IJC the variation in profit after tax in the Income Statement of the reviewed Financial Statements for the first 6 months of 2025 compared to that for the first 6 months of 2024 below

Ký bởi: CÔNG TY CỔ PHẦN PHÁT TRIỂN HẠ TẦNG KỸ THUẬT

Email: info@becamexijc.com

Ngày ký: 29/08/2025 09:16:20 +07:00

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CÔNG TY

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Ho Chi Minh city, 29, August, 2025

TRIỂN HẠ

PHÁT

PHÁT TRIỂN HẠ TẦNG KỸ THUẬT, OID.0.9.2342.19200300.100

.1.1=MST:3700805566

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Location: your signing location here

THUẬT

Date: 2025.08.29 1T5:05o: : - The State Securities Commission;

Foxit Reader Version: 10.1.1

- Ho Chi Minh City Stock Exchange.

1. 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

2. Spokesman: Trinh Thanh Hung. Position: Chief Executive Officer

3. Information disclosure type:  Periodic  Extraordinary  On demand

4. Content of information disclosure:

   Becamex Infrastructure Development Joint Stock Company hereby discloses the variation in profit after tax in the Income Statement of the reviewed Financial Statements for the first 6 months of 2025 compared to that for the first 6 months of 2024 below

5. 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

Legal Representative

TRINH THANH HUNG

Chief Executive Officer

Attached documents:

TTNB-25080062

Email: info(ö becenlcx ijc.conj

Ngay jj: 38/08'*035 14:48 39 +07:00

Xac thvc ben: V iettel-CA SHA2

BECAMEX INFRASTRUCTURE DEVELOPMENT JOINT STOCK COMPANY (BECAMEX IJC)

No. 304/BecamexIJC-QLTC (Re. Explanation for the variation in

profit after tax in the reviewed Financial Statements for the first 6 months of 2025)

SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

Ho Chi Minh City, 28 August 2025

To: - State Securities Commission of Vietnam

- Ho Chi Minh City Stock Exchange

Company name . Becamex Infrastructure Development Joint Stock Company

Stock code Address

UC

No. 230 Binh Duong Avenue, Phu Loi Ward, Ho Chi Minh City, Vietnam

Pursuant to the Circular No. 96/!020/TT-BTC dated 16 November 2020 gtiiding information disclosure on the stock market,

Pursuant to the Company 's reviewed Financial Statements [or the first 6 months of 2025.

Becamex Infrasmicture Development Joint Stock Company hereby presents our explanation for:

• The variation in profit after tax in the Income Statement of the reviewed Financial Statements for the first 6 months of 2025 compared to that for the first 6 months öf 2024 below:

1. The profit after tax of the Parent Company for the first 6 months of 2025 decreased by a 27% compared to the same period in 2024 due to: a 48% decrease in total revenue (primarily due to a 78% drop in real estate revenue) and a 57% decline in total costs. These combined factors resulted in a 27% decrease in the profit after tax.

2. The Group's profit after tax for the first 6 months of 2025 increased by 27% year on year due to: a 29% decrease in total revenue (primarily due to a reduction in real estate revenue, and the increase of gains in the associate compared to the same

   
   
   

   C.EDl-2508004 3

   period of the previous year) and a 45% decrease in total costs. These combined factors resulted in a 27% increase in the profit after tax.

   • The variation in profit after tax in the Income Statement of the reviewed Financial Statements for the first 6 months of 2025 compared to the accumulated profit after tax in the Financial Statements for the 2"d quarter of 2025 prepared by the Company below:

The reviewed profit afier tax in the Parent Company's Financial Statements and the Consolidated Financial Statements decreased by 29% and l 7% respectively. This was due to the Company's reduction of accrued costs of UC Urban Area by VND 36.847.413.418 and increase of corporate income tax by VND 7.369.482.684. Accordingly, the Company retroactively recognized these amounts in the Financial Statements of the year 2022. As a result, the reviewed profit after tax for the first 6 months of 2025 in the Parent Company's Financial Statements decreased by 29%, while that in the Consolidated Financial Statements decreased by 17%. However, these adjustments do not affect the Company's retained earnings as of 30 June 2025.

Yours faithfully.

To.

• As above;

• Archive: File.

CHIEF

E OFFICER

ÔNG TY

CVDI-25080043