Separate financial statements for Q2 2025

CÔNG TY CỔ

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

PHẦN TẬP

LONG GIA LAI

ĐOÀN ĐỨC

CỔ PHẦN TẬP ĐOÀN ĐỨC LONG GIA LAI, OID.0.9.2342.19200300.100.1.1= MST:5900415863

Reason: I am the author of this document

Location:

Date: 2025.07.30 18:33:13+07'00'

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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

     .STATEMENÍs ÍoŠ:Í¡ÍÍ 25

     
     
     

     DUC LONG G IA LA I GROUP JOl hT STOCK COFII'ANY SE Panarc FI NauciAL STATE6IEN'fS

     90 Le Duan, Pleiku Ward, Gia Lai Province For Q2 2025

     BALANCE SHEET

     As nt 30 liar 2025

     ASSETS

     Code Note

     30/06/2025

     01/0J /21125

     VND VN D

     CUTtItENT ASSETS	100			l,368,344,129,811	1,359,810,283,585
     Cnsh an‹I cnsh cquivaleitts	1 IO	5		l,4S2,778,640	1,125,528,258
     Cash	111			1,452,778,640	1, 1.25,528,258
     Short-tei'm investments	120
     Held-to-maturity invest llcnts	123			-
     Current ftccourlts recei›'afiIe	130			1,254,109,924,060	l,245,900,413,4I6
     Short-tert» trade i'eceivab!es	13 i	6		651,475,654,813	696,643,230.460
     Sho t-te n advances to supplies s	132	7		42,537,806,084	48,505,787,252
     Short-tenn loan receivables	135	8		ł,9l8,924, 109,168	1,945,703,722,755
     Other short-lei'iii receivables	136	9		777,606,872,934	713,698,172,323
     ProviSion for dcubtffil short-tcrin receivables	3s		(	'36,434,3 T8,939)	(2,158,650,499,374)
     fnvextori¢s	140	10	112,106,ñ55,9S1		112,106,555,951
     lnvetitories	141		197,272,654,270		197,272,654,270
     Provision for devaluation of inventories	149		(85,166,098,319)		(85,l66,098,3lS)
     Other current assets	ls0		674,871,160		677,785,960
     Short-ietTn prepaid expenses	l5l		-
     Value-8dded tax deductible	152		611,364,485		614,279,285
     Tax and other receivables from the State budget	153	20	63,506,675		63,506,675
     NON-CURRENT ASSETS	200		987,934,388,395		966,384,161,450
     Loiig-term receivsliles	2lti		346,0l4,6S4,S99		336,214,654,599
     Lotig-lerhl loati receivables	215	8	935,000		334,946,919,599
     Other long-term receivables	216	9	346,014,654,599		1,268,670.000
     Provision for doubtful long-ter in receivables	219		(935,000)		(935,000)
     Fixed nssets	220		299,098,612,399		307,180,049,551
     Tangible fixed nssets	221	14	299,098,612,399		307,180,049,551
     - Cosl	222		452,925,845,953		452,925,845,953
     - AcciuwilaieJ ‹leyi ecialioii	223		(I 53.827,233,554)		(145,745,796,402)
     Intangible fixed assets	227	13
     - Costs	228		399.336,795		399,336,795
     - Acctuniilaied amortization	229		(399.336,795)		(399,336,795)
     Investment property	230	12	25,552,454,922		26,183,036,340
     - Costs	231		56,149,693,891		56,1 49,693,891
     - Accumulated depreciation	232		(30,597,238,969)		(29,966,657,551)
     Non-current essets in progress	24tl		32,569,530,386		32,569,530,386
     Construction iii progress	242	11	3.2,569,530,386		32,569,530,386
     Long-term investnieiils	250	15	284,699, I 36,089		264,236,g90,574
     Investments in subsidiaries	251		555,000,000,000		555,000,000,000
     lnvestiiienis in associates, jointly controlled	252		8,900,766,000		8,900,766,000
     [»vestrrrent in other entities	253		6,480,000,000		48O,D0D,OOD
     Provision for long-term investments	254		(285,681,629,911)		(300,143,875,426)
     Other long-term assets	260
     Long-term prepaid expenses	261		-
     TOTAL ASSETS	270		2,356.278.518.206 2,326,194,445.035

     DUC LONG GIA LAI GROUP JOINT STOCK COMPANY SEPARATE FINANCIAL STATE6IENTS

     90 Le Duan, Pleiku Ward, Gia Lai Province For Q2 2025

     BALANCE SHEET (CONT'D)

     As at 30 Jun 2025

     RESOURCES

     Code Nole

     30/06/2025

     0l/01f2025

     VND VND

     LIABILITIES	300	1,873,961,975,626		#88544 852,682
     Current liabilities	310	1,813,704,948,256		1,82S185,825,312
     Short-temi trade payables	311	16	111,134,226,650	140,788,843ñ79
     Short-term advances froin Customers	312	l7	18,528,818,504	t3,S28,818,SO4
     Tax and other payables to the Siate budget	313	20	30,079,714,439	23,140,117,098
     Payables to employees	314		136,099,999	144,323,076
     Short-term accrued expenses '	315	l8	327,766,420,427	307,645,807,624
     Short-tern unearned revenues	318		147,272,727	29,090,909
     Other short-term payables	319	19	652,807,318,462	613,559,236,27d
     Short-term loan and finance lease obligations	320	21	671,307,381,656	724,346,892,856
     Bonus and welfare fund	322		1,797,695,392	1,802,695,392
     Non ei'rrent liabilities	330		60,257,027,370	60,25'7,ti1'7,570
     Long-term loans and finance lease obligations	33g	21	60,257,027,370	60,257,027,370
     OWNER'S EQUITY	40D	22	482,316,542,580	440,751,592,353
     Capital	410		482,316,542,580	440,751,592,353
     Share capital	411		2,993,097,200,000	2,995,097,200,000
     - Shares trill voting rights	411a		2,993,097,200,000	2,993,097,200,000
     Share premiums	412		50,510.908,328	50,5 l0,908,328
     Investment and development fund	418		6,196,436,959	6,196,436,959

     etained earnings 421 (2,567,488,002,707) (2,609,052,932,934)
     - Accumulated losses by the end of prior year	421a	(2,609,052,952,934)	(2,796,042, 190,96 I)
     - Undistributed earnings for the current year	421b	41,564,950,227	186.P89,238,027

