XHC · CTCP Xuân Hòa Việt Nam

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

Item	2025	2024	2023	2022	2021
Revenue	499.7	555.0	799.8	562.7	548.1
Revenue Deductions	9.4	9.0	10.4	13.4	0.0
Net Revenue	490.3	546.0	789.5	549.3	535.4
Cost of Goods Sold	420.7	463.5	698.4	452.6	0.0
Gross Profit	69.5	82.4	91.1	96.7	98.1
Financial Income	64.4	52.5	41.7	29.0	52.6
Financial Expenses	10.1	18.3	23.7	12.1	-10.1
Interest Expense	9.7	17.4	22.8	11.0	-9.3
Share of Associates and Joint Ventures	—	0.0	0.0	0.0	-0.0
Selling Expenses	21.7	22.6	26.3	35.0	-33.6
General and Administrative Expenses	36.9	41.6	47.2	44.6	-40.7
Operating Profit	65.2	52.5	35.6	34.0	66.5
Other Income	0.3	0.5	2.8	2.8	0.0
Other Expenses	0.0	0.1	0.1	0.5	0.0
Other Profit	0.3	0.4	2.7	2.3	0.2
Profit Before Tax	65.5	52.9	38.3	36.3	66.6
Current Income Tax Expense	0.2	0.0	0.2	1.9	-2.8
Deferred Income Tax Expense	—	0.0	0.0	0.0	0.0
Net Income	65.3	52.9	38.1	34.4	63.8
Non-controlling Interest	—	0.0	0.0	0.0	-0.0
Profit Attributable to Parent	65.3	52.9	38.1	34.4	63.8
Earnings per Share	3,095.00	2,509.00	1,806.00	1,550.00	3,025.00
Diluted EPS	3,093.84	2,509.00	1,806.00	1,629.02	3,024.04

Item	2025	2024	2023	2022	2021
A. SHORT-TERM ASSETS (100=110+120+130+140+150)	432.7	473.4	523.8	435.9	324.7
I. Cash and cash equivalents	26.8	32.8	24.4	16.1	14.4
1. Cash	26.8	15.4	24.4	16.1	0.0
2. Cash equivalents	—	17.4	0.0	0.0	0.0
II. Short-term financial investments	—	0.0	0.0	0.0	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	—	0.0	0.0	0.0	0.0
III. Short-term receivables	232.4	265.9	314.1	266.2	169.0
1. Short-term trade accounts receivable	75.0	80.5	83.6	131.5	0.0
2. Short-term prepayments to suppliers	21.5	187.1	234.8	136.1	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	142.9	4.6	2.2	3.6	0.0
7. Provision for short-term doubtful debts (*)	-6.9	-6.8	-6.8	-5.5	0.0
8. Assets awaiting resolution	—	0.4	0.4	0.4	0.0
IV. Inventories	166.7	168.8	180.4	152.6	139.3
1. Inventories	168.7	171.2	183.0	152.9	0.0
2. Provision for decline in value of inventories	-2.0	-2.4	-2.6	-0.3	0.0
V. Other short-term assets	6.8	5.9	4.8	1.0	1.9
1. Short-term prepayments	0.4	0.4	0.4	0.8	0.0
2. Value added tax to be reclaimed	6.1	5.0	4.4	0.1	0.0
3. Taxes and other receivables from state authorities	0.3	0.4	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)	231.9	202.7	212.6	183.4	178.0
I. Long-term receivables	62.9	16.5	16.5	0.0	0.0
1. Long-term trade receivables	15.6	15.6	15.6	0.0	0.0
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	48.8	2.4	2.4	0.0	0.0
7. Provision for long-term doubtful debts	-1.5	-1.5	-1.5	0.0	0.0
II. Fixed assets	135.1	151.5	109.3	127.3	140.5
1. Tangible fixed assets	134.4	150.6	108.1	127.0	140.1
- Cost	416.1	412.6	383.9	387.5	0.0
- Accumulated depreciation	-281.7	-262.0	-275.9	-260.5	0.0
2. Financial leased fixed assets	—	0.0	0.0	0.0	0.0
- Cost	—	0.0	0.0	0.0	0.0
- Accumulated depreciation	—	0.0	0.0	0.0	0.0
3. Intangible fixed assets	0.6	0.9	1.2	0.3	0.4
- Cost	4.6	4.6	4.6	3.5	0.0
- Accumulated depreciation	-4.0	-3.7	-3.4	-3.2	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	0.5	0.5	47.4	20.0	7.0
1. Long-term production in progress	—	0.0	0.0	0.0	0.0
2. Construction in progress	0.5	0.5	47.4	20.0	0.0
V. Long-term financial investments	29.0	27.3	27.3	16.3	16.3
1. Investments in subsidiaries	—	0.0	0.0	0.0	0.0
2. Investments in associates, joint-ventures	29.0	27.3	27.3	16.3	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	4.4	6.9	12.1	19.7	0.0
1. Long-term prepayments	4.4	6.9	12.1	19.7	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	14.1
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)	664.5	676.1	736.4	619.2	502.7
A. LIABILITIES (300=210+330)	259.1	310.9	422.1	342.3	259.3
I. Short -term liabilities	235.0	280.2	384.2	334.5	245.0
1. Short-term trade accounts payable	66.5	72.5	34.8	88.3	60.7
2. Short-term advances from customers	9.5	20.4	14.5	18.3	20.8
3. Taxes and other payables to state authorities	0.2	0.3	0.4	2.4	0.0
4. Payable to employees	12.0	10.3	8.9	9.3	0.0
5. Short-term acrrued expenses	0.3	1.0	0.6	0.9	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	3.9	4.0	5.4	7.1	0.0
10. Short-term borrowings and financial leases	141.5	171.5	318.8	207.8	141.1
11. Provision for short-term liabilities	—	0.0	0.0	0.0	0.0
12.. Bonus and welfare fund	1.1	0.1	0.8	0.2	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	24.1	30.7	37.9	7.8	14.3
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	24.1	30.7	37.9	7.8	9.7
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	—	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)	405.4	365.2	314.3	276.9	243.4
I. Owner's equity	405.4	365.2	314.3	276.9	0.0
1. Owner's capital	211.0	211.0	211.0	211.0	243.4
- Common stock with voting right	210,965,000,000.00	210,965,000,000.00	210,965,000,000.00	210,965,000,000.00	210,965,000,000.00
- 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	-100,000,000.00	-100,000,000.00	-100,000,000.00	-100,000,000.00	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	—	0.0	0.0	0.0	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	194.5	154.4	103.5	66.1	32.5
- Accumulated retained earning at the end of the previous period	129.3	101.5	65.4	31.7	0.3
- Undistributed earnings in this period	65.3	52.9	38.1	34.4	32.2
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)	664.5	676.1	736.4	619.2	502.7

