BÁO CÁO TÀI CHÍNH

Update date: 08/03/2022 Unit: 1 VNĐ

Stock code VNM VNM VNM

Period/year Year/2019 Year/2020 Year/2021
Consolidated status Consolidated Consolidated Consolidated
Audited status Audited Audited Audited
Audit firm KPMG KPMG KPMG
Audit opinion Unqualified opinion Unqualified opinion Unqualified opinion
Date of publication of the report 28-02-2020 01-03-2021 28-02-2022
Date of audit signing 28-02-2020 01-03-2021 28-02-2022
BALANCE SHEET MS
ASSETS
A. SHORT-TERM ASSETS (100=110+120+130+140+150) 100 24,721,565,376,552 29,665,725,805,058 36,109,910,649,785
I. Cash and cash equivalents 110 2,665,194,638,452 2,111,242,815,581 2,348,551,874,348
1. Cash 111 2,378,583,764,655 863,853,260,384 1,187,350,251,579
2. Cash equivalents 112 286,610,873,797 1,247,389,555,197 1,161,201,622,769
II. Short-term financial investments 120 12,435,744,328,964 17,313,679,774,893 21,025,735,779,475
1.
2. Available
Provision for
for sale securities
diminution in value of available for sale 121 1,153,041,048 1,124,178,861 1,119,781,812
securities (*) 122 (840,586,787) (936,520,806) (666,201,430)
3. Held to maturity investments 123 12,435,431,874,703 17,313,492,116,838 21,025,282,199,093
III. Short-term receivables 130 4,503,154,728,959 5,187,253,172,150 5,822,028,742,791
1. Short-term trade accounts receivable 131 3,474,498,518,959 4,173,563,213,813 4,367,766,482,060
2. Short-term prepayments to suppliers 132 576,013,061,394 546,236,562,342 655,822,646,219
3. Short-term inter-company receivables 133
4. Construction contract progress receipts due from customers 134
5. Short-term loan receivables 135 31,170,336,327 150,000,000
6. Other short-term receivables 136 438,267,517,904 483,737,475,103 810,697,107,773
7. Provision for short-term doubtful debts (*) 137 (16,794,705,625) (16,434,079,108) (12,257,493,261)
8. Assets awaiting resolution 139
IV. Inventories 140 4,983,044,403,917 4,905,068,613,616 6,773,071,634,017
1. Inventories 141 4,996,114,799,978 4,952,848,688,011 6,820,486,391,670
2. Provision for decline in value of inventories 149 (13,070,396,061) (47,780,074,395) (47,414,757,653)
V. Other short-term assets 150 134,427,276,260 148,481,428,818 140,522,619,154
1. Short-term prepayments 151 68,634,341,838 57,414,707,597 57,272,673,101
2. Value added tax to be reclaimed 152 60,875,991,566 37,158,670,216 79,012,114,725
3. Taxes and other receivables from state authorities 153 53,908,051,005 4,237,831,328
4. Government bonds 154 4,916,942,856
5. Other short-term assets 155
B. LONG-TERM ASSETS (200=210+220+240+250+260+270) 200 19,978,308,009,482 18,766,754,868,571 17,222,492,788,434
I. Long-term receivables 210 21,169,968,995 19,974,111,715 16,695,104,495
1. Long-term trade receivables 211
2. Long-term prepayments to suppliers 212
3. Capital at inter-company 213
4. Long-term inter-company receivables 214
5. Long-term loan receivables 215 545,312,000
6. Other long-term receivables 216 20,624,656,995 19,974,111,715 16,695,104,495
7. Provision for long-term doubtful debts 219
II. Fixed assets 220 14,893,540,216,703 13,853,807,867,036 12,706,598,557,849
1. Tangible fixed assets 221 13,743,909,618,601 12,717,306,878,414 11,620,094,589,519
- Cost 222 26,227,436,154,249 27,037,635,338,368 27,645,343,065,556
- Accumulated depreciation 223 (12,483,526,535,648) (14,320,328,459,954) (16,025,248,476,037)
2. Financial leased fixed assets 224
- Cost 225
- Accumulated depreciation 226
3. Intangible fixed assets 227 1,149,630,598,102 1,136,500,988,622 1,086,503,968,330
- Cost 228 1,297,664,982,735 1,338,628,984,267 1,341,664,803,067
- Accumulated depreciation 229 (148,034,384,633) (202,127,995,645) (255,160,834,737)
III. Investment properties 230 62,018,116,736 59,996,974,041 60,049,893,676
- Cost 231 81,481,271,444 81,481,271,444 98,822,678,885
- Accumulated depreciation 232 (19,463,154,708) (21,484,297,403) (38,772,785,209)
IV. Long-term assets in progress 240 943,845,551,903 1,062,633,519,957 1,130,023,695,910
1. Long-term production in progress 241 249,633,893,396 268,812,038,616 295,204,758,395
2. Construction in progress 242 694,211,658,507 793,821,481,341 834,818,937,515
