An Phu Irradiation JscUPCOM: APC

Combined interim financial statements for 6m 2025.

· Issued by An Phu Irradiation Jsc

AN PHU IBRADIATION JOINT STOCK CO6TPANY

No: 19/CBTT.API

THE SOClALIS' REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

Ail Plan, Atigu›t 18, 2025

PERIODIC DISCLOSURE OF FINANCIAL STATEMENTS

To: Hanoi Stock Exchange

Incompliance with Clause 3, Article 14 of Circular No. 96/2020/TT-BTC dated November 16, issued by the Ministry of Finance, guiding the disclosure of information in the securities market, An Phu Irradiation Joint Stock Company submits the disclosure of its financial statements for the semi - mutual financial statement for 2025 to Hanoi Stock Exchange as follows:

  1. Organization Name: AN PHU IRRADIATION JOINT STOCK COMPANY

    • Securities symbol: APC

    • Address.' No. 119A/2, Group 4, Quarter lB, An Phu Ward, Thuan An City, Binh Duong Province

    • Contact phone: 0274 371 3116

    • E-mail: mai.tth a'apic.com.mli

  2. Disclosure information content:

    Fax: 0274 371 4036

    Website: https://www.apic.com.vn

    • Semi - annual Financial Statements for the fisca1 year ending December 31, 2025:

      D Separate Financial Statements (The listed organization has no subsidiaries, and the superior accounting unit has no affiliated units);

      O Consolidated Financial Statements (The listed organization has subsidiaries);

      D Combined Financial Statements (The listed organization has affiliated units with separate accounting systems).



    • Cases requiring explanation:

      The auditor provided an opinion that is not a full acceptance of the Financial Statements (for the reviewd / audited financial statements):

      O Yes a l‹o

      Explanation document if applicable:

      D Yes O No

      Profit after tax in the reporting period shows a deviation of 5% or more before and after the audit, or shifts from loss to profit or' vice versa (for the reviewd / audited fuiancial statCments):

      O Yes D NO

      Explanation document if applicable:

      O Yes O No

      + Profit after tax in the income statement of the reporting period changes by 10% or more compared to the same period of the previous year:



      O Yes O NO

      Explanation document if applicable:

      I



      O Yes O No

      + Profit after tax in the reporting period is a loss, shifts from profit to loss compared to the same period of the previous year or vice versa:

      D Yes O No

      Explanation document if applicable:

      D Yes O No

  3. This information has been discolsed on the company's website on .4iigH›'f 13, 2025 at the link: https://www.apic.com.vn.

    Attachments: !?emi - animal Financial Statements for the fiscal yeaF ending December 31, 2025; Explanation document.

    Recipients:

    • As states above;

    • Archived: Secretary of the BoDs.

Authorized person to disclose information

NTANT



CÔNG TY CỔ PHẦN CHIẾU XẠ AN PHÚ

Digitally signed by CÔNG TY CỔ PHẦN CHIẾU XẠ AN PHÚ

DN: C=VN, S=BÌNH

DƯƠNG, L=Thành phố Thuận An, CN=CÔNG TY CỔ PHẦN CHIẾU XẠ AN PHÚ, OID.0.9.2342.19200300.1 00.1.1=MST:3700480244

Reason: I am the author of this document Location: your signing location here

Date: 2025-08-13 15:58:

00

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TRAN THI HONG MAI



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COMBINED INTERIM FINANCIAL STATEMENTS

FOR THE FIRST 6 MONTHS

OF THE FISCAL YEAR ENDING 31 DECEMBER 2025

AN PHU IRRADIATION JOINT STOCX COMPANY

AN PHU IRRADIATION JOINT STOCK COMPANY

I

CONTENTS

1. COiltCfltS





2. Statement of the Board of Directors

3. Report On The Interim Financial Information Review

s

4. Combined Interim Balance Sheet as of 30 June 2025

s - 9

5. Combined Interim Income Statement

for the first 6 months of the fiscal year ending 31 December 2025

10

6. Combined Interim Cash Flow Statement

for the first 6 months of the fiscal year ending 31 December 2025

11 - 12

7. Notes to the Combined Interim Financial Statements

for the first 6 months of the fiscal year ending 31 December 2025

13 - 34

8. Appendix

35

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AN PHU IRRADIATION 3OENT STOCK COMPANY STATEMENT OF THE BOARD OF DIRECTORS

The Board of Directors of An Phu Irradiation Joint Stock Company (hereinafter referred to as "the Company") presents this statement together with the Combined Interim Financial Statements for the first 6 months of the fiscal year ending 31 December 2025.

Business highlights

An Phu Irradiation Joint Stock Company has been operating in line with:

  • The Business Registration Certificate No. 3700480244, initially registered on 20 January 2003 and 16"' amended on 24 June 2025, granted by Binh Duong Province Department of Finance;

  • The Investment Incentive Certificate No. 73/CN-UB dated 30 June 2003, granted by the People's Committee of Binh Duong Province;

    The Investment Registration Certificate (project code) No. 6803760767, initially certified on 26 October 2009 and 2'damended on 16 December 2016, granted by Vinh Long Industrial Zones Authority;

  • The Investment Registration Certificate (project code) No. 2530281101, initially certified on 23 October 2018, granted by Bac Ninh Industrial Zones Authority;

  • The Investment Registration Certificate (project code) No. 7538722580, initially certified on 22 November 2019 and 1" amended on 08 December 2021, granted by Saigon Hi-tech Park Authority;

  • The Representative Office Operation Registration Certificate No. 3700480244-004, initially certified on 13 October 2023, granted by Ho Chi Minh City Department of Planning and Investment.

    On 22 January 2010, the Company's shares were listed on Ho Chi Minh Stock Exchange with securities code of APC. On 02 May 2024, the Company's shares were delisted from Ho Chi Minh Stock Exchange.

    On 08 May 2024, the Company's shares were listed on Hanoi Stock Exchange with securities code of APC. Head office

  • Address

  • Tel.

  • Fax

    No. 119A/2, Group 4, lB Quarter, An Phu Ward, Ho Chi Minh City.



    +84 (0274) 371 3116

    +84 (0274) 371 4036

    The Company has the following affiliates:

    Affiliate Address _ An Phu Irradiation Joint Stock Lots C1 and C2, Binh Minh Industrial Park, My Loi Hamlet, Cai Company - Branch 1 Von Ward, Vinh Long Province

    An Phu Irradiation Joint Stock No. 29, Road 9, VSIP Bac Ninh Industrial - Urban - Service Park, Company - Branch 2 Dai Dong Commune, Bac Ninh Province

    An Phu Irradiation Joint Stock Lots E6 - 6 and E6 - 7, D1 Road, Hi-Tech Park, Long Binh Ward, Company - Branch 3 Ho Chi Minh City

    An Phu Irradiation Joint Stock No. 157 Le Thanh Ton Street, Saigon Ward, Ho Chi Minh City Company - Representative Office in

    Ho Chi Minh City

    The principal business activities of the Company are:

    To irradiate and sterilize aquatic products and medical instruments; to irradiate, preserve industrial products and other consumption products;

  • To preserve frozen vegetables and frozen foods;

    To wholesale seafood, meat products, agricultural products of all kinds;

    To produce basic chemicals (not producing at the head office where is only acted as a transaction office);

  • To wholesale other chemicals (except for those in Schedule 1 under the International Convention);

To research and develop irradiation technology applied in the fields of new material technology; nanotechnology, medicine and healthcare.

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