VCI · CTCP Chứng khoán Vietcap

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

Item	2025	2024
1.1. Gains from financial assets at fair value through profit or loss (FVTPL)	2,356.3	1,778.6
a. Realised gains on disposals of FVTPL financial assets	2,349.5	1,759.4
b. Gains from revaluation of FVTPL financial assets	-0.8	3.9
c. Dividends and interest income from FVTPL financial assets	7.4	18.8
d. Gain from revaluation of outstanding covered warrant payables	0.2	-3.4
1.2. Gains from held to maturity investments	44.2	23.1
1.3. Interest income from loans and receivables	1,204.8	872.9
1.4. Gains from available-for-sale financial assets (AFS)	277.1	225.0
1.6. Revenue from brokerage services	1,000.2	729.6
1.8. Revenue from investment advisory services	82.4	50.6
1.10. Revenue from securities custody services	13.9	14.3
1.11. Other revenue	1.4	1.3
Revenue from securities business (01->11)	4,980.2	3,695.5
Net sales	4,980.2	3,695.5
2.1. Loss from financial assets at fair value through profit or loss (FVTPL)	1,536.3	991.7
a. Loss from disposals of financial assets at FVTPL	1,527.1	987.7
b. Loss from revaluation of financial assets at FVTPL	-4.7	2.9
c. Transaction cost of acquisition of financial assets at FVTPL	1.0	1.0
d. Loss from revaluation of outstanding covered warrant payables	13.0	—
2.6. Expenses for proprietary trading activities	43.4	49.9
2.7. Expenses for brokerage services	726.7	595.8
2.9. Expenses for financial advisory services	66.9	62.9
2.11. Expenses for secutiries custodian services	17.8	17.2
Operating expenses (21->33)	2,391.0	1,717.4
Gross profit	2,589.2	1,978.1
3.1. Realized and unrealized gain from changes in foreign exchange rates	7.1	21.1
3.2. Dividends, interest income from demand deposits	15.9	14.5
3.4. Other income about investment	0.1	15.0
Total financial income (41->44)	23.2	50.6
4.1. Realized and unrealized loss from changes in foreign exchange rates	6.3	14.6
4.2. Borrowing costs	801.9	764.1
4.4. Other investment expenses	45.5	18.7
Total financial expenses (51->54)	853.7	797.5
VI. General and Administrative expenses	144.9	144.7
VII. Net profit from securities business (20+50-40-60-61-62)	1,613.8	1,086.6
8.1. Other incomes	17.4	3.1
8.2. Other expenses	2.0	0.3
Other profit (71-72)	15.4	2.8
IX. Profit before tax (70+80)	1,629.2	1,089.3
9.1. Realised profit	1,638.1	1,091.8
9.2. Unrealised profit	-8.9	-2.4
CORPORATE INCOME TAX	287.3	178.6
10.1. Current corporate income tax expenses	306.2	178.6
10.2. Deferred income tax expenses	-18.9	0.0
XI. Net profit after tax (90-100)	1,342.0	910.7
11.1. Profit after tax for shareholders of the parents company	1,342.0	910.7
OTHER COMPREHENSIVE INCOME AFTER TAX	321.7	764.7
12.2. Gains/Loss from revaluation of availables-for-sale financial assets	321.7	764.7
Total other comprehensive income	321.7	764.7
13.1. Earning per share	1,854.00	1,540.00
13.2. Diluted earning per share	1,854.00	1,540.00
Earnings per Share	973.73	931.64

Item	2025	2024
A. SHORT-TERM ASSETS (100=110+130)	35,868.9	26,491.8
Short-term financial assets	35,789.8	26,323.2
1. Cash and cash equivalents	3,213.7	4,743.8
1.1. Cash	3,213.7	4,743.8
2. Financial assets at fair value through profit or loss (FVTPL)	2,237.9	846.3
3. Held to maturity investments (HTM)	412.0	598.0
4. Loans	16,167.2	11,221.7
5. Available-for-sale financial assets (AFS)	13,307.7	8,408.8
