--
BECAMEX INFRASTRUCTURE DEVELOPMENT JOINT STOCK COMPANY
----------
Ký bởi: CÔNG TY CỔ PHẦN PHÁT TRIỂN HẠ TẦNG KỸ THUẬT
Email: info@becamexijc.com
Ngày ký: 29/08/2025 09:16:30 +07:00
Xác thực bởi: Viettel-CA SHA2
THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------
Ho Chi Minh city, 29, August 2025
DISCLOSURE OF INFORMATION
To: - The State Securities Commission;
- Ho Chi Minh City Stock Exchange.
Name of organization: Becamex Infrastructure Development Joint Stock Company
Stock code: IJC
Address: No. 230 Binh Duong Avenue, Phu Loi Ward, Ho Chi Minh City
Tel. 0274 3848789 E-mail: info@becamexijc.com
Spokesman: Trinh Thanh Hung. Position: Chief Executive Officer
Information disclosure type: Periodic Extraordinary On demand
Content of information disclosure:
Becamex Infrastructure Development Joint Stock Company hereby discloses the consolidated interim financial statements (for the first 6 months of the fiscal year ending 31 December 2025)
This information was published on the Company's website on 29, August 2025, at the link https://www.becamexijc.com/Quanhecodong.
We hereby certify that the information disclosed is true and correct and we bear the full responsibility to the law for the disclosed information.
To:
As above;
Archives: Office of BOD
Organization representative
PHÁT
Digitally signed by CÔNG TY CỔ PHẦN PHÁT TRIỂN HẠ TẦNG KỸ THUẬT
Legal Representative
CÔNG TY
CỔ PHẦN
TRIỂN HẠ
DN: C=VN, S=HỒ CHÍ MINH, L=PHÚ LỢI, CN=CÔNG TY CỔ PHẦN PHÁT TRIỂN HẠ TẦNG KỸ THUẬT, OID.0.9.2342.19200300.100.
TẦNG KỸ THUẬT
1.1=MST:3700805566
Reason: I am approving this document
Location: your signing location here
Date: 2025.08.29 14:48:
35+07'00'
Foxit Reader Version: 10.1.1
TRINH THANH HUNG
Chief Executive Officer
Attached documents:
Consolidated interim financial statements (for the first 6 months of the fiscal year ending 31 December 2025)
TTNB-25080062
CONSOLIDATED INTERIM FINANCIAL STATEMENTS
FOR THE FIRST 6 MONTHS
OF THE FISCAL YEAR ENDING 31 DECEMBER 2025
BECAMEX INFRASTRUCTURE DEVELOPMENT
JOINT STOCK COMPANY
BECAMEX INFRASTRUCTURE DEVELOPMENT JOINT STOCK COf4PANY
CONTENTS
Contents
Statement of the Board of Directors
Report On The Review Of Interim Financial Information
Consolidated Interim Balance Sheet as of 30 June 2025
Consolidated Interim Income Statement
for the first 6 months of the fiscal year ending 31 December 2025
Consolidated Interim Cash Flow Statement
for the first 6 months of the fiscal year ending 31 December 2025
Notes to the Consolidated Interim Financial Statements
for the first 6 months of the fiscal year ending 31 December 2025
Appendix
Page
1
2 - 4
6 - 9
10
11 - 12
13 - 50
51 - 54
BECAMEX INFRASTRUCTURE DEVELOPMENT 3OINT STOCK COMPANY
STATEMENT OF THE BOARD OF DIRECTORShe Board of Directors of Becamex Infrastructure Development Joint Stock Company (hereinafier referred to as "the Company") presents this statement together with the Consolidated Interim Financial Statements for the first 6 months of the fiscal year ending 31 December 2025, including the Interim Financial
Statements of the Company and those of its subsidiaries (hereinafter collectively referred to as "the Group")Business bighlights
Becamex Infrastructure Development Joint Stock Company was transformed from Highway 13 Project directly under Investment and Industrial Development Corporation (Investment and Industrial Development Joint Stock Corporation now') according to the Decision No. 113 1/QD-UBND dated 01 March 2007 of the People's Committee of Binh Duong Province. The Company has been operating in line with the Business Registration Certificate No. 3700805566, initially registered on 02 July 2007 and 15" amended on 13 February 2025, granted by Binh Duong Province Department of Planning and Investment (now is Ho Chi Minh City Department of Finance).
On 19 April 2010, the Company's stocks were officially listed on the Ho Chi Minh City Stock Exchange under the Decision No. 64/20 10/QD-SGDHCM dated 05 April 2010 of the Ho Chi Minh City Stock Exchange with the stock code of UC.
Head office
- Address : No. 230 Binh Duong Avenue, Phu Loi Ward, Ho Chi Minh City, Vietnam Tel. : (84-274) 3848 789
- Y ax : (84-274) 3848 678
The principal business activities of the Company are:To invest, construct and operate technical infrastructure of industrial parks, residential areas and urban areas. To trade in real estate and lease houses, apartments, factories and offices. To provide workers' housing services. To trade, transfer, lease, lease then purchase real estate (according to the Provincial Planning);
To inspect construction quality; to test construction materials; To trade in consmiction equipment and mechanical machinery;
To produce construction materials;
To produce supp Iies, materials and goods for consumer production;
To make financial investments in other domestic and foreign enterprises;
To trade in construction materials;
To take care of trees, flower gardens and ornamental plants;
To give consultancy on civil, public, industrial, traffic, technical infrastructure works. To give consultancy and make detailed plans, general estimation, to make, appraise investment projects for residential areas, urban areas, industrial parks, civil, industrial, traffic works; to supervise the construction of traffic works; to supervise the construction and completion of civil & industrial works; to supervise the construction and completion of bridges and roads; to design, verify the architecture of civil and industrial works; to design and verify the construction of traffic works (bridges, roads); to design and verify the construction of urban technical infrastructure works; to give consultancy on construction investment management of civil, industrial, traffic, irrigation and technical infrastructure projects; to organize invitation for bid, bidding, and selection of contractors in construction and procurement of machinery and equipment;
To prov ide real estate brokerage, val uation, trading fioor, consultancy, auction, advert isin g and management services;
To mine and process minerals;
To trade in precast concrete components. To trade in supplies, materials and goods for consumer production;
To construct railways; To construct roads;
BECAI"4EX INFRASTRUCTURE DEVELOPPIENT 3OINT STOCK CONPANYSTATEMENT OF THE BOARD OF DIRECTORS (cont.)
To construct electrical works;
To construct water supply and drainage works;
To construct telecommunications and information works; To construct other public works;
To construct residential houses;
To construct non-residential houses;
To maintain, repair and operate toll stations. To operate construction investment projects under the BOT, BT method;
To install water supply, drainage, heating and air conditioning systems;
To grow vegetables, beans of all kinds and flowers;
To produce concrete and products from concrete, cement and plaster; To lease unmanned machinery, equipment and other tangible items; To construct civil and industrial electricity works;
To construct other civil ens'neering works.
Board of Directors and Executive Board
The Board of Directors, the Supervisory Board, the Internal Audit Board and the Board of Management of the Company during the period and as of the date of this statement include:
ltte Board of Directors
Full name
Mr. Do Quang Ngon
Mr. Quang Van Viet Cuong Mr. Tran Thien The
Ms. Vo Thi Huyen Trang
Ms. Le Thi Xuan DieuThe 6upervfsoJ Board
Full name
Mr. Nguyen Hai Hoang
Ms Le Thi Thuy Duong
Ms. Mai Thi Huynh Maifhe Internal Audit Board
name
Ms. Tran Nguyen Thao Ms. Phan Hong Phuong Ms. Bui Phuong Hong
The Board of Management
Full name
Mr. Trinh Thanh Hung Ms. Vo Thi Huyen Trang Mr. Tran Ngoc H ien
Ms. But Thi Thuy
Position
Chairman
Vice Chairman Member Member
Independent Member
Position
Head of the Board Member
Member
Position
Head of the Board
Member Member
Position
Chief Executive Officer
Deputy Chief Executive Officer Deputy Chief Executive Officer Chief Accountant cum
Chief Financial Officer
Appointing/reappointing date Appointed on 15 April 2022
Reappointed on 1 5 April 2022
Reappointed on 15 April 2022
Reappolnted on 15 April 2022
Appointed on 07 April 2023
Appointing/reappointing date Appointed on 15 April 2022
Reappointed on 15 April 2022
Appointed on 19 April 2024
Appointing date &C
Appointed on 30 March 202 I
Appointed on 16 May 2022
Appointed on 1 6 May 2022
Appointing/reappointing date Appointed on 15 April 2022
Reappointed on 27 July 2022
Appointed on 30 March 2021
Appointed on 30 March 202 l
Appointed on 15 April 2022
Legal Representative
The Company's legal representative during the period and as of the date of this statement is Mr. Trinh Thanh Hung - Chief Executive Officer (appointed on 1 5 April 2022).
BECAf'IEX INFRASTRUCTURE DEVELOPMENT 3OINT STOCK COMPANYSTATEMENT OF THE BOARD OF DIRECTORS (cont.)