     R

     TOTAL LfABILITJES AND

     OVNERS' EQUITY

     440

     2,356,278,518,206

     
     
     
     
     
     
     
     
     
     
     
     

     T/P <

     g L0 »

     2,326,T94,445,034 30 July 2025

     
     
     

     Tran Tlii Tinh Tu Prepared

     Do Tlisnh Nhan Head of Finance and

     Accounting Department

     cum Person in charge of accounting

     Nguyen Cot Chief Executive Officer

     DUC LONG G IA LAI GROU P JOINT STOCK COhI PANY SEPA RATE FINANCI A L STAT E6'1ENTS

     90 be Duan, Pleiku Ward, Gia Lai Province For Q2 2025

     INCOME STATEMENT

     For Q2 2025

     
     
     

     Cole hole 02 2025

     Q2 2024 The first slx

     mon!fie of 2026

     (U«audited{

     The fir6t six monthe DI 2024

     
     
     
     
     
     

     YhD AND

     Gran safes of n crchandis0 aaJ senlces	01	24	1,132,667,182	fi,707›t35,36fi	2,004,849,000	6,f 09,1 '7,j 84
     Revenue dcduchons	02
     iYet sales oFmerchendBe gnd servies	10		1,132,667,182	ñ,707,l35,36fi		4,609.317184
     				5,430,507.035	1,949.83Q,598	16,018,526,355
     Gi*oss profit Iron sales of mcrchendi¥c +inil sctrices	20		j.fi9,939,G01	2G7,G28,330	AOO9,4O2	{9,429,209,171}
     Financial income	2l	t6	50,646,&98.762		eQ 9j637j g	I 02,220,376, t40
     Finaocialcx ners	22	2y	28,66I,336,a66	67,645, I 59.928 4I,133, 2II. 291	52,910,870,663 , . 0, JV	169,999,995.014 31,I25,J09.967
     Sellingexpensrs	2f	28	24.000,000	10,780,000		31,780,000
     Geneol ad administrnIi'e expensas	26	28	(I9.266,351.8ó4)	(6.321,375,211)	(16,953.910,26I )	(87,9l f.661,734)
     Set pr0hls Front opcrafing ntti›'ifies	30		di,38f,863,3Fi1	(7,591,118,180)	64,l47,686lS6	10,687,053,679
     Otlieriitcolne	3i		J,86l.728		6,8%728
     0lh¢rexpcnses	32	79	J,0II,S62.838	3,365,448.414	t3,388S97637	10,591,509.753
     Profit fr0ni elller attixities	40		{7,005,501,110)	{J,36si448,414)	(13,%2,736,J29)
     Set pro0t before lRz	S0		3J,382,3/i7,2*		4l,5›4,B5O,tl7
     Current corporate intome tax expense	51	31
     Net profit nfter tnx	60		34,381,362,25 I	(lit,956,S66,594)	4J,564,910,327
     						July 2025

     
     
     

     Tran Tlii Tinh Tu Prepai er

     Do

     
     
     

     Head of Finance and Accouiiting Department cum Person in charge of accounting

     Chief Executive Officer

     DUC Lo«c cix LAi Gnou HOI N"I STOCK COM PANY SKPA RATE FI NANC IAL STATE81ENTS

     90 Le Dtlan, Pleikii War d, Gia Lai Province For Q2 2025

     CASH FLOW STATEMENT

     (Iii lirert itieilio 1)

     For Q2 2025

     
     
     

     I. C"ash flows fioi» oj›e 'a tirtg artivitics

     Codes Note

     The first six

     mon lts of 2025

     The fi i'st six montts of 2024

     
     
     

     S'N G

     t'I Ofit bcfoI'c tHs	01	4I,S64,9S0,227	95,S43,926
     Adjus@ends for:
     l3epreciatioi and ziâiortiZ.ation	02	8,7 J 2, 0i8,570	8,811,562,416
     l'rovisions	03	(36,678,223,950)	(5,836,308,818)
     Gains (fosses) on cxchange rate dil'ferences from	04	7,941,d75,914	ö0ö,205, 190
     revaluation of accounts dcrivv•d front loreigu ctirrtncies
     Gains (losses) oti investiiig activities	05	(9G,09J,637,/J6)	(102,230,376, 140)
     lntcivst expense	06	J9,43/,440,264	8I,325,509,967
     Opernting profit before itiovenieiits in ivorkiiig cnpitnl	08	(9› 123.778,13I)	(J 7,03J,863,4S9)
     Ïrcrease (decicnsc) in receivabÏcs	09	(347,357,583,254)	24,697,353, 7/ 4
     I Jcrease (decr¢ase) in inve»torics	10		(2,313,038,027)
     	11	(17,667,8ô6, 120)	4,326,368, 181
     Increase (decrresc) in payables (exclusive où interest
     payables, entcrprise raconte rex payables)
     lncream (dccrease} in prepaid expenses interest expuiJscs yaid	12 i 4		14,475,7J6 (161,075,205)
     Corporate inconJs tax paid	IS
     Other casïJ oMtflnxx's	17	(5,£GG,0O09	(50,ô00,000)
     Net cash floivs front operntiiig dJfivifies	20	(374 f5d,167,505)	9,48&,420,960
     	21
     Acquisition of fixed assets and other long - ierrn assels
     	23	(95,342,6JJ,000)	(1,409, 181,628,753)
     Loans and pyrrhasc où dent inst unie 1ts fran other entitics
     Collection of Jeans and repurchase of debt instruments of	24		1,383,754,594,614
     otTJer cntitics
     in.s(I r0Co'rrcd flank lending, selling debt instruincnts or c	2S	(6,GG0,000,000j
     Reco'er}' of investnl¢nts in oilier enlifies	2d	f8,05J,036, 72J

