Consolidated Financial Statements for the first Quater of 2025.

ANGIANG IMPORT-EXPORT

COMPANY

No. 3 /XNK-CBTT

Independence - Freedom - happiness

An Giang, April 2 . 2025

PERIODIC INFORMATION DISCLOSURE

To: - The State Securities Commission;

- The Ho Chi Minh City Stock Exchange.

1. Name of organization: AN GIANG IMPORT-EXPORT COMPANY

   • Stock symbol: AGM

   • Addi'ess: No 01, Ngo Gia Tu Str, My Long Ward, Long Xuyén City, An Giang Province.

     Tel: 0296. 3844 669 - 9999 999 Fax: 0296.3843 239.

     E-mail: info@angimex.com

2. Contents of disclosure:

   1. Separate Financial Statements for the first Quarter of 2025.

   2. Consolidated Financial Statements for the first Quater of 2025.

   3. the explanation of profit difference in the first Quarter of 2025 compared to the samc period in the first Quarter of 2024.

3. This information was published on the An Giang Import-Export Company's website on April

. 2f . 2025 as in the link: https://http://www.angimex.com.vn.

We hereby certify that the information provided is true and correct and we bear the full responsibility to the law.

Attached documents:

Separate Financial Statements Quarter 1, 2025.

Consolidated Financial Statements Quarter 1, 2025.

Document No. d4 9 /XNK-TCKT on April 38, 2025 regarding the Explanation of profit difference in Quarter 1, 2025 compared to Quarter 1, 2024.

LEGAL REPRESENTATIVE

Recipients:

• As above

• Archived: Office, Authorized person to di›'close i'nformation

Digitally signed by CÔNG TY

GIANG

CÔNG TYCP XUẤT NHẬP KHẨU AN

yen lloang Tien

KHẨU AN

CP XUẤT NHẬP

DN: C=VN, S=AN GIANG,

L=Huyện Châu Thành, CN=CÔNG TY CP XUẤT NHẬP KHẨU AN GIANG, OID.0.9.2342.19200300.100. 1.1=MST:1600230737

GIANG

Reason: I am the author of

this document Location: vnpt1234

Date: 2025-04-28 18:16:12

Foxit Reader Version: 9.3.0

AN GIANG IMPORT-EXPORT JOINT STOCK COMPANY

No 1 Ngo Gia Tu Street, Long Xuyen City, An Giang Province

INTERIM CONSOLIDATED FINANCIAL STATEMENTS

For the First Quarter of 2025

CONTENTS

Interim consolidated balance sheet Interim consolidated income statement Interim consoli dated cash flow statement

Notes to the interim consolidated financial statements

Page

1 - 2

4

AN GIANG IMPORT-EXPORT JOINT STOCK COMPANY

No 1 Ngo Gia Tu Street, Long Xuyen City, An Giang Province

Form B 01a - DN

(Issued under Circular No. 200/2014/TT-BTC dated December 12, 2014, by the Ministry of Finance)

AS AT 31 MARCH 2025

'

TOTAL ASSETS

270

997.363.9 4.033

1.036.892.571.880

AN GIANG IMPO RT-EXPORT JOINT STOCK COMPANY

No 1 Ngo Gia Tu Street, Long Xu3'en City. An Giang Province

Form B01a -DN

(Issued under Circular No. 200/2014/TT-BTC dated December 12. 2014, by the Ministry of Finance)

INTERIM CONSOLIDATED BALANCE SHEET (continued)

AS AT 31 MARCH 2025

CHIEF ACCOUNTA

CHIEF AXECUTIVE OFFICER

TRANTHICAMCHA

LL*ONG DUC TAM

PREPA RER

H UYNH MINH PH UO NG

AN GONG IMPORT-EXPORT JOLT STOCK COMPAM

No I Ngo Gia Tu Street, Long Xuyen City, As Giang Province

Fo rm B 02s - DN

(Issued under Circular No. 200/2014fFT-BTC dated December 12, 2014, by the Ministry of Finance)

INTERIM CONSOLIDATED INCOME STATEMENT

Q1 2025

PREPARED

CHIEFACCOUNTANT

M ECHTNE OFFICER

TRANTHJCAMCHAM

Cumulative from the beginning of tle year to

AN GIANG I8IPORT-EXPORT JOINT STOCK COMPAN'

No 1 Ngo Gia Tu Street. Long Xuyen City. An Giang P ro ince

Yorm B 03a - DN

(Issued under Circular No. 200/2014/TT-BTC dated December 12. 2014. bi the Ministry of Finance)

INTERIM CONSOLIDATED CASH FLOW STATEMENT

(Indirect method)

Q1 2025

Increase (decrease) in payables excluding interest payable. payable CIT)

I 1.637.837.424

1 4.965.886.055

Net increase/(decrease) in cash and cash equivalents during the

ear (20+30+JO) 50

Cash and cash equii'alen ts at the beginning of the year 60

Impact of exchange rate fluctuation 6I

(1.481.551.6J8) 5.751.633.78J

56.300.157

7.562.686.712

An Giang, Api-il . .. 2025

CHIEF.EXEC I!TIVE OFf-lCER

Cash and cash equivalents at the end of the period (50+60+61) 70 4.270.104.136 7.418.986.869

PREPNRER

HUYNH Mlh H PHt'Oh G

AN G lANG IMPORT-EXPORT JOINT STOCK COMPANY

No 1 Ngo Gia Tu Street. Long Xujen City. An Giang Province

Form B 09a - DN

(Issued under Circular No. 200/2014/TT-BTC dated December 12, 2014, by' the Ministry of Finance)

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS

Q1 2025

t. COPORATE INFORMATION

An Giang Import-Export Joint Stock Company the Company ") was formerly known as An Giang Foreign Trade Company. established pursuant to Decision No. 73/QD-76 issued b3' the People's Committee of An Giang Province on July 23. 1976.

The Company' ii as appro›'ed for con›'ersion into a joint stock company under Decision No. 1385/QD-CTUB dated May 12. 2005 by the People's Committee of An Giang Province and official!3 transformed into a joint stock company under Business Registration Certificate 'BRC") N o. 5203000083 dated December 27. 2007. along with subsequent amended BRCs.

On December 14. 2012. the Company » as officially listed on the Ho Chi Minh Cir Stock Exchange under Decision No. 143/20 I2/SGD-HCM issued by the Ho Chi Minh City Stock Exchange on September 14. 2012.

The Company's principal activities during the current 'ear include: rice milling and rough flour production: rice polishing and export: trading of food and agricultural products.

The Company s head office is located at No. I Ago Gia Tu Street. M' Long \'ard. Long Xuyen City. An Giang Province. Vietnam.