Auditors
A&C Auditing and Consulting Co., Ltd. has been appointed to perform the review on the Group's
Consolidated Interim Financial Statements for the first 6 months of the fiscal year ending 31 December
2025.Responsibilities of the Board of Management
The Board of Management is responsible for the preparation of the Consolidated Interim Financial Statements to give a true and fair view of the consolidated interim financial position, the consolidated interim financial performance and the consolidated interim cash flows of the Group during the period. In order to prepare these Consolidated Interim Financial Statements, the Board of Management must:
« select appropriate accounting policies and apply them consistently;
make judgments and estimates reasonably and prudently;
state clearly whether the accounting standards applied to the Group are followed or not, and all the material differences from these standards are disclosed and explained in the Consolidated Interim Financial Statements;
prepare the Consolidated Interim Financial Statements of the Group on the going-concern basis, except for the cases that the going-concern assumption is considered inappropriate;
design and implement effectively the internal control system to minimize the risks of material misstatements due to frauds or errors in the preparation and presentation of the Consolidated Interim Financial Statements.
The Board of Management hereby ensures that all the proper accounting books have been fully recorded and can fairly reflect the financial position of the Group at any time, and that all the accounting books have been prepared in compliance with the applicable Accounting System. The Board of Management is also responsible for managing the Group's assets and consequently has taken appropriate measures to prevent and detect frauds and other irregularities.
The Board of Management hereby commits to the compliance with the aforementioned requirements in preparation of the Consolidated Interim Financial Statements.
Approval of the Financial StatementsThe Board of Directors hereby approves the accompanying Consolidated Interim Financial Statements, which give a true and fair view of the consolidated financial position as of 30 June 2025 of the Group, its -consolidated financial performance and its consolidated cash flows for the first 6 months of the fiscal yeat ending 3 I December 2025, in conformity u.'ith the Vietnamese Accounting Standards, the Vietnamese' Enterprise Accounting System and relevant statutoq' requirements on the preparation and presentation of the' ' Consolidated Interim Finane ial Statements. _.fi
Do Qiiang Ngon
Chairman
Date: 26 August 20254
A&CAUDITING ANDCONSULTINGCO.,LTD. ** bakertilly
No. 1. I 386/25/TC-AC
REPORT ON THE REVIEW OF INTERIM FINANCIAL INFORMATIONTo: THE SHAREHOLDERS, THE BOARD OF DIRECTORS AND THE BOARD OF MANAGEMENT
BECAM£S INFRASTRUCTURE DEVELOPMENT JOINT STOCK COMPANY
We have reviewed the accompanying Consolidated Interim Financial Statements of Becamex Infrastructure Development Joint Stock Company (hereinafter referred to as "the Company") and its subsidiaries (hereinafter collectively referred to as "the Group"), which were prepared on 26 August 2025 (from page 06 to page 54), including the Consolidated Interim Balance Sheet as of 30 June 2025, the Consolidated Interim Income Statement, the Consolidated Interim Cash Flow Statement for the first 6 months of the fiscai year ending 31 December 2025 and the Notes to the Consolidated Interim Financial Statements.
Responsibility of the Board of Management
The Company's Board of Management is responsible for the preparation, mie and fair presentation of the Consolidated Interim Financial Statements in accordance with the Viemainese Accounting Standards, the Vietnamese Enterprise Accounting System and relevant stamtory requirements on the preparation and presentation of the Consolidated Interim Financial Statements; and responsible for the internal control as the Board of Management determines necessary to enable the preparation and presentation of the Consolidated Interim Financial Statements to be free from material misstatement due to fraud or error.
Responsibility of AuditorsOur responsibility is to express conclusion on these Consolidated Interim Financial Statements based on our review. We have conducted the review in accordance with the Vietnamese Standard on Review Engagements No. 2410 - Review on interim financial information pwformed by independent auditor of the entity.
A review of intwiio financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Vietnamese Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that mi@t be identified in an audit. Accordingly, we do not express an audit opinion.
Cooclasiop af Aoditora
Bgsed on our review, nothing has come to our attention that causes us to believe thai the accompanying Consolidated Interim Financial Statements have not given a true and fair view, in aiI material respects, of the consolidated financial position as of 30 June 2025 of the Group, its consolidated financial performance and its consolidated cash flows for the fitst 6 months of the fiscal year ending 31 December 2025, in conformity with the Vietnamese Accounting Standards, the Vietnamese Enterprise Accounting System and relevant statutory mquirgments on the preparation and presentation of the Consolidated Interior Financial Statements.
For and
lting Co., Ltd.
-
Ngtt$tn
Partner
audit rrociice Regiscaiion Ceritfieaie no. i1o89-2023-oo8-I
Authorized Signatory
Ho Chi Minh City, 26 August 2025
BECAMEX INFRASTRUCTURE DEVELOPP'IENT 3O1NT STOCK COMPANY
Address: No. 230 Binh Duong Avenue, Phu Loi Ward, Ho Chi Minh City CONSOLIDATED INTERIM FINANCIAL STATEMENTS
For the first 6 months of the fiscal year ending 31 December 2025
CONSOLIDATED INTERIM BALANCE SHEET
(Full form)
As of 30 June 2025
ITEMS Code
Note
Ending ba lance
Unit: VND
Beginning balance
A -
CURRENT ASSETS
100
4.530.39 7.082.654
4.497720.660.503
I.
Cash a nd cash equivalents
110
V.1
113.527.790.992
79.913.898.794
1.
Cash
I I I
98.527.790. 992
65,9 i 3.898.794
2.
Cash equivalents
11 2
15.000.000.000
14.000.000.000
ii.
Short-term financial investments
120
750.000.000
16.300.000.000
1.
Trading securities
121
2.
Provisions for devaluation of trading securities
122
3.
Held-to-maturity investments
123
V.2a
750.000.000
1 6.300.000.000
III.
Short-terto receivables
130
624.950.459.097
63b.188.773.465
1. Short-term trade receivables
131
V.3a
586,664.365.282
132
V.4
4.685.216.383
4. Receivables according to the progress of
Short-terTn prepaymencs to suppliers
Short-term inter-company receivables
591.338.741 .94S
6.065.421.040
construction contract
134
Receivables for short-term loans
1 35
Other short-term receivables
1 36
V.5a
37.646.946.985
Allowance for short-term doubtful debts
1 3'7
V.6
(4.046.069.553)
Deficit assets for treatment
1 39
Inventories
Inventories
140
141
V.7
3.724.670.967.585
3.724.670.967.585
Allowance for devaluation of inventories
1 49
Other current assets
150
66.497.864.980
Short-team prepaid expenses
l5 l
V.8a
3.893.272.753
Deductible VAT
152
60.053.422. 91 4
Taxes and other receivables from the State
153
V.17
2.551.169.313
Trading Government bonds
15 4
Other current assets
US
5.
1,
2.
V.
1 .
3.
4.
S.
This stalemeni slioold be read in conjunciioti wiilt the !N'oles to the ConsoliâateH Interim I'iyciiici'al Statements.
39.371.072.979
(4.586.462.503)
3.682.760.613.520
3.682.760.6 13.520
82,557.374.722
5,400.815.5 97
77.156.559. 125
6
BECAMEX INFRASTRUCTURE DEVELOPMENT 3OINT STOCK CONPANY
Address: No. 230 Binh Duong Avenue, Phu Loi Ward, Ho Chi Minh City CONSOLIDATED TNTERJM EW ANCIAL STATEMENTS
For the first 6 months of the fisca1 year ending 31 December 2025
Consolidated Interim Bale oce Sheet (cont.)
B- | NON-CURRENT ASSETS | 200 | 3.378.478.254.284 | |
I. | Long-term receivables | 210 | 742.980.155.581 | |
1. | Long-term trade receivables | 211 | V.3b | 268.376.793.620 |
2. | Long-term prepayments to suppliers | 21 2 | ||
3. | Working capital in affi liates | 213 | ||
4. | Dong-term inter-corn pany receivables | 214 | ||
5. | Receivables for long-term loans | 21 5 | ||
6. | Other long-term receivables | 216 | V.5 b | 474,603.361.961 |
7. | Allowance for long-term doubtful debts | 21 9 | ||
I I. | Fixed assets | 220 | 535.189.244.271 | |
1 . | Tangible fixed assets | 221 | V.9 | 519.796.562.359 |
Historical cost | 222 | I. I 75.367. 118.460 | ||
Accumulated depreciation | 223 | (655.570.556. 101) | ||
2. | Financial leased assets Historical cost ACcumulaled depreciation | 224 22 S 226 | ||
3. | Intangible fixed assets | 227 | V.10 | 1 5.392.681.912 |
Iniy'al cost | 218 | 30.242.951.720 | ||
Aoaymulated amortization | 229 | (14. BS E.269.808) | ||
Ill. | Investment property | 230 | V.11 | 509.424.878.100 |
- | Historical costs | 23 I | 540.299.639.700 | |
Accumulated depreciation | 232 | (30.874.761.600) | ||
IV. | Long-term assets in process | 240 | 670.936.873.053 | |
1. | Long-I erm work in process | 241 | V.1 2 | 669.983.103.053 |
2. | Construction-in-progress | 242 | V.13 | 953.770.000 |
V. 1 . | Long-term fina neial investments Investments in subsidiaries | 895.4 15.682.682 | ||
2. | Investments in joint ventures and associates | 252 | V.2h | 868.415.682.682 |
3. | Investments in other entities | 253 | V.2c | 27.000.000.000 |
ITE MS
Provisions for devaluation of long-term financial investments
Held-to-maturity investments
V I. Other non-curreii t assets
Code Note
254 V,2c
255
I . | Long-term prepaid expen.ses | 26 I | V.8 b | 24.531420597 |
2. | Deferred income tax assets | 262 | V.14 | |
3. | Long-term components and spare patts | 263 | ||
4. | Other non-current assets | 268 | ||
5. | Good wilJ | 269 | ||
TOTAL ASSETS | 270 | 7.908.875.336.938 |
260
Ending balance
24.531.420.597
Begin ning bala nce 3.344.949.01 2.176
774.17s. i i i.76a 299.565.749.807
474.613.361.961
547.621.737.801
531.904.8 80.087
?. / 6L 409.656.965
(d29.504,776.878)
15.716.857.714
29.277.951.710
(13.561.094.006)
514.518.114.492
340.299.639.700
(25.781.525.208)
642.559.160.164
642.375.160.164
1 84.000,000
834.646.279.268
807.646.279.268
27.000.000.000
31.424.608.683
31.424.608.683
7.842.669.672.677
7
BECAf4EX INFRASTRUCTURE DEVELOPPIENT 3OINT STOCK CONPANY
Address: No. 230 Binh Duong Avenue, Phu Doi Ward, Ho Chi Minh City CONSOLIDATED INTERIM FIN ANCIAL STATEMENTS
For the first 6 months of the fiscal year ending 31 December 2025
Consolidated Interim Balance Sheel (cont.)