V. Long-term financial investments 250 986,676,290,429 973,440,912,476 743,862,023,831
1. Investments in subsidiaries 251
2. Investments in associates, joint-ventures 252 688,112,587,059 686,485,729,063 661,023,754,422
3. Investments in other entities 253 104,537,010,212 101,924,299,081 101,921,059,081
4. Provision for diminution in value of long-term investments 254 (5,973,306,842) (14,969,115,668) (19,082,789,672)
5. Held to maturity investments 255 200,000,000,000 200,000,000,000
6. Other long-term investments
VI. Other long-term assets 260 704,997,760,721 738,353,477,734 752,255,622,286
1. Long-term prepayments 261 678,630,479,869 713,499,307,014 725,108,101,375
2. Deferred income tax assets 262 26,367,280,852 24,854,170,720 27,147,520,911
3. Long-term equipment, supplies, spare parts 263
4. Other long-term assets 268
VII. Goodwill 2,366,060,103,995 2,058,548,005,612 1,813,007,890,387
TOTAL ASSETS (280=100+200) 280 44,699,873,386,034 48,432,480,673,629 53,332,403,438,219
OWNER'S EQUITY
A. LIABILITIES (300=210+330) 300 14,968,618,181,670 14,785,358,443,807 17,482,289,188,835
I. Short -term liabilities 310 14,442,851,833,360 14,212,646,285,475 17,068,416,995,519
1. Short-term trade accounts payable 311 3,648,445,576,699 3,199,186,016,787 4,213,887,652,294
2. Short-term advances from customers 312 245,247,666,160 111,159,982,412 66,036,392,886
3. Taxes and other payables to state authorities 313 619,393,665,850 659,550,222,596 648,146,741,635
4. Payable to employees 314 239,520,745,753 279,673,306,451 304,671,997,074
5. Short-term acrrued expenses 315 1,738,321,908,844 1,910,213,748,076 1,817,263,017,920
6. Short-term inter-company payables 316
7. Construction contract progress payments due to suppliers 317
8. Short-term unearned revenue 318 2,111,168,658 15,927,234,779 3,983,400,698
9. Other short-term payables 319 1,956,364,398,828 145,835,054,429 114,417,067,658
10. Short-term borrowings and financial leases 320 5,351,461,260,191 7,316,497,078,307 9,382,354,118,118
11. Provision for short-term liabilities 321 8,048,885,766 15,278,019,908 10,290,982,323
12.. Bonus and welfare fund 322 633,936,556,611 559,325,621,730 507,365,624,913
13. Price stabilization fund 323
14. Government bonds 324
II. Long-term liabilities 330 525,766,348,310 572,712,158,332 413,872,193,316
1. Long-term trade payables 331 427,916,520
2. Long-term advances from customers 332
3. Long-term acrrued expenses 333
4. Inter-company payables on business capital 334
5. Long-term inter-company payables 335
6. Long-term unearned revenue 336
7. Other long-term liabilities 337 27,418,573,520 59,731,299,502 21,900,931,811
8. Long-term borrowings and financial leases 338 122,992,982,893 167,421,748,884 75,636,000,000
9. Convertible bonds 339
10. Preferred stock (Debts) 340
11. Deferred income tax liabilities 341 374,926,875,377 345,559,109,946 316,335,261,505
12. Provision for long-term liabilities 342
13. Fund for technology development 343
14. Provision for severance allowances
B. OWNER'S EQUITY (400=410+430) 400 29,731,255,204,364 33,647,122,229,822 35,850,114,249,384
I. Owner's equity 410 29,731,255,204,364 33,647,122,229,822 35,850,114,249,384
1. Owner's capital 411 17,416,877,930,000 20,899,554,450,000 20,899,554,450,000
- Common stock with voting right 411a 17,416,877,930,000 20,899,554,450,000 20,899,554,450,000
- Preferred stock 411b
2. Share premium 412 34,110,709,700
3. Convertible bond option 413
4. Other capital of owners 414 202,658,418,215 202,658,418,215
5. Treasury shares 415 (11,644,956,120) (11,644,956,120)
6. Assets revaluation differences 416
7. Foreign exchange differences 417 23,174,494,894 10,647,239,612 253,569,601
8. Investment and development fund 418 2,200,188,373,195 3,286,241,911,090 4,352,441,335,060
9. Fund to support corporate restructuring 419
10. Other funds from owner's equity 420
11. Undistributed
- Accumulated earnings
retained after at
earning taxthe end of the previous 421 7,875,462,401,924 6,909,725,668,453 7,594,260,378,375
period 421a 4,543,346,786,755 1,578,060,922,710 2,521,098,332,953
- Undistributed earnings in this period 421b 3,332,115,615,169 5,331,664,745,743 5,073,162,045,422
12. Reserves for investment in construction 422