6. Provisions for impairment loss of financial assets and mortgages	-2.2	-2.2
7. Short-term receivables	227.0	393.4
7.1. Receivables from disposal of financial assets	69.5	307.3
7.2. Receivables and accruals from dividends and interest income	157.5	86.1
7.2.2. Undue dividend and interest receivables	157.5	86.1
Prepayments to suppliers	217.8	99.8
9. Service related receivable	33.1	31.4
13. Provision for doubtful debts	-24.5	-17.7
II. Other short-term assets	79.1	168.7
1. Advances	0.2	0.1
2. Office supplies, tools	0.1	0.1
3. Short-term prepayments	31.3	33.1
5. Other short-term assets	47.5	135.4
B. LONG-TERM ASSETS (200=210+220+240+250-260)	137.0	100.3
II. Fixed assets	75.3	37.3
1. Tangible fixed assets	70.5	30.6
- Cost	150.1	103.7
- Accumulated depreciation	-79.7	-73.1
3. Intangible fixed assets	4.8	6.7
- Cost	58.9	58.9
- Accumulated depreciation	-54.1	-52.3
IV. Construction in progress	17.6	12.4
V. Other long-term assets	44.1	50.7
1. Pledged assets, mortgages, security deposits in long term	8.5	8.1
2. Long-term prepayments	5.4	6.2
4. Payment for Settlement Assistance Fund	20.0	26.2
5. Other long-term assets	10.2	10.2
TOTAL ASSETS (270=100+200)	36,005.9	26,592.1
A. LIABILITIES (300=310+340)	17,996.0	13,647.8
I. Short -term liabilities	17,325.1	13,038.5
1. Short-term borrowings	16,064.5	12,573.9
1.1. Short-term borrowings	16,064.5	12,573.9
6. Payables to securities trading activities	55.0	16.6
8. Trade accounts payable	106.5	41.3
9. Advances from customers	16.3	2.7
10. Taxes and other payables to state authorities	229.7	64.5
11. Payable to employees	172.0	185.8
13. Accrued expenses	72.3	75.9
17. Other payables	608.8	77.9
II. Long-term liabilities	670.9	609.3
14. Deferred income tax liabilities	670.9	609.3
B. OWNER'S EQUITY (400=410+420)	18,009.9	12,944.3
I. Owner's equity	18,009.9	12,944.3
1. Investment capital from owners	13,781.6	9,775.1
1.1. Capital from owners	8,501.0	7,181.0
a. Common stock	8,501,000,000,000.00	7,180,994,800,000.00
1.2. Share premium	5,280.6	2,594.1
2. Assets revaluation differences	2,694.1	2,372.4
7. Undistributed earnings after tax	1,534.1	796.7
7.1. Realised profits	1,542.8	798.3
7.2. Unrealised losses	-8.7	-1.6
TOTAL OWNER'S EQUITY AND LIABILITIES (440=300+400)	36,005.9	26,592.1

Item	2025	2024
1. Profit before tax	1,629.2	1,089.3
2. Adjustments for	665.0	693.3
- Depreciation and amortization	14.4	10.8
- (Reversal of provisions)/provisions	6.8	4.5
- Loss/(profits) from other investing activities	-0.6	—
- Interest expense	801.9	764.1
- Accrued interest income	-157.5	-86.1
3. Add non-cash expenses	8.3	2.9
- Loss from revaluation losses of FVTPL financial assets	8.3	2.9
4. Less non-cash income	0.6	-0.5
- Gains from revaluation gains of FVTPL financial assets	0.6	-0.5
5. Changes of assets and liabilities	-10,644.1	-5,018.5
- Increase/decrease in FVTPL financial assets	-1,387.8	-723.2
- Increase/decrease in held to maturity investments	186.0	-217.1
- Increase/decrease in loan	-4,945.5	-3,229.2
- Increase/decrease in AFS financial assets	-4,496.8	-849.0
6. Operating profit before changes in working capital	-8,341.0	-3,233.5
Increase/decrease in receiables sale of financial assets	237.8	438.1
Increase/decrease in receiables interest of financial assets	86.1	103.2
Increase/decrease in service related receivables	-1.7	-0.2
Increase/decrease in other assets	87.7	12.1
