Consolidated financial statements for Q2 2025

CÔNG TY CỔ PHẦN

Digitally signed by CÔNG TY CỔ PHẦN TẬP

ĐOÀN ĐỨC LONG GIA LAI

DN: C=VN, L=GIA LAI, CN=CÔNG TY CỔ PHẦN TẬP ĐOÀN ĐỨC LONG GIA LAI,

TẬP ĐOÀN ĐỨC

OID.0.9.2342.19200300.100.1.1=MST:5900415863

LONG GIA LAI

Reason: I am the author of this document Location:

Date: 2025.07.30 17:55:52+07'00'

Foxit PDF Reader Version: 12.0.1

CÔNG TV CÓ PTIÀN

So: /CV-DLG

No., Q/CV-DLG

CONG HÒA XÃ HOI CHÛ NGHİA VIET NAM

Doc lâp - Ty do - Hșnh phúc

SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

Gia Lai, ngày 30 tháng 07 năm 2025

Gia Lai, July 30,2025

CÔNG BÓ THÔNG TIN DțNłl KŸ

PERIODIC INFORMATION DISCLOSURE

To:

• Ùy ban Chúng khoźu Nhù nu'ó'c

• Só Giao dich Chú'ng khoán TP HCM.

• Stiite Securities Commission

• Ho Chi Minh City Stock Exch‹inge.

1. Tên tô chúc: Công ty Co phan T3p doàn Dire Long Gia Lai

   Organization name.' Duc Long Gift Lai Crioust Joint Stock Comp‹iny

   • Mã chúng khoán: DLG

     Stock code.' DLG

   • D|a chi: 90 Lê Duan, Phuòng Pleiku, tinh Gia Lai

     Address.' 90 Le Duan, Pleiku Ward, Gia Lai province

     - Dien thoși liên he: (84-269) 3748 367 Fax: (84-269) 3747 366

     Phone.' (84-269) 3748 367 Fax. (84-269) 3747 366

   • E-mail: duclongO,duclonggroup.com

   • Website: http.//duclongeroup.comb

2. Noi dung thông tin công bo:

   Content of published information:

   • Bao cáo tài chính hqp nhat guy 2 năm 2025;

     Consolidated financial statements for Q2 2025,'

   • Báo cáo tài chính riêng lê guy 2 năin 2025;

     Separate financial statements for Q2 2025,

   • Công vãn so /2025/CV-DLGL ve viêc giăi trình liên quan BCTC guy 2 năm 2025; Official dispatch No, /2025/CV-DLGL on explanations related to financial statements for Q2 2025,

3. Thông tin này dã duqc công bo trêii ti•ang thông tin dien tù cüa công ty vào ngày 30/7/2025 tai diròng dart: http.'//https://www.duclonggroup.com/cong-bo-thong-tfŁł.html

   this information was announced on the company's website on 30/7/2025 at the link.' http.//https://www.duclonggroup.com/cong-bo-thong-tin .html

   Chúng tôi xin cam ket các thông tin công bo trên dây là dúng só that và hoàn toàn ch|u trách nhiem truóc pháp luat ve noi dung các thông tin dã công bo.

   We here by commit that the information published above is true and take full responsibility in front of the law for the content of the published fnformation.

   CTCP TAP DOÀN D'IAC LONG GIA LAI NGUÒI DAI DIEN PHÀP LU T

   TÓNG GIÀM DÓC

   DUC LON6'r CIA LAI CRROHP JOIHT STOCK COMPA

   L REPRESENTATIVA

   z. . DIRE' OR

   
   
   
   
   
   

   " 'xu .

   ÉN TIIÕNG COT

   DUC LONG GIA.LAI GR€1UP

   JOIN S'FOCK COMPANY

   õßfí0#tí G£òri 90 Le Duań,'Pleiku Ward,'GiaLal Provinće; Viët h'am

   CONSOLIDATED FINANCIAL STATEMENTS FOR Q2 2025

   
   
   

   INU C LONG C IA I.AI GItOL I• JO I 'I SJ t3C K

   CDO.Ml'AâY

   90 Le Duan, Pleiku Vard, Gia I.at Province

   CONSOLIDA"1'i‹u ilALx cr SHEET

   
   
   

   As at 30 June 2025

   COR SOLI lJA'1'L1i

   I"LEA.UCIAL SJ ATEñ4 Eñ'fS

   Quarter 2 ended on dune 30, 2025

   ASSETS	C0flt	A0!£	30/0€/2025		0J/0J/2025
   CIX'T ASSAIL	100		1,600,954,132,194		1,513,597,804,072
   CASH AND CASH EQUIVALENT	110	5	J38,446,2]7,365		95,024,595,087
   Cash	111		138,446,217,365		9S,024,S9S,087
   SHORT-HRY1 UMTS:TYKN1S	120		30,700,000,000
   Held-to-maturity investments	123	6	30,700,000,000
   C£ 'TACCOMTS RECEIVABLES	130		1,316,693,637,414		1,304, I 27,171,251
   Short-term trade receivables	131	7	662,488,786,543		714,795,522,455
   Short-term advances to supphers	132	8	46,272,684,172		51,578,029,852
   Short-term loan receivables	135	9 a	1,956,423,895,780		1,984,553,459,367
   Other short-term receivables	136	10.a	805,208,638,347		729,116,507,644
   Provision for short-term doubtful receivables	137		(2,153,700,367,628)		(2,175,916,348,063)
   INVENTORIES	140	11	112,637,140,575		112,637,140,575
   Inventories	141		197,803,238,894		I 97,803,238,894
   Provision for devaluation of viventories	149		(85,166,098,319)		(85,166,098,319)
   OTI-fER CURRENT ASSEIS	150		2,477,136,840		1,808,897,lfi5
   Short-term prepaid expenses	l5l	17.a	159,899,099		344,396,455
   Value-added-tax deductible	152		776,936,340		739,411,997
   Taxe and othel feceivables from State budget	153	22	1,540,301,401		725,088,703
   NON-CURMT ASSETS	200		2,716,566,173,485		2,834,771,664,736
   LOhG-TERM RECEIVABLFA	210		397,952,454,599		387,874,470,839
   Long-term loan receivables	215	9.b	51,938,735,000		386,606,735,839
   Other long-term receivables	216	10.b	346,014,654,599		1,268,670,000
   Provisions for doubtful long-term receivables	219		(935,000)		(935,000)
   EXED ASSETS	220		2,070,141,223,079		2,180,546,884,151
   Tangible feed assets	221	12	2,070,141,223,079		2,180,546,884,151
   - Cost	222		5,391,174,051,294		3,391,174,051,294
   - Acciunulaied depreciation	2U		(I,32J,032,828,2i5)		(1,210,627,167, 143)
   Intangible feed assets	227	13
   - Cost	228				479,336, 795
   - Accummated amortisation	229				(479,336, 795)
   INVES'1NfKNT PROPERTISES	230	14	25,552,454,922		26,183,036,340
   - Cost	231		56,149, 693,891		56,149, 693,891
   - Accymulated depreciation	232		30, 597,218,969)		(29,966, 657,551)
   LOA'GTERM ASSETS IN PROGRESS	240		35,929,797,363		47,695,357,995
   Construction in progress	242	15	35,929,797,363		47,695,357,99â
   LONGTERM INVESTMENTS	250		12,940,482,415		7,091,938,500
   Investments in associates, jobtly contro2ed entities	252	16	6,940,482,415		7,09l,958,SOO
   Investments in other entities	253	16	6,480,000,000		480,000,000
   Provision for long-term investments	254	16	(D0,00000)		(480,000,000)
   OTHER LOhGTERM ASSEIS	260		1T4,O49T61,}O7		185,379,976,911
   Long-term prepaid expenses	261	17.b	76582,689,394		78,943,469,014
   Deferred tax assets	262		9530,191,071		9,935,2S8,S77
   Goodwill	269	18	87,936,880,442		96,501,249,320
   TOTAL ASSEIS	170		4,317,520,305,679		4,348,369,468,808