As at March 31, 2025, the list of joint ventures and associates includes:

• .4nginiet Furious Conipaii Limited

  
  
  

• Hisgimez - Kiioko Coirippn ' Ltmited

• C'oldeii Padd Joint SI ock Compan)

• Louis - Anginiex Trodi ng C.onipaii) List fled

• Aiigtmes food loud i Stock Compon ›

  Coporate Structure

• As at March 3 i. 2025. the Company had the fol1owing suhsi diaries u hose financial statements were consolidated: fiame % of 'oting righ ts

  Angimex Food Process ing Company' Limited

  An_°imex Dinh 7hanh One Member Limited Liabiliiy Company (*)

  
  
  

  Don g Thap Food Processine One Member Limited Liab ili9 Company (*) (*) Subs idiaries ot Angimex Food Processing Company Limited

  100% ,,

  100%,

  100"Z$

• The principal activities of the Company and its subsidiaries durin the current year include: rice milling and rough flour production: rice

polishin and expori: and trading of food and agricultural products,

1. FISCAL YEAR, ACCOUNTIN G CURRENCY

   Fiscal year

   Ttle Group's fiscal year applicable for preparation of its interim consolidated financial statements starts on 1 I anuary and ends on 31 December

   Accounting currency

   The interim consolidated financial statements are prepared in VND i› hich is at so the Group's accounting currency

2. ACCOUNTING ST.ANDARDS AND SYSTEM

   1. The Company s financial statements are presented in Vietnamese Dong ( 'VND ') in accordance z'ith the Vietnamese Corporate Accounting System and Vietnaarese Accounting Standards issued by the Ministn of Finance under the following:

      Circular No. 200/2014/TT-BTC dated December 22. 2014. guiding the V ictnamcse Corporate Accounling S}'stem: Decision No. 149/2001/QD-BTC dated December 31. 2001 . on issuing four Vietnarnese Accounting Standards (Batch 1): Decision No. 165/2002/QD-BTC dated December 31. 2002. on issuing six Vietnamese Accounting Standards (Batch 2): Decision No. 234/2003/QD-BTC dated December 30. 2003. on issuing six Vietnamese Accounting Standards (Batch 3): Decision No. 12/2005/QD-BTC dated February 15. 2005. on issuing six Vietnamese Accounting Standards (Batch 4): and Decision No. 100/2005/QD-BTC dated December 28, 2005, on issuing four Vietnamese Accounting Standards (Batch 5).

      Accordingly . the balance sheet. income statement. cash flow statement. and notes to the financial statements are presented herewith. The use of this report is not intended for those ii ho are not provided u ith information on accounting procedures. principles. and practices in Vietnam and. furthermore. is not intended to present the fi nancial position. results of operations. and cash flow's in accordance with accounting principles and practices generally accepted in countries and territories other than Vietnam.

      AN GIANG IMPORT-EXPORT JOINT STOCK COMPANY

      No 1 hgo Gia Tu Street. Long Xuyen Cin . An Giang Province

      Form B 09a - DN

      (Issued under Circular No. 200/20 14/TT-BTC dated December 12. 2014. by the Ministry of Finance)

      NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS

      Q1 2025

   2. Basis for preparation of consolidated financial statements

      The Compan''s consolidated financial statements are prepared based on the consolidation of the Company''s separate financial statements and the financial statements of its subsidiaries controlled b›' the Company. for the accounting period from Ianuary 1. 2025 to March 31. The subsidiaries' financial statements are prepared for the same reporting period and using accounting policies consistent u ith those

      appl ied by the Compan .

      Non-controlling interests in the fair value of the net assets of the subsidiaries are identified and presented separately u ithin equip'.

3. DCCOUNTINC POLICIES APPLIED

   1. Cash and Cash Equis'alents

      Cash and cash equivalents include cash on hand. bank deposits. and short-term investments ith original maturities of no more than lhree months, u hich are highly liquid. readily con›'ertible into known amounts of cash. and subject to an insignificant risk of changes in value.- " '"

      
      
      

   2. Financial Investments 1nvestments in Joint Ventures

      The Company's contributions to joint ventures are accounted for using the cosi method. '.

      Distributions of profits from the cumulati›'e net income of joint ventures añer the Company's participation are recorded as income in'thé '* Company's income statement for the year. Other distributions arc considered as a recover' of investment and are deducted from the investment value. '

      Investments in Associates

      Investments in associates u here the Company has sienificant influence are accounted for using the cost method.

      Distributions of profits from the cumulative net income of associates after the date of investment are recorded as income in the Company s income statement. Other distributions are considered as a recoven of investment and are deducted from the investment value.

      Investment in sec urities and other investments

      Investments in securities and other in estments are recorded at their actual purchase prices.

      Provision for impairment of long-term financial investments

      An Provision is established for the impairment of investments in accordance with Circular No. 228/2009/TT-BTC issued by the Ministo' of Finance on December 7. 2009 and Circular No. 59/2013/TT-BTC issued by the Ministp' of Finance on June 28. 2013. Increases or decreases in the Provision account are recognized in the income statement as finance costs.

   3. Receivables

      Receivables are presented in the financial statements at the cam'ing amount of trade and other receivables after deducting the Provision for doubtful accounts.

      The Pro ision for doubtful accounts represents the estimated amount of losses incurred on receivables that u ill not be collected from customers arising on the balance of recei ables at the end of the reportin e period. Increases or decreases in the Provision account are recognized in the income statement as an expense.

   4. Inventory

      Inventor' is recorded at the lo 'er of the cost to bring each product to its current location and condition and its net realizable alue.

      Net realizable 'alue is the estimated sell ing price in the ordinap' course of business less the estimated costs of completion and the estimated costs io sell.

      AN GIANG IMPORT-EXPORT JOINT STOCK COMPANY

      No I Ngo Gia Tu Street, Long Xuyen Cir'. An Giang Province

      Form B 09a - DN

      (Issued under Circular No. 200/2014/TT-BTC dated December 42. 2014, by the Ministq of Finance)

      NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS

      Q1 2025

      The Company appl ies the perpetual inventor' system with the value determined as follow's:

      Raw materials and goods

      Finished eoods and ii ork-in-progress Provision for in›'enton

      • Actual cost using the weighted average method.

      • The cost of direct materials and direct labor plus overhead costs allocated based on normal capaci6 using The »'eighted average method.

      An Provision for inventor is established for the estimated amount of losses arising from the decline in value (due to price reductions. damage. deterioration, obsolescence. etc.) that may occur on raw materials. finished goods. and goods held for sale owned by the Company based on reasonable evidence of the decline in 'alue at the end of the reporting period.

      Increases or decreases in the Provision for inventon are recognized in the cost of goods sold in the income statement.

   5. Fixed Assets

      Tangible Fixed Assets

      Tangible fixed assets are presented at cost less accumulated depreciation. '

      The cost of tangible fixed assets includes the purchase price and directly attributable expenses necessary to bring the asset to its present ' location and u orking condition as intended.

      Expenditures for purchases. upgrades. and renovations of tangible fixed assets are added to the asset's cost. while maintenance and repair"" expenses are recorded in the income statement when incurred.

      When tangible fixed assets are sold or disposed of. the original cost and accumu Iated depreciation are dereccgnized. and any gains or losses resultin e from the disposal are recorded in the income statement.

      Intangible Fixed Assets

      lntangibl e fixed assets are presented at cost less accumulated amortization.

      The cost of intangible fixed assets includes the purchase price and directly attributable expenses necessary to brine the asset to its intended use.

      Expenditures for upgrades and renovations of intangible fixed assets are added to the asset's cost. while other expenses are recorded in the income statement v'hen incurred.

      \Men intangible fixed assets are sold or disposed of. the original cost and accumulated amortization are derecognized. and an} gains or losses resulting from the disposal are recorded in the income statement.

      Land Use Rights

      Land use rights are recognized as intangible fixed assets iv hen the Company obtains a land use right certificate. The cost of land use ri ehts includes all directly' related expenses required to make the land ready for use and is not amortized for land use rights with an indefinite term.

      Depreciation and Anno rtization

      Depreciation and amortization of tangible and intangible fixed assets are calculated using the straight-line method over the estimated usefu1 lives of the assets. as follo s:

      Buildings and structures Machineo and equipment Transportation vehicles Office equipment Computer soft» are

      5 - 50 years

      3 - 15 years

      6 - 1 5 years

      3 - 10 years

      5 - 8 3'ears

      AN GIANG IMPORT-EXPORT JOINT STOCK COMPANY

      No I Ngo Gia Tu Street. Long Xu}en Cir. An Giang Province

      Form B 09a - DN

      (Issued under Circular No. 200/20 14/TT-BTC dated December 12. 2014, by the Ministry of Finance)

      NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS

      Q1 2025

   6. Deferred Income Tax

      Deferred income tax is determined for temporal differences at the end of the fiscal year between the taxable base of assets and liabilities and their cain'in,• amounts for financial reporting purposes.