- Increase/(decrease) in payables (other than interest, corporate income tax)	10.7	-10.5
- (Increase)/decrease in prepaid expenses	2.6	13.9
- Corporate income tax paid	-153.5	-150.3
- Interest paid	-816.2	-725.0
Increases/decreaese in trade payables	-52.9	9.8
Increases/decreases in tax and other payables to the State Budget	12.6	5.5
Increases/dcreases in payable to employees	-13.7	86.0
Increases/dcreases in other payables	145.1	65.6
- Other receipts from operating activities	6.2	2.4
- Other payments for operating activities	-0.4	-1.2
Net cash flows from securities trading activities	-8,790.7	-3,384.0
1. Payment for fixed assets, constructions and other long-term assets	-59.6	-31.3
2. Proceeds from disposals of fixed assets and other long-term assets	2.5	—
Net cash flows from investing activities	-57.1	-31.3
1. Receipts from equity issue and owner's capital contribution	4,006,506,240,000.00	4,074,440,000,000.00
3. Short-term and long-term borrowings	39,300.0	28,212.2
3.2. Other borrowings	39,300.0	28,212.2
4. Principal repayments	-35,809.3	-24,737.6
4.3. Other principal repayments	-35,809.3	-24,737.6
6. Dividends paid, profits distributed to owners	-179.5	-177.8
Net cash flows from financing activities	7,317.7	7,371.2
IV. Net cash flows during the period	-1,530.1	3,955.9
V. Cash and cash equivalents at begingning of the period	4,743.8	787.9
Cash at bank	4,743.8	787.9
- Cash at bank for securities company activities	4,743.8	537.9
- Cash equivalents	—	250.0
Cash and cash equivalents at end of period	3,213.7	4,743.8
Cash at bank	3,213.7	4,743.8
- Cash at bank for securities company activities	3,213.7	4,743.8
1. Proceeds from sale of brokerage securities to customers	462,418.2	313,150.9
2. Money spent on buying brokerage securities for customers	-514,483.7	-338,605.0
9. Receive deposits to pay for securities transactions of customers	52,987.1	25,182.3
10. Margin deposit of investors at VSD	-605.9	228.3
14. Payment of customers' securities depository fees	-17.8	-17.2
Increase / decrease of net money during the period	297.9	-60.8
II. Cash and cash equivalents at the beginning of the period of the customer	2,712.0	2,772.7
Cash at bank	2,712.0	2,772.7
-Deposits of investors on securities transactions under the Securities Company management method	1,527.5	1,824.6
-Securities clearing and settlement deposits	1,184.5	948.1
III. Cash and cash equivalents at the end of the period of the customer	3,009.8	2,712.0
Cash at bank	3,009.8	2,712.0
-Deposits of investors on securities transactions under the Securities Company management method	2,289.2	1,527.5
-Securities clearing and settlement deposits	720.7	1,184.5

Item	Q2'26	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24	Q1'24
1.1. Gains from financial assets at fair value through profit or loss (FVTPL)	237.8	504.0	750.2	672.3	579.2	354.6	442.9	535.8	447.6	352.3
a. Realised gains on disposals of FVTPL financial assets	270.6	470.1	748.9	667.4	579.8	353.3	437.8	533.9	449.3	338.3
b. Gains from revaluation of FVTPL financial assets	-10.4	9.5	-0.7	3.1	-1.9	-1.3	2.5	-0.4	-6.0	7.9
c. Dividends and interest income from FVTPL financial assets	1.8	0.4	1.7	1.8	3.2	0.7	2.6	2.2	5.1	8.8
d. Gain from revaluation of outstanding covered warrant payables	-24.2	24.0	0.2	—	-2.0	2.0	—	—	-0.7	-2.7
1.2. Gains from held to maturity investments	6.2	5.4	8.5	11.5	12.4	11.8	7.3	4.8	5.0	6.0