Item	2025	2024	2023	2022	2021
Profit Before Tax	—	52.9	38.3	36.3	0.0
Depreciation of Fixed Assets and Investment Property	—	18.5	19.7	22.0	0.0
Provision (Increase)/Reversal	—	-0.2	5.1	2.3	0.0
FX Gain/Loss from Revaluation of Monetary Items	—	0.4	-0.1	0.2	0.0
Gain/Loss from Investment Activities	—	-50.5	-41.5	-28.8	0.0
Interest Expense	—	17.4	22.8	11.0	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	—	38.5	44.4	43.0	0.0
Increase/(Decrease) in Receivables	—	43.6	-75.7	-113.9	0.0
Increase/(Decrease) in Inventory	—	11.8	-29.9	-14.4	0.0
Increase/(Decrease) in Payables (Excl. Interest and CIT)	—	43.8	-61.5	34.1	0.0
Increase/(Decrease) in Prepaid Expenses	—	5.1	8.1	-4.8	0.0
Changes in Trading Securities	—	0.0	0.0	0.0	0.0
Interest Paid	—	-17.5	-22.7	-10.9	0.0
Corporate Income Tax Paid	-0.1	-0.4	-1.9	-3.0	0.0
Other Operating Receipts	25.8	0.0	0.0	0.0	0.0
Other Operating Payments	-56.8	-2.7	-0.1	-0.2	0.0
Net Cash Flow from Operating Activities	9.3	122.1	-139.2	-70.1	-40.7
Payments for Fixed Assets and Other Long-term Assets	-6.2	-9.6	-24.5	-21.9	-1.2
Proceeds from Disposal of Fixed Assets and Long-term Assets	—	0.0	0.6	0.0	0.0
Loans and Purchases of Debt Instruments	—	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
Investments in Other Entities	-2.7	0.0	-11.0	0.0	0.0
Proceeds from Investments in Other Entities	—	0.0	0.0	0.0	0.0
Dividends and Interest Income Received	63.0	50.5	41.5	28.8	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	20.2	40.9	6.6	6.9	-1.2
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	409.1	437.6	880.7	413.0	212.0
Repayment of Borrowings	-445.7	-592.1	-739.7	-348.1	-139.5
Repayment of Finance Leases	—	0.0	0.0	0.0	0.0
Dividends Paid	—	0.0	0.0	0.0	-41.8
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	-36.6	-154.5	141.1	64.9	30.7
Net Cash Flow During the Period	-7.1	8.6	8.4	1.7	0.0
Cash and Cash Equivalents at Beginning of Period	32.8	24.4	16.1	14.5	23.3
FX Difference from Revaluation	1.1	-0.2	-0.1	-0.1	0.0
Cash and Cash Equivalents at End of Period	26.8	32.8	24.4	16.1	0.0