      Deferred income tax liabilities are recognized for all taxable temporan differences. except u hen the deferred income tax liabilities arise Tom the initial recognition of an asset or Iiabilib' in a transaction that is not a business combination and. at the time of the transaction. affects neither accounting profit nor taxable profit (or tax loss).

      Deferred income tax assets are recognized for all deductible temporan differences. carryforu ard of unused tax losses. and unused tax credits. to Hoc extent that it is probable that taxable profit will be available in the future against which these deductible temporary differences. tax losses. and unused tax credits can be utilized. except v hen the deferred tax asset arises from the initial recognition of an asset or liability' in a transaction that is not a business combination and. at the time of the transaction. affects neither accounting profit nor taxable profit (or tax loss).

      The c ing amount of deferred income tax assets is reviev'ed at the end of the fiscal j'ear and reduced to the extent that it is no longer ' probable that sufficient taxable profit ii il I be available to allo» the benefit of part or all of that deferred income tax asset to be util ized. ','' Unrecognized deferred income tax assets are reassessed at the end of the fiscal year and are recognized to the extent that ii has become probable that future taxable profit ill alloy the deferred income tax asset to be recovcred.

      Deferred income tax assets and liabilities are measured at the tax rates expected to apply to the fiscal J'ear when the asset is realized or the liabilij is settled. based on the tax rates and tax lay''s that ha e been enacted or substantively enacted as of the end of the fiscal year.

      Deferred income tax is recognized in the income statement except u here the tax arises from an item recognized directly in equip . in which case the deferred income tax is also recognized directly' in equip'.

      The Company offsets deferred income tax assets and liabilities onl› ii hen it has a legally enforceable right to offset current income tax assets against current income tax Iiabil ities and the deferred income tax assets and liabilities relate to income taxes levied bj the same taxation authoriw' or the Company intends to settle on a net basis. or to realize the assets and settle the liabilities simultaneous1; in each future period ii hen significant amounts of deferred income tax liabilities or deferred income tax assets are expected to be settled or reco 'ered.

   7. Prepaid Expenses

      Prepaid expenses include show-term or long-term prepaid expenses in the balance sheet and are allocated over the prepaid period or the period during u hich the corresponding economic benefits are generated from these expenses.

   8. Borrowing Costs

      Borrow ing costs include interest expenses and other costs directly' related to the Company's horro›• ings and are recognized as expenses in the year the› are incurred.

   9. Payables and Accrued Expenses

      Payables and accrued expenses are recognized for amounts to be paid in the future for goods and services received. reeard less of whether the Compan}' has received an invoice from the supplier.

   10. Unearned Revenue

Unearned revenue refers to revenue received in ad ance for one or more accounting periods from asset leasing. Revenue for each accounting period is determined by d i iding the total amount received for asset leasing b} the number of periods for i›'hich the advance

AN GIANG IMPORT-EXPORT JOINT STOCK COMPANY

No 1 Ngo Gia Tu Street. Long Xu}'en Ci9'. An Giang Province

Form B 09a - DN

(Issued under Circular No. 200/20 14/TT-BTC dated December 12, 2014. by the Ministp of Finance)

Q1 2025

J.11 Equity

Charter capital is recognized at the actual contributed amount. Principles of Net P rofit Distribution

Net profi t añer corporate income tax (excluding exchange rate gains from revaluation of balances at the end of the fiscal year) may be distributed to shareholders after approval bj ihe General Meeting of Slaarehol ders and afier setting aside reserves in accordance u'ith the Company's Charter and the regulations of Vietnamese lay'.

The Company appropriates the following reserves from net profit after corporate income tax based on the recommendation of the Board of Directors and approval by shareholders at the Annual General Meeting of Shareholders:

Finaiic ial Resein e Fund

This fund is set aside to protect the Company's regul ar business activities against risks or business losses. or io provide for unexpected losses or damages caused by objective faciors or force majeure events. such as fires. economic and financial instabili9 domestically or internationally .

Development Inxestnient Fund

This fund is established for the purpose of expanding business activities or investing in the Company's in-depth projects.

Re»'at-d and u c//are Fund

This fund is established to rev ard. incentiv ize. and provide material benefits. enhance common welfare. and improve the material and spiritual well-he ing of employees and support social activities.

Rescue e Fund %i- Charter Capital Supplememation

This fund is established to reserve additional charter capital for the Company'.

4.12 Revenue Recognition

Revenue is recognized hen the Company is likely to receive economic benefits that can be reliably measured. Revenue is determined at. -the fair value of the amounts received or receivable añer deducting trade discounts. sales returns. and sales Prof isions. The follo ink -'' specific recognition conditions must also be satisfied: "

Revenue from the sale of goods is recognized when the significant risks and rewards of o nership of the goods have heen transferred to Je y buyer. Tpicall}' coinciding v ith the deliver' of goods.

Revenue from the provision of sen ices is recognized z hen the services have been rendered.

Revenue is recognized on an accrual basis (taking into account the effective ieId on the related asset) unless the collectab ilip' of interest is uncertain.

Renial Income

Income from operating leases is recognized in profit or loss on a straight-line basis over the lease term.

Dii›idends

Income is recognized when the Company's right to recei e payment is establ ished.

d13 Reven ue Deductions

Revenue deductions include sales discounts. sales returns. and trade discounts.

d.14 Cost of Goods Sold (COG S)

Cost of goods sold is recognized in accordance i ith the matching principle and the prudence principle. immediately recording any abnormal costs of inventory.

Current income tax assets and 1iabil ities for the current and prior years are determined at the amouius expected to be recovered from or paid to the tax authorities. based on the tax rates and tax la›• s enacted or substantivelv enacted as of the end of the reporting period.

Current income tax is recognized in profit or loss, except to the extent that it rel ates to an item recognized direct ly in equip . In such cases. the current income tax is also recognized directly in equity.

The Company offsets current income tax assets and current income tax Iiabil ities only if it has a legal ly enforceable right to offset the recognized amounts and intends to settle on a net basis or to realize the assets and settle the liabilities simultaneously.

9

AN GIANG IMPORT-EXPORT POINT STOCK CO4PANY

No 1 Ngo Gia Tu Street, Long Xuyen City, An Jiang Province

Form B 09s - DN

(Issued under Circular No. 200/2014fTT-BMC dated December 12, 2014, by the Ministry of Finance)

Q1 2025

** (**) Cash equivalent represent shori-term bank deposits u-itli original maturities of three months or less

Derails as of 31 Starch 2025

I0

.IN G1.AWG 131PORT-EXPORT 4OHT STOC K CO 31PA S3

No 1 Neo Gia In Street. Lori g Xu3'en Cir . An Giang Province

Form B 09a - DN

(Issued under Circular No. 200/2014/TT-BMC dated December 12. 20.14. by the Ministry of Finance)

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS

Q 1.2025

1. Receix'ables from Shorf-Term Loans Third panies:

   • Le Phuc Khaiig Ti-admg atid Production

     Company' Liiiitied

   • .4nginiex Hi gli-iecli Agi-icit/lural Services One

     '1feni6er Coiiipaiir £ iniiled

     Related parn .