1.3. Interest income from loans and receivables	463.0	414.5	376.3	313.8	257.7	257.0	251.9	206.4	234.5	180.2
1.4. Gains from available-for-sale financial assets (AFS)	228.6	126.7	82.5	59.1	81.1	54.4	88.9	29.5	27.2	79.4
1.6. Revenue from brokerage services	225.7	339.9	257.1	372.8	221.3	149.1	184.2	182.7	180.7	182.1
1.8. Revenue from investment advisory services	9.1	11.8	48.2	8.3	4.6	21.2	18.5	11.4	16.4	4.3
1.10. Revenue from securities custody services	5.1	4.0	3.3	4.7	3.2	2.7	4.8	3.8	3.7	1.9
1.11. Other revenue	0.3	0.2	0.2	0.8	0.1	0.2	0.4	0.1	0.8	0.1
Revenue from securities business (01->11)	1,175.8	1,406.5	1,526.3	1,443.3	1,159.7	850.9	999.0	974.4	915.9	806.3
Net sales	1,175.8	1,406.5	1,526.3	1,443.3	1,159.7	850.9	999.0	974.4	915.9	806.3
2.1. Loss from financial assets at fair value through profit or loss (FVTPL)	309.1	442.5	379.1	411.0	591.5	154.6	372.7	252.9	198.4	167.7
a. Loss from disposals of financial assets at FVTPL	306.5	455.4	370.1	405.6	645.5	105.9	365.9	263.9	188.7	169.2
b. Loss from revaluation of financial assets at FVTPL	2.5	0.0	-4.3	5.3	-49.5	43.8	6.6	-11.3	10.1	-2.6
c. Transaction cost of acquisition of financial assets at FVTPL	0.1	0.0	0.3	0.2	0.1	0.4	0.1	0.2	0.5	0.2
d. Loss from revaluation of outstanding covered warrant payables	-0.1	-12.9	13.0	—	-4.6	4.6	—	—	-0.9	0.9
2.6. Expenses for proprietary trading activities	7.8	10.0	10.1	10.6	8.9	13.8	11.3	14.1	10.8	13.7
2.7. Expenses for brokerage services	185.7	163.4	197.6	236.7	160.6	131.8	125.3	168.6	134.8	167.0
2.9. Expenses for financial advisory services	8.3	11.7	28.4	22.5	6.5	9.5	3.7	29.0	12.0	18.2
2.11. Expenses for secutiries custodian services	4.7	4.2	4.2	4.5	4.8	4.2	6.9	3.6	3.3	3.4
Operating expenses (21->33)	515.6	631.8	619.4	685.5	772.3	313.8	519.9	468.1	359.3	370.0
Gross profit	660.3	774.6	906.9	757.8	387.4	537.1	479.1	506.2	556.5	436.3
3.1. Realized and unrealized gain from changes in foreign exchange rates	-7.5	17.0	0.1	2.5	—	4.6	20.2	—	0.9	—
3.2. Dividends, interest income from demand deposits	4.1	4.3	4.2	3.3	3.9	4.5	4.2	3.7	3.3	3.3
3.4. Other income about investment	—	—	—	—	0.1	—	—	—	11.5	3.5
Total financial income (41->44)	-3.4	21.3	4.3	5.7	4.0	9.1	24.4	3.7	15.6	6.9
4.1. Realized and unrealized loss from changes in foreign exchange rates	-11.9	14.2	0.3	0.2	1.1	4.7	14.6	-2.1	1.2	0.9
4.2. Borrowing costs	319.4	271.6	293.6	191.5	145.2	171.5	197.4	199.1	189.1	178.5
4.4. Other investment expenses	52.5	60.3	20.0	11.2	7.1	7.2	5.8	0.3	6.7	5.9
Total financial expenses (51->54)	360.0	346.1	313.9	202.9	153.4	183.4	217.7	197.4	197.0	185.4
VI. General and Administrative expenses	29.3	46.0	53.8	41.6	26.8	22.7	32.5	47.9	34.2	30.2
VII. Net profit from securities business (20+50-40-60-61-62)	267.6	403.9	543.5	518.9	211.3	340.1	253.3	264.7	340.9	227.6
8.1. Other incomes	3.3	—	2.1	—	0.2	15.1	0.0	—	2.8	0.2
8.2. Other expenses	—	—	1.9	—	—	0.1	0.0	—	0.0	0.3
Other profit (71-72)	3.3	—	0.2	—	0.2	15.0	0.0	—	2.8	-0.1
IX. Profit before tax (70+80)	270.8	403.9	543.7	518.9	211.5	355.1	253.3	264.7	343.8	227.5
9.1. Realised profit	307.8	357.6	552.8	521.2	161.2	402.9	257.5	253.9	359.8	220.7
9.2. Unrealised profit	-37.0	46.3	-9.2	-2.2	50.3	-47.8	-4.2	10.8	-16.0	6.9
CORPORATE INCOME TAX	20.2	63.1	100.8	98.7	27.6	60.2	35.0	49.3	64.6	29.8
10.1. Current corporate income tax expenses	27.9	53.9	102.6	99.2	31.5	72.9	35.9	40.2	64.8	37.7
