0	131.0	155.2	185.5	0.0
2. Short-term prepayments to suppliers	14.1	2.2	5.1	5.3	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	13.1	11.1	74.4	75.6	0.0
7. Provision for short-term doubtful debts (*)	-2.3	-1.9	-1.6	-1.4	0.0
8. Assets awaiting resolution	—	0.0	0.0	0.0	0.0
IV. Inventories	457.9	404.1	498.7	545.2	624.8
1. Inventories	459.1	405.6	500.8	547.3	0.0
2. Provision for decline in value of inventories	-1.2	-1.6	-2.1	-2.1	0.0
V. Other short-term assets	7.6	6.8	6.1	6.4	6.0
1. Short-term prepayments	5.8	4.9	5.3	5.5	0.0
2. Value added tax to be reclaimed	0.1	0.0	0.4	0.5	0.0
3. Taxes and other receivables from state authorities	1.6	1.8	0.4	0.5	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)	385.9	385.4	415.9	444.3	482.7
I. Long-term receivables	5.0	5.2	0.9	0.9	0.0
1. Long-term trade receivables	—	0.0	0.0	0.0	1.2
2. Long-term prepayments to suppliers	4.6	4.7	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	0.4	0.6	0.9	0.9	0.0
7. Provision for long-term doubtful debts	—	0.0	0.0	0.0	0.0
II. Fixed assets	342.8	338.7	366.2	387.4	421.3
1. Tangible fixed assets	142.1	129.5	149.9	163.5	188.2
- Cost	559.5	526.8	519.7	505.6	0.0
- Accumulated depreciation	-417.4	-397.3	-369.8	-342.1	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	200.8	209.2	216.2	223.8	233.1
- Cost	303.2	303.2	301.6	300.4	0.0
- Accumulated depreciation	-102.5	-94.0	-85.4	-76.6	0.0
III. Investment properties	—	0.0	0.0	0.0	0.0
- Cost	—	0.0	0.0	0.0	0.0
- Accumulated depreciation	—	0.0	0.0	0.0	0.0
IV. Long-term assets in progress	15.1	14.9	15.5	16.9	16.7
1. Long-term production in progress	—	0.0	0.0	0.0	0.0
2. Construction in progress	15.1	14.9	15.5	16.9	0.0
V. Long-term financial investments	—	0.0	0.0	0.0	0.0
1. Investments in subsidiaries	—	0.0	0.0	0.0	0.0
2. Investments in associates, joint-ventures	—	0.0	0.0	0.0	0.0
3. Investments in other entities	—	0.0	0.0	0.0	0.0
4. Provision for diminution in value of long-term investments	—	0.0	0.0	0.0	0.0
5. Held to maturity investments	—	0.0	0.0	0.0	0.0
6. Other long-term investments	—	0.0	0.0	0.0	0.0
VI. Other long-term assets	22.9	26.5	33.4	39.1	0.0
1. Long-term prepayments	10.8	12.2	12.5	7.5	0.0
2. Deferred income tax assets	12.1	14.4	20.9	31.6	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	43.5
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)	1,848.5	2,106.0	2,177.8	2,081.7	2,287.6
A. LIABILITIES (300=210+330)	571.6	811.1	889.2	794.8	1,072.3
I. Short -term liabilities	567.3	785.2	862.9	759.3	1,025.0
1. Short-term trade accounts payable	289.3	352.6	280.3	341.3	350.6
2. Short-term advances from customers	24.3	18.3	25.0	25.1	28.2
3. Taxes and other payables to state authorities	11.1	18.2	20.8	17.7	0.0
4. Payable to employees	25.9	36.2	19.3	91.2	0.0
5. Short-term acrrued expenses	44.2	38.0	73.5	112.6	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	21.9	21.1	17.0	26.8	0.0
10. Short-term borrowings and financial leases	119.6	244.6	291.2	11.6	282.7
11. Provision for short-term liabilities	0.9	0.0	10.5	0.0	0.0
12.. Bonus and welfare fund	30.2	56.2	125.3	133.2	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	4.2	25.9	26.3	35.5	47.3