13. Minority's interest 429 2,227,196,960,471 2,349,939,498,572 2,766,835,388,433
14. Financial reserves
II. Other resources and funds 430
1. Subsidized not-for-profit funds 431
2. Funds invested in fixed assets 432
C. MINORITY'S INTEREST
TOTAL OWNER'S EQUITY AND LIABILITIES (440=300+400+5
440 44,699,873,386,034
INCOME STATEMENT MS
1. Revenue 01 56,400,229,726,717
2. Deduction from revenue 02 82,106,963,973
3. Net revenue (10 = 01 - 03) 10 56,318,122,762,744
4. Cost of goods sold 11 29,745,906,112,117
5. Gross profit (20 = 10 - 11) 20 26,572,216,650,627
6. Financial income 21 807,316,707,483
7. Financial expenses 22 186,969,681,828
Of which: Interest expenses 23 108,824,893,987
8. Share of associates and joint ventures' result 24 (5,716,591,103)
9. Selling expenses 25 12,993,454,552,852
10. General and administrative expenses 26 1,396,302,416,955
11. Operating profit {30 = 20 + (21 - 22) - (24 + 25)} 30 12,797,090,115,372
12. Other income 31 249,446,259,179
13.Other expenses 32 250,826,735,994
14. Other profit (40 = 31 - 32) 40 (1,380,476,815)
Share of associates and joint ventures' result
15. Profit before tax (50=30+40+41) 50 12,795,709,638,557
16. Current corporate income tax expenses 51 2,238,365,796,113
17. Deferred income tax expenses (*) 52 3,011,961,553
18. Net profit after tax (60 = 50 - 51 - 52) 60 10,554,331,880,891
Minority's interest (26,843,791,098)
Profit after tax for shareholders of parent company 10,581,175,671,989
19. Earnings per share 5,478
20. Diluted earnings per share 71
CASHFLOW INDIRECT MS
I. CASH FLOWS FROM OPERATING ACTIVITIES
48,432,480,673,629 53,332,403,438,219
59,722,908,393,236 61,012,074,147,764
86,622,167,689 92,909,301,618
59,636,286,225,547 60,919,164,846,146
31,967,662,837,839 34,640,863,353,839
27,668,623,387,708 26,278,301,492,307
1,581,092,655,317 1,214,683,819,394
308,569,328,835 202,338,232,232
143,818,465,177 88,799,090,663
3,882,188,676 (45,044,429,889)
13,447,492,622,165 12,950,670,402,404
1,958,155,456,285 1,567,312,426,985
13,539,380,824,416 12,727,619,820,191
212,386,195,135 422,823,192,290
233,230,932,527 228,207,525,562
(20,844,737,392) 194,615,666,728
13,518,536,087,024 12,922,235,486,919
2,310,674,009,890 2,320,981,674,175
(27,870,156,991) (31,282,159,734)
11,235,732,234,125 10,632,535,972,478
136,795,377,756 100,058,872,579
11,098,936,856,369 10,532,477,099,899
4,770 4,517
1. Profit before tax 01 12,795,709,638,557 13,518,536,087,024 12,922,235,486,919
2. Adjustments for:
Depreciation of fixed assets and properties investment 02 1,948,072,775,534 2,817,015,196,725 2,366,877,850,005
(Reversal of provisions)/provisions
Foreign exchange (gain)/loss from revaluation of monetary 03 7,332,833,362 49,503,861,013 33,465,629,186
items denominated in foreign currencies 04 6,458,209,059 637,221,447 (1,658,368,628)
Loss/(profit) from investment activities 05 (1,513,217,385) (1,439,172,121,638) (987,152,928,352)
Interest expense 06 108,824,893,987 143,818,465,177 88,799,090,663
Loss/(profits) from disposal of fixed asset 43,964,070,239
Interest income and dividends (726,647,904,760)
Allocation of goodwill 67,951,918,380
Adjustments for 5,716,591,103 (70,747,452,470)
3. Operating profit before changes in working capital 08 14,255,869,808,076 15,090,338,709,748 14,351,819,307,323
(Increase)/decrease in receivables 09 373,595,051,949 (714,954,818,416) (516,850,818,361)
(Increase)/decrease in payables
Increase/(decrease) in inventories
(other than interest, corporate 10 401,995,429,191 (270,075,299,427) (2,260,680,842,222)
income tax) 11 (399,803,073,537) (212,797,659,741) 1,484,048,321,527
(Increase)/decrease in prepaid expenses 12 16,409,131,564 23,640,914,247 115,756,136
Changes in available for sale securities 13 (4,480,040,000) 23,488,016
Interest paid 13 (227,916,555,489) (212,768,515,107) (98,339,684,932)
Corporate income tax paid 14 (2,033,592,165,968) (2,286,330,907,427) (2,356,597,912,369)
Other receipts from operating activities 15
Other payments for operating activities 16 (972,149,044,096) (1,236,906,523,665) (1,171,540,563,209)
Net cash flows from operating activities 20 11,409,928,541,690 10,180,169,388,228 9,431,973,563,893
II.