10.2. Deferred income tax expenses	-7.7	9.2	-1.9	-0.5	-3.9	-12.6	-0.9	9.2	-0.3	-7.9
XI. Net profit after tax (90-100)	250.6	340.7	442.9	420.3	183.9	294.9	218.4	215.4	279.2	197.8
11.1. Profit after tax for shareholders of the parents company	250.6	340.7	442.9	420.3	183.9	294.9	218.4	215.4	279.2	197.8
OTHER COMPREHENSIVE INCOME AFTER TAX	-432.1	-818.7	1,369.6	-243.4	-325.0	-479.5	—	—	—	—
12.2. Gains/Loss from revaluation of availables-for-sale financial assets	-432.1	-818.7	1,369.6	-243.4	-325.0	-479.5	62.2	-255.1	349.2	608.3
Total other comprehensive income	-432.1	-818.7	1,369.6	-243.4	-325.0	-479.5	62.2	-255.1	349.2	608.3
Earnings per Share	176.93	240.58	321.39	427.57	188.13	301.65	223.40	374.30	628.66	450.62

Item	Q2'26	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24	Q1'24
A. SHORT-TERM ASSETS (100=110+130)	38,443.0	35,816.7	35,868.9	29,592.8	21,777.3	23,621.0	26,491.8	20,322.2	23,009.9	19,458.5
Short-term financial assets	38,244.6	35,643.1	35,789.8	29,223.8	21,609.7	23,269.2	26,323.2	20,188.1	22,609.4	19,197.3
1. Cash and cash equivalents	3,648.9	2,048.2	3,213.7	2,637.1	472.3	2,302.3	4,743.8	2,543.5	3,903.2	1,040.6
1.1. Cash	3,648.9	2,048.2	3,213.7	2,136.1	472.3	2,302.3	4,743.8	2,543.5	3,888.2	1,040.6
1.2. Cash equivalents	—	—	—	501.0	—	—	—	—	15.0	—
2. Financial assets at fair value through profit or loss (FVTPL)	2,463.1	2,551.2	2,237.9	599.4	777.1	1,195.3	846.3	476.2	1,007.4	839.1
3. Held to maturity investments (HTM)	300.0	412.0	412.0	300.0	933.0	898.0	598.0	310.0	310.0	357.0
4. Loans	17,145.8	16,613.4	16,167.2	13,944.7	11,306.6	10,095.1	11,221.7	10,111.5	7,946.5	8,572.8
5. Available-for-sale financial assets (AFS)	14,047.2	13,088.8	13,307.7	11,456.5	7,782.9	7,523.9	8,408.8	6,513.3	8,513.4	7,687.4
6. Provisions for impairment loss of financial assets and mortgages	-2.2	-2.2	-2.2	-2.2	-2.2	-2.2	-2.2	-2.2	-2.2	-2.2
7. Short-term receivables	435.7	374.5	227.0	235.4	295.4	293.1	393.4	211.7	910.3	619.6
7.1. Receivables from disposal of financial assets	163.5	238.7	69.5	100.0	167.9	209.1	307.3	128.3	836.7	561.2
7.2. Receivables and accruals from dividends and interest income	272.2	135.8	157.5	135.4	127.5	84.0	86.1	83.4	73.5	58.4
7.2.2. Undue dividend and interest receivables	272.2	135.8	157.5	135.4	127.5	84.0	86.1	83.4	73.5	58.4
Prepayments to suppliers	136.5	540.0	217.8	28.4	24.6	944.6	99.8	1.9	1.1	62.5
9. Service related receivable	44.0	41.7	33.1	42.2	37.7	36.8	31.4	35.3	32.9	33.6
12. Other receivables	50.0	—	—	—	—	—	—	—	—	—
13. Provision for doubtful debts	-24.5	-24.5	-24.5	-17.7	-17.7	-17.7	-17.7	-13.2	-13.2	-13.2
II. Other short-term assets	198.3	173.6	79.1	369.0	167.6	351.8	168.7	134.1	400.5	261.2
1. Advances	0.1	0.1	0.2	0.3	1.0	0.1	0.1	0.1	0.1	0.1
2. Office supplies, tools	0.1	0.1	0.1	0.2	0.1	0.1	0.1	0.2	0.2	0.4
3. Short-term prepayments	30.3	37.6	31.3	21.0	17.3	24.7	33.1	11.4	25.8	30.9
4. Pledged assets, mortgages, security deposits in short term	—	—	—	—	—	—	—	—	1.9	1.9
Taxes and other receivables from state authorities	—	—	—	—	—	1.8	—	—	—	—
5. Other short-term assets	167.9	135.9	47.5	347.5	149.2	325.1	135.4	122.4	372.4	227.9
B. LONG-TERM ASSETS (200=210+220+240+250-260)	1,284.4	1,280.7	137.0	124.7	120.4	106.6	100.3	92.9	95.5	86.1
II. Fixed assets	90.6	88.8	75.3	60.0	56.0	42.7	37.3	29.2	32.0	21.9
1. Tangible fixed assets	86.3	84.4	70.5	54.7	50.3	36.5	30.6	22.7	25.0	14.4