1. Long-term trade payables	—	0.0	0.0	0.0	0.0
2. Long-term advances from customers	—	0.0	0.0	0.0	0.0
3. Long-term acrrued expenses	—	0.0	0.0	0.0	0.0
4. Inter-company payables on business capital	—	0.0	0.0	0.0	0.0
5. Long-term inter-company payables	—	0.0	0.0	0.0	0.0
6. Long-term unearned revenue	—	0.0	0.0	0.0	0.0
7. Other long-term liabilities	—	0.0	0.0	0.0	0.0
8. Long-term borrowings and financial leases	4.2	5.8	3.9	10.5	22.1
9. Convertible bonds	—	0.0	0.0	0.0	0.0
10. Preferred stock (Debts)	—	0.00	0.00	0.00	0.00
11. Deferred income tax liabilities	—	0.0	0.0	0.0	0.0
12. Provision for long-term liabilities	—	20.0	22.4	25.0	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)	1,276.9	1,294.9	1,288.6	1,286.8	1,215.2
I. Owner's equity	1,276.9	1,294.9	1,288.6	1,286.8	0.0
1. Owner's capital	809.1	809.1	809.1	809.1	1,215.2
- Common stock with voting right	809,051,000,000.00	809,051,000,000.00	809,143,000,000.00	809,143,000,000.00	809,143,000,000.00
- Preferred stock	—	0.00	0.00	0.00	0.00
2. Share premium	-0.1	-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	-22,200,000.00	-22,200,000.00	-215,400,000.00	-22,200,000.00	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	210.1	199.5	183.5	142.3	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	257.9	286.5	296.1	335.4	286.1
- Accumulated retained earning at the end of the previous period	175.8	175.4	189.4	198.0	137.8
- Undistributed earnings in this period	82.1	111.1	106.8	137.5	148.2
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)	1,848.5	2,106.0	2,177.8	2,081.7	2,287.6

Item	2025	2024	2023	2022	2021
Profit Before Tax	—	0.0	0.0	0.0	0.0
Depreciation of Fixed Assets and Investment Property	—	0.0	0.0	0.0	0.0
Provision (Increase)/Reversal	—	0.0	0.0	0.0	0.0
FX Gain/Loss from Revaluation of Monetary Items	—	0.0	0.0	0.0	0.0
Gain/Loss from Investment Activities	—	0.0	0.0	0.0	0.0
Interest Expense	—	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	—	0.0	0.0	0.0	0.0
Increase/(Decrease) in Receivables	—	0.0	0.0	0.0	0.0
Increase/(Decrease) in Inventory	—	0.0	0.0	0.0	0.0
Increase/(Decrease) in Payables (Excl. Interest and CIT)	—	0.0	0.0	0.0	0.0
Increase/(Decrease) in Prepaid Expenses	—	0.0	0.0	0.0	0.0
Changes in Trading Securities	—	0.0	0.0	0.0	0.0
Interest Paid	—	0.0	0.0	0.0	0.0
Corporate Income Tax Paid	-22.7	-26.0	-10.9	-39.9	0.0
Other Operating Receipts	10.4	14.2	17.6	26.4	0.0
Other Operating Payments	-258.7	-368.7	-340.2	-369.4	0.0
Net Cash Flow from Operating Activities	-167.6	201.3	-52.1	148.3	381.8
Payments for Fixed Assets and Other Long-term Assets	-37.9	-8.3	-15.1	-6.1	-26.0
Proceeds from Disposal of Fixed Assets and Long-term Assets	0.5	0.9	0.1	-0.0	1.0
Loans and Purchases of Debt Instruments	—	0.0	0.0	0.0	-70.0
Receipts from Loan Repayments and Sale of Debt Instruments	—	0.0	0.0	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	0.0	0.0
Dividends and Interest Income Received	45.9	42.7	41.8	33.5	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	-155.3	1.4	62.5	-202.6	-64.6