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	96.5	142.0	133.1	129.3	118.0	119.3	114.6	174.5	112.3	281.2	214.0	165.5
Revenue Deductions	1.6	2.1	2.1	2.7	2.4	2.2	2.1	1.7	2.5	3.0	2.9	2.1
Net Revenue	94.8	139.9	131.0	126.6	115.6	117.1	112.5	172.8	109.9	278.2	211.1	163.5
Cost of Goods Sold	76.4	123.2	115.1	110.4	95.7	99.7	96.7	151.4	89.5	242.1	189.3	150.8
Gross Profit	18.5	16.7	16.0	16.3	19.9	17.4	15.8	21.4	20.4	36.1	21.7	12.6
Financial Income	0.9	0.0	0.2	0.1	64.1	0.4	0.1	52.7	0.0	0.6	0.0	41.7
Financial Expenses	3.4	2.4	2.2	2.5	2.8	2.6	3.4	7.3	5.1	6.9	6.0	6.8
Interest Expense	3.4	2.3	2.4	2.2	2.7	2.4	3.4	6.0	5.1	6.9	6.0	6.1
Share of Associates and Joint Ventures	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Selling Expenses	6.5	5.2	5.2	6.3	5.9	4.7	5.7	4.6	6.1	9.0	6.2	6.5
General and Administrative Expenses	8.6	8.8	8.7	7.3	10.8	10.1	9.3	11.3	9.2	14.8	10.1	10.6
Operating Profit	0.9	0.4	0.0	0.2	64.5	0.4	-2.5	51.0	0.1	6.0	-0.5	30.4
Other Income	0.1	0.0	0.2	0.0	0.0	0.0	0.0	0.1	0.4	0.6	0.0	2.5
Other Expenses	—	—	—	—	—	0.0	0.0	0.0	0.1	0.6	0.0	0.0
Other Profit	0.1	0.0	0.2	0.0	0.0	-0.0	0.0	0.1	0.3	-0.0	0.0	2.5
Profit Before Tax	1.0	0.4	0.3	0.2	64.5	0.4	-2.5	51.1	0.4	5.9	-0.5	32.9
Current Income Tax Expense	—	—	—	—	0.3	—	0.0	0.1	0.0	0.5	0.0	0.2
Deferred Income Tax Expense	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Net Income	1.0	0.4	0.3	0.2	64.2	0.4	-2.5	51.0	0.4	5.4	-0.5	32.8
Non-controlling Interest	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Profit Attributable to Parent	1.0	0.4	0.3	0.2	64.2	0.4	-2.5	51.0	0.4	5.4	-0.5	32.8
Earnings per Share	46.00	21.00	13.00	10.00	3,043.00	17.00	-116.00	2,417.00	16.62	258.00	-24.00	1,553.00
Diluted EPS	45.67	20.83	12.67	9.84	3,041.67	17.26	-116.21	2,415.46	16.62	257.64	-24.03	1,552.53