ITEMS Code | hote | Ending balance | Beginning balance | ||
C - | LIABILITIES | 300 | 2.607.419.597.537 | 2.661.7S5.9 74.149 | |
I. | Current liabilities | 310 | 2.020.669.927.559 | 2.059.749.835.849 | |
I. | Short-term trade payables | 3ll | V.15a | 713.562.266.345 | 696.679.853.3 80 |
2. | Short-term advances from customers | 312 | V.16 | 16.056.601.814 | 10.808.976.400 |
3. | Taxes and other obligations to the State i3udget | 313 | V.17 | 29.222.650.707 | 35.744.029.250 |
4. | Payables to employees | 314 | V.l8 | 7.833.072.942 | 9.727.065.90 1 |
5. | Short-term accrued expenses | 315 | V.19 | 250.859.122.494 | 245.682.1 58.404 |
6. | Short-term inter-company payables | 316 | |||
7. | Payables according to the progress of construction contracts | 317 | |||
8. | Shon-term unearned revenue | 318 | 67.564.003 | 60.740.990 | |
9. | Other short-term payables | 319 | V.20a | 349.010.540.1 78 | 350. 137.871.332 |
10. | Short-term borrowings and financial leases | 320 | V.2 la | 591.2 I 2.374.966 | 646.866.826.138 |
11. | Provisions for short-term payables | 32 I | |||
1 2. | Bonus and welfare funds | 322 | V,22 | 62.845.734.1 10 | 64.042.3 14.05 4 |
13. | Price stabilization Fund | 323 | |||
14. | Trading Government bonds | 324 | |||
M. | Non-current liabilities | y y0 | •i86.749.669.978 | 602.006.138.300 | |
1. | Long-term trade payables | 331 | V.1 5 b | 9.419.371.200 | 18.838.742.400 |
2, | Long-term advances from customers | 332 | |||
3. | Long-term accrued expenses | 333 | |||
4. | Inter-company payables for working capital | 334 | |||
5. | Long-term inter-company payables | 335 | |||
6. | Long-ierm unearned revenue | 336 | V.23 | 45.467.338.878 | 11 .904.073.192 |
7. | Other long-term payables | 337 | V.20 b | 12.421.047.900 | 24.482.362.708 |
8. | Long-term borrowings and financial leases | 338 | V.21 b | 5 19.441 .91 2.000 | 546.780.960.000 |
9. | Convertible bonds | 339 | |||
I0, | Preferred shares | 340 | |||
11. | Deferred income tax liability | 341 | |||
12. | Provisions for long-term payables | 342 | |||
13. | Science and technology development fund | 343 | |||
BECAMEX INFRASTRUCTURE DEVELOPMENT 3OINT STOCK COMPANY
Address: No. 230 Binh Duong Avenue, Phu Loi Ward, Ho Chi Minh City CONSOLIDATED INTERIM FINANCIAL STATEMENTS
For the first 6 months of the fiscal year ending 31 December 2025 Consolidated Interim Balance Sheet (cont.)
ITEM S | Code | Note | Ending bala rice | llegin ning ba lance | |||
D - | OWNER'S EQUITY | 400 | 5.301.455.739.401 | 5. 180.913.698.528 | |||
I. | Owner's equity | @ p | 5.301.455.739.401 | 5.180.913.698.528 | |||
1 . | Owner's capital | 411 | V.24 | 3.777.483 840.000 | 3.777.483,840.000 | ||
Ordinary shares carrying voting rights | 411 | 3.777. 483.840.000 | 3.777. 483.840.000 | ||||
2. | Preferred shares Share premiums | 411b 4 12 | V.24 | 211.326.226.000 | 211.326.226.000 | ||
3. | Bond conversion options | ||||||
4. | Other sources of capital | 414 | V.24 | 10.801,285. 907 | 10.80 l.285.90 7 | ||
5, | Treasury stocks | 415 | |||||
6. | Differences on asset revaluation | 416 | |||||
7. | Foreign exchange differences | 417 | |||||
8. | Investment and development fund | 418 | V.24 | 761.202.03 8.142 | 712.480.3 26.882 | ||
9. | Business arrangement supporting fund | 419 | |||||
10. | Other funds | 420 | |||||
1 I . | Retained earnings | 421 | V.24 | 540.642.349.352 | 468.822.019.739 | ||
- | Retained earnings accumulated to the end of the previoiis pei-iod | 421a | 397.717.191.228 | 468.822.019.739 | |||
Retained earnings of the current period | 421b | 142.925. 158.124 | |||||
1 2. | Construction investment fund | 422 | |||||
13. | Benefits of non-controlli•8 Sharehol ders | 429 | |||||
ZT. | Other sources and funds | 430 | |||||
1. | Sources of expenditure | 431 | |||||
2. | Fund to form fixed assets | 432 | |||||
TOTAL LIABILITIES AI'v D OWNER'S EQ UITY | 440 | 7.908.875.336.938 | 7.842.669.672.677 |
Luo g Thi Ngoc Trinh Preparer
Bui Thi Th u y
Chief Accountant
Chief Executive Officer
BECAMEX INFRASTRUCTURE DEVELOPf'4ENT 3OINT STOCK COf'4PANY
Address: No. 230 Binh Duong Avenue, Phu Loi Ward, Ho Chi Minh City CONSOLIDATED INTERIM FINANCIAL STATEMENTS
For the first 6 months of the fiscal year ending 31 December 2025 | |||||||
CONSOLIDATED INTERIM INCOME STATEMENT | |||||||
(Full form) | |||||||
For the first 6 months of the fiscal year enüing 3t December 2025 | |||||||
Unit: VRD | |||||||
ITEMS | Code | Note | Current year | Precious yea r | |||
1. | Revenue from sa les of goods and provisions of services | 01 | VI.1 | 351.807.251.457 | 531.240.138.715 | ||
2. | Revenue üeductions | 02 | VI.2 | 26.244.225.140 | 6.073.906.698 | ||
3. | Net revenue | îO | 325.0ä3.026.317 | 525.166.232.0J 7 | |||
4. | Cost of sales | 11 | VI.3 | 127.575.976.267 | 309.710.ti36.707 | ||
5. | Gross profit | 20 | 197.487.050.050 | 215Æ56395.310 | |||
6. | Fins ncial income | 21 | VI.4 | 2.084.503.262 | 1 .781.271.539 | ||
7. | Finsncigl expenses | 22 | VI.5 | 31.912.380.993 | 26.922.896.052 | ||
In which: Interest expenses | 23 | 20.853.610.993 | 28.033.575.942 | ||||
8. | Gain or loss in joint ventures, associates | td | V.2b | 50.972.fi92.850 | 2.444.319.T13 | ||
9. | Selling expenses | 25 | VI.6 | 17.412.923.352 | 18.229.001.426 | ||
30. | General aad a üministra tion expenses | 26 | VI.7 | 35.584.157.253 | 34.607.369.608 | ||
11. | Net operating profit | 30 | 65.634. t84.564 | î39.922.519.476 | |||
12. | Otber iacome | 31 | VI.8 | 8.098.945.553 | I6.0T 4.358.t43 | ||
Other ezpenses | 32 | VI.9 | 9.232.691.907 | 14.575.531.913 | ;' | ||
14. | Other proùt/(Ioss) | 40 | (1.133.746.354) | 1.438.826.23ii | |||
t5. | Totgl aecoun ting gromit beFore tax | sO | I 64.500.438.2t 0 | t4t.36s.345.706 | |||
16. Current income tax | 51 | V.17 | 2 t.575.280.086 | 28.623.020.619 | |||
17. | Deferred iacom< tax | 5t | |||||
t8. | l'roùt after tax | 60 | 142.925.158.t24 | 1}2.T38.325.087 | |||
Profit 4/ler tax aythe /"arent Company | 6/ | 142.925.158.124 | 112.738.32$.087 | ||||
20. Pioflt ofter tax of yon-controlIlng shareholders | 62 | ||||||
21. | Basic eqrn ings per sbare | 70 | Vl.10 | 338 | |||
22. | Diluted ea rn{n gs per shqre | 71 | VI. 10 | 367 | |||
ç66 August 2025 | |||||||
X | |||||||
Luong Thi Ngoc Trinh | Bui Thi Th^7 | TrinnTfîañh Hung | |||||
Preparer | Ch ier Accounta nt | Chief E zecufive OFficer | |||||
10
BECAPIEX INFRASTRUCTURE DEVELOPMENT 3OINT STOCK COPIPANY
Address: No. 230 Binh Duong Avenue, Phu Loi Ward, Ho Chi Minh City CONSOLIDATED INTERIM FINANCIAL STATEMENTS
o fi 6 f g
CONSOLIDATED INTERIM CASH FLOW STATEMENT
(Full form)
(Indirect method)
For the first 6 months of the fiscal year ending 31 December 2025
Unit: VND
1TEMS
I. Cash flows from operating activities
y Profii 6e/one re
Code
g j
Note
1â4.500.438.210
Previous year
Depreciation/(Amortization) of fixed assets and investment properties | 02 | V.9;V.l0;V.11 | 32.448.191.417 | J3.922.286.797 | ||||
Provisions and allowances | 03 | V.2c,'.6 | (540.392.950) | (3.400.000.000) | ||||
Exchange gain/(loss) due to revaluation of | ||||||||
monetary items in foreign currencies | 04 | VI.4 | (28.762.152) | |||||
Gain/(loss) from investing activities | 05 | V.2bi V1.4¡ V I.8 | (52.94 3.189.843) | (10.0 l 4.330.175) | ||||
Interest expenses | 06 | VL5 | 20.686.247. 980 | 28.033.575. 942 | ||||
Others | 07 | |||||||
Operating profit before | ||||||||
changes of working capiiaf | 0g | 16d.122.532.602 | ||||||