Proceeds from Equity Issuance and Capital Contributions	—	0.00	0.00	0.00	0.00
Share Repurchases	—	0.00	0.00	0.00	0.00
Proceeds from Borrowings	1,020.9	1,063.6	284.2	455.4	1,047.8
Repayment of Borrowings	-1,147.5	-1,108.2	-11.2	-738.1	-1,114.4
Repayment of Finance Leases	—	0.0	0.0	0.0	0.0
Dividends Paid	-40.5	-48.5	-44.5	-0.0	-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	-167.1	-93.2	228.5	-282.7	-66.6
Net Cash Flow During the Period	-489.9	109.6	238.9	-337.0	137.6
Cash and Cash Equivalents at Beginning of Period	869.3	759.7	520.8	857.9	607.3
FX Difference from Revaluation	0.0	0.1	0.0	-0.1	0.1
Cash and Cash Equivalents at End of Period	379.4	869.3	759.7	520.8	857.9

Item	Q2'26	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q3'24	Q2'24	Q1'24	Q4'23	Q3'23	Q2'23
Revenue	654.8	755.9	780.2	733.9	670.0	765.5	767.4	723.9	842.9	808.3	827.5	814.1
Revenue Deductions	4.7	7.5	7.4	5.0	9.8	5.8	4.5	3.0	5.6	1.7	4.5	5.0
Net Revenue	650.1	748.4	772.8	728.8	660.2	759.7	763.0	720.9	837.3	806.6	823.1	809.1
Cost of Goods Sold	501.3	568.9	584.0	557.7	527.3	587.6	575.0	541.5	635.7	610.4	639.8	621.3
Gross Profit	148.8	179.6	188.9	171.2	132.9	172.1	187.9	179.4	201.7	196.3	183.3	187.8
Financial Income	13.4	13.0	11.2	11.8	12.3	12.2	9.5	8.7	9.9	10.0	10.3	11.1
Financial Expenses	4.6	3.9	4.5	5.3	4.7	4.7	4.1	4.3	5.0	3.7	3.4	3.5
Interest Expense	4.4	3.7	2.0	2.7	2.4	2.0	1.4	1.9	1.9	1.2	0.4	0.5
Share of Associates and Joint Ventures	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Selling Expenses	101.2	116.2	128.2	108.9	91.6	109.6	117.5	115.3	132.3	123.6	124.9	124.9
General and Administrative Expenses	36.3	44.7	31.5	43.5	30.7	47.0	34.5	33.2	39.1	56.2	33.7	35.5
Operating Profit	20.3	27.7	35.8	25.2	18.2	23.0	41.3	35.3	35.2	22.7	31.6	34.9
Other Income	0.4	0.9	0.8	0.7	1.1	0.7	0.2	0.3	1.7	4.6	0.3	0.7
Other Expenses	0.7	0.6	0.3	0.1	0.0	0.0	0.0	1.8	0.2	0.1	0.1	0.1
Other Profit	-0.3	0.3	0.5	0.6	1.1	0.6	0.2	-1.5	1.5	4.5	0.2	0.7
Profit Before Tax	20.0	28.1	36.4	25.9	19.3	23.6	41.5	33.8	36.7	27.2	31.8	35.6
Current Income Tax Expense	3.7	2.8	9.7	6.0	4.0	1.1	8.7	3.9	0.1	13.1	7.7	-5.9
Deferred Income Tax Expense	0.8	3.3	-1.6	-0.3	0.2	4.0	-0.2	3.2	7.7	-4.9	-1.0	13.6
Net Income	15.4	22.0	28.3	20.2	15.0	18.6	33.1	26.7	28.9	19.0	25.0	28.0
Non-controlling Interest	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Profit Attributable to Parent	15.4	22.0	28.3	20.2	15.0	18.6	33.1	26.7	28.9	19.0	25.0	28.0
Earnings per Share	190.44	140.00	349.60	249.99	185.87	116.00	409.06	330.00	123.00	234.52	309.18	345.56
Diluted EPS	190.44	140.00	349.60	249.99	185.87	116.00	409.06	330.00	123.00	234.52	309.18	345.56

Item	Q2'26	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q3'24	Q2'24	Q1'24	Q4'23	Q3'23	Q2'23
A. SHORT-TERM ASSETS (100=110+120+130+140+150)	1,450.5	1,513.1	1,462.7	1,595.4	1,542.5	1,652.6	1,612.5	1,582.6	1,651.2	1,761.9	1,464.6	1,433.9
I. Cash and cash equivalents	295.8	361.4	379.4	656.3	594.0	634.6	1,020.6	524.2	549.4	759.7	491.1	384.3
1. Cash	36.0	45.2	43.8	51.7	50.7	41.8	56.0	64.9	53.0	46.7	74.2	52.8
2. Cash equivalents	259.9	316.2	335.6	604.6	543.3	592.8	964.6	459.3	496.4	713.0	416.9	331.5