2. Other Reteii'a bles Third Parties

   • .4d+arices to Zniplo› fees

   • ! frs. Luong Dang .k iran

   • I AT on conti-ibuted assets

   • Insui-ance compensation %i asse fs pendtii

1.70.0.000.000

1.700. 000.000

73.464.643.827

73.^54.643. 827

3.280.000.000

3.280.000.000

1.700.£00.000

1. 8.79.3.94.0Gh

   • Deductible I'4 T on fiirank e-leased assets pendly z= i-eco gn+tioii

   • Other shoi-t-ierm receivables

   Related pam :

   ) Doubtful Debts

   
   
   

   I. 04d.76.". 18.7

   (4£ 7.94.7. 368)

   31/03/2023

   
   
   
   
   
   

   I.133.719 6/"5

   Doubtful dtbt

   
   
   

   Not yet proc isioned for Proi'ision VND VND

   Ox erdue period

   Stion-Terris R ecei vables from Customers

   1.00.546.182 948

   5.638. 870.3.66 (94 907 312 582) p ¿ months toj

   Short-Term Advances to Suppliers Other Short•Term Receii'ables

   I lb 840.9 I I.?00 34.538.149. 1.68

   01/01/2025

   
   
   

   248.923.243.416

   Doubdldebt

   
   
   

   49.529.1 a0 (113. 791.382. 1 0)

   7.1.000.000 (34.467.149.1 68)

   3.759.399.fi 1.6 (243.165.843.900)

   Not yet proc isioned for Pro›'ision VND VND

   q

   e

   Oa erdue period

   Sfiort-Term Receivables from Customers

   1.00.635.984. 687

   5.5.69.394.299 (9' 06.6 9.0 ' '' From 6 months to 3

   Slion-Term Advan ces to Suppliers Other SPort-Term Receivables

   113.863.202. 0â0

   34.515.8.8.418

   249.0 i 3.045.1 ñS

   49.â29. 1 s0 (1.13 .8.13 .672.900)

   7.1.0.00.000 (34.444.858 4 18)

   i.689.9 23.449 (243.325.121.70é)

   ears

   1. IN3'EN TORIES

      Raw Materials. Materials Tools and Equipm cut Finished Goods Merchandise

      Original cost

      3.9?. 849.9?7

      6.5 1 2. 828.427

      9.678. 607

      25.644. 734

      31/03/2025

      VMD

      Prof ision

      (354.160.35?)

      /J86 72.4W) (J4.2165424

      Odginalsost 1.780870.366

      7.8s4.199 617

      6.845.549.600

      2.592.490.408

      01/01/2025

      VND

      Prof ision

      (416.095.320)

      (7.453.770 043)

      (947 990 013)

      Total

   2. OTHER CURRENT ASSET S

      Short-Term Prepaid Expenses Deductible VAT

      6.944.001.72fi

      (6.774.949.385) 19.073.109.99 i 31/03/2025

      
      
      

      49490324

      7257372411

      (8.817.830.376)

      01/01/2025

      VND 13.8.496.439

      2Ll9l54744

      Taxes and Other R ecei› ables from the State

      Total

   3. LONG-TERAâ RECEI$ .ABLES

      1. Long-Term Ads ances to Supptie rs

         Third f'arties

         • hut // Till Tiny I )'

           7.306.862.73S

           
           
           

           2 I3.040.0 6.890

           7 Z9.0.0. 0.7.6.890

           21.557.651.183

           01/01/2025

           VND

           2.1.3.040. 01.6.890

           1.79.04G.0.16.89 F

           Related Parries

           Total

      2. Orher Lorig-Term Receivables

         TtirdPanies

         • pledged !5lorigag ed, Depos i‹d. B•i n d

   2lv040.016.890

   I .000.000

   
   
   

   213.000.016890

   1.0.0.0.0.00

   
   
   

   Related Panics

   Total

   1.OOO.OOO

   1.000.000

   1.1

   AN GL'th G IREPORT-EXPORT JOINT STOCK COUP.ANâ'

   No 1 Ngo Gia Tu Sweet, Long Xujen City. An Giang Province

   Form B 09a - DN

   (Issued under Circular No. 200/2014/TT-BTC dated December ] 2. 2014, by the Mmistp of Finance)

   NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS

   Q1 2025

   10. Long-Term U'ork-in-Progress	31/03/2025	0 I/0 I/202ñ
   Construction in Progress	12.319.007.407	1 2 638. 604.407
   - Luong.4 n Tra Proj'ect	7. n7 0?. JPZ
   - Dinh Thanh Factory Pt-oyect	3.746. fl4h.if fl0	3.746.040.000
   - Bi+th Thoiili Foctoi;›Pi-oSect		8.° 0.ñ00.0tt0
   - Da Phitoc Focioi y Project		.°97.000. F00
   - Other T-'rojecls	48.560.000	368.15/' F00
   Total	12.319.tt07.407	12.638.604.40 7

   AN GI.LNG IREPORT-EXPORT JO UT STOCK CO M PANE'

   No I Ago Gia Tu Street, Long Xuyen Cir. An Giang Promnce

   Forun B 09a - DN

   (Issued under Circular No. 200/2014/TT-BTC dated December 12. 20.14, by the Ministry of Finance)

   NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS

   Q1.2025

   Buildings and	Machinery and	Transporiation	Administrative Tools
   struciures	equipment	eh ches	and Equipment

   IL I. TA NGIB LE FH ED .ASSETS

   Total

   ORI G INTL COST	VND	VN'D	VND	VND
   As at 01/01/2025	137.362 501 661	218.979.875.977	6.778.658.594	16.873.009.987	379.994.046.219
   Purchases during the period	170.000.000	-	-	-	170.000.000
   Disposd. Iiquidaiion	(5.312.835.000)	(3.757.569.000)	{506.216.455)	-	(9.576.620.455)
   Other decreases	(20.585.861 028)	(442.750.000}	-	-	(21.028.611.028)
   .As at 31/03/202»	111.633.805.633	214.779.536.977	6.272.442.139	16.873.009.987	349.fi58.814.736
   ACCUOâ i L.ATED DEPRECtATI ON
   As at 01/01/2025	73.980.393.704)	(114.842.989.428)	{5.473.962.005)	(7.189. 129.097)	(201.486.474.234)
   Depreciation for the period	(864.946.833)	(2.442.075. 189d	(60.429. 138)	(293. 154. 507)	(3.660.605.667)
   Disposal liquidation	672.061 .386	3.757.569.000	506.216.4S5		4.935.846.841
   Other decreases	16.292. 881.741	I 98.514.446			16.491.396.187
   .¥s at 31/03/2025	(5?.880.397.410)	{113.328.981.11)	t».028.174.688)	{'7.482.283.604}	(183.719.836.873)
   CARRAIAG iOLNT
   .dsai0I0I2025	4J.582.107.967	*03.156.886.549	1.D00.696.589	9.68J.880.890	178.507/?1.985
   .'ts at 31/03/2025	S3.753.408.223	101.450.575.806	1.244.267.451	9.390.726.383	165.838.977.863

   - firigina/ cost of fixed asse ts as at .Star-cli 3.1 ?PC5 v Atel have beeii fiill dept-ecrated but ai-e still in use. L'.8 D 96.535.92ñ.430 (as at December 3/ 202J. 1.S D 113.4.73. 0 P. 132)