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)	349.4	343.2	432.7	457.5	498.0	465.5	459.3	476.9	522.0	545.3	552.0	470.0
I. Cash and cash equivalents	58.5	53.2	26.8	46.6	86.4	39.0	28.2	41.6	31.0	24.7	42.6	6.0
1. Cash	58.5	53.2	26.8	46.6	34.5	21.6	10.8	24.1	14.1	24.7	42.6	6.0
2. Cash equivalents	—	—	—	—	51.9	17.4	17.4	17.4	16.9	0.0	0.0	0.0
II. Short-term financial investments	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
1. Available for sale securities	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
2. Provision for diminution in value of available for sale securities (*)	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
3. Held to maturity investments	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
III. Short-term receivables	128.1	150.6	232.4	254.2	234.8	260.4	251.6	245.3	292.9	335.9	326.0	287.3
1. Short-term trade accounts receivable	57.4	78.6	75.0	66.9	55.6	67.6	64.6	63.4	60.3	99.2	83.5	77.9
2. Short-term prepayments to suppliers	23.7	23.5	21.5	162.6	185.1	194.5	188.9	184.1	235.1	234.8	241.7	164.7
3. Short-term inter-company receivables	—	—	—	—	—	—	0.0	0.0	0.1	-0.2	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	54.7	56.3	142.9	31.4	0.4	4.7	4.5	4.1	3.8	4.6	3.2	47.3
7. Provision for short-term doubtful debts (*)	-7.7	-7.7	-6.9	-6.6	-6.6	-6.8	-6.8	-6.8	-6.8	-5.4	-5.4	-5.5
8. Assets awaiting resolution	—	—	—	—	0.4	0.4	0.4	0.4	0.4	3.0	3.0	3.0
IV. Inventories	155.5	133.3	166.7	150.4	168.7	159.3	173.6	182.9	191.3	179.9	178.4	171.2
1. Inventories	157.5	135.3	168.7	152.9	171.1	161.8	176.2	185.5	194.0	180.2	178.7	171.5
2. Provision for decline in value of inventories	-2.0	-2.0	-2.0	-2.4	-2.4	-2.4	-2.6	-2.6	-2.6	-0.3	-0.3	-0.3
V. Other short-term assets	7.3	6.0	6.8	6.3	8.1	6.8	5.8	7.2	6.7	4.8	5.0	5.5
1. Short-term prepayments	0.1	0.3	0.4	0.2	0.4	0.4	0.3	0.3	0.3	0.4	0.6	0.5
2. Value added tax to be reclaimed	6.8	5.4	6.1	5.7	7.5	5.8	5.1	6.6	6.0	4.4	4.3	5.0
3. Taxes and other receivables from state authorities	0.3	0.3	0.3	0.3	0.2	0.5	0.4	0.3	0.4	0.0	0.0	0.0
4. Government bonds	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
5. Other short-term assets	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
B. LONG-TERM ASSETS (200=210+220+240+250+260+270)	316.9	314.5	231.9	188.7	192.3	196.5	201.8	205.3	210.3	196.2	188.4	185.4
I. Long-term receivables	148.0	147.7	62.9	16.5	16.5	16.5	16.0	16.5	16.5	0.0	0.0	0.0
1. Long-term trade receivables	15.6	15.6	15.6	15.6	15.6	15.6	15.6	15.6	15.6	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	133.9	133.5	48.8	2.4	2.4	2.4	2.4	2.4	2.4	0.0	0.0	0.0
7. Provision for long-term doubtful debts	-1.5	-1.5	-1.5	-1.5	-1.5	-1.5	-2.0	-1.5	-1.5	0.0	0.0	0.0
II. Fixed assets	126.9	130.7	135.1	138.1	141.6	146.6	95.5	99.0	104.0	109.3	113.1	117.9
1. Tangible fixed assets	126.4	130.1	134.4	137.4	140.8	145.7	94.6	98.0	102.9	108.1	112.9	117.7
- Cost	417.7	416.5	—	—	—	—	352.0	351.8	351.2	383.9	387.8	387.7
- Accumulated depreciation	-291.3	-286.4	—	—	—	—	-257.5	-253.8	-248.4	-275.9	-274.9	-270.0
2. Financial leased fixed assets	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
- Cost	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
- Accumulated depreciation	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
3. Intangible fixed assets	0.5	0.6	0.6	0.7	0.8	0.8	1.0	1.1	1.1	1.2	0.2	0.2
- Cost	4.6	4.6	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
- Accumulated depreciation	-4.1	-4.1	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
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	—	0.5	0.5	0.5	1.8	0.5	55.9	54.0	52.6	47.4	37.6	35.2
1. Long-term production in progress	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
2. Construction in progress	—	0.5	0.5	0.5	1.8	0.5	55.9	54.0	52.6	47.4	37.6	35.2
V. Long-term financial investments	31.5	31.5	29.0	29.0	27.3	27.3	27.3	27.3	27.3	27.3	23.9	16.3
1. Investments in subsidiaries	2.5	2.0	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
2. Investments in associates, joint-ventures	29.0	29.5	29.0	29.0	27.3	27.3	27.3	27.3	27.3	27.3	23.9	16.3
