V V

Balance Sheet 2021 Analysis 2022 Analysis

CURRENT ASSETS 27,375,787,370,013 52.86% 31,047,872,934,405 46.24%
Cash and cash
1,868,273,468,458 3.61% 1,858,261,735,520 2.77%
equivalents
Short-term investments 859,475,421,096 1.66% 687,775,421,096 1.02%
Short-term receivables 23,770,128,605,410 45.90% 26,928,983,183,585 40.10%
LONG-TERM ASSETS 24,408,991,156,547 47.14% 36,098,931,070,315 53.76%
Fixed assets 1,159,099,431,039 2.24% 5,827,316,201,964 8.68%
Long-term assets in
275,760,695,887 0.53% 534,135,391,286 0.80%
progress
Long-term investments 3,777,398,284,108 7.29% 149,417,024,400 0.22%
TOTAL ASSETS 51,784,778,526,560 100.00% 67,146,804,004,720 100.00%
LIABILITIES 34,909,978,249,799 67.41% 52,905,348,036,674 78.79%
Short-term liabilities 16,809,453,111,729 32.46% 30,822,468,393,678 45.90%
Long-term liabilities 18,100,525,138,070 34.95% 22,082,879,642,996 32.89%
OWNER'S EQUITY 16,874,800,276,761 32.59% 14,241,455,968,046 21.21%
Capital and reserves 16,874,800,276,761 32.59% 14,241,455,968,046 21.21%
Owners' capital 5,416,113,340,000 10.46% 5,416,113,340,000 8.07%
Share premium 247,483,117,899 0.48% 247,483,117,899 0.37%
Undistributed earnings 11,302,022,545,015 21.82% 9,109,576,131,129 13.57%
TOTAL RESOURCES 51,784,778,526,560 100.00% 67,146,804,004,720 100.00%
H Analysis ( Difference H analysis ( %Difference V H Analysis ( Difference
) ) 2023 Analysis )
3,672,085,564,392 13.41% 37,272,431,505,972 44.02% 9,896,644,135,959
(10,011,732,938) -0.54% 5,050,743,156,638 5.96% 3,182,469,688,180
(171,700,000,000) -19.98% 613,343,871,096 0.72% -246,131,550,000
3,158,854,578,175 13.29% 30,695,940,657,487 36.25% 6,925,812,052,077
11,689,939,913,768 47.89% 47,408,630,772,454 55.98% 22,999,639,615,907
4,668,216,770,925 402.75% 8,865,102,742,865 10.47% 7,706,003,311,826
258,374,695,399 93.70% 333,050,833,489 0.39% 57,290,137,602
(3,627,981,259,708) -96.04% 149,417,024,400 0.18% -3,627,981,259,708
15,362,025,478,160 29.67% 84,681,062,278,426 100.00% 32,896,283,751,866
17,995,369,786,875 51.55% 69,048,472,310,863 81.54% 34,138,494,061,064
14,013,015,281,949 83.36% 36,187,381,369,961 42.73% 19,377,928,258,232
3,982,354,504,926 22.00% 32,861,090,940,902 38.81% 14,760,565,802,832
(2,633,344,308,715) -15.61% 15,632,589,967,563 18.46% -1,242,210,309,198
(2,633,344,308,715) -15.61% 15,632,589,967,563 18.46% -1,242,210,309,198
- 0.00% 5,416,113,340,000 6.40% 0
- 0.00% 247,483,117,899 0.29% 0
(2,192,446,413,886) -19.40% 9,361,974,796,142 11.06% -1,940,047,748,873
15,362,025,478,160 29.67% 84,681,062,278,426 100.00% 32,896,283,751,866
H Analysis ( %
Difference )
36.15%
170.34%
-28.64%
29.14%
94.23%
664.83%
20.78%
-96.04%
63.53%
97.79%
115.28%
81.55%
-7.36%
-7.36%
0.00%
0.00%
-17.17%
63.53%
 V Analysis V Analysis
2021 2022
Note VND VND
Revenue from sales of goods and
12,998,433,570,461 39,342,331,391,411
rendering of services
Net revenue from sales of goods
12,998,433,570,461 39,342,331,391,411
and rendering of services
Cost of goods sold and services
14,951,629,831,766 41,509,237,739,246
rendered
Gross profit/(loss) from sales of
-1,953,196,261,305 -2,166,906,347,835
goods and rendering of services
Financial income 3,920,047,929,433 2,481,565,002,058
Financial expenses 798,184,197,579 2,732,699,430,380
- Including: Interest expenses 799,143,695,832 1,359,767,921,102
Selling expenses 607,756,237,934 938,025,328,460
General and administrative
383,335,271,851 526,776,370,819
expenses
Net operating profit/(loss) 177,575,960,764 -3,882,842,475,436
Other income 16,629,964,449 2,102,389,899,508
Other expenses 7,778,986,800 38,166,043,485
Net other income 8,850,977,649 2,064,223,856,023
Net accounting profit/(loss)
186,426,938,413 -1,818,618,619,413
before tax
Business income tax - current 13,895,982,395 -746,003,110,740
Business income tax-deferred 72,281,692,428 393,289,438,617
Net profit/(loss) after tax 100,249,263,590 -2,171,332,291,536
Attributable to:
Owners of the parent company 95,174,863,511 -2,171,856,457,605
Non-controlling interests 5,074,400,079 524,166,069
Net income 100,175,079,283
Basic earnings/(losses) per share 177 -4,010
Diluted earnings/(losses) per
177 -4,010
share
 H Analysis
H Analysis H Analysis ( % H Analysis ( %
V Analysis ( Difference
( Difference ) Difference ) Difference )
)
2023
VND
62,534,861,293,754

62,534,861,293,754

59,617,691,072,096

2,917,170,221,658
3,730,472,663,640
3,050,694,872,847
1,872,850,540,738
2,218,110,989,715
1,129,227,167,646
249,609,855,090
525,821,657,483
53,321,650,513
472,500,006,970
722,109,862,060
128,586,617,982
249,659,500,646
343,863,743,432

343,041,217,262
822,526,170
343,041,217,262
633
633