     Reccipts of loans given, dividtnds and profit shared 27

     53,939,762,328

     41,276,609,002

     ù'et cccli floivs from itives(iyg octivitic•c	30	42.7,720,397,239	16.127, zd9,8d3
     I II, Cash flows fi om fiiiancing actis'ilies
     keceipts front loatis	33
     Payment for the principal	34	(53,239,511, 200)	(25,390,034,377)
     Nel cttslt flows frûttt fiiiaiiciitg iictivities	40	(53,239,SI h2001	(25,390,034,377j

     DUC LONG GIA LAI GROUP JOINT STOCK COF4PANY SEPARATE FINANCIAL STATEMENTS

     90 Le Duan, Pleiku Ward, Ciia Lai Province For Q2 2025

     CASH FLOW STATEMENT (CONT'D)

     (IMirect nietliodj

     Fur the accounting perlod ended June 30, 2025

     1TES'IS

     Codes Note The first six The first six

     months of 2025 months of 2024

     YND VND

     Net tasli fiows during the year

     Opening balance of cash and tash equivalents Impacts of exchange rate fluctuations

     uly 2025

     AN

     LOW

     / L/

     uy

     
     
     

     Closing balance of cash and cash equivalents

     50

     d0

     61

     70 5

     326 718 534 126,I36,446

     I›f25,J28,258 3,925,127,205

     531,848 1,242,956

     
     
     

     I,4S2,778,640

     
     
     

     Tran Thi Tinh Tu Preparer

     Head of Finsiice and Accounting Department cum Person in charge of accounting

     Chief Executive Officer

     DUC i.ONG GiA LAi cnou sows szocx comm Nv SE PAnATF FINANCIAL STATKNJENTS

     90 Le Duan, Pteiku Ward, Gia Lai Pi'ovince For Q2 2025

     NO'fES TO TH E SrPAns'rr FiNANcia L STATE SiEND'S

     (There itoles ore ‹iii iiiregrn/ Jim f of oiicl sJioiifrf be rend in coifitinr tron it iiJt Urc acroiiij›ouyi og fiiiniicicil

     .stnleitients)

     1. COI rANY ovEnv@w

        
        
        

        O¥YNERSHIP STRUcvu nr

        Duc Long Gia Lai Group Joint Stock Company Establjshed and operaling under Enterpi ise Regislra]ion Certificate No. 5900415863, initially issued by Gia Lai Authorily for Pl£tnning and Investment on l3 June 2007 and amended for the o4th time on 06 January 2025.

        The registered head office of the Company is located at 90 Le Duan, Pleiku VRi'd, Gia Lai Province.

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

        The number of einployees of the Company as at o0 June 2025 was 18 (as at 1 January 2025: 20 eniployees).

        1.2 BUSINESS LINES Aan nihCIPA L ACTI VITIES

        The Company's principal business activities include:

        {.3

        • Trading construction stones;

        • Einancial investment;

        • Leasing machinery and equipment; leasing offices, giiestliotises, and lodging facilities.

        NO RStAR OPERATING CYCt.E

        The Company's normal operating cycle is cai'ried out within n pei'iod not exceeding 12 trionths.

        1.4 COM PAS Y STRUCTURE

        As of 30 June 2025, the Company had the following brancli:

        Brnnch Address

        Due Long Gia Lai Wood Processing 02 Dang Trari Con, Hoi Phti Ward,Gfa Lai Province Branch

        Drie Long Gia Lai Wood Processing l52A Ly Nam De, Hoi Phu Watd, mia Lni 8ranch No, 2 (*) Prpvince, V ietnair

        Drie Long Gia Lai Hotel Branch: 95-97 Hai Ba Trung, Dien Hong Ward,Gia Lai Province

        Diic Long Gia Lai Guesthotise Branch 43 Ly Nam De, Gia Ui Provinee

        (*): The branch temporarily suspended its business operations froin 27 September 2024 to 26 September 2025 as per Confirmation Document No. 7524/24 dated 19 September 2024 issued by Gia Lai Authority for Planning and Investment.