   
   
   

   IJI7C LOW G C IA 1,AI CltO L P JOIN'1 S I'OC K

   
   
   

   90 Le Duan, P1eik.u Ward, Gia Lai Province Quarter 2 ended on June 30, 2025

   co SOLIDATED BALAM CE SHEET (COâ"l"D)

   As aI 30 June 2025

   					01l01/?075
   1.1ABILITIES	300		3,469,972,220,600		3,596,496,122,813
   CRRD7L1AMLWb Short-term trade payables	S0 311	19	{00#$249$3€ 169,849,465,772		2,093,435,831,695 206.705,â61,815
   Short-term advances from customers	312	20	6,309,001,j7d		1,313,631,920
   Tax and other payables from the State budget	313	23	40,185,257,132		37,477,100,397
   Payables to employees	314		2,288,618,707		3,l17,708,247
   Short-teimaccrued expenses	315	21	336,388,225,561
   Shoil-teHTlilnearncd revenue	318		3g3,b)b,727
   Short-term other payables	319	22.a	717,460,533,615		664,l37,7SS,370
   Sh0lt-tCnn loan and fiance lease obbgations	320	24.a	735,00J,38l,656		864,746,892,856
   Bonus and w8lfare fund	322		1,797,695,392		1,802,695,392
   h0N-CURRENT LIABILITIES	330		1,460,302,970,664
   Other long-term payables	337	22 h	130,000,000		130,000,000
   Long-term loans and fnnnce lease obligations	338	24.b	1,393,391,403,555		1,433,391,403,555
   Deferred tax fdblties	341		66,781,567,109		69,538,887,563
   0WNER'SEQUTY	400		847,548,085,079		751,873,345,995
   CAPTIAL	410	25	847,548,085,079
   Shate capital	411		2,993,097,200,000		2,993,097,200,000
   - Shares with voting righls	411a		2,993,09?,200,000		2,991,097,200, #00
   Share premium	412		50,510,908,328		S0,J10,908,328
   Investment and development fund	418		6,196,436,959		6,196,436,959
   Retained earnñgs	421		(2 382,416,304,943a		(2,456,466,005,020)
   - Accumulated losses b)› the end of prior year	42Ja		(2,456,466,005, #20)		( ,664, i9,5ii 2i3
   - Uiidi'siribvted earrings for ice ciirrenl year	421b		?4,029,?00,075		207,9I3,506,193
   Non-controlling interests	429		180,179,844,737		IS8,5S4,80S,728
   OTHER R£S0URC£S M9 FUNOS	430
   'IDTAL LIABILITIES Ai 0 OWATRS' EQUT¥	440		4,317,520,305,679		4,348,369,468,808

   Gia Lai, 30 July 2025

   
   
   
   
   
   
   
   
   
   
   
   

   ago 0.4.1

   
   
   

   Nguyen Khoa Dieu Thu

   Preparer

   Do Thanh Nhan Head of Finance and

   Accounting Department cum Person in charge of accounting

   Nguyen Tuong Cot Chief Executive Officer

   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   

   ü +co» ıJ ‹ju ar te r oF 2tı 2* ü cc rm d gu a* ır r cf 2 02 J

   
   
   
   
   
   

   ltc› c n me fro n s el c o f yo n‹is arı‹l re ntl c ritim o f s e ın irc s

   
   
   

   N e t re ve nuc fro nı s ale o Î yoo‹1s

   arı‹i rr ndt ri ni of s t rvicc s ı o

   
   
   

   162,019,808,001

   162,019,808,001

   84,796,5 l 7,655

   328,309,972, 162

   17,417

   328,309,954,745

   
   
   

   234,367,42 7,912

   93,942,526,833

   
   
   

   56,735,104,038

   98,511,298,848

   
   
   

   151,411,537,597

   (264,377,645)

   2,759,671,402

   30,837,318,870

   315,128,868,981

   315,128,868,981 î59,9S2,^82,687

   155,176,386, 294

   84,666,32 1,375

   125,215,963,849

   6,627,430, 174

   (151,^56,085) 46,000,000 (2,î27,125,573)

   594,735, 172,479

   I, 184,003

   594,733, 988,476

   441,034,544,480

   153,699,443,996

   08,491,059,728

   1$I,662,9G5,017

   
   
   

   (162,242,948)

   5,165,083,078

   12,934,732,02 î

   18,304,964,106 116,556,413,308 92,265,480,660

   928,402,819

   3,552,903,197

   5,885,728

   12,664,238,378

   1,200,160,715

   10,904, 612,452

   Ullıc r prufil (luss) 40 (7,025,477, 110) (2,624,500,378) (12,658,352,650) (9,704,451,737)

   ıa › 60,221,718,544

   15, 680,463,728

   103,898,060,658

   82,561,028,923

   
   
   

   2,694,676,393				2,677,471,757	6,165,574,522		5,574,337,260
   (1,496,538,542) 3,129,727,433 (2,352,252,948) 15,944,668,116
   dc I pro fil' (lus s ) altr r ta*	§p		59,023,580,693	9,873, 264,538		100,084,739,084		61,042,023,547
   			45,639,657,243	1,872,438,890		74,029,700,075		^7,236, 258,378
   			13,383,923,450	8,000,825,648				13,805,765,169
   U as ic e aıJıings, (los s) pc r s hare	-0	3s.«	152	7				158

   fTilu te ü c arnings/(Ius s ) pr r s har¢ ? j 1 ş.b

   
   
   

   I•re pa rer

   152

   
   
   

   ho 1 hanh fi han head of Financc anil

   tecou nting llcpartrncnt cum l'crson in clı argc ‹if acco untin g

   158

   
   
   
   
   
   

   fiSütyen '1 uong Co I

   Chief 1.xecııtive Otficer

   3

   
   
   
   
   
   

   19UC LONG €iIA IDA I C ltO UI' ,ItiI 'I S'I OC K C€H4I•,.BY

   90 Le Duan, Pleiku Vard, Gia Lai Province Quartcz 2, ended on June 30, 202S

   COR SOLIIJ tJ LII CASH FI.OIV STA'1'IIJIE I

   (A pplying inrfirecf nieM oit) Quarter 2 ended on June 30, 2025

   I I'.MS

   Code Note

   For t he six-m on th

   period e nde d 30 Junc 2025 (Un reviesvc d)

   For thc s ix- m onth

   period c nde d 30 June 2024 (Rcviewc d)