Increased(decrease) of receivables | 09 | 52.987.170.350 | 104. 123.587.689 | |||||
Increase/(decrease) of inventories | 10 | t69.518.296.954) | (1.254.092.152.145) | |||||
Increase/(decrease) of payables | 11 | 35.907.599.151 | 874.635.556.509 | |||||
Increase/(decrease) of prepaid expenses | 12 | 8. 400.730.930 | 6.940.481.7 18 | |||||
Increase/(decrease) of trading securities | 13 | |||||||
1merest paid | 14 | V. 19; VI.5 | (19.373.630.56J) | (29.887.666.853) | ||||
Corporate income tax paid | 13 | V.17 | t2].768.828,686) | (141.596.632.510) | ||||
Other cash inflows | 16 | |||||||
Other cash outflows | 17 | V.22 | (13.377.007. 739) | (15.03 â.984.833) | ||||
Ned casfii eta+re from ayeraling aclivilies | 20 | (265.009.932. I s5) | ||||||
11. | Cash flows from investing activities | |||||||
I. | Purchases and construction of fixed assets | |||||||
and other non-current assets | 21 | V.9,V.i0, V.I3, V Ii | ( I7.309.884.355) | (45.069.591.902) | ||||
2. | Proceeds from disposals of fixed assets | |||||||
and other non-current assets | 22 | 2'j.818 497.292 | ||||||
3. | Cash outflow for lending, buying debt instruments | |||||||
of other entities | 23 | V.2a | (750,0Q0.000) | |||||
4. | Cash recovered from lending, selling debt instruments | |||||||
of other entities | 24 | V.2a | 16.300.000.000 | 4.000.000.000 | ||||
5. | Investments in other entities | 23 | Y.2b | (20.000.000.000) | (466.000.000.000) | |||
6. | Withdrawals of investments in other entities | 26 | ||||||
7 | Interest earned, dividends and profits received | 27 | V.3:Yl.4 | 2.218. I 3'J.342 | 1.782.671.23 2 | |||
/Vet cash flaws from investing aetivilies | (‹79. 68.+2s.3 z8) |
This siaiernen i should be read in conj winchan ›• i|h ihe .X'oIez io ihe Gonsolia•i‹d lv i«i• n•••«aI Slaletnenls. i i
BECAMEX INFRASTRUCTURE DEVELOPMENT 3OINT STOCK COMPANY
Address: No. 230 Binh Duong Avenue, Phu Lot Ward, Ho Chi Minh Ciry CONSOLIDATED INTERIM FINANCIAL STATEMENTS
For the firsi 6 months of the fiscal year ending 31 December 2025
Consoiidated InterimCash Flow Statement (cont.)
ITEMS
Code
Note
Accumulated from the beginning of the year
Current year Previous year
Proceeds from issuing stocks and capital contributions from owners
Repayment for capital contributions and re-purchases of stocks already issued
Repayment Not borrowing principal
Payments for financial lease principal
31
32
V.2l
V,2l
33
1.239. 158.750.000
209.018.304.688 J20.354. 969. 91
.(292.835.553.860) (955.267.800.765)
Dividends and profit paid to the owners N c•sâ flows from financing actiuities Net tash fiows d uring th e year Beginning cash anü cash équivalents
Effects of fluctuations in foreign exchange rates
*-
'" i
GÔhG TY
26 August 2025
Bui Thi Thuy
Chief Aceountant
Endl ng cash and cash équivalents
Luong Tüi Ngoc Trim Préparer
36 V.20, V.24
d0
(436.139.900)
(84.2S3.389.072)
(222. I65.812.200)
50
33.585.t30.046
(142.398.249. 107)
60
V.1
79.913.898.794
284.172.959.342
6I
28.762.152
70
V.1
113.527.790.992
141.774.710.235
602.080. I06.426
12
BECAMEX INFRASTRUCTURE DEVELOPMENT 3OINT STOCK COMPANY
Address: No. 230 Binh Duong Avenue, Phu Loi Ward, Ho Chi Minh City CONSOLIDATED INTERIM FINANCIAL STATEMENTS
o h fi 6 o e fi g
NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTSFor the first 6 months of the fiscal year ending 31 December 2025
GENERAL INFORMATION
Ownership form
Becamex Infrastructure Development Joint Stock Company (hereinafter referred to as "the Company" or "the Parent Company") is a joint stock company.
Operating field
The Company's operating fields are servicing, tradins real estate and construction.
Principal business activities
The Company's principal business activities are to maintain, repair and operate toll stations; to construct civil and industrial works; to provide real estate brokerage, valuation, trading fioor, consultancy, auction, advertising, management and trading services.
Normal operating cycle
The normal operating cycle of the Company is within 12 months. Particularly, the operating cyclc of real estate projects depends on each business plan.
Effects of the Group's operation during ihe period on the Consolidated Interim Financial
Statements
The Group's revenue decreased sharply against that of the same period of the previous year, mainly due to the challenges in the real estate market during the period.
Structure of the Group
The Group includes the Parent Company and 3 subsidiaries under the control of the Parent Company. All subsidiaries are consolidated in the Consolidated Interim Financial Statements.
6o. List of subsidiaries to be consolidated
Principal
business
Benefit rate Voting rate
Bes‹nn
Beginni ing
Ending ng Ending balanc
Becamex Hospitality Company Limited
Becamex Hotel, to. 230 Binh Duong Avenue. Phu Loi Ward, Ho Chi Minh City.
Operating restaurants and providing
l 00%
l 00%
100%
1 00%
organization,
hotel services,
aciing as an
ai rl ine and train
ticket agent.
Becamcx Trade Company Limited
Becamex Tower, No. 230 Binh Duong Avenue, Phu Loi Ward, T-Io Chi Minh City.
Operating trade centers, providing
100%
100%
100%
100%
passenger
transpoH
services, acting
as an airline and
train ticket agent.
Subsidiaries Address activities balance balance balance e
catering, event
tourism,
BECAMEX INFRASTRUCTURE DEVELOPMENT JOINT STOCK COMPANY
Address: No. 230 Binh Duong Avenue, Phu Loi Ward, Ho Chi Minh City
CONSOLIDATED INTERI M FINANCIAL STATEMENTS
For the first 6 months of the fiscal year ending 31 December 2025 s t e C a e e n
Principal business
Benefit rate Voting rate
Beginn
Beginni ing
Ending ng Ending balanc
Subsidiaries Address activities balance balance balance e
WTC Binh Duong One B1 1, Hung Vuong Street, Providing Member Company Dinh Duong Ward, Ho management L imited ' Chi Minh City. consultancy,
advertising, organizing trade introduction and promotion.
100% 100% 100% 100%
(•)
On 18 February 2022, the Board of Directors approved the Resolution No. 01/NQ-HDQT on transferring its entire share capital at WTC Binh Duong One Member Company Limited to Investment and Industrial Dev'elopment Joint Stock Corporation. The Parent Company and Investment and Industrial Development Joint Stock Corporation are currently carrying out procedures to complete this transfer of capital.
6b. List of associntes rejected in the ConsoliJyted Interim Financial Statements using the egcity
method
Benefit rate Voting rate
Principal business
Associate Address activities
Ending
balance
Beginni
rig Ending
balance balance
Begin ni ng
balance
Becamex Binh Phuoc
Highway' 14, Chon Thanh
Investing and
31,77%
31,77%
31,77%
31,77%
Infrastnicture Development Joint Stock Company
Ward, Dong Nai Province
trading in real
estate
Ho Chi Minh City - Thu Dan Mot - Chon Thanh
WTC Tower, N o. 01, Hung Vuong Street, Binh
Road construction
20,00%
-
20,00%
-
Expressway Joint Stock
Duong Ward, Ho Chi
Company
Minh City
Statement of information comparability on the Consolidated Interim Financial Statements
The corresponding figures of the previous period can be comparable with figures of the current period.
Headcount
As of the balance sheet date, the Group's headcount is 724 (headcount at the beginning of the year:
768).
FISCAL YEAR AND ACCOUNTING CURRENCY
Fiscal year
The fiscal year of the Group is from 01 January to 31 December annually.
Accounting currency unit
The accounting currency unit is Vietnamese Dong (VND) because the Group's transactions are primarily made in VND.