   11.2. FH.PGCE LEASE FIXED ASSET

   ORI G INAL COST	Mactiinern' and equipment VND
   As at 01/01/2025	91.045. 13.7.627		91.045.137.627
   Addition during lhe year
   As at 3 I/03/2025	91.045. 13.7.62 7		91.04fi.137.627	"
   ACCI*M€*LA TE D D EPRECLATION
   As at 01/01/2025	14.155.752.315)		(14.15fi.152.315)
   Depreciation for the period	(1.469 695.13 I)		(1.469.695.131)
   As at 3 I/03/2023	15.625.447.446)		{l5.62fi.447.446)
   C.ARR3'ING ASIO UAT
   As at 01/01/2025	76.889.$85.312		76.889.385.312	'
   As at 3.1 /03/2023	7fi.419.690.181		75.419.690.181
   - Orrgii a/ cos/ of fixed osse1s as at Star ch 31 2023 leaf Um e been fu11 depre cioted bul ore still in use. voice (as ar Deceinher S7 ?024. none)
   UT.IN GIBLE FIXED ASSETS
   	Land use ri ehts	Computer soft 'are	Total
   		VMD
   ORI G INTL COST As at 0 1/01/2025	204.298 767.987	L444 012 000	205.742.779.987
   Disposal. liquidauon	(39.276.000.000)		(39.276.000.000)
   Other decreases		t 173.800.000)	(173.800.000)
   As at 3 1/03/2025	16.5 .022. 7.67.987	L270.212.000	166.292.939.987
   ACCU $11 L.xTED DEPRECWTIOh
   As at 01/0 I/2025	( I b.?43.408.609)	{936.366.627)	(17.479.775.236)
   Depreciation for the period	993.874 132)	(29.068 787)	(1.022.942.919)
   Disposal. 1 qui darion	3.466.272 213	-	3.466.272.215
   Other decreases		g9.936 844	89.936.844
   As at 31/03/2025	(14.071.010 526)	(875 498 570)	(14.946.509.096)
   	*87.7S5.J59.378	S07.64fi.3'73	188.263.004.751
   As at 31/03/2025	150.931.757.461	394.713.430	I fi1.346.470.891

   - On ginal cost of +ntongible fixed asse ts as at Starch 31.2 ñ25 tidal have been fully amortised but are sli11 +n use.' I'iN'D 26 J.3.75 SHH! (as at Decem ber 31.2024: t .X'D 261.375.000)

   AN GIANG IMPORT-EXPORT JOINT STOCK COMPANY

   No 1 Ngo Gia Tu Street, Long Xuyen City, An Giang Province

   NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS

   Q1 2025

   12. LONG-TERM FINANCIAL INVESTMENTS

   
   
   

   (Issued under Circular No. 200/2014/TT-BTC dated December 12, 2014, by the Ministry of Finance)

   Investments in Joint Ventures and Associates Capital contributions to other entities

   (e)

   (b)

   31/03/2025

   VND

   105.145.061.116

   323.950.000

   105.469.011.11

   01/01/2025

   VND 81.017.492.970

   6.455.750.000

   87.473.2d2.970

   1. Details of capital contributions to joint ventures and associates (*):

      Details of investments in joint ventures and associates as at 31/03/2025 consolidated using the equity method are ag follows

      Ownership Interest/Voting 31/03/2025

      01/01/2025

      Rights Original cost

      VND

      Provision

      VND

      Original cost

      VND

      Provflon

      VND

      
      
      

      • Angimex Furious Company Limited

      • Angimex Ferrous Company Limited

      • Angimex Food Joint Stock Company

      • Louis - Angimex Trading Company Limited

      • Golden Paddy Joint Stock Company

      Total

      (**) Changes in investments in joint ventures and associates during the period/year are as follows:

      Opening balance

      Transfer from subsidiaries to associates

      Share of profit/loss from joint ventures and associates Dividends received

      44.255.74y.178

      J6.761. 750.792

      
      
      

      34.127.568.146

      2025

      VND 8t.017.492.970

      24.127.568.146

      44.255.743.178

      56.76J.730.792

      81.017.492.970 -

      2024

      VND i 21.149.032.134

      (20.513.051.734)

      (18.669.575.754)

      (1.129.208.380)

      Adjustment from divestment 180.296.704

      Closing balance

   2. Details of other investments:

   Ownership Interest/Voting

   Rights

   US.145.061.116

   31/03/2025

   VND

   
   
   

   Original cost

   Provision

   81.017.492.970

   01/01/2025

   VND

   Original cost

   Provision

   - Saigon An Wrong Trading Sewice Company limited			6.131.800. 0lf0
   - Dong Thap Agricultural Service	2,OOH»	304.00P. 000
   Development Company Limited (DASCO)
   - Tan My Hung Agricullural Cooperative Total		Y9.9SC0Q0 §9.9JQQQQ] 323.950.000 199500W)	/9. 930. J90 (l9.93 +.000) 6.455.750.000 (19.950.000)
   			14

   AN GIANG IMPORT-EXPORT POINT STOCK COMPAN1'

   No 1 Ngo Gia Tu Street, Long Xuyen City, An Giang Province

   Form B 09s - DN

   (Issued under Circular No. 200/2014ffT-BTC dated December 12, 2014, by the Ministry of Finance)

   NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS

   Q1 2025

   13.	OTHEn LONG-TfBM ASSETS
   a.	Long-term prepaid expenses	31/03/2025	0I/01/202S
   		VND	VND
   	Site clearance. repair Costs	2.745.432.395	2.767.635.824
   	Tools and equipment	62.756.070	87.353.937
   	Replacement, maintenanee, repair, and others	444.691.214	1.194.384.677
   	Total:	3.252.879.679	4.0$R374438
   b.		Goodwill from busine	ss combinations

   Angimex Dim Thanh Dong Thnp Food Co., Ltd Processing Co., Ltd

   To1»1

   Opening Balanct	38.142.095.639	56.818.523.562	94.960.b I 9.201
   Closing Balance	38.142.095.639	56.818.523.562	94.960.619.20 1
   Accumulated Amortization Opening Balance	7.628.419.128	5.68 1.852.356	13.310.2 71.	'
   Amortization during the period Closing Balance	7.628.419.128	5.681.852.356	13.510.271
   Carrying Amount Opening befence	IO.513.676.511	51.136.671.206

   
   
   

   Closing balance 30.513.676.511 51.136.671.206

   1. SHORT-TERM TRADE PA1'ABLES

      Third parties:

      • Minh Thu Trading One Member Co., Lld

      • Le Phuc Khang Manufacturing and Trading Co., Ltd

      • Ash Minh Engineering Joinl Stock Compam›

      • Dong Thap Agricultural Sem›ice Develnpmen/ Compan)› Limited

      • ñ"ings Global Warehouse One Member Company' Limited

      • Others

        Related parties:

      • Angimex Food Joinl Slock Company

      • Angimex Furious Company Lis ited

        31/03/2025

        VND 16.544.47S.736

        J. Z37. #02.000

        4.130.740.800

2. I 3.825.169

J.061.060.994

2. 4S7.446.573

43.060.080.958

43.060.080.958

01/0 i /20

24.502.236.06

1.595.948.!29

7 783.000.000

2. 67S. 000. 000

- Lien Hoa Dong Tien Company Limited 5.110. 000. 000

Total

1. SHORT-TERM ADVAN YES FROM CLSTO3iERS

   Third parties:

   • Lours Vice One Member Compass› Limited

   • Toccoo i"ietnam Company Limited

   • Dong Thap Agricultural Sem›ice Development Company Limited

   • Carolina Marketing

   • Olhers

     Related parties:

   • GKMl-foldings Joint Stock Company

Total

59.6fl4.556.694

31/03/2025

VND

64.527.741.884

40. 080. 000. 000

6.134. 000. 000

2.489. 39J.139

JJ.646.930.995

17.462.000.000

7 7. 462.000.000

32.28S.236.062

01/01/2025

VND 52.956.731.534

40.080.000. 000

6. 134.000. o00

3. 489.3 95. 139

j.177.415. 750

I 7.462.000.000

/ 7. 62.000.000

s« cuWc nroirr-cxroni down siocx cost.xxi

No 1 Ngo Gia Tu Street. Long Xuyen Cis', An Giane Pro ince

Form B 09a - DC

(Issued under Circular No. 200/20 14/TT•BTC dated December 12. 2014, by the Minisln of Finance)