   		VMD
   I. Cas h flows from ope rat ing activities
   1. Pro fi t/(loss) be fore tax	01	103,898, 060,658	82,56 I ,028, 923
   2. Adjus tm ents for:		138,088,499,292	108,393,3 90,410
   - Depreciation and am ortisation	02	119,600, 611,368	137, 796, 250, 776
   Reversal of provisions	03	(22, 215,980, 435)	(74, 250, 240, 972)
   roreign exchange (gain)/ losses arisen from
   revaluation of monetary accounts denoin inated in
   foreign currency	04	8,588, 533,675	1,764,547,055
   - (Profit)/losses from investing activities	05	(84,512,095,4 90)	(108,328, 702,480)
   - I ntercst expenses	06	1 16,627, 430, 174	1 51, 4 11,536,03 I
   - Other adjustment	07
   3. Operatic g profit/(loss) be fore cha nges in
   work in g capita I	08	241, 986,559,950	190,954,419,333
   - I ncrease, decrease in receivables	09	(408, 847,31 2,869)	(2, 325, 779,668)
   - I ncrease, decrease in inventories	10		(4, 456, 009,667)
   - Increase, decrease in payables (excluding
   interest, corporate income tax)	11	2,046,460,710	4 9,049,833, 015
   I ncrease, decrease in prepaid expenses	12	2,54 5, 276,776	(10,637,714,950)
   - 1ncrease or decrease in trading securities	13
   - Interest paid	14	(48,530, 1 4 1,388)	(62, 837,093, 771)
   - Corporation income tax paid	15	(11,210,273,3 13)	(9,605, 248,495)
   Receipts from other items	16
   - Other cash outflow s for operating activities	17	(5,000,000)	(50, 000,000)
   Set cash flows from/(used in) operating activities	20	(222,014,430,134)	I 50,092,405,797
   II. Cash flows from investing activities
   - Purchase and construction of fixed assets and
   other long-term assets	21	(l 1,765,560, 632)	(31, 862, 404,982)
   - Proceeds from sale, disposal of fixed assets and
   other long-term assets	22
   - Loans to other entities and payments for
   purchase of debt instruments of other entities	23	(171, 930,455, 000)	( I ,425, 981,628, 753)
   - Collections from borrowers and proceeds from
   sale of debt instruments of other entities	24	534,728,019,426	1,383,754,594,614
   - Payments for investment in other entities	25	(36,700,000,000)	(l 3, 278,358, 092)
   - Proceeds from sale of investments in other entities	26	1 8,055,036, 725
   - Interest and dividends received	27	l 02,787,99 I ,245	44,550,850,365
   Set cash from in vesting activities	30	435, I 75,031,764	(42,816, 946,848)
   111. Cas h flows from finan cin g activities
   - Receipts from capital contribution	31
   - Fund returned to equity owners	32
   - Drawdow n of borrowings	33		9,364,'774, 784
   - Repayment of borrowings	34	(l 69,739,5 l 1,200)	(l4 8,490, 034,377)
   - Payments for debt from finance leasing	35
   - Dividends and profits paid	36
   Set cash ftows (used in) financing activities	40	(169 739,51,200)	(139, 125,259,593)

   IN UC I,O.U G €i IA I.AI C1tOU1' UJ IN 1 S'l'OCK

   C() J4PANE'

   90 I.e Duan, I'leiku Vai'd, Gia Lai Province

   
   
   

   £ IDAN CLXL S I , FLJ4Ii I S

   Quarter 2 ended on June 30, 2025

   
   
   

   (Applyfng indirect fief/i od) Quarler 2 ended on June J0, 2025

   
   
   

   Set (decrease)/increase in cas h for the year Cas h and cas h equ iva ie nts at the be ginnin g of

   COd0 YOU

   50

   Ivor thc six-month For the six-month

   period ended perio6 ended

   30 June 2025 30 June 2024

   {finrevic»'e d) (Ite›'iewe d)

   VG.D VND 43,421, 090, 430 (31, 849,800,644)

   the year

   Impact of exchange rate fluctuation

   Cas li a nd cas h cqu iva le nts a t the end of thc period

   60 5 95,024,595,087

   6 I 531,848

   70 5 138, 446,217,365

   194,659, 4d9,343

   8, 106,542,497

   170,918,191,196

   
   
   

   Gia Lai, 30 Yuly 2025

   : CONG

   
   
   

   C0 P

   Nguyen Khoa Dieu Thu Prepares

   Do Thanh Nhan Head of Finance and

   
   
   

   Accounting Department cum Person in charge of accounting

   iguyen Tuong Cot

   Chief Executive Officer

   
   
   
   
   
   
   
   
   

   90 Le Duan, Pleiku Ward, Gia Lai I'rovincc Quarter 2 ended on Junc 30, 2025 NOTE 3 O TFIE CO.ESOL IHA'1'HH FI A CI/t L S F 11 L II E 'I S (COC I ' D)

   tThese notes are an tritegral part of and should be i-ead in conjiinclion with the. consolidated financial stateiiients)

   1. 
      
      

      1. OW EitS I II P STIt UCTL It If

         Due Long G ia Lai Clroup Joint Stock Company Establ ished and opcrating under liiterprise Registration Certificate o. 59004 15863, initially issued by Gia Lai Authority for l'lanning and Investment on 13 June 2007 and amended for the 34th time on 06 January 2025.

         he registered head office of the Company is located at 90 Le Duan, 1'1eiku Vard, Gia Lai Province.

         The Company's charter capital as stated in the Business Itegistration Certificate is ID 2,993,097,200,000 (Two tr illion, nine hundred ninety-three billion, ninety-seven million, two hundred thousand).

      2. mLsi nss Li rs x n ri IhCIP,tL ACT IV1TIES

         The Company's main business activities include:

         • Core activities: Manufacturing wooden and other material-based beds, wardrobes, tables, and chairs;

         • hotel services; Villas or apartments for short-term lodging services; Guesthouses and motels for short-term lodging serviccs;

         • Road freight transportation;

         • â4anufacturing and processing electronic components;

         • Financial investment;

         • Wholesale of electronic and telecommunications equipment and components;

         • Urban bus passenger transportation;

         • Intercity and interprovincial bus passenger transportation,

         • Road construction; Investment in transportation infrastructure under the BO1 model;

         • Leasing of machinery and equipment; Office leasing.

   
   
   

   com xxv source unE

   As at 30 June 2025, the Company has the following subsidiaries:

   Company name Place of Ownership Voting

   establish men I ratio rights ratio

   Main operation field

   and operation

   Duc Long Dak long BOT & B2" Joint Stock Company

   Lam Dong

   70.6%

   70.6%

   Operating transportation infrastructure under the BOT model

   Duc Long Gia Lai BOT Gia Lai & BT Joint Stock

   Company

   73.5%

   73.5%

   Operating transportation infrastructure under the BOT model

   Duc Long Gia Lai Power Investment and Development Joint Stock Company

   Gia Lai

   93.35%

   93.35%

   Operating a hydropower plant

   DUC I OPG €ilA LAI GltoLl' JOIN 1 S'1'tJCK

   COyll°Añ Y

   CtJâSO I.llJAJ'E tJ

   I°LN t C IA L S l'A'I'I*.4 US £S

   90 Le Duan, Pleiku Vard, Gia Lai Province Quarter 2 ended on June 30, 2025

   .NOTE TO THE COUSOLI flA'1 I.I7 FINAL CIA L S I ATEX HIGH'S (COC I 'D)

   61'hese notes are an integral part of and should be read in conjunction wilh f£e consolidated financial slatent ents)

   1. GE kRAL I rOIe«TIox (COxi 'D)

   I.3 COuPA Y Ss RUCTr It I‹ (COx l 'D)

   As at 30 une 2025, the Company has the following associates:

   Company name

   GiaLai Consulting and Construction Transportation Infrastructure JSc.,

   I*lace of csta blishmcnt (Ownership Voting .Ma in opcratio n field and operation ratio righ Is ratio

   Gia Lai 20.00% 20.00% Consult, soil testing,

   estimated and

   construction

   Tay Nguyen Supplies Materials Co., LV D

   Gia Lai 10.00% 10.00%

   Wholesale of fertilisers

   ACCOL NTING PEItIOD, râIT or cr rum cv usrr IN THE COC SOLI13ATIiD FINAL CIAL S fA"l'E1IEN IS
   
   

   2.t ACCOUNT UG PEItIOD

   Fiscal year of the Company started from 01 January to 31 December.

   'I"lie accompanying consolidated financial statements were prepared for the accounting period ended on 30 June 2025.