II. Short-term financial investments	511.6	523.3	461.9	391.7	391.7	456.2	30.0	474.8	465.6	264.3	294.4	302.3
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	511.6	523.3	461.9	391.7	391.7	456.2	30.0	474.8	465.6	264.3	294.4	302.3
III. Short-term receivables	149.1	166.9	155.9	157.6	151.3	155.2	225.5	229.8	215.2	233.2	219.8	248.6
1. Short-term trade accounts receivable	133.8	138.6	131.0	139.6	127.2	140.4	155.5	151.2	138.6	155.3	145.7	160.2
2. Short-term prepayments to suppliers	3.3	10.7	14.1	2.2	8.2	0.8	0.4	0.3	5.3	5.1	5.4	5.2
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	14.3	19.9	13.1	17.7	17.7	15.9	71.2	79.9	72.8	74.4	70.0	84.6
7. Provision for short-term doubtful debts (*)	-2.3	-2.3	-2.3	-1.9	-1.9	-1.9	-1.6	-1.6	-1.6	-1.6	-1.4	-1.4
8. Assets awaiting resolution	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
IV. Inventories	409.4	399.3	458.0	373.6	380.1	349.6	327.5	342.2	407.0	498.7	450.9	486.7
1. Inventories	411.1	400.8	459.2	374.8	381.4	350.9	329.0	344.3	409.1	500.8	452.7	488.0
2. Provision for decline in value of inventories	-1.8	-1.5	-1.2	-1.2	-1.3	-1.3	-1.6	-2.1	-2.2	-2.1	-1.8	-1.3
V. Short-term Biological Assets	57.4	26.0	—	—	—	—	—	—	—	—	—	—
1. Short-term consumable livestock	57.4	26.0	—	—	—	—	—	—	—	—	—	—
V. Other short-term assets	27.2	36.3	7.5	16.1	25.4	57.0	8.9	11.6	14.0	6.1	8.4	12.0
1. Short-term prepayments	25.3	34.3	5.8	14.4	23.4	54.8	6.5	8.9	11.0	5.3	7.9	10.0
2. Value added tax to be reclaimed	—	—	0.1	—	—	—	0.0	0.0	0.0	0.4	0.0	0.0
3. Taxes and other receivables from state authorities	1.8	2.0	1.6	1.8	2.0	2.2	2.4	2.7	3.0	0.4	0.5	2.0
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)	394.0	390.7	385.8	369.9	365.2	371.4	388.3	396.3	401.1	415.8	414.1	416.3
I. Long-term receivables	7.2	5.0	5.0	5.0	5.1	5.1	5.3	5.3	0.9	0.9	0.7	0.9
1. Long-term trade receivables	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
2. Long-term prepayments to suppliers	4.6	4.6	4.6	4.7	4.7	4.7	4.7	4.7	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	0.4	0.4	0.4	0.4	0.4	0.6	0.7	0.9	0.9	0.7	0.9
7. Provision for long-term doubtful debts	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
II. Fixed assets	334.2	337.6	342.8	329.0	323.2	329.9	344.8	350.9	358.7	366.2	364.2	372.2
1. Tangible fixed assets	137.5	138.8	142.1	126.1	118.2	122.8	133.6	137.6	144.0	149.9	146.7	152.6
- Cost	565.3	560.0	—	—	—	—	524.1	521.2	520.7	519.7	509.3	508.2
- Accumulated depreciation	-427.8	-421.2	—	—	—	—	-390.5	-383.7	-376.7	-369.8	-362.5	-355.6
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	196.7	198.8	200.8	202.9	205.0	207.1	211.2	213.3	214.6	216.2	217.4	219.6
- Cost	303.4	303.4	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
- Accumulated depreciation	-106.7	-104.6	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
III. Long-term Biological Assets	16.6	13.8	—	—	—	—	—	—	—	—	—	—
1. Bearer livestock	16.6	13.8	—	—	—	—	—	—	—	—	—	—
a) Immature bearer livestock	2.7	6.4	—	—	—	—	—	—	—	—	—	—
b) Mature bearer livestock	13.9	7.4	—	—	—	—	—	—	—	—	—	—
- Cost	15.0	7.7	—	—	—	—	—	—	—	—	—	—
- Accumulated depreciation (*)	-1.1	-0.2	—	—	—	—	—	—	—	—	—	—