        DUC LONG GIA LAI GROU P JOINT STOCK COhJ PANY SEPA RATE FINA NCIAL STATEMENTS

        90 Le Duan, Pleiku Ward, Gia Lai Province For Q2 2025

        NOTES TO THE SE PA RATE FINANCIAL STATEMENTS (CONT'D)

        tThese iiotes ai'e an integral put I of and should be read in conjunction wiilt the accompnnying finimeicil st‹itements)

        COMPANY OVERVIEW (CONT'D) 1.4 COMPANY STRUCTU RE (CONT'D)
        Siibsidiaiies:
        Subsidtaries Place of estsblishment	Owntrship ratio	V nting rights FRtÎO	hialn operation field
        •ndoperation
        Duc Long Dak Nong Lam Dong BOT and BT Joint Stock Company	70,6%	70,6%	Operating trarisportation infrastructure under the EOT model
        Duc Long Gia Lai BOT Gia Lai and BT Joint Stock Company	73,5%	73,5%	Operating ti ansportation infrastructure under the BOT model
        Duc Long Gia Lai Power Investment and Development Joint Stock Company	93,35%	93,35%	Operating a hydropower plant

        Related companies:

        Name

        Area of Ownershlp Vnting rights Main operation fleld

        eperatton ratio ratio

        GiakaiConuNngand Cons(uction Tiansportation lnfrastructvtre JSC

        Gia Lai 20,00Z• 20,00% Consult, soil testing,

        estimaied and construction

     2. ACCOUNTING PERIOD, UNIT OF CURRENCY USED IN FINANCIAL STATEMENTS.

        1. ACCOUNTING PERIOD

           Financial year of the Company started from 01 January to 3l December.

           The separate financial statements being attached is for lhe accounting period ended June 30,

           2025.

        2. UNIT OF CURRENCY OF THE SEPARATE FINANCIAL STATEMENTS

           The accounting currency tised in accounting records and in the preparation of this separate financial statements is Vietnamese Dong (VND).

     3. ACCOUNTING STANDARDS
        1. STATE8IENT OF CORIPLIANCE WITH ACCOUNTING STANDARDS AND ACCOUNTING SYSTEM

           ThC separate financial statements for the accounting period ended June 30, 2025 are puparedin accordance with the Vietnamese Enterprise Accounting Regime issued under Circular to. 200/2014/TT-BTC dated 22 December 2014 by the Ministry of Finance and Circular No. 53/2016/TT-BTC dated 21 March 2016 by the Ministry of Finance amending and supplementing certain articles of Circular No. 200/2014/TT-BTC.

           DUC LONG GIA LAI GROU P JOINT STOCK COIYIPANY SEPARATE FINA NCIA L STATEMENTS

           90 Le Duan, Pleiku Ward, Gia Lai Pi'ovince For Q2 2025

           NOTES TO THE SEPA RATE FINA NCIAL STATEMENTS (CONT'D}

           {These notes nre mi inIegi-it point of and shoftld be i'e‹uI in conjiinctioit with the accomfianring financial st itenienis)

           
           
           ACCOUNTING STANDARDS (CONT'D)

           3.1 STATEMENT OF COM PLIANCE iYITH ACCOUNTING STANDARDS AN D ACCOUNTI NG

           SYSTEM (COUT'D)

           The Executive Boord of Due Long Gia Lai Group Joint Stock Company ensures full compliance with requirements of Vietnamese Accounting Standards and Vietnamese Corpoi'ate Accounting System for the preparation of the separate financial statements.

           
           
           

           BASIS OF PREPA RATION SEPARATE FINANCIAL STATEMENTS

           The reports being prepared based on the historical cost model and accrual accounting Rnd in accordance with Vietnamese accounting standards as well as Vietnamese corporate accounting system.

           Users of the separate financial statements are advised to review the consolidated financial statements of the company in addition for the accounting period ended June 30, 2025, to obtain comprehensive information regarding the financial positions, performance results, and cash flow of the entity.

           3.3 ACCOUNTING METHOD

           The Company applies the cotnputerized accounting system.

           4, ACCOUNTING POLICIES

           The following accounting policies are the foundation in preparing the separate financial statements for the accounting period ended June 30, 2025.

           1. CHANGES IN ACCOUNTING POLICIES AND NOTES

              The accounting policier used by the Company in preparing the separate financial statenients for the accounting period ended June 30, 2025 are eonsistently with those applied for preparing the separate financÎal statenients for the year ended 31 December 2024.

           2. ACCOUNTING ESTIMATES

              The preparation of the separate financial statements in conformity with Vietnamese Accounting Standards requires the Executive Board to make estimates and assumptions that affect the reported amounts of!iabi!ities, 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 may differ from those esiimates and assumptions.

           3. CASH AND CASH EQUIVALENTS

              Cash and cash equivalents include cash on hand, demand deposits at banks, deposits, end 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. RECEIVABLES AND PROVISIONS FOR DOUBTFUL RECEIVABLES

           Receivables are presented at their carrying amounts, net of provision for doubtful debts.

           D UC LONG G IA LAI GROUP JOINT STOCK COMPANY SE PARATE FINANCIA L STATEM ENTS

           90 Le Duan, Pleiku Ward, Gia Lai Province For Q2 2025

           NOTES TO THE SEPARATE FINANCIAL STATEMENTS tCONT'D)

           these notes tire mi integr if petal of and should be i'ead in conjunction with the accompanying finnticial

           statements)

           The classification of receivable is based on the following principles:

     4. ACCOUNTING POLICIES (CONT'D)

     4.4 RECEIVA BLES AN D PROVI SIONS FOR DOUBTFUL RECEJVA BLES (CONT'D)

     TrRde receivables represent amounts receivitble arising froin commercial transactions related to the sale of goods and services between the Company and independent buyers.

     Other receivables represent non-commercial receivRbles that are not related to purchase and saie transactions.