   2.2 UNIT OF CURREh CY OF TflE COCSOLIDAT rn r I ABC IAL STATEMEfi TS

   Accounting currency used in accounting records and preparing the consolidated financial statements is Vietnam dong (VND).

   ACCOUNTING STANDARDS AND SYSTEM
   
   

   1. ADOPTION OF ACCOUNTING SYSTEM

      The Company adopted Vietnamese Corporate Accounting System issued under Circular to.200/20 14/TT-BTC dated 22 December 2014 of the Ministry of Finance guiding corporate accounting regime and Circular ho.202/20 14/TT-BTC dated 22 December 2014 guiding the preparation of the consolidated financial statements of the IVIinistry of Finance.

   2. STATEMEhT or co›irLY AND ADHERE TO VIETNAVtESE ACCOUNTING SYSTEM AhD VIETNAMESE ACCOUNTING STANDARDS

      The Company complies with current Vietnamese Accounting Standards and System to prepare and present the Consolidated Financial Statements for the fiscal year ending 31 December 2024.

   3. BASIS OF THE CONSOLIDATED FINANCIAL STATEMENTs nE ARATION

      The consolidated financial statements for the fiscal year ending 31 December 2024, of Due Long Gia Lai Group Joint Stock Company are prepared based on the consolidation of the financial statements of the parent company and its subsidiaries.

      The business performance of subsidiaries that were acquired or sold during the year is presented in the consolidated income statement from the acquisition date or until the date of disposal of the investment in that subsidiary.

      
      
      

      IiUC LU â€i I› IA I.A I (, ltte t7l• J()IN 1' S I BACK

      COJII'A h'

      90 Le Duan, Pleiku Vard, Gia Lai Province Quarter 2 ended on June 30, 2025

      xOi"r a'O TU E CO SOI.I DA rrD IH A cIA L Sa I I‹ ii‹ a S (co. r'Ii)

      these notes are an inlegrol part of and should be re.ad in conjunction ›• ilh the consolidated financial stoteru ents)

      1. 
         
         

         3.3 HAS IS OF 2 UE COR SO LI I1A'1'EIJ FIS AT C Int I, S I A I E.NI LV S I•ltf.I•AItA I'I tiN (COC I'D)

         \'herc necessary, the financial statements of the subsidiaries at e adjusted so that the accounting pol icies applicd at the Company and its su bsidiarics are consistent.

         Transactions and balances between the parent company and its subsidiaries are eliminated when preparing the consolidated financial statements.

         he interests of non-controlling shareholders in the net assets of the consolidated subsidiaries are presented as a separate linc item within equity.

      2. SL MIARY 01' SIC IFICAN 1' ACCIHJNTIN G l•OI.ICIES

         The following are the significant accounting policies applied by the Company in preparing its Consolidated Financial Statements:

         1. CIJANG ES IN ACCOUNTI4 G POLICIES Axn xoa rS TO Trlr coxSO I.I DATED FtNAâCIAL STATEMENTS

            The accounting policies adopted in the preparation of the consolidated financial statements for the quarter ended June 30, 2025 are consistent with those that were applied in the preparation of the consolidated financial statements for the financial year ended December 31, 2024.

         2. ACCO UNYI NG ES'f HATES

            The preparation of consolidated financial statements in conformity with Vietnamese Accounting Standards requires the Board of General Directors to make estimates and assumptions that affect the reported amounts of liabilities, assets, and the disclosure of contingent liabilities and assets as at the reporting date, as well as the reported amounts of revenue and expenses during the financial year (operating period). Actual results way differ from those estimates and assumptions..

         3. CASH AND CASH EQU IVALENTS

            Cash and cash equivalents include cash on hand, demand deposits at banks, deposits, and guarantees, as well as short-term investments with an original maturity of no more than 3 months, which are highly liquid, easily convertible into a known amount of cash, and subject to insignificant risk of changes in value.

         4. BSSIN ESS COMBINATION AND GOODV ILL

      Business combinations are accounted for using the purchase method. The cost of a business combination includes the fair value of the assets exchanged, liabilities incurred or assumed, and equity instruments issued by the acquirer to gain control over the acquiree at the exchange date, along with direct costs related to the business combination. Identifiable assets, liabilities, and contingent liabilities of the acquiree are recognized at their fair values on the acquisition date.

      Goodwill arising from a business combination is initially recognized at cost, which represents the excess of the cost of the business combination over the acquircr's share of the fair value of the identifiable assets, liabilities, and recognized contingent liabilities. If the cost of the business combination is lower than the fair value of the acquiree's net assets, the difference is recognized in the consolidated income statement. After initial recognition, goodwill is measured at cost less accumulated amortization. Goodwill is amortized on a straight-line basis over an estimated useful life of 10 years. The parent company periodically assesses goodwill impairment in its subsidiaries.

      IJUC LO.U G €* IA I., I G Ittl E'P .IO IN 1 S3 ACK

      COMl'Añ Y

      90 Le Duan, Pleiku Vard, Gia I.ai Province

      €?tJâStJl.IIJAJ HU

      l'IxAxcI A I, S 1 aa Eli i:xa S

      Quartcr 2 cnded on June 30, 2025

      .xOs r a"O I'I IE CO SOI.IDA rrD I'IxA x clA L Ss z'r1‹:IE i S ( o I '1i)

      1'hese n0tes are an integral[;'ai t % and should be mead in cor Runction with the consolidated fat anr.ial stateiii ents)

4. 
   
   

Associates

An associate company refers to a company in which the Company has significant influence but is not a subsidiary. Significant influence is demonstrated through the ability to participate in making financial and operational policy decisions of the investee but does not involve control or joint control over these policies.

In the consolidated financial statements, investments in associate companies are accounted for using the equity method. Under this method, the investment is initially recognized in the consolidated balance sheet at cost and subsequently adjusted to reflect changes in the Group's share of the investee's net assets after acquisition. Any goodwill arising from the investment in an associate is included in the carrying amount of the investment. 'I be Group does not amortize goodwill but assesses it annually for impairment.

The investor's share of the associate's profit (or loss) after acquisition is recognized in the consolidated income statement, while the investor's share of post-acquisition changes in the associate's reserves is recorded in the reserves. The cumulative post-acquisition changes are adjusted in the carrying amount of the investment in the associate. Any dividends received from the associate are deducted from the carrying amount of the investment.

The financial statements of the associates are prepared for the same reporting period as the Group's consolidated financial statements and use accounting policies consistent with those of the Group. Necessary adjustments have been made to ensure the accounting policies are applied consistently across the Group where required.

Investmeitts in other enfifies

Investments in equity instruments of other entities that the Corporation do not have control, joint control or have significant influence over the investee.

Investments in other entities are accounted for using the historical cost method; Net profit shared from other entities arising after the investment date is recorded in the income statement. Other shared amounts (other than net profit) are considered as payback and charged to the cost of investment.

Provisions for investment losses are made at the time of preparing the consolidated financial statements if the investments show a decline compared to their original cost. "the Company establishes provisions as follows:

€?tJ NJ PA BY

90 I.e Duan, i*leiku 4'ard, Gia Lai Province

l'lfiA.ICI Al, S'I t'I I'1ñ1l*fi'J S

Quarter 2 endcd on 4 une 30, 2025

NO'FE I O '1'I4Ii COR SOLI DAY ED FI A CIA1. SJ .'IN 1'34I' I'S (CO '1"D)

('I'hese notes are an integral part of and should be re.ad in conjunction with the consolidated financial stateiiir.rite)

4. SUñJM nv old SIGxIrIcax r accorx"lI G Idol.ICIES (COfi'I"D)

Investment property includcs land use rights, buildings, portions of buildings, or infrastructure owned by the Company for the purpose of earning rcntal income or capital appreciation. Investment properties are recorded at cost, less accumulated depreciation. llie cost of investment property comprises all expenses incurred by the Company or the fair value of consideration given in exchange to acquire the investment property up to the date of purchase or completion of construction.