BECAf•'IEX INFRASTRUCTURE DEVELOPMENT 3OINT STOCK COMPANY
Address: No. 230 Binh Duong Avenue, Phu Loi Ward, Ho Chi Minh Cir
CONSOLIDATED INTERIM FINANCIAL STATEMENTS
For the first 6 months of the fiscal year ending 31 December 2025
e o C a n n
ACCOUNTING STANDARDS AND SYSTEM
Accounting System
The Group applies the Vietnamese Accounting Standards, the Vietnamese Enterprise Accounting System, which were issued together with the Circular No. 200/2014/TT-BTC dated 22 December 2014 guiding the Vietnamese Enterprise Accounting System, the Circular No. 53/20 16/TT-BTC dated 21 March 201 6, the
Circular No. 202/20 14/TT-BTC dated 22 December 2014 guiding the preparation and presentation of the Consolidated Financial Statements as well as other Circulars guiding implementation of Vietnamese Accounting Standards of the Ministry of Finance in preparation and presentation of the Consolidated Interim Financial Statements.
Statement of the compliance vrith the Accounting Standards and System
The Board of Management ensures to follow all the requirements of the Vietnamese Accounting Standards, the Vietnamese Enterprise Accounting System, which were issued together with the Circular No. 200/2014/TT-BTC dated 22 December 2014, the Circular No. 202/2014/TT-BTC dated 22 December 2014 as well as other Circulars guiding the implementation of the Accounting Standards of the Ministry of Finance in preparation and presentation of the Consolidated Interim Financial Statements.
ACCOUNTING POLICIES
Accounting convention
All the Consolidated Interim Financial Statements are prepared on the accrual basis (except Yor the information related to cash flows).
Consolidation bases
The Consolidated Interim Financial Statements include the Interim Financial Statements of the Parent Company and those of its subsidiaries. A subsidiary is an enterprise that is controlled by the Parent Company. The control exists when the Parent Company has the power to directly or indirectly govern the financial and operating policies of the subsidiary to obtain economic benefits from its activities. In determining the control power, the potential voting right arising from options or debt and capital instruments that can be converted into common shares as of the balance sheet date should also be taken into consideration.
The financial performance of subsidiaries, which are acquired or disposed during the period, is included in the Consolidated Interim Income Statement from the date of acquisition or disposal of investments in those subsidiaries.
The Interim Financial Statements of the Parent Company and those of subsidiaries used for consolidation are prepared in the same fiscal J'ear and apply consistently accounting policies to the same types of transactions and events in similar circumstances. In the case that the accounting policy of a subsidiary is different from the accounting pol icy applied consistently in the Group, the Financial Statements of that subsidiary will be properly adjusted before being used for the preparation of the Consolidated Interim Financial Statements.
Intra-group balances in the Balance Sheet and intra-group transactions and unrealized profits resulting from these transactions must be completely eliminated. Unrealized losses resulting from intra-group transactions are also eliminated unless costs cannot be recovered.
Foreign currency transactions
Transactions in foreign currencies are converted at the actual exchange rates ruling as of the transaction dates. The vnding balances of monctary items in foreign currencies are converted at the actual exchange rates ruling dS Of the balance sheet date.
Foreign exchange differences arisen from foreign currency transactions during the period shall bc included into financial income or financial expenses. Foreign exchange differences due to the revaluation of ending balances of the monetary items in foreign currencies after offsetting their positive differenccs against negative differences shall be included into financial income or financial expenses.BECAMEX INFRASTRUCTURE DEVELOP?'1ENT 3OINT STOCK COMPANY
Address: No. 230 Binh Duong Avenue, Phu Loi Ward, Ho Chi Minh City CONSOLIDATED INTERIM FINANCIAL STATEMENTS
For the first 6 months of the fiscal year ending 31 December 2025
SJ h C s I e a
The exchange rate used to convert foreign currency transactions is the actual exchange rate ruling as at the
time of these transactions. The actual exchange rates applied to foreign currency transactions
IO11OWS '
are as
For the foreign currency trading contract (including spot contract, forward contract, future contract, option contract, currency swap): the exchange rate stipulated in the contracts of trading foreign currency between the Group and the Bank.
For capital contribution made or received: the buying rate of the bank where the Group opens its account to receive capital contributed from investors as of the date of capital contribution.
For receivables: the buying rate ruling as at the time of transaction of the commercial bank where the Group designates the customers to make payments.
For payables: the selling rate ruling as at the time of transaction of the commercial bank where the Group supposes to make payments.
Eor acquisition of assets or immediate payments in foreign currency (not included into payable accounts): the buying rate of the commercial bank where the Group makes payments.
The exchange rate used to re-evaluate the ending balances of monetary items in foreign currencies which only include cash in foreign currencies is the buying rate of Joint Stock Commercial Bank for Investment and Development of Vietnam (BIDV) where the Group frequently conducts transactions.
I
Cash and cash equivalents
Cash includes cash on hand and cash in bank. Cash equivalents are short-term investments of which the due dates do not exceed 3 months from the dates of the investments that are readily convertible into known amounts of cash and that are subject to an insignificant risk of change in value as of the balance sheet date.
Financial investmentsMeld-to-maturity investments
Investments are classified as held-to-maturity investments that the Group intends and is able to hold to maturity. The Group's held-to-maturity investments only include term deposits for the purpose of receiving periodical interest.
Held-to-maturity investments are initially recognized at costs including the acquisition costs and other transaction costs. After initial recognition, these investments are recorded at recoverable value. Interest from these held -to-maturity investments after acquisition date is recognized in the profit or loss on the basis of the interest income to be received. Interest arising prior to the Group's acquisition of held-to-maturity investments is deducted into the costs at the acquisition time.
When there is reliable evidence proving that a part or the whole investment cannot be recovered and the loss is reliably measured, the loss is recognized as financial expenses during the year and directly deducted into the investment costs.
Investments in associates
An associate is an entity which the Group has significant influence but not the control to govern the financial and operating pol icies. Significant influence is the right to participate in making the associate's financial and operating policies but not control those policies.
1nvestments in associates are recorded as in the owner's equity method. Accordingly, the investment in the associate is initially recorded at costs on the Consolidated Interim Financial Statements and then adjusted for the post acquisition change in the Group's share of net assets of the associate. If the Group's share of loss of an associate exceeds or equals the carrying amount of an investment, the investment is then reported at nil (0) value on the Consolidated Interim Financial Statements, except when the Group has obligations to pay on behalf of the associate to satisfy obligations of the associate.
The Financial Statements of the as5ociates are prepared for the accounting period that is the same with the Consolidated Interim Financial Statements of the Group. In the case that the accounting policy of an associate is different from the accounting policy applied consistently in the Group, the Financial Statements of that associate will be properly adjusted before being used for the preparation of the Consolidated Interim Financial Stalements.
BECA 1EX INFRASTRUCTURE DEVELOPI ENT JOINT STOCK COMPANY
Address: No. 230 Binh Duong Avenue, Phu Loi Ward, Ho Chi Minh City
CONSOLID ATED INTERIM FINANCIAL STATEMENTS
For the first 6 months of the fiscal year ending 3 I December 2025
Unrealized profit/(losses) arising from transactions with the associates are eliminated in proportion to the amount under the Group's ownership in the preparation of the Consolidated Interim Financial Statements.
Investmettts in equity instruments af other entities
lnvestments in equity instruments of other entities include such investments in equity instruments that do not enable the Group to have the control, joint control or significant influence on these entities.
Investments in equity instruments of other entities are initially recognized at costs, including costs of acquisition or capital contributions plus other directly attributable transaction costs. Dividends incurred prior to the acquisition of investments are deducted into investment costs. Dividends incurred after the acquisition of investments are recorded into the Group's financial income.
Provisions for impairment of investments in equily instruments of other entities are made as follows:
For inv'estments in listed shares or fair value of investments which is reliably measured, provisions are made on the basis of the market value of shares.
For investments of which the fair value cannot be measured at the time of reporting, provision is made based on the losses suffered by investees, with the amount defined by the difference between owners' actual contributed capital and the total owners' equity as of the balance sheet date multiplied (x) by the Group's rate of charter capital owning in these investees.
Increases/decreases in the provisions for impairment of investments in equity instruments of other entities as of the balance sheet date are recorded into financial expenses.
Receivables
Receivables are recognized at the carrying amounts less allowances for doubtful debts.The classification of receivables as trade receivables and other receivables is made according to the following principles:
Trade receivables reflect receivables concerning the commercial nature arising from purchase and sale transactions between the Group and customers w'ho are independent to the Group.
Other receivables reflect receivables not concerning the commercial nature and i rrelevant to purchase and sale transactions.
Allowance is made for each doubtful debt on the basis of estimated loss.
Increases/decreases in the obligatory allowance for doubtful debts as of the balance sheet date are recorded into general and administration expenses.
Inventories
Inventories are recognized at ihe lower of costs or net realizable value.
Costs of inventories are determined as follow s:
For materials and merchandise: Costs comprise costs of purchases and other directly relevant costs incurred in bringinf'-. the inventories to their present location and conditions.
Work-in-process: Costs comprise costs for land use right, construction costs, direct costs and general costs arising for the property investment and construction.
» For real estate: Costs comprise all costs directly relevant to the investment and construction of real estate to make the real estate ready for sale.