III. Investment properties	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
- Cost	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
- Accumulated depreciation	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
IV. Long-term assets in progress	18.0	15.1	15.1	14.9	15.2	15.0	16.2	17.7	15.3	15.5	19.8	21.5
1. Long-term production in progress	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
2. Construction in progress	18.0	15.1	15.1	14.9	15.2	15.0	16.2	17.7	15.3	15.5	19.8	21.5
V. Long-term financial investments	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
1. Investments in subsidiaries	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
2. Investments in associates, joint-ventures	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
3. Investments in other entities	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
4. Provision for diminution in value of long-term investments	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
5. Held to maturity investments	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
6. Other long-term investments	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
VI. Other long-term assets	18.0	19.2	22.9	21.1	21.7	21.4	22.1	22.4	26.3	33.3	29.4	21.7
1. Long-term prepayments	9.9	10.3	10.8	10.6	11.6	11.1	11.9	12.4	13.1	12.5	13.5	7.9
2. Deferred income tax assets	8.0	8.9	12.1	10.5	10.1	10.3	10.3	10.0	13.2	20.8	15.9	13.8
3. Long-term equipment, supplies, spare parts	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
4. Other long-term assets	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
5. Goodwill	—	—	—	—	—	—	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)	1,844.5	1,903.9	1,848.5	1,965.3	1,907.6	2,024.1	2,000.8	1,979.0	2,052.4	2,177.8	1,878.7	1,850.2
A. LIABILITIES (300=210+330)	599.6	612.9	571.5	716.6	679.3	721.5	729.0	740.3	745.5	889.2	609.1	605.4
I. Short -term liabilities	582.3	600.5	567.3	693.3	655.1	696.3	707.4	717.6	720.6	862.9	577.9	573.0
1. Short-term trade accounts payable	181.0	201.7	289.3	217.3	207.7	210.6	214.9	167.1	197.2	280.8	198.5	200.5
2. Short-term advances from customers	6.3	5.0	24.3	3.9	8.1	4.2	2.4	12.4	24.9	25.0	3.5	2.7
3. Dividends and profits payable	16.2	0.0	—	—	—	—	—	—	—	—	—	—
3. Taxes and other payables to state authorities	12.9	45.5	11.1	54.4	45.9	76.3	53.6	23.1	15.6	20.7	56.5	33.8
4. Payable to employees	22.0	16.6	26.2	10.1	17.9	1.6	25.7	34.2	50.2	19.2	52.6	71.5
5. Short-term acrrued expenses	55.0	51.0	43.9	49.3	41.0	40.2	43.8	36.2	84.5	73.3	72.1	64.5
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	21.4	22.3	21.9	63.9	59.9	18.5	89.3	65.5	15.7	16.9	60.4	62.7
10. Short-term borrowings and financial leases	251.3	242.7	119.6	264.7	242.9	303.4	172.8	260.6	250.8	291.2	9.2	9.5
11. Provision for short-term liabilities	2.4	1.4	0.9	4.1	3.1	1.5	3.7	13.6	12.0	10.5	2.8	0.0
12.. Bonus and welfare fund	13.8	14.3	30.2	25.7	28.4	40.0	101.2	105.0	69.7	125.3	122.3	127.8
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	17.2	12.5	4.2	23.3	24.2	25.2	21.6	22.7	24.9	26.3	31.2	32.4
1. Long-term trade payables	1.7	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