- Cost	175.8	168.9	—	—	—	—	—	—	—	—
- Accumulated depreciation	-89.5	-84.5	—	—	—	—	—	—	—	—
3. Intangible fixed assets	4.3	4.4	4.8	5.2	5.7	6.2	6.7	6.5	7.0	7.4
- Cost	59.3	58.9	—	—	—	—	—	—	—	—
- Accumulated depreciation	-55.0	-54.6	—	—	—	—	—	—	—	—
IV. Construction in progress	18.0	18.2	17.6	14.8	14.1	13.0	12.4	11.8	10.2	10.2
V. Other long-term assets	1,175.8	1,173.6	44.1	49.9	50.3	51.0	50.7	51.9	53.2	54.0
1. Pledged assets, mortgages, security deposits in long term	1,139.8	1,137.2	8.5	8.5	8.5	8.1	8.1	8.1	8.0	8.7
2. Long-term prepayments	4.6	5.0	5.4	3.5	3.9	5.0	6.2	7.5	8.9	9.0
4. Payment for Settlement Assistance Fund	21.2	21.2	20.0	27.7	27.7	27.7	26.2	26.2	26.2	26.2
5. Other long-term assets	10.2	10.2	10.2	10.2	10.2	10.2	10.2	10.2	10.2	10.2
TOTAL ASSETS (270=100+200)	39,727.4	37,097.4	36,005.9	29,717.5	21,897.8	23,727.6	26,592.1	20,415.2	23,105.4	19,544.6
A. LIABILITIES (300=310+340)	22,589.5	19,778.0	17,996.0	17,047.6	9,458.7	11,147.5	13,647.8	11,773.1	14,246.9	11,367.3
I. Short -term liabilities	22,229.8	19,302.6	17,325.1	16,717.2	9,067.1	10,670.7	13,038.5	11,178.4	13,597.5	10,805.0
1. Short-term borrowings	21,703.6	18,243.5	16,064.5	15,867.2	8,618.3	10,310.8	12,573.9	10,832.7	12,392.1	10,239.6
1.1. Short-term borrowings	21,703.6	18,243.5	16,064.5	15,867.2	8,618.3	10,310.8	12,573.9	10,832.7	12,392.1	10,239.6
4. Short-term bonds	—	—	—	—	—	—	—	—	120.0	120.0
6. Payables to securities trading activities	19.7	49.5	55.0	26.6	18.5	29.5	16.6	14.2	17.1	39.7
8. Trade accounts payable	2.6	416.4	106.5	244.0	132.2	53.6	41.3	0.5	788.8	164.2
9. Advances from customers	20.5	15.1	16.3	20.7	19.4	19.0	2.7	4.4	1.8	1.1
10. Taxes and other payables to state authorities	77.9	116.5	229.7	152.6	68.1	108.0	64.5	74.3	96.4	74.1
11. Payable to employees	39.8	4.3	172.0	124.8	73.4	58.5	185.8	187.6	97.4	72.6
12. Employee welfare payables	—	—	—	—	—	—	—	—	0.1	—
13. Accrued expenses	103.5	79.4	72.3	68.9	71.8	58.0	75.9	52.8	72.6	74.3
17. Other payables	262.2	377.8	608.8	212.5	65.3	33.2	77.9	11.9	11.4	19.5
II. Long-term liabilities	359.7	475.4	670.9	330.3	391.7	476.8	609.3	594.7	649.3	562.3
14. Deferred income tax liabilities	359.7	475.4	670.9	330.3	391.7	476.8	609.3	594.7	649.3	562.3
B. OWNER'S EQUITY (400=410+420)	17,137.9	17,319.4	18,009.9	12,670.0	12,439.1	12,580.1	12,944.3	8,642.1	8,858.5	8,177.3
I. Owner's equity	17,137.9	17,319.4	18,009.9	12,670.0	12,439.1	12,580.1	12,944.3	8,642.1	8,858.5	8,177.3
1. Investment capital from owners	14,162.8	14,162.8	13,781.6	9,829.1	9,775.1	9,775.1	9,775.1	5,753.5	4,441.3	4,388.5
1.1. Capital from owners	11,476.3	8,501.0	8,501.0	7,226.0	7,181.0	7,181.0	7,181.0	5,744.7	4,419.0	4,375.0
a. Common stock	11,476,319,250,000.00	8,501,000,000,000.00	8,501,000,000,000.00	7,226,000,000,000.00	7,180,994,800,000.00	7,180,994,800,000.00	7,180,994,800,000.00	5,744,694,800,000.00	4,419,000,000,000.00	4,375,000,000,000.00
1.2. Share premium	2,686.5	2,686.5	5,280.6	2,603.1	2,594.1	2,594.1	2,594.1	8.8	22.3	13.5
2. Assets revaluation differences	1,443.3	1,875.5	2,694.1	1,324.6	1,567.9	1,892.9	2,372.4	2,310.2	2,565.3	2,216.1
4. Supplementary capital reserve	—	—	—	—	—	—	—	—	67.5	67.5
7. Undistributed earnings after tax	1,531.7	1,281.1	1,534.1	1,516.2	1,096.0	912.1	796.7	578.4	1,784.5	1,505.3
7.1. Realised profits	1,533.0	1,252.8	1,542.8	1,517.6	1,095.6	951.9	798.3	576.6	1,791.4	1,499.4