     The provision for doubtful debts is made by the Company for receivables that are overdue for payirient as stipulBted in economic contracts, contractual commitments, or debt commitments, where the Company has made several collection attempts but has not yet recovered the debts. The determination of the overdue period is based on the original payment tenn under the initial sales contract, without considering any debt extension agreements between the parties. The provision is also itiade for receivables not yet due but where the debtor is bankrupt, undergoing dissolution procedures, missing, or has absconded. The provision is reversed when the debts are recovered.

     Any increase or decrease in the provision for doubtful debts at the separate financial statement closing date is recorded as general Rnd administrative expenses.

     4.4 INVENTORIES

     Inventories are stated at the lower of cost and net realizable value. The cost of inventory includes the costs of bringing the inventories to their present location and condition, including: purchase price, non-refundable taxes, costs of transportation, loading and unloading, storage during purchase, noi'mal loss, and other costs directly attributable to the purchase of inventoi'y.

     Net realizable value is the estimated selling price of inventories in the ordinary course of business, less the estimated costs of completion and the estimated costs necessary to make the sa!e.

     The company applies the perpetual inventory method for accounting for inventory, The cost of goods sold is calculated using the weighted average method.

     The Company's provision for inventory ‹revaluation is made in accordance with prevailing regulations. Accordingly, the Company is allowed to make provisions for devaluation of inventories when the original cost of inventory is higher than the net realizable value at the end of the accounting period.

  4. é nrPAI D EXPENSES

Long-term prepaid expenses include expenses incurred during the financial year that relate to multiple periods of production and business activities. These expenses are recorded as long-teriprepaid expenses and are gradually allocated to the business results over several periods.

The calculation and allocation of long-term prepaid expenses into production and business costs in each accounting period is based on the nature and level of each type of expense to select a reasonable allocation method and criteria.

DUC LONG GIA LA I GROU P JOl NT STOCK COhJ PANY SE PAmrE riNA«cia L STATEMENTS

90 Le Duan, Pleiku Ward, Gia Lai Province For Q2 2025

these notes use an infeyz a/ ptti I af an‹:1 should be read in conjiinclioit with rite accompanyiPtg financial st‹itemenis)

The Coiripany's prepaid expenses include the value of tools and supplies awaiting allocation, fixed ssset repair' costs, office i epair and completion costs and other costs, whic!i are considered to be able to provide future economic benefits to the Company. These costs are capitalized as prepayments and allocated to the income statement using the straight-line method in accordance with current regijlations.

1. ACCOUNTING POLICIES (CONT'D)

   1. TANG IBLE FIXED ASSETS AND DEPRECIATION

      Tangible tixed RsSets are recorded at historical cost, presented on the balance sheet in original cost, accumulated depreciation and net book value.

      The recognition of tangible fixed assets and depreciation of fixed assets in compliance with Vietnam Accounting Standard No. 03 - Tangible fixed assets, Circular No, 200/20 14/TT-BTC dated 22 December 2014 issued by the Ministry of Finance providing guidance on the Vietnamese Corporate Accounting System,

      Tangible fixed assets are presented as original cost rind accumulated depreciation, The original cost of tangible fixed assets includes the purchase pi ice and all directly attributable expenses incurred to bring the asset to a working condition for its intended use. The cost of tangible fixed assets built by contractors includes the value of the completed handover, directly related costs (if any),

      Tangible fixed assets are depreciated on a stl'Right-line method based on estimated useful life. The accounting for tangible fixed assets is categorized into groups of assets with similar nature and usage purposes in the Company's business operations. The specific depreciation periods are as follows:

      Assets

      • Building, structure and property

      • Machinery, equipment

      • Transportation vehicles

      • Office, administrative equipment

      • Trees

      • Others

   2. tNTANC•IBLE FIXED ASSETS An D AMORTIZATION

      Depreciation period (year)

      05 - 50

      05 - 20

      08 - 10

      03 - 05

      20

      08 - 10

      Intangible fixed assets are recorded at historical cost, and presented on the balance sheet under cost, accumulated depreciation and net book value.

      The recognition and depreciation of intangible fixed assets are carried out in accordance with Vietnamese Accounting Standard No. 04 - Intangible fixed assets, Circular No. 200/20l4/TT-BTC dated 22 December 2014 of the Ministry of Finance providing guidance on lhe Vietnamese Corporate Accounting System.

      The cost of intangible fixed assets includes all expenses incurred by the Company to acquire the assets up to the time the assets are ready for use. Subsequent expenses related to intangible fixed assets are recognized as operating expenses in the period unless these expenses are

      DUC LONG GIA LAI GROUP JOINT STOCK COMPANY SEPARA TE FINANCIAL STATEMENTS

      90 Le Duan, Pleiku Ward, Gia Lai Province For Q2 2025

      NOTES TO THE SEPARATE FINANCIAL STATEMENTS (CONT'D)

      there notes aide an integi'al par I of nnd sltonld be rebid in conyfii9r/ion with the accomynitying financial

      statements)

      associated with a specific intangible fixed asset and enfance the economic benefits derived from the assets.

      Intangible fixed assets are recorded at cost and accumulated amortization. These primarily include inanageirient software, which is amortized over an estimated useful life of 10 years.

      4. ACCOUNTING POLICIES (CONT'D)

   3. INVEST64ENT PRorEnzv

      The right to utilize land, a house, a portion of a house, or infrastructure that is possessed by the Company for the purpose of earning income through rental or capital appreciation is referred to as investment property. Investment property is stated at its original cost, minus the accuinulRted depreciation. The original cost of investment property is the total cost thRt the Company is required to pay or the fair value of the consideration given to acquire the investment property rip to the time of purchase or completion of construction.