2. Long-term advances from customers	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
3. Long-term acrrued expenses	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
4. Inter-company payables on business capital	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
5. Long-term inter-company payables	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
6. Long-term unearned revenue	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
7. Other long-term liabilities	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
8. Long-term borrowings and financial leases	15.5	12.5	4.2	4.6	5.0	5.4	1.2	1.7	2.8	3.9	8.3	8.7
9. Convertible bonds	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
10. Preferred stock (Debts)	—	—	—	—	—	—	0.00	0.00	0.00	0.00	0.00	0.00
11. Deferred income tax liabilities	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
12. Provision for long-term liabilities	—	—	—	18.7	19.2	19.8	20.4	21.0	22.0	22.4	22.9	23.7
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)	1,244.9	1,290.9	1,276.9	1,248.7	1,228.4	1,302.5	1,271.8	1,238.6	1,306.9	1,288.5	1,269.6	1,244.7
I. Owner's equity	1,244.9	1,290.9	1,276.9	1,248.7	1,228.4	1,302.5	1,271.8	1,238.6	1,306.9	1,288.5	1,269.6	1,244.7
1. Owner's capital	809.1	809.1	809.1	809.1	809.1	809.1	809.1	809.1	809.1	809.1	809.1	809.1
- Common stock with voting right	809,051,000,000.00	809,051,000,000.00	809,051,000,000.00	809,051,000,000.00	809,051,000,000.00	809,051,000,000.00	809,051,000,000.00	809,051,000,000.00	809,143,000,000.00	809,143,000,000.00	809,143,000,000.00	809,143,000,000.00
- Preferred stock	—	—	—	—	—	—	0.00	0.00	0.00	0.00	0.00	0.00
2. Share premium	-0.1	-0.1	-0.1	-0.1	-0.1	-0.1	-0.1	-0.1	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	-22,200,000.00	-22,200,000.00	-22,200,000.00	-22,200,000.00	-22,200,000.00	-22,200,000.00	-22,200,000.00	-22,200,000.00	-215,400,000.00	-215,400,000.00	-215,400,000.00	-22,200,000.00
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	222.4	210.1	210.1	210.1	210.1	199.5	199.5	199.5	183.5	183.5	183.5	183.5
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	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
11. Undistributed earnings after tax	213.6	271.9	257.9	229.7	209.4	294.1	263.3	230.2	314.4	296.1	277.1	252.1
- Accumulated retained earning at the end of the previous period	176.2	249.9	175.8	175.8	175.8	275.5	174.6	174.6	285.5	189.4	189.4	189.4
- Undistributed earnings in this period	37.4	22.0	82.1	53.8	33.6	18.6	88.7	55.6	28.9	106.8	87.8	62.8
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)	1,844.5	1,903.9	1,848.5	1,965.3	1,907.6	2,024.1	2,000.8	1,979.0	2,052.4	2,177.8	1,878.7	1,850.2

Item	Q2'26	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q3'24	Q2'24	Q1'24	Q4'23	Q3'23	Q2'23
Profit Before Tax	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Depreciation of Fixed Assets and Investment Property	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Provision (Increase)/Reversal	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