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	10.4	4.2	4.4	4.5	5.1	5.6	7.0	8.5	9.8	12.2	13.8	15.9
1. Long-term prepayments	10.4	4.2	4.4	4.5	5.1	5.6	7.0	8.5	9.8	12.2	13.8	15.9
2. Deferred income tax assets	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
3. Long-term equipment, supplies, spare parts	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
4. Other long-term assets	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
5. Goodwill	—	—	—	—	—	—	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)	666.3	657.7	664.5	646.2	690.3	662.0	661.1	682.2	732.2	741.5	740.5	655.4
A. LIABILITIES (300=210+330)	307.0	252.1	259.1	241.1	264.6	296.4	300.2	318.6	417.6	421.9	431.6	345.5
I. Short -term liabilities	296.0	239.0	235.0	214.7	236.1	264.4	273.0	272.7	370.3	378.9	391.5	340.3
1. Short-term trade accounts payable	55.5	55.6	66.5	48.1	45.0	65.3	68.7	54.1	37.0	34.3	49.3	49.0
2. Short-term advances from customers	14.7	15.2	9.5	15.2	25.4	28.9	10.1	13.0	13.1	14.9	18.8	19.7
3. Dividends and profits payable	42.3	0.1	—	—	—	—	—	—	—	—	—	—
3. Taxes and other payables to state authorities	0.2	0.3	0.2	0.8	0.5	0.4	0.4	0.2	0.3	0.8	1.1	0.7
4. Payable to employees	5.3	5.6	12.0	5.1	4.7	5.4	5.6	4.5	4.4	8.9	0.7	1.5
5. Short-term acrrued expenses	0.7	0.3	0.3	1.0	2.4	1.5	0.7	1.9	0.4	0.4	1.5	0.4
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	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
9. Other short-term payables	4.4	5.1	3.9	4.1	4.2	5.2	5.3	8.0	7.2	29.2	6.8	6.6
10. Short-term borrowings and financial leases	169.3	156.4	141.5	138.4	149.9	157.8	180.1	188.5	307.7	289.3	312.5	261.4
11. Provision for short-term liabilities	—	—	—	—	—	—	0.0	0.0	0.0	0.2	0.0	0.8
12.. Bonus and welfare fund	3.6	0.3	1.1	2.0	3.8	0.1	2.2	2.3	0.3	0.8	0.9	0.2
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	11.0	13.2	24.1	26.3	28.5	32.0	27.2	46.0	47.3	43.1	40.1	5.2
1. Long-term trade payables	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
2. Long-term advances from customers	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
3. Long-term acrrued expenses	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
4. Inter-company payables on business capital	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
5. Long-term inter-company payables	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
6. Long-term unearned revenue	—	—	—	—	—	—	0.0	0.0	0.0	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	11.0	13.2	24.1	26.3	28.5	32.0	27.2	46.0	47.3	43.1	40.1	5.2
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	—	—	—	—	—	—	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)	359.4	405.5	405.4	405.1	425.7	365.6	360.9	363.6	314.7	319.5	308.9	309.9
I. Owner's equity	359.4	405.5	405.4	405.1	425.7	365.6	360.9	363.6	314.7	319.5	308.9	309.9
1. Owner's capital	211.0	211.0	211.0	211.0	211.0	211.0	211.0	211.0	211.0	211.0	211.0	211.0
- Common stock with voting right	210,965,000,000.00	210,965,000,000.00	210,965,000,000.00	210,965,000,000.00	210,965,000,000.00	210,965,000,000.00	210,965,000,000.00	210,965,000,000.00	210,965,000,000.00	210,965,000,000.00	210,965,000,000.00	210,965,000,000.00
- 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	-100,000,000.00	-100,000,000.00	-100,000,000.00	-100,000,000.00	-100,000,000.00	-100,000,000.00	-100,000,000.00	-100,000,000.00	-100,000,000.00	-100,000,000.00	-100,000,000.00	-100,000,000.00
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	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
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	148.5	194.7	194.5	194.3	214.9	154.7	150.0	152.8	103.8	108.7	98.0	99.1
- Accumulated retained earning at the end of the previous period	147.1	194.2	129.3	129.3	150.4	154.4	101.5	101.5	103.5	65.4	65.4	66.1
- Undistributed earnings in this period	1.4	0.4	65.3	65.0	64.5	0.4	48.6	51.3	0.4	43.3	32.7	33.0
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)	666.3	657.7	664.5	646.2	690.3	662.0	661.1	682.2	732.2	741.5	740.5	655.4