      These expenses are documented as an increase in original cost unless it is anticipated that they will genei'ate a greatei' economic benefit for the investment real estate in the future than the initial, assessed level of perfonnance. Expenses associated with investiiient real estate that occur subsequent to' initial recognition are recorded.

      When investment properties are sold, the cost and accumulated depreciation are written off, and any resulting gain or loss is recognized as income or expense in the period.

      Transfers fröm owner-occupied property or inventories to investment property are effected exclusively when the proprietor ceases to use the property and commences leasing it to another party or at the conclusion of the construction phase. Transfers from investment properly to owner-occupied property or inventoiies happen excliisi ely when the proprietor commences to utilize the property or to develop it with the intention of selling it. Transfers froin investment

      property to owner-occupied property or inventories do not alter the cost or carrying amount or

      the property at the time of the transfer.

      The straight-line method is elnployed to depreciate investment properties that are used for rental purposes over their anticipated useful lives. The anticipated useful lives of specific investment properties are as follows:

      
      
      

      - Building, structure and property

   4. FINANCIAL INVESTMENTS

Year of dcpreciation

10 - 30

Heiil-to-nuituriiy finimciyl investments include: Tertn bank deposits, bonds, preferred shares that the issuer is obligated to repurchase at a specific future date, loans, and other investments held to maturity for the purpose of earning periodic interest.

Subsidiaries v‹e companies that controlled by the entities or have significant influence in decision-waking process. Control is accomplished when the Company has the authority to regulate the financial and operational policies of an investee company in order to capitalize on its operations.

At the time of acquisition and subsequently, an investment entity is obligated to assess the value of an investment in a subsidiary at the consideration transferred, Simultaneously, the incoma

DUC LONG G IA I.A I GROU P JOINT STOCK CO8JPANY SEPARATE FINANCIA L STATEMENTS

90 Le Duan, Pleiku Ward, Gia Lai Province For Q2 2025

lfliese notes ‹ii'e art integi'al pai'l of and should be i'ead in conjunction ›+ilh the accompanying financial

sfaiewents)

and expenses of a subsidiary ate incorporated into the income statement afier the date of Requisition by a reporting entity, Any other comprehensive income or loss received from lhe investee will be recognized Bs a reversal Of investment and therefore deductible from the considerRtion of investment.

1. ACCOUNTI NG POLICIES (CONT'D)

   1. FJNANCIAL INVEST;YfENTS (CONT'D)

      Joint-ventures, ‹irroiigeriients businesses in which the investment entity has a substantial impact on the investee's decision-making process but does not satisfy the subsidiary criteria. The investee's direct or indirect ownership v'ill be used to determine the significant influence. NeverthelessJ {the investor's decision-making is inCuenced solely by finRncial decisions, rather than the inaha èinent decision-inaking process.

      The value of dri investment at the time of acquisition must be iissessed by an investment entity using the trahsferred consideration. Subsequent measiirernent is the carrying amount of the investinent in the balance sheet is the cost of acquisition, which Iras been modified by the provisions for loss of financial investments.

      Provision for loss infln«ncial liirestnteifls

      Provisions foi losses on investment accounts in equity instruments Of other entities are established by the Coitipany during the preparation of distinct financial statements, The company establishes provisions ss follows when investment accounts experience a decline in value iri comparison to their initial prices:

      The provision is based on the market value of the shares for investments in listed shares or' for which the fair value of the investñient is reliably determined.

      Provisioiis are made for investments whose fair value cannot be determined at the reporting date in an amount that is equivalent to the difference between the actual capital contributions of the parties at other entities and the actual equity multiplied by the company's capital contribution ratio in comparison to the total actual capital contributions of the parties at other entities.

      In case an investment entity is obligated to prepare the consolidation of financial statements, the foundation Not establishing the loss provision is the consolidated financial statements.

      Adjustments for provision in financial investments to other entities must be identified at the closing date of financial statements and recognized in the income statement as financial expenses or income.

      Lomis: determined at cost, minus the allowance for uncertain debts. The anticipated level of potential loss is used to determine the allowance for doubtful debts on loans.

   2. LOANS AND FINANCIAL LEASE

      Each lending entity ensures that loans are monitored, including the repayment term and loan agreements. Loans end debts in foreign currency are subject to meticulous monitoring in the original currency.

   3. BORROYING COSTS

      Borrowing costs are recognized as expenses in the production and business activities during the year they are incurred, except for borrowing costs directly related to the investment in the

      DUC LONG G IA LAI GROUP POINT STOCK COMPANY SE PA RATE FINANCIA L STATE84ENTS

      90 Le Duan, Pleiku Ward, Gig Lai Province For Q2 2025

      NOTES TO THE SEPA RATE FINANCIAL STATEMENTS (CONT'D)

      these notes ai'e an iniegi'al pni'i of and should be yeod in coiJimction with the nccompnnying financial sfateiiieiits)

      construction or production of qualifying assets. These costs are capitalized into the value of such assets when the condilions specified in the Vietnamese Accounting Standard No. 16 "Borrowing Costs" are met. Additionally, for specific loans dedicated to the construction of fixed assets or investment properties, interest costs are capitalized even when the constriction period is less than 12 months.

      4. ACCOUNTING POLICIES (CONT'D)

   4. LIABILITIES AND ACCRUED EX PENSES

      Payables and accrued expenses sre recognized for future amounts payable in relation to goods and services received. Accrued expenses are recognized based on reasonable estimates of the amounts payable.

      The classifiéâtlon of payables as trade payables, accrued expenses and olher payables is carried out according to the following principles' !

      Trade payables reflect payables of a commercial transactions from the purchase of goods, services, assets where the supplier is an independent entity from the Company, including payables fi oin imports through trustees.