FX Gain/Loss from Revaluation of Monetary Items	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Gain/Loss from Investment Activities	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Interest Expense	—	—	—	—	—	—	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	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Increase/(Decrease) in Receivables	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Increase/(Decrease) in Inventory	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Increase/(Decrease) in Payables (Excl. Interest and CIT)	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Increase/(Decrease) in Prepaid Expenses	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
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	0.0	0.0
Corporate Income Tax Paid	-2.7	-9.5	-10.3	-1.1	0.0	-11.3	-0.0	-0.0	-13.3	-2.8	-4.7	0.0
Other Operating Receipts	1.1	2.0	—	—	—	—	8.3	2.1	2.3	3.3	9.7	2.7
Other Operating Payments	-94.5	-53.9	-78.3	-49.0	-68.9	-62.5	-46.9	-70.9	-73.1	-32.1	-56.1	-157.1
Net Cash Flow from Operating Activities	-116.6	-84.8	-8.6	33.9	-49.5	-143.5	129.5	-28.0	19.7	4.9	86.5	-76.7
Payments for Fixed Assets and Other Long-term Assets	-7.7	-11.5	-25.2	-3.3	-9.1	-0.3	-2.0	-2.0	-1.7	-5.2	-2.0	-1.8
Proceeds from Disposal of Fixed Assets and Long-term Assets	0.0	0.3	-0.0	0.5	—	—	-0.0	0.0	0.9	0.0	-0.0	0.1
Loans and Purchases of Debt Instruments	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Receipts from Loan Repayments and Sale of Debt Instruments	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Investments in Other Entities	—	8.1	—	—	—	—	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	33.4	—	13.1	9.8	14.3	8.8	12.7	5.3	13.6	5.8	15.2	7.9
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	39.4	-64.5	-82.4	7.1	69.7	-149.7	455.5	-5.9	-188.5	30.7	21.0	47.4
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	150.3	131.7	189.9	290.9	240.2	299.9	165.7	252.4	353.8	283.0	0.9	0.3
Repayment of Borrowings	-138.6	-0.4	-335.4	-269.5	-301.1	-241.4	-254.1	-243.7	-395.3	-5.4	-1.6	-2.1
Repayment of Finance Leases	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Dividends Paid	0.0	-0.0	-40.5	0.0	0.0	-0.0	0.0	-0.0	-0.0	-44.5	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	11.7	131.3	-186.0	21.4	-60.9	58.4	-88.4	8.7	-41.4	233.1	-0.7	-1.8
Net Cash Flow During the Period	-65.6	-17.9	-276.9	62.3	-40.7	-234.7	496.6	-25.2	-210.3	268.6	106.8	-31.1
Cash and Cash Equivalents at Beginning of Period	361.4	379.4	656.3	594.0	634.6	869.3	759.7	759.7	759.7	520.8	520.8	520.8
FX Difference from Revaluation	0.0	-0.0	0.0	0.0	0.1	-0.0	-0.2	0.0	0.0	-0.1	0.0	0.0
Cash and Cash Equivalents at End of Period	295.8	361.4	379.4	656.3	594.0	634.6	1,020.6	524.2	549.4	759.7	491.1	384.3

Giải mã BCTC

Điểm nhấn trong BCTC của CTCP Việt Nam Kỹ nghệ Súc sản (VSN) mà bạn nên biết

Q2/2026 On a TTM 2026Q2 basis, VSN is declining across multiple metrics versus the same period, suggesting current pressure is not coming from just one side — margins have been compressing consistently over multiple periods.

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