Subsequent expenses related to investment property are recognized as expenses unless it is certain that these costs will generate additional future economic benefits beyond the initially assessed level of performance. In such cases, the expenses are capitalized as an increase in the cost of investment property.

When an investment property is sold, its cost and accumulated depreciation are derecognised, and any resulting gain or loss is recorded as income or expense in the period.

A transfer from owner-occupied property or inventory to investment property occurs only when the owner ceases to use the asset and starts leasing it out to another party or upon the completion of construction. Conversely, a transfer from investment property to owner-occupied property or inventory happens only when the owner begins using the asset or repurposes it for sale. Such transfers do not affect the cost or carrying amount of the property as of the transfer date.

Investment properties held for rental purposes are depreciated using the straight-line method based on their estimated useful lives. The estimated useful lives of specific investment properties are as follows:

Owner's equity is acknowledged in relation to the capital contributed to the entity by the onwer.

llUC I.ONC G IA LAI €iltt3L I' JOI I S I fl€? K COMI'M Y

90 Le Duan, Pleiku Vard, Gia I.ai Province

ñ OTE I O TI IE CO.USOI II3A'I'ED IUCAT CIA L S1,'l li HIGH'FS (f?()ñ I '11)

CU.UStJLI IIA l'f l3

I'I AN CIAI. S I A i HOI E '1'S

Quartcr 2 cnded on June 30, 2025

(Thee e notes are on integral part of and should be reod in conjunction north the consolidated financio1 statements)

1. SUMMARY OF SIG IFICAx i' acc or x rI c PoI.ICIkfi (C€iNi"fi)

   1. OWNER'S LQUITY (CONT'D)

      "the performance of the company is reflected in the retaiend earnings, which include the profit, loss after corporate income tax, and dlStTbutable to the shareholder. lie distributable accumulatcd earnings are required to not exceed the undistrjbuted profit after tax in tlic consolidated financial statements afier the impact of profits recorded from bargain purchases has been excluded. Retained earnings are the property of shareholders; however, the decision lo retain them, distrubtc them or distrbutable amount to shareholders through dividends will be determined by the company's charter, comply with Vietnamese law and approved by the General Mectiiig of Shareholders.

   2. REVE.N UE

      Itcvcnue is recognised when it is probable that thc economic benefits will flow to the company and can be red iably measured. Set revenue is measured at the fair value of the amourrfs received or receivable after deducting trade discounts, sales rebatcs, and sales returns.

      Revenue front selling gooits anlt products

      Revenue from selling goods and products are recognised when five criterias are met:

      Much of the risk and benefit associated with ownership of the product or goods has been transferred to the buyer;

      The Company no longer holds the same management of the goods as the owner of the goods or the right to control the goods;

      Future economic benefits can be measured reliably;

      Future economic benefits will flow to the entity or captured; Cost associated will sales can be indentifed.

      Revenue from rendering services

      When contract performance results are estimated reliably:

      Revenue is determined with relative certainty;

      Ability to derive economic benefits from the transaction of providing such services; Determine the part of work completed on the date of preparation of the Balance Sheet;

      Determine the costs incurred for the transaction and the cost to complete the transaction to

      provide that service.

      The extent of service work finished is established by the approach used to evaluate the completed

      tasks.

      Revenue from financial activities

      Financial revenue is recognized when the following two conditions are simultaneously satisfied: Ability to obtain economic benefits;

      Revenue is determined with relative certainty.

   3. COST OF COODS SOLD

      The cost of goods sold for the year is documented in alignment with the revenue generated during that period ensuring adherence to the principle of prudence. Instances of material loss surpassing the standards, expenses, exceeding the usual threshold, and lost inventory afier accounting for the liability of the pertinent group or individual are comprehensively and swiftly documented in the cost of goods sold for the year.

      iJLC I.O G G IA LAI G ltO UP .IOIN I' S 1 Ovi K

      €."O1IPANY

      90 Le Duan, Pleiku Vard, Gia Lai l'rovince

      
      
      

      I.IN AT CIAI. SJ A I I'N'I I'. "I S

      Quarter 2 ended onI unc 30, 2025

      NOTE TO "I HE CO USOLIflA I EDTI F AF c lv L SJ ›t I E II k.NJ S (COC"1 'IN)

      (I'hese notes are an integral part of and should be read in conjunction with the consolidaied financial statements

      4.

      
      
      

   4. F IN A CIAL EXPIfNSLS

      Criteria for documentation for finance expenses includc:

      Costs or losses associated with financial investment endeavours; Costs associated with borrowing;

      Losses incrred from liquidation, transfer of short-term securities, and transaction costs associated with sel ling securities;

      Allowance for the devaluation of trading securities, allowance for investment losses in other entities, losses incurred from the sate of foreign currencies, exchange rate losses, and so forth.

      Nie aforeiTientioned sums are recorded in accordance with thc total amount incurred during the year, and they are not offset against financial activity revenue.

   5. TAXATI OF

Input value-added tax (VAT) is accounted for using the deduction method.

The current tax payable is calculated based on taxable income for the year. Taxable income may differ from accounting profit before tax presented in the Income Statement as it excludes income or expenses that are taxable or deductible in different periods (including any carried -forward tax losses, if applicable) and does not include non-taxable items or non-deductible expenses.

Corporate Income Tax (CIT)

Taxable profit is determined based on the operating results, adjusted for non-taxable income and non-deductible expenses. The calculation of taxable profit and current CIT expense is based on the prevailing tax regulations. However, these regulations may change over time, and the final determination depends on the results of audits conducted by the relevant tax authorities.

The current CIT rate is 20%. Additionally, certain subsidiaries and projects are subject to the following specific CIT rates:

Duc Long Gia Lai BOT and J3T Joint Stock Company: For income derived from the project to upgrade and expand Ho Chi Minh Road (National Highway 14A), section Pleiku (km 1610)

- Cau 110 (kin 1 667-570) in Gia Lai Province, implemented under the BOT model in Chu Prong, Chu Se, and Chu Puh districts: Based on Clause 4, Article 10 of Circular to. 96/2015/TT-BTC dated June 22, 2015, issued by the Ministry of Finance, and Official Letter No. 3770/CT-TTHT dated December 9, 2015, from the Gia Lai Tax Department, the Company applies a CIT rate of 20%, with the following incentives: Corporate income tax (CIT) exemption for four years from the first year taxable income is generated; 50% CIT reduction for the following nine years. Since 2017 was the first year the company generated taxable income, the CIT exemption period applied from 2017 to 2020, and the 50% CIX" reduction applies from 2021 to 2029.

UL C LO €1 GI I.A I G ItO UI' JOIN I S"I O€?K CON4I'A Y

90 Le Duan, Pleiku Vard, Gia Lai l•rovince

xo rr i"o s tir co SOL11JATED f'I.NAfiCIAL S I A'l Uma I S (COC l"I1)

CPU.N SOL I UA 11 D I*I A CI A I SJ A'I I'II I' 'I S

Quarter 2 ended on I une 30, 2025

(These notes are an iniegro/ part of and should be read in con] unction with the cons olidate.d financial st memento)

1. Srvmnv or siG IrICA T ACCOL ñ TIN €i I'OLICIES (COfiT'1J)

   1. TAXATION (CtU T'D)

      Due I.ong leak h ong TIOT and UT Joint Stock Company: Ivor income derived from the project to upgrade and expand ational Highway 14, section km 817 to km 887: Eased on Clause 1, Article 11 and Article 1 2 of Circular to. 96/20 15/ II -DTC dated June 22, 201 5, issued by the Ministry of I'inance, the company appl res a corporate income tax (CI I ) rate of 10% for 15 years from the first year of revenue generation, with the following incentives: CIT exemption for four years from the first year taxable income is generated; 50 o UT reduction for the following nine years. Since the company generated taxable re venue in 2015 and taxable income in 2016, the preferential CIT rate of 10% applies from 2015 to 2029. The CIT exemption applies from 2016 to 2019, and the 50@oCU reduction applies from 2020 to 202fi.