      Accrued expenses refiect amounts payable for goods and services received from suppliers or provided to customers but not yet paid due to lack of invoices or insufficient accounting records and documents and amounts payable to employees in terms of leave wages, operating expenses deducted in advance.

      - Other payables reflect payables that are non- commercial in nature, unrelated to the purchase, sale or provision of goods and services.

   5. OWNER'S EQU ITY

      Owner's equity is recognized according to the actual amount of capital contributed by shareholders.

      Undistributed profit after tax reflects the business results (profit or loss) after corporftte income tRx and the disti'ibtition or settlement of tosses by the Company. The distributable accumulated earnings are required to not exceed the undistributed profit after tax in the consolidated financial statements after the impact of profits recorded from bargain purchases has been excluded. Retained earnings are the property of shareholdersi however, the decision to retain them, distribute them or distributable amount to shareholders through dividends will be determined by the company's charter, comply with Vielnamese !aw and approved by the General Meeting of Shareholders.

   6. REV ENUE

      Revenue is recognized when it is probable that the economic benefits will Cow to the company and can be reliably measured. Net revenue is measured at lhe fair value of the amounts received or receivable after deducting trade discounts, sales rebates, and sales returns:

      Aereii«r/rent selling gootls and producfs

      Revenue from sales of goods is recognized when all following conditions are simultaneously

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

      DUC LONG GIA LA I GROUP JOINT STOCK COMPANY SEPA RATE FINANCIAL STATEMENTS

      90 Le Duan, Pleiku Wai'd, Gia Lai Province For Q2 2025

      NOTES TO THE SE PA RATE FINANCIA L STATEMENTS (CONT'D)

      Ultese notes ‹n'e on integi'al part of rind should be rearl in conjunction with fJie accompanying financial

      sInIeu›en1s)

      • The Company no longer retains control over the goods as the owner nor exercises any fuilher control over them.;

        Future economic benefits can be measured reliably;

      • Future economic benefits will fiow to the entity or cfiptured; Cost associated will sales can be identified.

        Revenue from rendering services

        When contract performance results are estimated reliably: Revenue is deterinine‹J with relative certainty;

      • Ability to derive economic benefits frpin the traflSRCtion of providing such ser vices;

      • Determine the part of work completed on the date of preparation of the Balance Sheet;

        Determine the costs incurred for th0'franSRCtion and the cost to complete the transaction to provide that service.

        The extent pf service work finished js" established by the approach used to evaluate the compleled tasks.

        JtevenuefroM fiitniicial aclivllles

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

      • Revenue is determined with relative certainty.

   7. COST OF GOODS SOLD

      The cost of goods sold in the year is recorded in accordance with the revenue generated in the period and ensures compliance with the prudence principle. Cases ot abnonnal losses, expenses in excess of normal levels, ftnd lost inventories after excluding the responsibilities of relevant collectives and indivi‹Jiials,... are fully and promptly recorded in the cost of goods sold for the year.

   8. FI NANCE EXPENSES

      Criteria for documentation for finance expenses include:

      • Costs or losses associated with financier investment endeavors; Costs associated with bOffOWing;

      • Losses incuned from liquidation, transfer of short-term securities, and transaction costs

        associated with selling securities;

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

        The aforementioned sums ere recorded in accordance with the total amount incurred during the year, and they are not offset against financial income.

   9. TAXATION

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

      
      
      

      DUC LONG CJA LA I GROUP JOINT STOCK COOIPANY SEPARATE FINANCIA L STATEMENTS

      
      
      

      90 Le Duan, Pleikii Ward, Gia Lai Province For Q2 2025

      NOTES TO THE SEPARATE FINANCIAL STATEMENTS tCONT*D)

      fThese notes are an iiitegi'al pai't of and should be read in conjtinction with the accoiitpaiiylng financial

      stritemenls)

      Current tax payable is calculated based on taxable income for the year. Taxable income may differ from accounting profit befoi'e tax presented in the income statement as it excludes taxable or deductible income Rnd expenses in other years (insluding carryforward losses, if RflJ) and non-taxable or non-deductible items.

      The current corporate income tax rate is 20%.

      Taxable profit is determined based on the business results after adjustment for non-taxable income and non-deductible expenses. The determination of the current taxable profit and corporate income tax payable is based on prevailing tax regulations. However, these regulations are subject to periodic variation and its ultimate determination depends on the results of tax authorities'.eJ}mination. ,j,

      . :u

      Other taxes are in accordance with the prevailing regulations by the State.

   10. RELATED PARTIES

       Parties are considered to be related if one party has the ability to control or exercise significant influence over the other party in making financial and operating decisions. Related parties include:

       Enterprises have the right to control Mr be directly or indirectly controlled by one or more intei'mediaries, joint ventures, associates, or jointly controlled entities.

       - Individuals have the right to vote. it; reported enterprises, having a signifiGant influence directly or indirectly on these enterprises, key management have the authority and responsibjJity for making plan, maq$gement and controlling activities of the Company, including,close fami!y members of these individuals,

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

       When considering each related party relationship, attention is paid to the nature of the relationship, not just its legal form. Accordingly, all transactions and balances with related parties are disclosed by the Company in the notes below.