7.2. Unrealised losses	-1.3	28.4	-8.7	-1.4	0.4	-39.8	-1.6	1.7	-6.9	5.9
TOTAL OWNER'S EQUITY AND LIABILITIES (440=300+400)	39,727.4	37,097.4	36,005.9	29,717.5	21,897.8	23,727.6	26,592.1	20,415.2	23,105.4	19,544.6

Item	Q2'26	Q1'26	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24	Q1'24
1. Profit before tax	270.8	403.9	543.7	518.9	211.5	355.1	253.3	264.7	343.8	227.5
2. Adjustments for	188.4	141.1	281.7	187.2	105.2	90.8	202.1	192.2	176.5	122.5
- Depreciation and amortization	5.5	5.3	3.8	3.6	3.7	3.3	2.9	2.9	2.6	2.4
- (Reversal of provisions)/provisions	—	—	6.8	—	—	—	4.5	—	—	—
- Loss/(profits) from other investing activities	—	—	-0.4	0.0	-0.2	-0.0	—	—	—	—
- Interest expense	319.4	271.6	293.6	191.5	145.2	171.5	197.4	199.1	189.1	178.5
- Accrued interest income	-136.4	-135.8	-22.1	-7.9	-43.5	-84.0	-2.7	-9.8	-15.2	-58.4
3. Add non-cash expenses	2.4	-12.9	8.7	5.3	-54.1	48.4	6.6	-11.3	10.1	-2.6
- Loss from revaluation losses of FVTPL financial assets	2.4	-12.9	8.7	5.3	-54.1	48.4	6.6	-11.3	10.1	-2.6
4. Less non-cash income	34.6	-33.4	0.5	-3.1	3.8	-0.6	0.9	0.4	6.0	-7.9
- Gains from revaluation gains of FVTPL financial assets	34.6	-33.4	0.5	-3.1	3.8	-0.6	0.9	0.4	6.0	-7.9
5. Changes of assets and liabilities	-1,843.9	-1,554.3	-4,108.6	-5,807.5	-1,445.8	717.8	-3,590.0	58.3	99.4	-1,586.2
- Increase/decrease in FVTPL financial assets	75.1	-303.7	-1,634.9	175.4	465.9	-394.2	-374.3	542.1	-184.4	-706.6
- Increase/decrease in held to maturity investments	112.0	—	-112.0	633.0	-35.0	-300.0	-288.0	0.0	47.0	23.9
- Increase/decrease in loan	-532.4	-446.2	-2,222.4	-2,638.1	-1,211.5	1,126.6	-1,110.1	-2,165.0	626.3	-580.3
- Increase/decrease in AFS financial assets	-1,498.5	-804.4	-139.3	-3,977.8	-665.2	285.4	-1,817.6	1,681.2	-389.4	-323.2
6. Operating profit before changes in working capital	-1,347.6	-1,055.6	-3,274.1	-5,099.1	-1,179.4	1,211.5	-3,127.0	504.3	635.7	-1,246.5
Increase/decrease in receiables sale of financial assets	75.2	-169.2	30.5	67.9	41.2	98.2	-179.0	708.4	-275.5	184.1
Increase/decrease in receiables interest of financial assets	0.0	157.5	0.0	0.0	0.0	86.1	0.0	0.0	0.0	103.2
Increase/decrease in service related receivables	-2.3	-8.6	9.0	-4.5	-0.9	-5.4	4.0	-2.4	0.7	-2.4
Increases/decreases in other receivables	-50.0	—	—	—	—	—	—	—	—	—
Increase/decrease in other assets	-32.0	-88.2	300.2	-197.6	174.9	-189.7	-15.4	252.0	-143.7	-80.8
- Increase/(decrease) in payables (other than interest, corporate income tax)	-4.3	-3.3	6.5	-3.4	3.7	3.9	-7.5	5.5	-9.8	1.2
- (Increase)/decrease in prepaid expenses	7.7	-5.9	-12.2	-3.3	8.4	9.7	-20.4	15.8	5.2	13.3
- Corporate income tax paid	-53.9	-188.5	-10.0	-34.7	-72.9	-35.9	-40.2	-64.8	-37.7	-7.6
- Interest paid	-291.0	-261.2	-296.7	-191.0	-135.1	-193.3	-166.9	-224.4	-181.0	-152.7
Increases/decreaese in trade payables	-10.3	-12.2	-326.9	107.9	998.6	-832.5	-57.1	-789.1	685.9	170.0
Increases/decreases in employee welfare payables	—	—	—	—	—	—	—	—	0.1	—
Increases/decreases in tax and other payables to the State Budget	-12.6	21.5	-15.6	20.1	3.2	4.8	-5.5	2.5	-4.8	13.3
Increases/dcreases in payable to employees	35.5	-167.7	47.3	51.3	14.9	-127.2	-1.8	90.1	24.9	-27.2
Increases/dcreases in other payables	48.5	11.4	-17.5	156.6	24.2	-18.2	63.2	0.3	-28.9	31.1
- Other receipts from operating activities	—	—	6.2	—	—	—	2.4	—	—	—
- Other payments for operating activities	-2.5	-1,129.9	1.6	-0.0	-0.4	-1.6	0.0	0.0	0.0	-1.2