      Due Long Gia Lai Investment and Power Development Joint Stock Company: For income derived ftom the Dak Poko Hydropower Project: Eased on Clause 4, Article 10 and Clause 1, Article I I of Circular to. 96/2015/TT-BJ C dated June 22, 2015, issued by the Ministry of Finance, and Official I.ether to. 3423/C3 - UfHT dated November 1 6, 2015, from the Gia Lai Tax Department, the company applies a corporate income tax (CIT) rate of 20% with the following incentives: CI £ exemption for four years from the first year taxable income is generated; 50% CIT reduction for the following nine years. '£he company generated taxable income from the Dak Poko Hydropower Project in 2018. As a result, it is exempt from CIT from 2018 to 2021 and receives a 50% CIT reduction from 2022 to 2030.

      Oilier types of taxes nre implemenle‹t in iiccordance w itli f/te prevailing regiihitions of the Stnte.

   2. ItEl.ATEI3 PAIITI ES

A party is relatcd to the Company if it has the ability to control the Company or exercise significant influence over the Company in making financial and operating decisions. Related parties incl ude:

Enterprises have the ri8ht to control or be directly or indirectly controlled by one or more intermediaries, or under the common control with companies, including the Parent Company, subsidiaries of a Group, joint ventures, co-controlled business establishments and associates;

Individuals have the right to vote in reported enterprises, having a significant influence directly or indirectly on these enterprises, key executives have the authority and responsibility for making plan, management and controlling activities of the Company, including close family inembcrs of these individuals;

Enterprises owned by individuals, having direct or indirect voting rights or having a significant influence on the business.

When considering each relationship of related parties, the nature of the relationship is paid special attention to, not merely its legal form. All transactions and balances are presented hereunder.

DUC LONG GIA LAI GROUP JOINT STOCK COMPANY

90 Le Duan, Pleiku Ward, Gia Lai Province

NOTE TO THE CONSOLIDATED FINANCIAL STATEMENTS (CONT'D)

(These notes are an integral part of and should be read in conjunction with the consolidated financial statements)

f?ONSOLIDATI'17 l"INANCIAf. S'1'A"f EMFIN l'S

Quarter 2 cnded on June 30, 2025

1. HELD-TO-MATURITY INVES'fMENTS

   30/06/2025 01/01/2025

   He ld-to-maturity investments - related parties He ld-to-maturity investments - other parties

   - Tcrm dep os its with original maturities of 12 months

   Cost

   
   
   

   30,700,000,000

   30,700,000,000

   Cost VND

   Total

2. SHORT-TERM 7'RADE RECEIVABLES

   30,700,000,000

   
   
   

   30/06/2025 01/01/21125

   Balance

   Ii alancc

   1'rriv is i‹›n

   Short-te rm trade rcve ivable s from re late d parties	25,332,701,556		(20,522,195,556)		23,790,945,556		(19,741 ,7 I 5,55C)
   - Duc Long Bao Loc Public Scrvice JSC	17,019,001,256		(15,355,045,256)		16,366,045,256		(14.926,04.5,25C)
   	3,46 ¥70J00 44,000,000		(3,464,870,300)		3,464,870?00		,454,870,SOO)
   - Alpha Scvcn Group JSC	4,804,830,000		(1.699,280,000)		3,960,030,000		(1,350,800,000)
   Othe r s hort-te rm trade rece ivables	637,156,084,987		(575,484,777,2fi7)		691,004,576,899		(598,662,238,443)
   - Mr. Ly Tran 4 icn	391,021,500,000		(391,021,500,000)		391,021,500,000		(39 I ,021,500,000)
   - Mr. Nguyen Tuan Vu	105,525,063,277		(105,525,063,277)		123,580,1(10,002		( lzs?s0,10(i,o(i2)
   - Others	140,609,521,710		(78,9"82 I3,990)		176,402,976,597		(84,060,638,441)
   Total	662,488,786,543		(596,00fi,972,823)		714,795,522,455		(ti 1 8,403,953,999)

   • day Nguyen Mineral and Metallurgy JSC

   • Tay N guycn Supplies Materials Co., LTD

   
   
   

   DUC 1.ONG GIA LAI GROUP JO INT STOCK COMPANY

   90 Le Duan, Pleiku Ward, Gia Lai Province

   NOTE TO THE CONSOLIDATED FINANCIAL S'fATEMENTS (CON'1"D)

   (These notes are an integral part of and should be read in conjunction with the consolidated financial statements)

3. SHORT-TERM ADVANCES TO SUPPLIERS

   cOxSOl.IIIA 1 I:It l"I NANCIAI. S'rAI"I:M rN I S

   Quarter 2 ended on June 30, 2025

   30/06/2025				0 1/0 j /2025
   	balance				I3alAncc		'FOViSIOh
   	VND		VN D		U
   Short-term advances to related parties	100,000,000		(100,000,000)		123,909,089		;0/O00000j
   - Gia Lai Transport Construction Consulting JSC	100,000,000		(100.000,000)		100,000,000		(100,000.OOO)
   - Alpha Seven Group JSC					23,909,089
   Short-term advances to suppliers	46, I 72,684,172		(42,410,185, 746)		S I,454,120,76›3		(46,410,185,746y)
   - Duc Sang Ga Lai Mineral Exploitation Company L4 D	7,603,234,071		(7,603,234.071)		7,603,234,071		(7,6()3,234,07J )
   - Cu Bong 1 Farm Co.,Ltd	15,204,370,000		(15,204,370,000)		15,204,370,000		(15,204,370,000)
   - Others	23,365,080,101		(19,602,581,675)		28.646,516,692		(23,602,55 I,675)
   Total	46,272,684,172		(42,510,155.746)		51,578,029,852		(46,510,1S5,746)

4. LOANS RECEIVABLES

   1. Short-term

      30/06/2025				01/01/2025
      	Balance				balance
      	VN D				VND
      Short-term loaus receivable from related parties	i S3,178,419,820				165,278,419,820
      - Tay Nguyen Processing Industry Can Exploit JSC	22,258,000,000				22,238,000,000
      - Duc Long Gia Lai Construction Investmcnt JSC	132,920,419,820				14?.020,4 19,820
      Short-term loans receivable from other parties	I,80I,24S,47S,960		(950,393,982,622)		I,819,275,039,547		(947,439,233,363)
      - Truong An Tay Nguyen One-Member Co.,LTD	226,502,145,250		(692,581,.524)		226,502,145,250		(692,581,524)
      - Mrs. Pham Thi Bay	169,375,488,000				201,792,000,000
      - Ms. Ho "Chi My 4 ririh	170,691,468,743		(90,691,468,743)		177,506,225,330		(94,8$6,7 i9,484)
      - Phu 3'hanh Gia Pleiku Co., LV D	419,805,000,000		(147,71.5,000,000)		435,330,000,000		( I 40,565,000,000)
      - Others	8I4,S7I ,373,967		(711,294,932,355)		775,144,668,967		(7 i i,294,9:2,:55
      Total	1 ,956,423,895,780		(950,393,982,622)		1,984,553,45 9,367		(947,439,233,363)