BECAMEX INFRASTRUCTURE DEVELOPMENT JOINT STOCK COMPANY
Address: No. 230 Binh Duong Avenue, Phu Loi Ward, Ho Chi Minh City
CONSOLIDATED INTERIM FINANCIAL STATEMENTS
For the first 6 months of the fiscal year ending 31 December 2025
he Co e In e
Stock-out costs are determined in accordance with the first-in first-out method and recorded in line
with the perpetual method.Net realizable value is the estimated selling price of inventories in the ordinary year of business less
the estimated costs of completion and the estimated costs necessary to make the sale.Allowance for devaluation of inventories is recognized for each type of inventories when their costs are higher than their net realizable values. Increases/decreases in the obligatory allowance for devaluation of inventories as of the balance sheet date are recorded into costs of sales.
Prepaid expenses
Prepaid expenses comprise actual expenses incurred and relevant to financial performance in several fiscal years. Prepaid expenses of the Group mainly include expenses of tools, expenses of Highway 13 maintenance and repair, and leasing and management costs of Binh Phuoc workers' houses. Thesc prepaid expenses are allocated over the prepayment period or period in which corresponding benefits are realized.
Expenses af taols
The expenses of tools being put into use are allocated into costs in accordance with the straight-line method for the maximum period of 3 years.
Expenses of ffighway 13 maintenance and repairThe expenses of Highway 13 maintenance and repair are allocated into costs over the estimated useful
lives.Leasing and management costs af Binh Phuoc workers' houses
The leasing and management costs of Binh Phuoc workers' houses are allocated into costs over the
lease term.
Operating leased assets
A lease is classified as an operating lease if it transfers substantially all the risks and rewards incident
to ownership belonging to the lessor. The lease expenses are allocated in the Group s operation costs , ' in accordance with the straight-line method over the lease term and do not depend on the method of ' lease payment.
Tangible fixed assets
Tangible fixed assets are determined by their historical costs less accumulated depreciation. Historical costs of tangible fixed assets include all the expenses paid by the Group to bring the asset to its working condition for its intended use. Other expenses arising subsequent to initial recognition are included into historical costs of fixed assets only if it can be clearly demonstrated that the expenditure has resulted in future economic benefits expected to be obtained from the use of these assets. Those which do not meet the above conditions will be recorded into operation costs during the period.
When a tangible fixed asset is sold or disposed, its historical cost and accumulated depreciation are written off, then any gain or loss arising from such disposal is included in the income or the expenses during the period.
Tangible fixed assets are depreciated in accordance with the straight-line method over their estimated useful lives. The depreciation years applied are as follows:
Fixed assets
Buildings rind structures Machinery and equipment Vehicles
Office equipment
Years 05 - 50
05 - 10
06 - 10
05 - 10
BECAMEX INFRASTRUCTURE DEVELOPMENT JOINT STOCK COMPANY
Address: No. 230 Binh Duong Avenue, Phu Loi Ward, Ho Chi Minh City CONSOLIDATED INTERIM FINANCIAL STATEMENTS
For the first 6 months of the fiscal year ending 31 December 2025 es n ed n e F a t
Intangible fixed assets
Intangible fixed assets are determined by their initial costs less accumulated amortization.
Initial costs of intangible fixed assets include all the costs paid by the Group to bring the asset to its working condition for its intended use. Other costs relevant to intangible fixed assets arising subsequent to initial recognition are included into operation costs during the period only if these costs are associated with a specific intangible fixed asset and result in future economic benefits expected to
be obtained from the use of these assets.When an intangible fixed asset is sold or disposed, its initial costs and accumulated amortization are written off, then any gain or loss arising from such disposal is included in the income or the expenses during the period.
The Group's intangible fixed assets include:Land use right
The land use right includes all the actual expenses paid by the Group directly related to the land being used. The land use right is amortized in accordance with the straight-line method in 50 years.
Rese‹frch and development costs
Research costs which are spent for the purpose of obtaining new scientific or technical knou'ledge and understandings are included into the Group's expenses when these costs are incurred.
Development costs related to the application of research findings to a plan or design for the production of new or substantially renovated products prior to the commencement of commercial production or use are capitalized if, and only if, the Group can demonstrate all of the followings:
the technical feasibility of completing the intangible asset so that it will be available for intended use or sale.
the Group's intention to complete the intangible asset and use or sell it.
the Group's ability to use or sell that intangible asset.
the intangible asset will generate probable future economic benefits.
the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset.
the Group's ability to measure reliably the expenditure attributable to the intangible asset during its development.
Development costs capitalized include material costs, direct labor costs, directly anributable costs to generate intangible asset, and part of general expenses which are reasonably and consistently allocated. Other development costs are included into expenses as actually incurred.
Development costs capitalized are amortized in accordance with the straight-line method in 10 years.Computer software
Expenses attributable to computer software, which is not a part associated with the relevant hardware, will be capitalized. Costs of computer sofiware inc lude all the expenses paid by the G rou p until the date the software is put into use. The computer solvare is amortized in accordance with the straight-Iine method for the period from 5 years to 20 years.
BECAMEX INFRASTRUCTURE DEVELOPMENT 3OINT STOCK COMPANY
Address: No. 230 Binh Duong Avenue, Phu Lot Ward, HO Chi Minh City
CONSOLIDATED INTERIM FINANCE AL STATEMENTS
For the first 6 months of the fiscal year ending 31 December 2025 nan o e C d I n
Investment properties
Investment property is property which is land use right, a building or part of a building, infrastructure
held by the Group or by the lessee under a finance lease to earn measured at their historical costs less accumulated depreciation.
rentals. Investment properties are i-Iistorical cost includes all the
expenses paid by the Group or the fair value of other considerations giv'en to acquire the assets up to the date of its acquisition or construction.
Expenses related to investment property arising subsequent to initial recognition should be added to the historical cost of the investment property when it is probable that future economic benefits, in excess of the originally assessed standard of performance of the existing investment property, will flow to the Group.
When the investment property is sold or disposed, its historical cost and accumulated depreciation are written off, then any gain or loss arising from such disposals is included in the income or the expenses
during the period.The transfer from owner-occupied property or inventories into investment property shall be made when, and only when, there is a change in use evidenced by the end of owner-occupation and the commencement of an operating lease to another party or the end of construction. The transfer from investment property to owner-occupied property or inventories shall be made when, and only w'hen, there is a change in use evidenced by the commencement of owner-occupation or the commencement of development with a view to sale. The transfer from investment property to owner-occupied property or inventories does not change the historical cost or carrying value of investment property at the date of transfer.
Investment property for lease is depreciated in accordance with the straight-line method over their estimated useful lives. The depreciation years of the investment property are 50 years.
Construction-in-progressConstruction-in-progress reflects the expenses (including relevant interest expenses following the accounting policies of the Group) directly attributable to assets under construction, machinery and equipment under installation for purposes of production, leasing and management as well as the repair of fixed assets in progress. These assets are recorded at historical costs and not depreciated.
Business combination and goodwill
The business combination is accounted by applying acquisition method. The costs of business combination include the fair values as at the acquisition date of the exchanged assets, the incurred or assumed liabilities as well as the equity instruments issued by the Group in exchange for control of the acquiree, plus any cost directly attributable to the business combination. The acquired assets, the identifiable and contingent Iiabilities assumed from the bus iness combination are recognized at their fair values as at the acquisition date.
lf the business combination covers some accounting periods, the cost of business combination equals the total in vestment made at the date of obtaining the control of subsidiaries plus the amouni of previous investments which are re-evaluated at fair value as at the date of obtaining the control of subsidiaries. The difference between the re-evaluated amount and the cost of investment shall be recorded in the financial performance provided that the Group does not have any significant influence on subsidiaries prior the date of obtaining the control and the investment in su bsidiarics is presented in 1ine with the cost method. In case where the Group has s'snificant influence on the subsidiaries prior
the date of obtaining the control the investment in subsidiaries is presented in line with the equity
method, the differencc beoveen the re-evaluated amount and the cost of investment determined in line with the equity method shall be recorded in the financial performance; and the difference between the investment determined in line with the equity method and the cost of investment shall be directly recorded in "Retained earnings" of the Consolidated Interim Balance Sheet.
BECAMEX INFRASTRUCTURE DEVELOPNENT 3OINT STOCK COMPANY
Address: No. 230 Binh Duong Avenue, Phu Loi Ward, Ho Chi Minh City
CONSOLIDATED INTERIM FINANCIAL STATEMENTS
For the first 6 months of the fiscal year ending 31 December 2025
e Co a n e na s
The excess of the cost of business combination over the ownership share of the Group in the net fair value of the assets, the identifiable and contingent liabilities of acquiree which are recognized at the date obtaining thc conDol of subsidiaries is recognized as goodwill. If the ownership share of the Group in the net fair value of the assets, the identifiable and contingent liabilities of acquiree which
are recognized at the date of obtaining the control of subsidiaries exceeds the cost of business
combination, the difference will be included in the financial performance.
The goodwill is allocated according to the straight-1ine method in 10 years. When there is evidence that goodwill loss is more than the allocated amount, the allocated amount during the period is the loss incurred.
The benefit of non-controlling shareholders as at the date of business combination is initially measured on the basis of the ow'nership share of non-controlling shareholders in the fair values of the assets, the liabilities and the inherent liabilities recognized.Contractual arrangement
Jointly controlled operations
In respect of its interest in jointly controlled operations, the Group shall recognize in its Consolidated Interim Financial Statements:
the assets that the Group controls.
the liabilities that the Group incurs.
* the Group earns from the sale of goods or services by the joint venture.
the expenses that the Group incurs.
Payables and accrued expenses
Payables and accrued expenses are recorded for the amounts payable in the future associated with the goods and services received. Accrued expenses are recorded based on reasonable estimates for the amounts payable.
