AN CUONG ANNUAL REPORTS 2024

ANNUAL REPORT 2024

TOGETHER IN BELIEF, LEADING IN INNOVATION

188

189

Consolidated income statement for the year ended 31 December 2024

Consolidated balance sheet (continued) as at 31 December 2024

B01-DN/HN

Mẫu số B 02 – DN/HN

Beginning balance VND (as restated – Note 34)

Previous year VND

Ending balance VND

Current year VND

Code

Notes

Code

RESOURCES

Note

ITEMS

(as restated – Note 34)

300 LIABILITIES

Revenue from sale of goods and rendering of services Deductions Net revenue from sale of goods and rendering of services Cost of goods sold and services rendered rendering of services Gross profit from sale of goods and Finance income Finance expenses In which: Interest expense Selling expenses Shares of profit of associates General and administrative expenses

1,463,606,427,192 1,445,575,812,774

4,025,384,086,235 (44,520,064,597)

3,778,719,611,534 (16 ,590,35 9,786)

01

2 4.1 2 4.1

Current liabilities Short-term trade payables Short-term advances from customers

1,450,796,352,855 318,317,466,925 135,686,038,866 76,152,008,364 82,021,509,648 30,576,504,072 1,069,926,731 3,015,062,292 728,008,953,225 75,948,882,732 12,810,074,337 - 12,810,074,337 4,176,030,790,173 4,176,030,790,173 1,507,879,460,000 1,507,879,460,000 1,418,741,358,556 - 1,249,409,971,617

1,430,554,990,864 263,320,000,996 174,455,445,430 163,429,189,931 72,997,981,546 22,405,996,833 1,403,071,904 2,303,046,251 706,566,540,805

310 311 312 313 314 315 318 319

02

17.1 17.2 18

2 4.1

3,980,864,021,638

3,762,129,251,748

10

(2,729,504,112,551)

(2,654,516,188,446)

11

25

Statutory obligations Payables to employees

1,251,359,909,087

1,107,613,063,302

20

Short-term accrued expenses Short-term unearned revenue Other short-term payables Short-term loans Bonus and welfare fund Non-current liabilities Long-term unearned revenue Long-term provision OWNERS’ EQUITY Owners’ equity Share capital

19

21

163,438,456,957

159,561,172,686

2 4.2

22 23 24

(36,180,759,867) (27,561,125,015)

(45,3 48,37 4,449) (38,839,429,154)

26

248,371,943

1,849,234,733

16

20 21

320 322 330 336 342 400 410 411 411a

(493,929,593,506)

(522,386,144,114)

25

27

23,673,717,168 15,020,821,910 753,563,083 14,267,258,827

(310,259,677,423)

(1 72,404,565,5 92)

26

27

574,676,707,191

528,884,386,566

Other income Operating profit Other expenses Other loss

30

22

4,859,229,913

15,055,004,561

31

29

4,076,508,222,777 4,076,508,222,777 1,507,879,460,000 1,507,879,460,000 1,418,741,358,556 35,502,563,287 1,114,384,840,934

(55,821,160,176)

(15,463,345,932)

32

29

23.1

(50,961,930,263)

(408,341,3 7 1)

40

29

523,714,776,928

528,476,045,195

Current corporate income tax expense Accounting profit before tax Deferred income tax expense Net profit after tax

50

Ordinary shares with voting rights

(133,144,120,036)

(118 ,972,30 7,026)

51

3 0.1

Share premium Investment and development fund Undistributed earnings Undistributed earnings by the end of prior year Undistributed earnings of current year

412 418 421

29,401,328,988

1,680,449,017

52

3 0.1

419,971,985,880

411,184,187,186

60

to shareholders of the parent Net profit after tax attributable Net loss after tax attributable to non-controlling interests

419,971,985,880

411,185,657,186

61

829,437,985,737

703,199,183,748

421a 421b

-

(1,470,000)

62

419,971,985,880

411,185,657,186

70 71

2,785

2,437

23.5

Basic earnings per share Diluted earnings per share

440

TOTAL LIABILITIES AND OWNERS’ EQUITY

5,639,637,217,365 5,522,084,035,551

23.5

2,785

2,437

TRAN ANH TUAN

THIEU THI NGOC DIEM Chief Accountant

VO THI NGOC ANH General Director Binh Duong Province, Vietnam 28 March 2025

TRAN ANH TUAN

THIEU THI NGOC DIEM Chief Accountant

VO THI NGOC ANH General Director Binh Duong Province, Vietnam 28 March 2025

Preparer

Preparer

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