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS

QI 2025

1. 6. TA XLS Ah D OTHER PAL .ABLES TO THE STATE

   
   
   

   Output 'AT

   Corporate income ta x Personal income tn x

   Other taxes

   Opening balance as of 01/0 1/2025 Payables incurred during the period Amounts paid during the period

   Amounts offset durine the period

   760.716.25 5

   
   
   

   - 160.871.172

   
   
   
   
   
   

   1.297.797.193

   380.353.776

   {22.664.724)

   Other decreases (3. I 55.627)

   
   
   

   17. SHO RT-TERM I ACCR£*E D ERP EN SES

   Third parties:

   
   
   
   
   
   

   t8. OTHER PAL .1BLES

   Short-term paya bles Trade union funds payable

   Payabl es arisine from equitizat on

   Payables to A PC Holdings Join I Stock Company Other short-Xeon pa}'ables

   Total

   Long-Term pa)'a bIes

   Provision for se› erance Pro› isions Berror ings and fin ance lease IiabilJties Other long-term pa5'ables

   Total

   404.350.601

   51052Q2f

   VND

   
   
   

   1 816 401. 073

   
   
   

   I 9L708.862.870

   3 1/03/2025

   VND 1.832.387.162

   2.417.578.793

   18.269.040.300

   3.878.071 .182

   26.397.077.437

   L313.098.016

   12.075.1 50.965

   1.094.000.000

   I4.484.248.98 I

   167ñ4S0?6

   I.6?5.J86.2J5

   01/01/2025

   VND

   
   
   

   9.86a. -8"..!i!

   
   
   
   
   
   

   01/01/2025:

   VND 1.968.079.962'

   2.4 I 7.578.793

   I8.269.040.3 00

   4 068 625.876

   26.723.324.931

   I .336.098.016

   12.075.15 0.9b5

   941200000

   1t356.408.981

   19.

   
   
   

   Reu'ard fund Social welfare fund kota I

   3 I /03/2025

   VND

   3.306.1 71.826

   73.802.666

   3.379.974.492

   01/01/2025

   VND

   3.469.671.826

   452.502.666

   3.922.174.492

   1. BORRO3A'I GS .AND FIN ATCPA L LE.ASE LIABILITIES

      /202

      Decrease during the period

      Increase during the period

      01/01/2025

      S hort-term borro» ings (*}	863.135.76fi.211		4.389.795.023	941.78fi.311.320
      Third parties - Borrov +ngs froni +nd+v iduolr	860.755.765.211		2.009.795.023	941 .785.311.320
      - Bo+-+ ov ings -cm oriter organiza/ip y.t
      - S£orr-tersi fiorro u lags /-osi 6on k
      - Box ids pg obIe due ›i rffi i? one cor
      Related pariies	1380.000.000		2.380.000.000
      Lo rig-term borrou in gs and fi na ocia I lease lia bilities	12.075. 150.965			I 2.073.150.96fi
      - Long-term finance leases	12.075. 15 0.965			12.075. I 50.965
      Total	87.5.210.916.176	83.039.341.132	4.389.79fi.fi23	953.860.462.285

      16

      xs cixNc rumour-Exroer hoist siocx comr.xxv

      No 1 Ngo Gia Tu SOeet, Long Xuyen CiP . An Giang Province

      Form B 09a - DN

      (Issued under Circular No. 200/201 4 T-BTC dated December 12, 2014. bJ' the Ministry of Finance)

      NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS

      Q1 2025

      Deta ils of sh o rt-term Ioan m ovem c nts d uring the period are as foI lo	Current period		Pre -ions pe rio d
      	VND		VND
      Opening bala nce	941.78fi.311.320		955.938.07 7.128
      New horror 'ings during the pdri9d	4.389.795.023		22.260.285.400
      Repa›'ments made	(22.460.079. 132)		{23.00 5.54 L36 1 )
      Other decreases	(60.579.262.000)
      Closing ba lance	863.135.76fi.21T		955.192.821.167
      Details of lon g-term loan m oi'em en ts du rin g the period are as foll or	Curentpzriod		Pre›'ious period
      Opening bala rice	VND 12.07l1S0.96s		AND 50.675.378.757
      Repay ment of borrowings
      Current portion of long-term borrowings transferred to short-term
      Closing bala rice	12.075.1 fi0.96fi		30.675.378.757

      AN GIANG IM PORT-EXPORT JO INT STOC K COM PAN Y

      No I Ngo G ia Tu Street, Long Xuyen City, An G iang Province

      Form B 09a - D N

      (1ssued under Circular to. 200/20 14/TT- BTC dated Deceit ber 1.2, 20.14, by the Ministry of Finance)

      (')

      Short-term bank loans

      The shoil-tel in loans arc used to meet the Company's working capital requii cments. The details ai e as follows:

      Third parties

      I^ie/noiii Develop me ii/ liwesf nrent Bouk Eoc

      Engl of period as o[3 1/ 13/2t)25 HND USD

      
      
      
      
      
      
      
      
      
      
      
      

      10. 140.663.195 10.3 42.465

      
      
      

      9. 512. 000. 000 1ñ. 3J2. 465

      
      
      
      
      
      

      Related parties

      
      
      

      632.663. 195

      
      
      

      2.380.000.000 0 2.380.000.000

      
      
      

      2.380.000.0 HO 6 in‹mI/is from disbursem em

      12'la eye at- for I"ND /orin

      
      
      

      long-term borrowings due for repayment were reclassified to short-term bon owings of the Company. Details are as follows:

      End of perio J a.s of 31/03/2025

      	AND	USD	Totctl	Tc•i-in	Int Crest rate
      Vietnam Joint Stock Co@iiercial Bank for	27. 186.741 .40 I		27.186.741 .401	60 months from	1.1 %/year for VN D loan
      Industry and Trade - Ho Chi Minh City Branch (VN D)				disbursement
      Trai phiéu AG MH212300-I No gñc	350.000.000.000		350.000.000.000	24 months from	I 2%/year for VND loan
      				disbursement
      AG M H222300 1 Bond- Principal	2.1.0.00 1.000.000		2.10.00 1.000.000	30 months from disbursement	12%/year for VN D loan
      Total	602.088.404.596	10.342.465	863.135.765.211

      AN GIANG IMPORT-EXPORT POINT STOCK COMPANY

      No 1 Ngo Gia Tu Street, Long Xuyen City, An Giang Province

      NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS

      Q1 2025

      p tp g p9g . py

      (Issued under C ircuIar No. 200/20 4/TT-BTC

      dated December 1 2, 20 14, by the Ministry of Finance)

   2. OWNER'S EQUITY

      1. Statement of changes in equity

         Charter capital

         roreign exchange Development

         differences investment fund

         Other equity funds Retained earnings

         Non-controlling

         interest

         Total

         	VN D	VND	VND	VND	VND	VND	YND
         As at 01/01/2024	182.000.000.000				(t60.173.420.802)		21.826.579. 198
         Profit/(loss) for the year					(259.794.620.031)		(259.794.620.031)
         Increase from disposal of subsidiaries					3.217.346.276		3.217.346.276
         Decrease from disposal of joint ventures					(9.013.051.734)		(9.013.051.734)
         and associates
         As at 31/12/2024	182.000.000.000	-			(425.763.746.291)	-	(143.763.746.291)
         Profit/(loss) for the current period Increase from disposal of subsidiaries					(18.853.222.813) 15.248.341.511	-	(18.853.222.813) 15.248.344 .5 4 4
         As a t 3T/03/202^i	182.000.000.000	-	-	- (d29.368.627.593)		-	(247.368.627.593)

         2K2 Transactions with owners and dividend distribution, profit distribution

         
         