      DUC LONC GIA LAI GROUP JOINT STOCK COMPANY

      90 Le Duan, Pleiku Ward, Gia Lai Province

      NOTE TO THE CONSOLIDATED FIN ANCI AL STATEMENTS (CONT'D)

      (These notes are an integral part of and should be read in conjunction with the consolidated financial statements)

   2. Long-term

      oNSOi.IDA 'HD I"IN AN( I A I. S'I A I'M: I.x"1S

      Quancr 2 cnded on Junc 30, 2025

      30/06/2025				01/01/2025
      	Dalance		Provis ion		balance
      	VN D		VN D		VNI)
      Long-term loans receivable from related parties	93.i,OOO		(935,000)		935,000		(955,000)
      - Tay Nguyen Proccssing Industry Can Exploit TSC	935,000		(935,000)		935,000		(935,000)
      Long-term loans receivable fFom other parties	51,937,800,000				386,d0S,800,839
      - Duc Long Gia Lai Afforestation JSC					334,945,954,599
      - Viet Gia Phat One Member Company Limited	51,937,800,000				51,659,8l6J40
      Total	51,938,735,000		(935,0 00)		3fi6,606,735,839		(935,000)

5. OTHER RECEIVABLES

   1. Short-term

      30/06/2025

      01/01/2025

      
      
      

      Balance

      Pro vis ion

      Balance

      
      
      

      VG.D

      Receivables from relntel p‹i rties	233,047,48 8,539		(2*2,8 61,613, 75 9j		z"33,30 9,1 93, 939		(*26,332,383, 9'93)
      - Duc l,ong Gia Lai Construction Investment TSC	14,027,287,969		(8,I397,G53,873)		I5.227,2iâ4,053		(8,727,2ii4,05ii)
      - Tay Nguyen Supphes Material Co., LTD	127,905,536,853		(127,905,536,853)		127,905,?36,853		(127,905,536,S53)
      	3,959,369,621 42,41 I ,541,518 44,743,752,078		(3,959,369.621) (42,411,.5 l,S18) (40,187,5 I I ,594)		3,939,369,621 42,d 11,541,51 8 43,805,511,594		(3,959,369,62 i ) (42,4 I 1,ñ4 1,B1 fi) (43,.128,70 1,648)
      Reyeiyable5 from other organizntions and inifiviife mls	S72, 161,I S0,208 H30,779,191,352 135,334,085,000		(341,927,6I2,6i78) (335,18H,356.23H)		495,807.3 J3,7tS 382,fl l7,7ñ3,H 00 107,470,200,000		(337,230,590, 962) (3sa,‹ 1s.166.6v7)
      - Advances to employees	4,076,571,329		(2,201,205,185)		3,879,920.340		(192,291,562)
      - Deposits, mortgages	50,000.000				50,000,000
      - Other receivables	1,921,002,527		(1,542,048,259)		1,989,439,965		(1,623,132,70.1)
      Total	805,208,638,54 7		(564,789,2 26,d37)		729,116,507,644		(ñ 63,S62,97d,9 ñS)

      • Tay Nguyen Mineral and Metallurgy JSC

      • Mr Vu Van Tin

      • Tay Nguyen Processing Industry Can Exploit JSC

      • Receivables on loans receivables interets

      • Duc Long Dung Quat Company Co., LTD

      DUC LONG GIA LAI GROUP JOIN"I' STOC K COM PANY

      90 Le Duan, Pleiku Ward, Gia Lai Provincc

      NOTE TO THE CONSOLE HATED FINANCI AL STA"FEMENTS (CON"¥'1J)

      (These notes are an integral part of and should be read in conjunction wilh the consolidated financial statements)

   2. Long-term

      CO Nscn.iii x i'i':n i' i N AxC AI. fi'i'A I l‹;vi l'N i s

      Quarter 2 cnded on I unc 30, 2025

      30/06/2025				01/01/2025
      	balance VN11				lialance VN IN		l°rovis ion IN
      Receivables from related parties
      Receivables from other organizations and individuals	1,268,670,000				1,268,670,000
      - IJcposhs, mortgages	)/68,670,000				1,268,670,000
      - Duc Long Gia Lai Afforestation JSC	344,745,984,599
      otal	346,014,654,599				1.268,670,000

6. INVENJ'OItII'iS

   30/06/2025

   01/01/2025

   At cost

   l'rovision

   At cos t

   l'rov isi‹›n

   
   
   
   
   
   

   VNIJ VG11

   
   
   

   - Raw materials, consumables and supplies

   9,775,804,886

   (9,245,220,262)

   9,775,S04,SS0

   (9,245,22f1,262)

   - Work on progress	8,199,336,030	(8,199,336,030)	8, I 99,330,030	(S,199,.33é,030)
   - l°inishcd goods	4,324,520,932	(4,324,520,932)	4,324,520,932	(4,324,520,932)
   - Products	175,503,577,046	(63,397,021,095)	175,503,577,046	(63,397,021,09.5)
   Total	197,803,238,594	(85,166,098,319)	197,803,235,594	(55,166,095,319)

   DUC LONG GIA LAI GROUP JOINT SJ'OCK COMPANY

   90 Le Duan, Pleiku Ward, Gia Lai Province

   NOTE TO THE CONSOLIDATED FINANCIAL STATEMENTS (CON'F'D)

   (These notes are an integral part of and should be read in conjunction with the consolidated financial stateinents)

7. TANGIBLE FIXED ASSE'I'S

coNsoi.i nA i rn i"iNANc:I At. s I"A i'i.M I: i s

Quartcr 2 cnded on Junc 30, 2025

COC f 01/01/2025

properdes

Macbintry,

4D

276,785,528,413

Transportahon

ONO 21,068,488,704

0Nce

administrative Perennial gar&n

AD >D

564,755,007 176,497,$81,499

Others (It01

D

2,42(,057,848,091

VND

3,391,174,051,294

• Purchases

  Detrease

• Disposat nnd 5ale

  30/0ò/2025	489,199,849,624		21,068,488,704	564,755,007		176,497,981,459	2,427,057,848.091		3,391,174,051,294
  ACCU ALATfD DEPIIIEHTION
  01/01/2025	131,091,814,922	76,443,616,674	l9,200,694J07	513,626,529		53,559,202,271	929,818,212,440		l,210,627,l67,143
  Jncrease	8,582,094,790		168,¥02,2 0	2,749998		#43!418,438	89,418,837,252		110,405,661,072
  - Deure i mor			/68,802,2 TO

• Disposal and sale

30/06/2025

139,673,909,712

84,245,374,798

19,369,496,577 516,376,527 57,990.620,909

I,019,237,049,692 1,321,032,828,215

01/O1/Z025 200,341,911,II9

1,867,794,397

11,128,478 122,938,379,184

2,180,146,884,111

Ut:C I.ON €1 G I t 1.AI G ItO UIF JO I 'I S'I €JC K COLI PAL Y

90 Le Duan, l'leiku \'ard, €i ia I.at l*rovince

.HOI E TO 'I'I4E COC SOI.I DATED PISA.N CI Ah STA I Eñ'I1'N'l'S (COT F'IN)

C€J US €i t. I DA'l Uh IH x A c:I. I. S I A"I i‹ I I S

Quarter 2 ended on June 30, 2025

tl'hes e notes are an integral pai-i of and should be read in conjunction with the consolidated financia 1 suiie.intentsy