Net cash flows from securities trading activities	-1,639.8	-2,900.0	-3,551.7	-5,129.9	-119.5	10.3	-3,551.0	498.2	671.0	-1,002.2
1. Payment for fixed assets, constructions and other long-term assets	-7.1	-19.4	-23.8	-8.3	-18.2	-9.3	-11.5	-1.7	-12.7	-5.4
2. Proceeds from disposals of fixed assets and other long-term assets	—	—	2.3	0.0	0.2	0.0	—	—	—	—
Net cash flows from investing activities	-7.1	-19.4	-21.5	-8.3	-17.9	-9.3	-11.5	-1.7	-12.7	-5.4
1. Receipts from equity issue and owner's capital contribution	—	—	3,952,500,000,000.00	54,006,240,000.00	—	—	4,021,640,000,000.00	0.00	52,800,000,000.00	—
3. Short-term and long-term borrowings	10,931.1	12,204.0	14,018.0	12,826.9	6,427.0	6,028.0	10,734.8	7,035.8	5,196.4	5,245.1
3.2. Other borrowings	10,931.1	12,204.0	14,018.0	12,826.9	6,427.0	6,028.0	10,734.8	7,035.8	5,196.4	5,245.1
4. Principal repayments	-7,471.0	-10,025.0	-13,820.7	-5,578.0	-8,119.5	-8,291.0	-8,993.6	-8,715.2	-3,043.9	-3,984.9
4.3. Other principal repayments	-7,471.0	-10,025.0	-13,820.7	-5,578.0	-8,119.5	-8,291.0	-8,993.6	-8,715.2	-3,043.9	-3,984.9
6. Dividends paid, profits distributed to owners	-212.5	-424.9	0.0	0.0	0.0	-179.5	0.0	-176.7	-1.1	—
Net cash flows from financing activities	3,247.6	1,754.0	4,149.8	7,302.9	-1,692.5	-2,442.5	5,762.9	-1,856.1	2,204.2	1,260.3
IV. Net cash flows during the period	1,600.7	-1,165.4	576.6	2,164.8	-1,830.0	-2,441.5	2,200.3	-1,359.6	2,862.6	252.7
V. Cash and cash equivalents at begingning of the period	2,048.2	3,213.7	2,637.1	472.3	2,302.3	4,743.8	2,543.5	3,903.2	1,040.6	787.9
Cash and cash equivalents at end of period	3,648.9	2,048.2	3,213.7	2,637.1	472.3	2,302.3	4,743.8	2,543.5	3,903.2	1,040.6
1. Proceeds from sale of brokerage securities to customers	83,191.6	143,923.2	122,328.1	168,899.7	111,558.0	59,632.4	79,327.9	83,758.4	65,055.2	85,009.4
2. Money spent on buying brokerage securities for customers	-92,424.2	-151,369.7	-130,321.6	-201,803.2	-114,086.9	-68,272.1	-89,363.8	-89,170.8	-70,672.8	-89,397.6
9. Receive deposits to pay for securities transactions of customers	8,080.6	7,872.5	8,040.2	33,205.9	2,950.2	8,790.7	8,851.0	6,463.6	5,497.4	4,370.3
10. Margin deposit of investors at VSD	-33.8	38.2	-510.2	178.0	315.9	-589.6	576.6	0.0	-342.7	-5.7
14. Payment of customers' securities depository fees	-4.7	-4.2	-4.2	-4.5	-4.8	-4.2	-6.9	-3.6	-3.3	-3.4
Increase / decrease of net money during the period	-1,190.5	460.0	-467.6	475.9	732.4	-442.8	-615.2	1,047.6	-466.3	-27.0
II. Cash and cash equivalents at the beginning of the period of the customer	3,469.9	3,009.8	3,477.5	3,001.6	2,269.2	2,712.0	3,327.1	2,279.5	2,745.7	2,772.7
-Securities clearing and settlement deposits	0.0	720.7	—	—	—	—	—	—	—	—
III. Cash and cash equivalents at the end of the period of the customer	2,279.4	3,469.9	3,009.8	3,477.5	3,001.6	2,269.2	2,712.0	3,327.1	2,279.5	2,745.7
-Securities clearing and settlement deposits	-171.0	955.7	—	—	—	—	—	—	—	—

Giải mã BCTC

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Q2/2026 On a TTM basis through 2026Q2, pre-tax profit is currently about 1,737.3bn, equivalent to a pre-tax margin of 31.3%, showing a relatively clean and sufficiently thick earnings base, with margin also improving by +4.1pp, pointing to better earnings quality.

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