         

         Current year

         - Owner's investment

         Opening balance of share capital	I 82.000.000.000	182.000.000.000
         Increase in share capital during the year
         Decrease in share capital during the year
         	I 82.000.000.000	182.000.000.000

         • Closing balance of share capital

         • Dividends and profits distributed

           2K3 Transactions with owners and dividend distribution, profit distribution

         • Dividends declared after the end of the reporting period: None

         • Dividends in arrears on cumulative preference shares: None

         
         
         

         214 C6 phieu

         31/03/2025			01/01/2025
         	Ordinary shares	Preference shares		Ordina ry shares	Preference shares
         - Number of shares registered for issuance	18.200.000			18.200.000
         - Number of shares sold to the public	18.200.000			18.200.000
         - Number of shares outstanding	18.200.000			18.200.000

         AN GIANG IMPORT-EXPORT JOINT STOCK COMPANY

         No 1 Ngo Gia Tu Street, Long Xuyen City, An Giang Province

         Form B 09a - DN

         (Issued under Circular No. 200/2014/TT-BTC dated December 12, 2014, by the Ministry of Finance)

         NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS

         Q1 2025

   3. REVENUE FROM SALE OF GOODS AND REDENRING OF SERVICES

      Revenue from sale of food products Revenue from sale of fertilizers and seeds Revenue from CNC services

      Other revenue

      Total

      Deductions Sales discounts Sales returns

      Other deductions Net revenue

      Revenue from sale of food products Revenue from sale of fertilizers and seeds Revenue from CNC services

      Other revenue Total

   4. COST OF GOODS SOLD

      Cost of sales from food products

      Cost of sales from fertilizers and rice seeds Cost of CNC services and processing Other cost of goods sob d

      Total

   5. FINANCIAL INCOME

      Net profit from the disposal of investments in other entitie: Interest income from bank deposits and loans

      Realized foreign exchange gains

      Total

   6. FINANCIAL COSTS

      Interest expenses

      Realized foreign exchange loss

      From 01/01/2025 to 31/03/2025

      VND 17.685.220.582

      3.192.92 9.754

      20.878.150.336

      I 7.685.220.5 82

      3.192.929.754

      20.878.150.336

      From 01/01/2025 to 31/03/2025

      VND 15.538.396.1 01

      5.169.051.862

      20.707.447.963

      From 01/01/2025 to 3 I /03/2025

      VND 17.645.299.278

      37.307.722

      5.980.466

      17.688.587.466

      From 01/01/2025 to 31/03/2025

      VND 5.202.563.96 I

      3.030.055

      From 01/01/2024 to 31/03/2024

      VND 53.540.229.130

      2.0 I 4.540.715

      99.642.857

      3.063 .506.513

      58.717.919.215

      11.517.975

      11.517.975

      53.528. 711.155

      2.014.540.7l 5

      99.642.85 7

      " .063 .506.513

      58.706.401.240

      From 01/01/2024 to 31/03/2024

      VND

      5 l .552.347.597' , 'i

      1.903 .870.537 •

      88.000.70 1

      7.679.457.391

      61.223.676.226

      From 01/01/2024 to 31/03/2024

      VND

      16.701 .942

      139.706.986

      156.408.928

      From 01/01/2024 to 31/03/2024

      VND 5.739.864.780

      1.585.492

      Financial investment expenses 672.043.788

      Total

   7. SELLING EXPENSES

   Employee expenses

   Material and packaging expenses

   S.205.594.016

   From 01/01/2025 to 31/03/2025

   
   
   

   315.530.1 50

   264.52 I .558

   6.413.494.060

   From 01/01/2024 to 31/03/2024

   VND

   890.845.5 99

   243.224.237

   AN GIANG IMPORT-EXPORT JOINT STOCK COMPANY

   No 1 Ngo Gia Tu Street, Long Xuyen City, An Giang Province

   Form B 09a - DN

   (Issued under Circular No. 200/2014/TT-BTC dated December 12, 2014, by the Ministry of Finance)

   NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS

   Q1 2025

   
   
   
   
   
   

   Tool and supplies expenses Depreciation of fixed assets Warranty expenses

   	Outsourced service expenses	260.727.170		820.073.424
   	Other cash expenses	55.359.096		39.433 .473
   	Total	896.137.974		1.993.576.733
   26.	GENERAL AND ADMINISTRATIVE EXPENSES
   		From 01/01/2025		From 01/01/2024
   		to 31/03/2025		to 31/03/2024
   		VN D		VND
   	Management employee expenses	1.415.365.150		1.764.134.600
   	Office supplies expenses	277.975.011		548.308.712
   	Depreciation of fixed assets	1.727.210.819		1.949.651.238
   	Taxes, fees, and levies	388.874. 750		I I 8.303 .512
   	Provision expenses
   	Outsourced service expenses	386.517.410		(44.986.725)
   	Other cash expenses	593.302. 953		339.093.214
   	Total	4.789.246.093		4.674.504.551
   26.	MANUFACTURING COSTS BY ELEMENT	From 01/01/2025		From 01/01/20°4,
   		to 31/03/2025 VND		to 31 /03/2024, VND'°
   	Raw material costs	7.179.375.325		27.175.497.22'5
   	Labor costs	2.318.439.3 00		4.091
   	Depreciation costs	6.380.035.383		5.646.740.247
   	Outsourced service expenses	1.661.592.039		3.539.870.090
   	Other costs	1.157.441.43 0		942.149.518
   	Total	18.696.883.477		4J .395.889.762
   27.	OTHER PROFIT
   		From 01/01/2025		From 01/01/2024
   		to 3 I/03/2025		to 31/03/2024
   		VND		VN D
   	Proceeds from disposal of fixed assets	I 86.363 .636
   	Other extraordinary income	109.507.751		615.480.944
   	Other income	295.871.387		615.480.944
   	Loss from disposal of fixed assets	25.857.683.217
   	Other extraordinary expenses	259.722.739		111.511.703
   	Other expenses	26.117.405.956		111.511.703
   	Other profit	(25.821.534.569)		505. 969.241
   28.	CORPORATE INCOME TAX EXPENSES	From 01/0 l /2025		From 01/01/2024
   		to 31/03/2025		to 31/03/2024
   	Total accounting profit befo re tax	VND (18.853.222.813)		VND (14.938.472.161)
   	Adjustments for taxable income
   	Deduct. Adjiistments tliai reduce the profit before tax 4 dd Ex yenses no I deductible for tax purposes			5.913 762.!46

   AN GIANG lM PORT-EXPORT JOINT STOCK COMPANY

   No l N go Gia Tu Street, Long Xuyen City, An Giang Province

   Form B 09a - DN

   (tssued under Circular No. 200/2014/TT-BTC dated December 12, 2014, by the Ministry of Finance)

   NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS

   Q1 2025

   Total taxable income Total income subject to tax	(18.853.222.813)	(9.024.709.615)
   Corporate income tax rate
   - Agricultural business activities	15%	1 5%
   - Other activities	20%	20'/o
   Corporate income tax payable for the year
   Current income tax expense (')

   (*) The corporate income tax expense for the financial year is estimated based on taxable income and may be subject to adjustments depending on the tax authorities' audit.