The classification of payables as trade payables, accrued expenses and other payables is made on the basis of following principles:Trade payables reflect payables of commercial nature arising from the purchase of goods, services, or assets, of which the seller is an independent entity with the Group.
Accrued expenses reflect expenses for goods, serv ices received from suppliers or supplied to customers but have not been paid, invoiced or lack of accounting records and supporting documents; pay on leave payable to employees; and accrual of operation expenses.
Other payables reflect payables of non-commercial nature and irrelevant to purchase, sales of
goods or provisions of services.
The payables and accrued expenses are classified as short-term and long-term items in the Consolidated Interim Balance Sheet on the basis of their remaining term as of the balance sheet date.
Ordinary bonds
Ordinary bonds are bonds that cannot be converted into shares.
The carrying value of ordinary bonds is reflected on the net value of the face value minus bond issuance costs.
the bond issuance costs are allocated matching the term of bonds under the straight-line method or the effective interest rate method and recognixed in financial expcnses or capital ized.
BECAMEX INFRASTRUCTURE DEVELOPMENT JOINT STOCK COMPANY
Address: No. 230 Binh Duong Avenue, Phu Doi Ward, Ho Chi Minh Cit)'
CONSOLIDATED INTERIM FINANCIAL STATEMENTS
For the first 6 months of the fiscal year ending 31 December 2025
Notes to the Consolidated I nlerim Financial Statements (cont.)
Owner's equity
Owner's capital
The owner's capital is recorded according to the actual amounts invested by the shareholders of the Parent Company.
Share premiums
Share premiums are recorded in accordance with the difference between the issuance price and face value upon the IPO, additional issue or the difference between the re-issuance price and carrying value of treasury shares and the equip' component of convertible bonds upon maturity date. Expenses directly related to the additional issue of shares and the re-issuance of treasury shares are recorded as a decrease in share premiums.
Profit distribution
Profit after tax is distributed to the shareholders after appropriation for funds under the Charter of the Company as well as legal regulations and approved by voting of the General Meeting of Shareholders.
The distribution of profit to the shareholders is made with consideration toward non-cash items in the retained earnings that may affect cash flows and payment of dividends such as profit due to revaluation of assets contributed as investment capital, profit due to revaluation of monetary items, financial instruments and other non-cash items.
The dividends are recorded as payables upon approval by voting of the General Meeting of Shareholders and notification on dividend payment of the Board of Directors.
Recognition of revenue and income
Revenue from sales of merchandice
Revenue from sales of merchandise shall be recognized when all of the following conditions are satisfied:
The Group transfers most of risks and benefits incident to the ownership of merchandise to customers.
The Group retains neither continuing managerial involvement to the degree usualJy associated with ownership nor effective control over the merchandise sold.
The amount of revenue can be measured reliably. When the contracts stipulate that buyers have the right to return merchandise purchased under specific conditions, the revenue is recorded only when those specific conditions are no longer exist and buyers retains no right to return merchandise (except for the case that such returns are in exchange for other goods or services).
The Group received or shall probably receive the economic benefits associated with sale transactions.
The cost incurred or to be incurred in respect of the sale transaction can be measured reliably.
Revenue from provisions of services
Revenue from provisions of services shall be recognized when all of the following conditions are satisfied:
The amount of revenue can be measured rel iably. When the contract stipulates that the buyer is entitled to return the services provided under syec i f c conditions, the revenue is recognized only when these specific conditions are no longer existed and the buyer is not entitled to return the services provided.
The Group received or shall probably reccive the economic benefits associated with the provision of services.
The stage of completion of the transaction at the end of reporting period can be measured reliably.
The costs incurred for the transaction and the costs to complete the transaction can be measured rd liably.
In the case that the services are provided in several accounting periods, the determ ination of revenue is done on the basis of the volume of work done as of the balance sheet date.
BECAF1EX INFRASTRUCTURE DEVELOPF1ENT 3OINT STOCK COF1PANY
Address: No. 230 Binh Duong Avenue, Phu Loi Ward, Ho Chi Minh City
CONSOLIDATED INTERIM FINANCIAL STATEMENTS
For the first 6 months of the fiscal year ending 31 Decembcr 2025 e Co ed e
Revenwe from sales o/rent estate
Revenue from sales of real estate that invested by the Group shall be recognized when all of the
following conditions are satisfied.
The real estate is fully completed and handed over to the buyers, and the Group transfers most of risks and benefits incident to the ownership of real estate Io the buyer.
The Group retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the real estate sold.
The amount of revenue can be measured reliably.
The Group received or shall probably receive the economic benefits associated with the transaction.
The costs incurred or to be incurred in respect of the transaction can be measured reliably.
In case the customer has the right to complete the interior of the real estate and the Group completes the interiors according to the designs, models as requested by customer under a separate contract on interior completion, revenues are recognized upon the completion and handover of the main construction works to customers.
Revenue from operating lease
Revenue from operating lease is recognized in accordance with the straight-line method during the lease term. Rentals received in advancc for several periods are allocated to revenues in consistence with the lease term.
Interest
Interest is recorded, based on the term and the actual interest rate appl ied in each particular period.
Dividends and profit received
The dividends and profit received are recognized when the Group has the right to receive dividends or profit from the capital contribution.
Construction contract
Construction contract is a contract agreed for acquisition of an asset or combined assets closely
relevant or mutually dependent on their design, technology, function or basic using purpose.When the results of the contract implementation can be estimated reliably:
For construction contracts in which the contractor is entitled to pay according to construction progress: revenue and expenses relevant to the contracts are recognized to corresponding completed assignment determined by the Group as of the balance sheet date.
For construction contract in which the contractor is entitled to pay according to volume of work done: revenue and expenses relevant to the contracts are recognized to corresponding completed assignment confirmed by customer and are reflected in the invoices.
Increases/Decreases in construction volume, compensations and other receivables are only recognized into revenue when these are mutually agreed with the customer.
When the results of the contract implementation cannot be estimated reliably:The revenue is only recognized equivalent to the contract's expenses and the payment is relatively reliable.
The Contract's expenses are only recognized as the expenses when they occur.
These
‹f n i ytegral pan of and str oulñ be read in coiijunci ion tviih the Cor isoli'dateâ Interim Financ ial Li ›i•»e me 23
BECAMEX INFRASTRUCTURE DEVELOPMENT 3OINT STOCK COPIPANY
Address: No. 230 Binh Duong Avenue, Phu Loi Ward, Ho Chi Mirih Cir
CONSOLIDATED INTERIM FINANCIAL STATEMENTS
For the first 6 months of the fiscal year ending 31 December 2025 e C I te n n
Difference between total accumulated revenue from construction contract recognized and the accumulated amount in the invoice of payment under the contract plan is recognized as receivable or
payable under the contract plan.
Revenue deductions
Revenue deductions only include sales returns incurred in the same period of providing products, merchandise, services in which revenues are derecognized.
In case of products, merchandise, services provided in the previous periods but sales returns incurred in the current period, revenues are derecognised as follows:
If sales returns incur prior to the release of the Consolidated Interim Financial Statements, revenues are derecognised on the ConsolidateJ Interim Financial Statements of the current period.
If sales returns incur after the release of the Consolidated Interim Financial Statements, revenues are derecognised on the Consolidated Interim Financial Statements of the following period.
Borrowing costs
Borrowing costs are interest and other costs that the Group directly incurs in connection with the borrowing,
Borrowing costs are recorded as an expense when they are incurred. In case the borrowing costs are directly attributable to the construction or the production of an asset in progress, which takes a substantial period of time (over 12 months) to get ready for intended use or sales of the asset, these costs will be included in the cost of that asset. To the extent that the borrowings are especially for the purpose of construction of fixed assets and investment properties, the borrowing cost is el igible for capitalization even if construction period is under 12 months. Incomes arisen from provisional investments as borrowings are recognized as a decrease in the costs of relevant assets.
In the event that general borrowings are partly used for the acquisition, construction or production of an asset in progress, the costs eligible for capitalization will be determined by applying the capitalization rate to average accumulated expenditure on construction or production of that asset. The capitalization rate is computed at the weighted average interest rate of the borrowings not yet paid during the period, except for particular borrowings serving the purpose of obtaining a specific asset.
Expenses
Expenses are those that result in oulhows of the econom ic benefits and are recorded at be time of transactions or when incurrence of the transaction is reliable regardless of whether payment for expenses is made or not.
Expenses and their corresponding revenues are simultaneously recognized in accordance with matching principle. In the event that matching prine iple conflicts with prudence principle, expenses are recognized based on the nature and regulations of accounting standards in order to guarantee that transactions can be fairly and truly reflected.
Corporate iacome tee
Corporate income tax includes current income tax and deferred income tax.
Current income tax:
Current income tax is the tax amount computed based on the assessable income. The assessable income is different from accounting profit ‹lue to the adjustments of temporary differences between tax and accounting figures, non-deductible expenses as well as those of non-taxable income and losses brought forward.
BECAMEX INFRASTRUCTURE DEVELOPS IENT 3OINT STOCK COMPANY
Address: N o. 230 Binh Duong Avenue, Phu Loi Ward, HO Chi Minh City
CON SOLIDATED INTERIM FINANCIAL STATEMENTS
For the first 6 months of the fiscal year ending 31 December 2025 FJ e o e C e I
Deferred income tax
Deferred income tax is the amount of corporate income tax payable or refundable due to temporary
differences between book values of assets and liabilities serving the preparation of the Financial
Statements and the values for tax purposes. Deferred income tax 1iabilities are recognized for all the temporary taxable differences. Deferred income tax assets are recorded only when there is an assurance on the availability of assessable income in the future against which the temporarily
deductible differences can be used.
