An Phu Irradiation JscUPCOM: APC

Financial Statement 4 Quarter Of 2025.

· Issued by An Phu Irradiation Jsc
AN PHU IRRADIATION JOINT STOCK COMPANY

No: 01/CBTT.API

THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness

An Phu, January 20, 2026

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 4" quarter of 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 IB, An Phu Ward, Ho Chi Minh City.

      - Contact phone: 0274 371 3116 Fax: 0274 371 4036

    • E-mail: mai.tth@apic.com.vn Website: https://www.apic.com.on

  2. Disclosure information content:

    • Financial Statements for the quarter 4"' year 2025:

      O 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 2024 audited financial statements):

      O Yes

      Explanation document if applicable:

      O Nu

      O 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 2024 audited financial statements):



      O Yes

      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 D Nn

      Explanation document if applicable:

      O Yes D 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

      Explanation document if applicable:

      D Yes O No

  3. This information has been discolsed on the company's website on January 20, 2026 at the link: https://www.apic.com.vn.

Attachments: Financial StatementsfOF the 4"' quarteryear 2025; Explanation document.

Authorized person to disclose information

ACCOUNTANT

CÖ PHAN

CHIEU XA



Recipients:

  • As states above;

  • Archived: Secretary of the BoDs.

TRAN THI HONG MAI

CÔNG TY C Ổ PHẦN CHIẾU XẠ AN PHÚ

Digitally signed by CÔNG TY C Ổ PHẦN CHIẾU XẠ AN PHÚ DN: C=VN, S=BÌNH





DƯƠNG, L=Thành ph ố Thuận An, CN=CÔNG TY C Ổ PHẦN CHIẾU XẠ AN PHÚ, OID.0.9.2342.19200300 100.1.1=MST:

3700480244

Reason: I am the author of this document Location:

Date: 2026-01-20 18:42

12

Foxit Reader Version: 9.4.1

A P I R A

AN PHU IRRADIATION JOINT STOCK COMPANY

Address: No. 119A/2, Gioup 4, Quainter 1B, An Pliu Ward, 4 huan An City, Binli Duong Province

FINANCIAL STATEMENTS

Quarter 4 year 2025

  1. BALANCE SHEET

  2. INCOME STATEMENT

  3. CASH FLOW STATEMENT

  4. NOTES TO THE FINANCIAL STATEMENTS

AN 1'HU I ItltAlJI A'I'ION JOIN F S'1"OCK COMI•ANY

COMDINED BALANCE SHEET

As of 31 Deceiiibei' 2025

Form 11 0I - DN

Uiiii. (NIT



ASSETS

Cotle

Note

El ‹ling balance

31/12/2025

Beginning balance

01/01/2025

A. CURRENT ASSE'fS

100

80.633.446.829

87.876.737.366

I. Cash and cash equivalents

110

V.1

8.169.024.767

7.689.043.385

1. Cash

111

$.I 69.024.767

7.689.043.385

2. Cash equivalents

11 2

II. Short-tei-in financial investments

120

9.440.960.000

10.641.874.556

1. Trading securities

121

2. Provisions for devaluation of trading sccurilics

122

3. I Ield-to-maturity investments

123

V.2

9.440.960.000

10.641.874.55 6

II I. Short-tci-iii receivables

130

54.698.069.522

59.495.603.256

1. Short-term trade reccivables

UI

V.3

I 6.725.784.105

I 9.724.899.908

2. Short-term ptepayinents to suppliers

132

V.4

44.926.311. 116

46.843.774.924

3 Short-term inter-coiiipany reccivables

4. lteceivablcs according to ihe progress of

133

480. 760.006

construction contract

134

5. lteceivablcs for short-term loans

1u5

6. Otl›ct short-ter‹n icccivablcs

136

V.5a

366.491.616

275.555. 142

7. Allowance for short-term doubtful debts

137

V.6

(7.80 1.277.321 )

(7.348.626.7 18)

8. I9cficit assets for trcatincnt

139

IV. I nvcntories

140

2.572.190.094

2.834.749.710

I . Inventories

14 I

V.7

2.572. 190.084

2.834.749. 710

2. Allowance for inventories

149

V. Other current assets

150

5.753.202.456

7.2 l5.466.459

I . Short-tcrni prepaid expenses

15I

V.Sa

1.553.294.053

995.973. 234

2. Dediictiblc VA'l'

152

1.685.400.956

3.704.985.778

3. I'axcs and other receivables from the State

153

V.14b

2.514.507.447

2.5 I 4.507.447

4. I radins Gover@rent bonds

154

5. Other cut i cut assets

155





IN PHu innxDIATION JOINT STOCK COMPANY

COMBINED BALANCE SHEET

As of JI Dyci•iiiber 2025

Form B 01 - DN

Unil.' UJ

co





ASSETS

n. NON-C UItItEN+ assi‹ rs

Cotle

2oo

Note

Ending balance3l/l2/2025

665.629.171.818

Beginniiig

baIancc0l/01/2025

726.315.830.690

I. Long-term receivables

210

10.348.350.000

10.3J8.350.000

1. Long-tei in trade receivables

211

2. Long-tern prepayiiients to suppliers

212

3. Working capital in affiliates

213

4. Long-term inter-company reccivables

214

5. Itcceivablcs for long-tcrin loans

215

6. Other long-tcrin receivables

216

V.5b

10.348.350.000

10.348.350.000

7. Allowance for long-term doubtful debts

219

11. Fixed assets

220

564.323.777.153

616.478.987.536

I. £angibJe Axed asscts

221

544.295.373.274

594.797.826.783

- Historical cost

222

930. 759. 266. 221

930.886. 436.80J

- Accumulated depreciolion

223

(386. 463. $92.947)

(336. 088. 610.020)

2. 1.inancial leased assets

224

- //isforicn/ cost

225

- Aeciuruilalc•d depreciation

226

3. Intangible fixed assets

227

20.028.403.879

21.681.160.753

- IIistoi'ical cosl

228

40.SMS. 943. 633

40.565. 943. Fi33

- Accimi iilatc•d depreciation

229

(20.537.539. 754)

(18.884. 782.880)

III. Investment Jn-opci-ty

230

- Historical costs

231

- Accurntilatcd depreciation

232

IV. Long-term assets in process

240

1.854.722.750

78.000.000

1. Long-term work in process

241

2. Construction-in-progress

242

V.9

I .854.722.750

78.000.000

V. Long-tcrni ri auncial invcstnicnts

250

I. lnvcstinents in subsidiarics

25.1

2. Investinents in joint venitires and associatcs

252

3. Investincnts in othci' cntities

253

4. Provisions for devaluation of long-term financial investirients

254

5. held-to-maturity investments

255

VI. Otliei' non-curi-cnt assets

260

89.102.321.915

99.4t0.493.154

  1. I.ong-term prepaid cxpciises

  2. Deferred income tax assets

26.1 V. 8b

262

89. 1.02.321.915

99.410% .134

3. Long-term components and sparc paris

263

4. Olher non-current assels

268

TOTAL ASSETS

270

746.262.618.647 814.192.568.056

G







Earlier from An Phu Irradiation Jsc

All An Phu Irradiation Jsc news releases