   1. BAS IC EARNINGS PER SHARE

      Net income after corporate income tax Adjustments for increases or decreases in profit to determine the profit attrlbutable to common shares

      Profit attributah le to common shares

      Weighted averap•e number of common shares outstanding

      From 01/01/2025 to 31/03/2025

      VND (18.853 .222.813)

      (18.853.222.813)

      18.200.000

      From 01/01/2024 to 31/03/2024

      VND (14.938.472.161)

      
      
      

      (1 4.938.472.1 61)

      1 8.200.000

      during the period

      Basic earnings per share

      (1.036)

      (821)

      AN GIANG IIIPORT-EXPORT JOIN T STOCK CO'4PANI'

      No I Ngo Gia Tu Street. Long Xuyen Cif'. An Giang Province

      Form B 09a - DN

      (Issued under Circular No. 200/2014/TT-BTC dated Decem her 12. 2014. by the Ministry of Finance)

      NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS

      Q;2025

   2. TRANSF CTI ONS IYITH REL.ITED PARTIES

      Details of key related parties and the nature of relati onsliips during the 2025 financial ear are as folloi s:

      Compan y name

      • Angimex - Kiloku Co.. Ltd

      • Golden Paddy Joint Stock Company

      • Louis Angimex 4 rading Compan} Limited

      • Angimex Furious Company Limited

      • Angimex Food Joint Stcck Company '''

      • GKM Hol dings Joint Stock Company

      • Lien Hoa Dong Tien Coin panj Limited

      • An Truong An .loint Stock Company - Ho Chi Minh Citi Branch

      • Tra0 Thi Cam Cham

      II The subsidiar) as reclassified as an ossociate os of 12.3.2.025

      Relationship Joint venture Associate Associate Associate

      Associate

      Entip related to key management personnel Enti9 related to key management personnel Entip related to Let' management personnel Kej management personnel

      305 Transactions »'ith related pa rties during 2025

      Related parties Relationship

      1. Rex en ue from sales of goods and pro 'ision of sern ices

         • .Jiiginiex - Ki/oiii Co.. Ltd Joint venture

         • .4iiginiex Fui-ious Comfort j Lineited Associate

         • .4nTimex Food Joint Stock Compan› Associate

      2. Cost of goods sold and sern ice reden red

         • Lie n Hoa Dong Tt'eii Compan›› Limited EntiH related to key management per-soiliiel

      3. Purchase of shares

         • GK.k I Holdin gs Joinl Stock Compani E mite relaled In Rev inane gement personnel

      From 01/01/2025 to 31/03/2025

      VND 1.552.950.44 1

      /"69.9!4.68 F

      75t7.000. 000

      J? 99J. 767

      5.585.315.750

      
      
      

      Frcm 0.1/01/2024 to 31/03/2024

      VND 809.844.680

      709 9J4. 680

      39.890. ONO

      8.8?2.600.000

      
      
      

      is )

      Sale of shares

      - GM 1 Holdings Joint Stock footpath' EntiR i elated to key iiianageinent pe+-soi1nel

      3.364.?60.000

      
      
      
      
      
      

      Transfer of contributed capital in A ngimex Food Company Limited

      - Tt-an Thi Cain C/iaiii he›' iiionage ment personnel

      1. Receii ables from and paJ'ables to related parfies as at 31/03/2025 Related parties Relationship

         i) Short-term receii'ables from customers

         - Golden Poddy Joim Stock Conipan) .Associate

         
         
         
         
         
         
         
         
         

         - Lten Hoa Dong Tt'eii Conipanv Liniited Entity i-elated to kei nionageni cut

         1.255. 524.000

         
         
         
         
         
         

         01/01/2025

         
         
         

         7.556.686.803

         6. 70#.92?.8J 0

         8J J. 763. 9JJ

         - ñ-an Thi Cam Liam ii) Short-term add ances to suppliers - .1n Tritong .4ii Joint Stock Coinpani - Ho Clii I linh Cil x Branch	Kei management personiie 1 Emit i elated to te› iiianolenient per soiine 1	772997?600 474.329817
         iii) Short-term trade payables		43.060. 080.958	7.783.000.000
         - Anginiex Food Joint Stock Compon)	.Assoc rate	43. 06h.38.0.9! 8
         	Eiil it ' relote d to key management Emili'l)› reloted to key nianagem ent		?.673. 000.000 i. ?7.0.000. 000

         • .Anginiex Fw-io us Cowpaii Limited

         • Lien Hoa Dong Tien Company Limited

         AN GIANG IMPORT-EXPORT JOINT STOCK COMPANY

         No I Ngo Gia Tu Street, Long Xuyen City. An Giang Province

         Form B 09a - DN

         (Issued under Circular No. 200/2014/TT-BTC dated December 12, 20 t4, by the Ministry of Finance)

         NOTES TO TBE INTERIM CONSOLIDATED FINANCIAL STATEMENTS

         Q1 2025

         iv)	Short-term advances from customers		17.462.000.000	17.462.000.000
         	- GSM Holdings Joint Stock Company	£n/i/y related to key management personnel	17.462.000.000	17.462.000.000
         iv)	Loans		2.380.000.000
         	- Angimex Food Joint Stock Company	Associate	2.$80.000.000

      2. Compensation for key management personnel

      1. Key management personnel

         No.

         Name

         
         
         

         Benr4 of Directors

         Appointment Date Termination Date

         Mr. Le Tien Thinh	Chairman	29/12/2022
         2 Mr. Chu Van Dung	Independent	25/04/2024
         	Member
         3 Mr. Do Minh Duc	Member	29/06/2023
         4 Mr. Nguyen Doan Manh Hieu	Member	29/06/2023
         5 Mr. Nguyen Huu Phu	Member	06/11/2023
         6 Mr. Lam Truong Huy	Secretary	15/03/2025
         7 Ms. Ly My Huong	Secretary	01/06/2024	15/03/2025
         Audit Committee (*)
         1 Mr. Chu Van Dung	Chairman	25/04/2024
         2 Mr. Vo Kim Nguyen	Chairman	06/07/2023	25/04/2024
         3 Mr. Do Minh Duc	Member	06/07/2023

         
         
         
         
         
         

         (*) According to the Minutes of the Annual General Meeting of Shareholders No. 124/BB-DHDCD dated 29/06/2023, the Company established an Audit Committee under the Board of Directors to replace the Supervisory Board, which was dismissed on 29/06/2023.

         Executive Board and Other Key Management Personnel

         I Mr. Luong Due Tann Chief Executive Officer

2. Ms. Tran Thi Cam Cham Chief Accountant

1. Remuneration for Key Management Personnel and Related Parties

No. Name Position

Remuneration for Board members, Secrete q, »a Independent Board members

I 8/10/2024 22/06/2017

From 01/01/2025 to 31/03/2025

From 01/01/2024 to 31/03/2024

Salaries for Executive Board and Other Key Management Personnel

47.500.000

47.500.000

AN GIANG IMPORT-EXPORT JOINT STOCK COMPANY

No 1 Ngo Gia Tu Street. Long Xuyen Cir. An Giang Province

Form B 09a - BN

(Issued under Circular No. 200/2014/TT-BTC dated December 12. 2014. by the Ministr,' of Finance)

Q1 2025

1. OPERATING SEG 6IENTS BY BUSINESS AND GEOGRAPHICAL AREA

   1. Segment Reporting - By Business Segment

Foodstuff

Others

Total

VND

Operating Results

Total

31.2 Segment Reporting - By Geographical Area

Nam 2025

1.244.732.621.626

Revenue

Cost of goods sold Gross profit

Revenue

Cost of goods sold Gross profit

Domestic VND

20.167.576.192

20.072.943. 963

94.632.229

Domestic VND

49.144.321.240

52.537.596. 753

(3.393.275.513)

Foreign Total

VND VND

710.574. 144 20.878.150.336

634.504.000 20.707.447.963

76.070.144 170.702.373

Nam 2024

Foreign Total

VND VND

9.562.080.000 58.706.40 1.240

8.686.079.473 61.223.676.226

876.000.527 (2.517.274.986)

PREPARER

HUYNH MINH PHU ONG

CHIEF ACCOUNTANT

TRAN THI CAM CHAM