Carrying values of deferred corporate income tax assets are considered as of the balance sheet date and will be reduced to the rate that ensures enough assessable income against which the benefits from part of or all of the deferred income tax can be used. Deferred corporate income tax assets, which have not been recorded before, are considered as of the balance sheet date and are recorded when there is certainly enough assessable income to use these unrecognized deferred corporate income tax assets.Deferred income tax assets and deferred income tax liabilities are determined at the estimated rate to be applied in the year when the assets are recox'ered or the liabilities are settled based on the effective tax rates as of the balance sheet date. Deferred income tax is recognized in the Income Statement. In the case that deferred income tax is related to the items of the owner's equity, corporate income tax will be included in the owner's equity.The Group shall offset deferred tax assets and deferred tax liabilities if:The Group has the legal right to offset current income tax assets against current income tax
1iabilities; and
Deferred income tax assets and deferred income tax liabilities are relevant to corporate income tax which is under the management of one tax authority either:
Of the same subject to corporate income tax; or
The Group has intention to pay current income tax liabilities and current income tax assets on a net basis or recover tax assets and settle tax liability simultaneously in each future period to the extent that the majority of deferred income tax liabilities or deferred income tax assets are paid or recovered.
Related parties
A party is considered a related party of the Group in case that party is able to control the Group or to cause material effects on the financial decisions as well as the operations of the Group. A party is also considered a related party of the Group in case that party is under the same control or is subject to the same material effects.
Considering the relationship of related parties, the nature of relationship is focused more than its legal
form.Segment reporting
A business segment is a distinguishable component of the Group that is engagcd in manufacturing or providing products or services and that is subject to risks and returns that are different from those of other business segments.
A geographical segment is a distinguishable component of the Group that is engaged in manufacturing or providing products or services within a particular economic environment and that is subject to risks and returns that are different from those of components operating in other economic environments.The segment information is prepared and presented in conformity with the accounting policies applicable to the preparation and presentation of the Consolidated Interim Financial Statements of the Group.
BECAF1EX INFRASTRUCTURE DEVELOPMENT 3O1NT STOCK COMPANY
Address: No. 230 Binh Duong Avenue, Phu Loi Ward, Ho Chi Minh Cir
CONSOLIDATED INTERIM FINAL CI AL STATEMENTS
For the first 6 months of the fiscal year ending 31 December 2025 s h C li e
ADDITIONAL INFORMATION ON THE ITEMS OF THE CONSOLIDATED INTERIM BALANCE SHEET
Cash and cash equivalents
Cash on hand Bank deposits Cash in transit
Cash equivalents (bank deposits of which the
Ending balance Beginning balance
2.552.9I 1.138 2.020.401.804
95.835.053.113 63.806.425.753
139.826.741 87.07J.237
principal maturity is from or under 3 months)
15.000.000.000
14.000.000.000
Total
113.527.790.992
79.913.898.794
Financial investments
The financial investments of the Group include held-to-maturlty investments and investments in other entities. The Group's financial investments are as follows:
2o. Held-ta-maturityinvestments
This item reflects the bank deposits of u'hich the principal maturity is from more than 3 months to 12 months.
2b. Investments in associates
Ending balance
E'roifil incurred
Beginning balance Profil incurred
Becamex Binh Phuoc Infrastructure Development Joint
Original aFter tt›s
amount investment date Totql
after the
Original amount investment date Total
Stock Company ('* 684.165.000.000 I 64.250.682.6 82 848.4 15.682.6 82 684.165.000.000 123.481.279.268 807.646.279.268 Q
Ho Chi Minh City -Thu Dan Mot -Chon Thanh Expressway Joint
Stock Company "'* 20.000.000.000 - 20.000.000.000
Total 704.165.000.000 164.25(1.682.682 868.415.682.682 684.1 65.000.000 I 23.481.279.268 807.646.279.268
*" The Group invested an amount of VND 684.165.000.000 in Becamex Binh Phuoc Infrastructure Development Joint Stock Company and held 57.138.750 shares, equivalent to 31,77% of charter capital.
** The Group invested an amount of VND 20.000.000.000 in Ho Chi Minh City - Thu Dau Mot - Chon Thanh Expressway Joint Stock Company and held 2.000.000 shares, equivalent to 20% of charter capital.
Ope•ration of the associates
The associates have been in the normal operations and have not experienced any significant change as compared to that of the previous period.
BECAI"4EX INFRASTRUCTURE DEVELOPMENT 3OINT STOCK CO?1PANY
Address: No. 230 Binh Duong Avenue, Phu Loi Ward, Ho Chi Minh City
CONSOLIDATED INTERIM FINANCIAL STATEMENTS
For the first 6 months of the fiscal year ending 31 December 2025
Noles to the Consolidated Interim Financia I Statements (cont.)
The value of the Group's ownership in the associates is as follows:
Capital Mgr ban us an d
s gl» nick contribution Profit/(loss) WgT fare Fun ds
balance of duriag the aurin8 the durin g the
ownership value period period period
Ending balance
Oth er aF owners hip
decreases value
Becamex Binh | |||
Phuoc Infrastructure Development Joint Stock | |||
Company | 807.646.279.268 | 50.972.092.850 (10.199.328.067) | (3.361.369) 848.415.682.6 82 |
Ho Chi Minh City | |||
- Thu Dau Mot - | |||
Chon Thanh Expressway loint | |||
Stock Company | - 20.000.000.000 - - | - 20.000.000.000 | |
Total | 807.646.279.268 20.000.000.000 50.972.092.850 (10.199.328.067) | (3.361.569) 868.415.682.682 | |
Significant transactions between the Group and its joint ventures and associates are as follow s:
Becamex Binh Phuoc Infrastructure Development Joint Stock Company
Capital contribution
Dividends received
Costs for leasing, managing and operating workers'
Accumulated from the beginning of the year
Current year Previous year
466.000.000.000
7.500.000.150
houses
He Chi Minh City - Thu Dati Mot - Chen Thanh Expresss'ay Joint Stock Company
Capital contribution
2.8 l 5.636.362
20.000.000.000
2.815.636.362
2c. Investments in other entities
Vietnam Technology & Telecommunication Joint Stock Company*i* Becamex International General Hospital Joint Stock Company*"'
Total
Ending balance Original
amount Provision
I 7.000.000.000
I 0.000.000.000
27.000.000.000
Beginniag balance
Original
RKount Provision
l 7.000.000.000
I 0.000.000.000
27.000.000.000 -
BECAF1EX INFRASTRUCTURE DEVELOPMENT JOINT STOCK COMPANY
Address: No. 230 Binh Duong Avenue, Phs Loi Ward, Ho Chi Minh City CONSOLIDATED INTERIM FINANCIAL STATEMENTS
For the first 6 months of the fiscal year ending 31 December 2025
Notes to the Consolidated Interim Financial Statements (cont.)
(ii) The Group invested an amount of VND 10.000.000.000 in Becamex International General Hospital Joint Stock Company and held 1.000.000 shares, equivalent to 10% of charter capital.
Fair value
The Group has not measured the fair value of the investments because there is no specific instruction on measurement of fair value.
Provisions for investments in other entities
Changes in provisions for investments in other entities are as follows:
Current period | Previous period | ||||
Beginning balance | - | 3.400.000.000 | |||
Reversal of provisions | - | (3.400.000.000) | |||
Ending balance | |||||
3. | Trade receivables | ||||
3a. | Short-term trade receivables | ||||
Receivables from related parties | Ending balance 54.144.638.244 | Beginning balance ig.lzz.ski.833 | |||
Investment and Industrial Development Joint Stock | |||||
Corporation | 43.076.802.171 | 46.150.890.558 | |||
My Phuoc Hospital Joint Stock Company | 8.493.397.500 | 8.493.397.500 | |||
Binh Duong Trade and Development Joint-Stock Company | 2.313.085.107 | 2.336.829.107 | |||
Becamex Binh Phuoc Infrastructure Development Joint Stock Company | 828.820.200 | ||||
Eastern International University | 267.029.06 I | ||||
Vietnam Technology & Telecommunication Joint Stock Company | 10.304.000 | 250.871 .516 | |||
Becamex Tokyu Co., Ltd. | 175.594.731 | 86.586.83 1 | |||
Vietnam - Singapore Industrial Park Joint Venture | |||||
Co., Ltd. | 6.437.400 | ||||
Becamex Binh Dinh Joint Stock Company | 1.689.660 | ||||
Receivables from other customers | 532.519.727.038 | âJ6.916.190.116 | |||
Total | 586.664.365.282 | 595.338.741.949 | |||
3b. | £ong-term trade receivables | ||||
Ending balance | Beginning balance | ||||
Receivables from related parties | 12.966. 583.500 | 12.966.583.500 | |||
Becamex Urban Development Joint Stock Company | 1 1.437.719.000 | l 1.437.7 19.000 | |||
My Phuoc Hospital Joint Stock Company | 999.652.500 | 999.652.500 | |||
Investment and Industrial Development Joint Stock Corporation | 529.212.000 | 529.212.000 | |||
Receivnbles fram other cusiomerc | 25S.4J 0.210. 120 | 286.599.166.307 | |||
Total | 268.376.793.620 | 299.565.749.807 |
These cores form an integra 1 part of and should be read in conjunction wi'th the Consolidated