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	—	—	—	—	65.0	—	-51.1	51.1	0.0	38.3	-33.4	33.4
Depreciation of Fixed Assets and Investment Property	—	—	—	—	10.1	—	-9.7	9.7	0.0	19.7	-9.9	9.9
Provision (Increase)/Reversal	—	—	—	—	-0.1	—	-0.5	0.5	0.0	5.1	0.1	-0.1
FX Gain/Loss from Revaluation of Monetary Items	—	—	—	—	-0.9	—	1.1	-1.1	0.0	-0.1	-0.4	0.4
Gain/Loss from Investment Activities	—	—	—	—	-62.9	—	50.6	-50.6	0.0	-41.5	41.7	-41.7
Interest Expense	—	—	—	—	5.2	—	-10.7	10.7	0.0	22.8	-10.5	10.5
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	—	—	—	—	16.3	—	-20.4	20.4	0.0	44.4	-12.4	12.4
Increase/(Decrease) in Receivables	—	—	—	—	-0.6	—	-64.7	64.7	0.0	-75.7	6.0	-6.0
Increase/(Decrease) in Inventory	—	—	—	—	0.1	—	2.8	-2.8	0.0	-29.9	18.6	-18.6
Increase/(Decrease) in Payables (Excl. Interest and CIT)	—	—	—	—	-26.9	—	-17.6	17.6	0.0	-61.5	47.4	-47.4
Increase/(Decrease) in Prepaid Expenses	—	—	—	—	1.8	—	-3.8	3.8	0.0	8.1	-4.1	4.1
Changes in Trading Securities	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Interest Paid	—	—	—	—	-5.2	—	9.9	-9.9	0.0	-22.7	10.4	-10.4
Corporate Income Tax Paid	—	—	0.0	0.0	0.0	-0.1	0.0	0.0	-0.4	0.0	0.0	-0.0
Other Operating Receipts	1.7	0.1	—	—	—	—	0.3	-0.0	0.0	-215.2	215.2	-0.4
Other Operating Payments	-7.7	-3.8	-47.5	-9.1	3.8	-4.1	1.4	5.7	-6.2	57.9	-57.9	21.5
Net Cash Flow from Operating Activities	-7.6	24.0	-29.7	53.9	-35.0	20.2	36.6	82.2	10.6	-201.9	130.6	0.2
Payments for Fixed Assets and Other Long-term Assets	—	-1.0	-2.9	-1.3	-1.4	-0.6	-5.1	0.8	-5.9	-6.2	16.5	-29.5
Proceeds from Disposal of Fixed Assets and Long-term Assets	—	—	—	—	—	—	-0.2	0.2	0.0	0.4	0.0	0.0
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	0.0	-0.5	—	—	—	—	0.0	0.0	0.0	-3.4	-7.6	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	0.0	0.0	0.0	0.1	62.9	0.0	0.0	50.5	0.0	0.0	0.0	41.5
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	1.0	-1.5	-38.7	-2.0	61.5	-0.6	-22.2	68.4	-22.8	-9.1	8.9	12.0
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	82.1	87.5	116.0	38.5	144.0	110.6	79.6	115.4	130.3	487.7	47.1	158.6
Repayment of Borrowings	-71.0	-83.6	-88.7	-78.6	-154.0	-124.4	-106.8	-257.4	-111.7	-294.9	-149.9	-171.0
Repayment of Finance Leases	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Dividends Paid	—	—	—	-21.1	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Other Financing Receipts	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Other Financing Payments	—	—	—	—	—	—	0.0	0.0	0.0	0.0	0.0	0.0
Net Cash Flow from Financing Activities	11.1	3.9	48.4	-61.2	-10.0	-13.8	-27.2	-142.0	18.7	192.8	-102.8	-12.4
Net Cash Flow During the Period	4.4	26.5	-20.1	-9.3	16.5	5.8	-12.8	8.6	6.5	-18.2	36.7	-0.2
Cash and Cash Equivalents at Beginning of Period	53.2	26.8	46.6	55.5	39.0	32.9	24.4	24.4	24.4	16.1	16.1	16.1
FX Difference from Revaluation	0.8	—	1.1	0.8	0.4	0.4	-0.5	2.0	0.0	-0.0	0.0	-0.0
Cash and Cash Equivalents at End of Period	58.5	53.2	26.8	46.6	55.5	39.0	28.2	41.6	31.0	24.4	42.6	6.0

Giải mã BCTC

Điểm nhấn trong BCTC của CTCP Xuân Hòa Việt Nam (XHC) mà bạn nên biết

Q2/2026 On a TTM 2026Q2 basis, XHC posted a very sharp profit drop versus the same period, showing that pressure has clearly fed through to the bottom line — profit is near a multi-period low.

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