COST

Goppyri gh ts, Land use rights computer software

$'ND VMD

01/0 I/2025

lncreas e

- litcreose froin nev' tiurchases

IJecreas e

81,652,795

397,684,000

Dist osa 1 or liquido Ii'oii

30/06/2025

ACCUMAUJ ED DFT REClATIOfi

81,652,795 397,68 4,000

01/01/2025

Increas e

- Deprecia tion dw-iii g the period

Decreas e

81,652,795

397,684000

14. Iñ'VES'fMkNT PROl•LitTY

1

22

DUC LONG GIA LAI GROUP JO INT STOCK COMPANY

90 Le Duan, Pleiku Ward, Gia Lai Province

NO'£E TO THE CONSOLIDA'¥ED FINANCIAL STATEMENTS (CONY'D)

(These notes are an integral part of and should be read in conjunction with the consolidated financial states ents)

16. LONG-TERM INVESTMEN"fS

Investments in associates, jointly controlled entities:

30/06/2025

Quarter 2 cnded on J unc 30, 2025

01/01/2025

Shared of

Share of

Balance

Shared of Share of

Ealancc

voting rights intcrcst voting rights

- Gia Lai I ransport Construction

Consulting TSC

Investments in other entities:

20.00%

20.00% 6,940,482, 415

6,940,482, 415

20.00%

20.00% 7,091,938,500

7,091,935,500

30/06/2025 01/01/2025

- Duc Long Bao Loc Public Scrvicc

( CO8i

Provision

l‹air value

l'rovision

Vh23

VNlJ

JSC

- l'ay Nguyen Supplies Materials Co., L"fD

4B0,000,000 (480,000,000)

6,000,000,000

6,000,000,000

480,000, 000 (450, 000, 000)

6,480,000,000 (480,000,000) 6,000, 000,000 480,000,000 (430,000,000) -

1"he detailed information on the Company's fnUes/mezi/s in otheF entities as Of 30 In ne 2025 as foIIows:

Com pany name

Place of establish me ri t ari d

Share d of Share o1'

• Duc I-ong Bao Loc Public Service TSC

• Tay Nguyen Supplies Materials

ham Dong Provinc c

7.2%

7.2%

Urban and interc ity passenger road transpot (cxc luding bus transportation)

Co., LTD

Gia Lai Provmc e

10%

10% Wholesale o I l''crtilizers

23

UL C 1.US ti GIA L tI G ltt9l.P ,1OH'I S FUCK COD4 I'A.U Y

90 Le Duan, Pleiku Vard, Gia Lai l*rovince Quarter 2 ended on June 30, 2025

NO"I E I O J'I IE CON SO LI I)ATED I*IN ANCI A L SJ ATE fHE 1 S (CO.4 I 'D)

(these nores at-e an tritegral pai-i of and should be read in conjtraction v ith the consolidated financial staieiii ents)

(*): These are periodic renovation costs for DOT projects as stipulated signed with the conpentent State authorities. The renovation costs and specified in the BO1 contracsts.

in the BOX' contracts allocation periods are

I3LC I USG €iIA I Al G1tO17l• OOH I' S'l OCK CON'I PARh'

90 1.c l9uan, I'leiku Ward, Gia I.ai I'rovince Quarter 2 ended on June 30, 2025 NOTE 'FO TH E CO SOLIDAJ ED FINAL CIAL S'fATE II L 7'S (COR I 'D)

(These notes are an integral part of and shoiild be read in conjunction with the consolidated financ ial staleJilents)

DUC LONG G IA LAI GROUP JOIN F STOCK COMPAh Y

90 Le Duan, Pleiku Ward, Gia Lai Province

NOTE TO TFIE CONSOLIDATED FINANCIAL STATE M MINI S (COC I" D)

fThese notes are an integral part of and should be read in conj unciion with the consolidated financial statr.ments)

1. "IAX AND O fHIiR PAYABLES/RECEIVABLES TO THE S'fATE HL (iE 1"

   01/01/202S

   Tax payabl es Pai d/13educted

   Adjus tme nl

   3 0/0G/202'

   
   
   

   Payables	37,477,100,3 97	39,048,780,583	(36,34 0,623,848)		40,155,2 ii 7,J 32
   Value added tax	3,620,012,719	25,321,221,802	(22,016,424,129)		G,924, S l 0,392
   Corporate income tax	11.052,460,340	C,978,735,261	(11,210,273,313)		C,820,922,288
   Pers onal income tax	76,664,573	387,095,482	(431,9l1,1G6)		31,f›48, bb9
   Land, land rental	l2,49C,270,417	973,722,720	(SIS,50.3,150)		12,C51,489,957
   Natural tax on res ources	319,771,517	1,346,033,761	(l,100,749,Tt6)		565,056,1G2
   Other	9,911,920,f›31	4,04l,971,557	(762,762,944)		13, l9l,129,444
   Receivables	725,088,703	163,314	2,215,273	813,1 60,73 9	1,5 40,301,401
   Value added tax	ll ,264,227				11,2C^,227
   Corporate in corric tax	707,405,544			513, 1€i0,739	1,520,566,253
   Pers onal income tax	163,314	163,314	2,215,273		2,215,273
   Land, land rental	1,247,455
   Other	5,008,163

   
   
   

   DUC LONG G IA LII CROUP JOINT STOCK COMPANY

   90 l< Duan, Pleiku Ward, Gia Lai Province

   NOTE TO THE CONSOLIDATED FINANCIAL ST.A'I'EMENJ'S (CON"1"D)

   (These notes are an iytegr al part of arid should be read in conj«nct ion with the consolidated financial statements)

2. LOANS AND FINANCE LEASE OBLIGATIONS

   1. Short-term

      CtiNSO I.I DA r i:It r"IxAsCIAI. STA I low l« I s

      Quartcr 2 cndcd on June 30, 2025

      
      
      

      30062025

      During the pe riod

      0 I /0 1J2 02 S

      Com t

      Amountcanbe seUeled

      mere as e De eve as e

      Amoun*sanbe seMeed

      VNO VND

      ID VND

      ID

      fslior I-term loci n a rrit fin ci n ce feirse from relatel p nrties
      Short-(erm	1 74, 983. 815,400	I Z4, 983,815.40O			174. 983.8J 5. 400		174. 983.8I 5.400
      - Ioint Stock Commerce I B ask
      for Investment and Deve lopment	176.983,815,600	l 76.983,8 I 5.TOO			170,983.815 N00		t7H .983.81S.000
      of Viet Nam - Gia Lai Brane h
      long ferm lines rfue /or *8P°X*^!	J 95, 989,858, 000	J95.989.858,000	76. S 0 0. 000. 000		272. 489.858.0OF		272. 48 9. 8 S 8. 0 0 0
      - Joint Stock Commercial Bank
      for Investment an‹l Development	135,989.858.000	35,989,858,600	6,500.000.OOO		52,689.858.000		152.H 89.858.000
      of diet Nam- Goa Lai Branch
      - Vietnam Joint Stock
      Comrrrereial Bank for Industry	60,000,000,000	60,000.000,OOO	60.0O0,000,000		120,000,000,000		120,000000.000
      and Trade - Gia Lai Branch
      	5 64, 033,708,236	1 64, 033, 708,2 S 6	33,259,5 I I,2 0 I
      To tat			-	1 2 9,739..S 3 1.2 0 0		564,746,592.856 b64.746,S92"854

      
      
      

   2. Long-term

30/06/2025

D uring i Pte pe rio d

Cos

fi nc re as e De c re as e

sr'*•i•a

• Vietnam Joint Sioc k

  L ornmerc la1 B anlt tor Industry

  ancl Trade - dia Lai Brarich

• Joint Stoc k Corrimerc ml B a rite for lnve struest anODe veloprrie nt of Viet Nam - Gis La i Branch

Total

1,193.110,000 000

2OO/S Z .403.55'

, t 193 1 10,O00,OO0

27