1. CASH FLOWS
Payment FROM
for fixed INVESTING
assets, ACTIVITIES
constructions and other long-term
assets
2. Receipts from disposal of fixed assets and other long-term 21 (2,158,249,206,676) (1,264,816,995,703) (1,531,025,359,270)
assets 22 114,089,987,662 150,342,752,442 133,904,995,529
3.
4. Loans, purchases
Receipts from loanofrepayments,
other entities' debt
sale instruments
of other entities' debt 23 (3,215,379,727,631) (4,881,270,877,530) (3,514,465,835,454)
instruments 24 2,598,197,548 31,565,648,327 150,000,000
5. Payments for investment in other entities 25 (2,158,238,334,831) (8,134,000) (23,227,732,575)
6. Collections on investment in other entities 26 1,513,217,385 21,631,584,086 1,336,500,000
7. Dividends, interest and profit received 27 665,791,014,375 1,140,545,861,067 1,000,079,344,561
8. Increase/(Decrease) in term deposit
9. Purchases of minority shares of subsidiaries
10. Other receipts from investing activities
11. Other payments for investing activities
Net cash flows from investing activities 30 (6,747,874,852,168) (4,802,010,161,311) (3,933,248,087,209)
III. CASH FLOWS FROM FINANCING ACTIVITIES
1. Receipts from equity issue and owner's capital contribution 31 127,768,725,000 317,860,664,553
2. Payment for share repurchases 32 (1,159,248,760) (14,364,328,733)
3. Proceeds from borrowings 33 10,426,775,268,658 7,769,144,505,494 9,596,960,360,003
4. Principal repayments 34 (6,233,112,646,051) (5,753,602,224,085) (7,551,460,199,195)
5. Repayment of financial leases 35
6. Dividends paid, profits distributed to owners 36 (7,836,250,770,500) (7,927,711,544,061) (7,620,758,463,150)
7. Other receipts from financing activities
8. Other payments for financing activities
Net cash flows from financing activities 40 (3,515,978,671,653) (5,926,533,591,385) (5,257,397,637,789)
Net cash flows during the period 50 1,146,075,017,869 (548,374,364,468) 241,327,838,895
Cash and cash equivalents at beginning of the period 60 1,522,610,167,671 2,665,194,638,452 2,111,242,815,581
Exchange difference due to re-valuation of ending balances 61 (3,490,547,088) (5,577,458,403) (4,018,780,128)
Cash and cash equivalents at end of the period 70 2,665,194,638,452 2,111,242,815,581 2,348,551,874,348
CASHFLOW DIRECT MS
I.
1.CASH FLOWSfrom
Cash receipts FROM OPERATING
sale ACTIVITIES
of goods, provision of services and
other revenue 01
2. Cash paid to suppliers for goods and services 02
3. Cash paid to employees 03
4. Interest paid 04
5. Corporate income tax paid 05
6. Other receipts from operating activities 06
7. Other payments for operating activities 07
Net cash flows from operating activities 20
II.
1. CASH FLOWS
Payment FROM
for fixed INVESTING
assets, ACTIVITIES
constructions and other long-term
assets
2. Receipts from disposal of fixed assets and other long-term 21
assets 22
3.
4. Loans, purchases
Receipts from loanofrepayments,
other entities' debt
sale instruments
of other entities' debt 23
instruments 24
5. Payments for investment in other entities 25
6. Collections on investment in other entities 26
7. Dividends, interest and profit received 27
8. Other receipts from investing activities
9. Other payments for investing activities
Net cash flows from investing activities 30
III. CASH FLOWS FROM FINANCING ACTIVITIES
1. Receipts from equity issue and owner's capital contribution 31
2. Payment for share repurchases 32
3. Proceeds from borrowings 33
4. Principal repayments 34
5. Repayment of financial leases 35
6. Dividends paid, profits distributed to owners 36
7. Other receipts from financing activities
8. Other payments for financing activities
Net cash flows from financing activities 40
Net cash flows during the period 50
Cash and cash equivalents at beginning of the period 60
Exchange difference due to re-valuation of ending balances 61
Cash and cash equivalents at end of the period 70

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