2. CASH AND CASH EQUIVALENTS

   30/116/2035 01/0lf2025

   VND VND

   - Cash on hand

   Demand deposits at bank

   1,246,910,650

   205,867,990

   859,696,864

   265,831,394

   Total

   1,452,778,640 i,t2s,sz8,2sg

   DU C LONG GIA LAI G ROUP JOINT STOCK COMPANY

   90 Le Duan, Pleiku Ward, Gia Lar Province

   NOTES TO TH E SEPA RATE FINANCIAL STATEM ENTS (CONT*D)

   hese notes are an irilegral part ofand should be read in conyN»ci/ori with the accompanying financial statemenls)

3. SHORT-TERM TRADE RECEIVABLES

SCPARATE FlNANCtAL STATENiENTS

For Q2 2025

30/06f2025

Value VND

VND

01/01/2025

Value VND

VN.D

90 Le Duan, Pleiku Ward, Gia Lai Province

these notes are an Integra/ put of and should be read in conjunction with the accompanying financial statements)

1. LOAN RECEIVABLES

   SEPARATE PINANCIA L STATEMENTS

   ForQ22026

   30/06/202S

   Value

   0if01/2025

   Provision Valtic

   Provision

   VND VND VND VND

   Short-term loan receivables	1,918,924,Jil9,168	(950,393,982,622)	1,945,703,722,755	(947,439,233,365)
   Pham Linh Gia Lai One-Member Co., LTD	66,076,655,000
   - Pbu Thañh Gia Pleiku Co., LTD	419,805,00G,000	(147,715,000,000)	438,330,000,000	(140,565,000,000)
   - Tay Nguyen Mining and Stone Processing JSC	22,258.000,000		22,258,000,600
   Ms. Ho Thi My Trinh	170,691,468,743	(90,69J,468,743)	112,505,225,330	(94,886,719,484)
   - Duc Long Gia Lai Investments and Constructions TSC	132,920,419,820		143,020,419,820
   Truong An Tay Nguyen One-Member Co., LTD	226,502,145,250	(692,581,524)	226,502,145,250	(692,58 l,52J)
   DLGL Afforestation and Industrial Crops TSC	ld9,375,488,000	(711,294,932,355)	201,792,000,000 t0,00O,000,000 726,294,932,35S	{711,?94,932,355)
   Long-term loan receivables	935,000	(935,000)	334,946,919,599	(935,000)
   	955,000	(935,000)	3n4,945,984,599 935,000	(935,000)

   • Ms. Pharn Thi Bay

   • Others

   • DLGL Afforestation and Industrial Crops TSC

   • Tay Ng•uyen Mining and Stone Processing JSC

   918 925

   9s0

   91J622'

   650 642 54

   947,440.J68 363

   
   
   

   DUC LONG GIA LAI GROU P JOINT STOCK COMPANY

   90 Le Duan, Pleiku Ward, Gia Lai Province

   NOTES TO THE SEP.CRATE FINANCIAL STATEMENTS (CONT'D)

   (These notes are as integral part of and should be read in conjunction with the accompanying financiol statements)

   SEPARATE FI NANCIA L STATEMENTS

   For Q2 2025

2. OTHER RECEIVABLES

   30/06/2025

   Short-term	777,606,872,934	(549,147,085,34B)	713,698,172,325	(S47,92 ,8s5,86sj
   Loan interest receivable - Due Long Dun3 Quat Co., LTD	6 3,647,203,355 l o5,334,085,000	(546,945,877, 163) -	582, l 17,624,657 107,470,200,000	(546,728,542,304)
   - Due Long Dak Nong BOT & BT JSC	5,140,000,000	-	20,572,500,000
   - Advances to employees	3,298,212,079	(2,201,208,185)	3,347,726,497	(l,l92,29l,S62)
   - Short-term mortgages, collateral, deposits Othys	50,000,000 1S7,372,500	- -	50,000,000 140,J2l,169
   Long-term	346;04A,654,599 344,745,984J99 1,268,670,000		1.268,670,000
   	1,569.636,182.132	f549.147.085.348)	716.235.5l2d23	f547,920.835,866)

   • DLGL Afforestation and Industrial Crops JSC

   • Long-term mortgages, collateral, deposits

   Value VND

   01/01f2025

   Provision Value

   'VND VND

   Provision

   VND

   DUC LONG GIA LAI GROYiP 0O1NT STOCK COMPANY			SEPARATE FINANCIA L STATEMENTS
   90 Le Duan, Pleiku Ward, Gia Lai Province					For Q2 2025
   NOTES TO THE SEPARATE FINANCIAL STATEMENTS (CONT'D)
   these notes are an integral part of and should be read in conjunction with the accompanying financial statements)
   10.	INVENTORIES
   			30/06/2025	01/01/2025
   			Historical cost	Provision	Historical cost	Provlsi0n
   			VND	VND	VND	VND
   -		Raw materials	9,245,220,262	(9,245,220,262)	9,245,220,262	(9,245,220,262-)
   -		Work in pTogreSS	8,199,336,030	(8,199.336,030)	8,199,336,030	(8,199,33 6,030)
   -		Finished goods	4,324,520,932	(4,324,520,932)	4,324,520,93*	(4,324,S20,9>2)
   		Goo5s	175,503.577,046	(63,397,021,095)	175,503,577,046	(63,397,02L095)
   			197,272,654,270	f85,166.098.319)	197,z72.654.270	(85,166,098.319)

   DUC LONG GIA LA I GROUP JOINT STOCK COMPANY SEPARATE FINANCIAL STATEMENTS

   90 Le Duan, Pleiku Ward, Gia Lai Province For Q2 2025

   NOTES TO THE SEPARATE FINANCIAL STATEMENTS (CONT'D)

   fTtiese notes are an integi'al pnrt of and should be rebid in conjunction with the accottipanying financial st‹itemenis)

   1. CONSTRUCTION IN PROGRESS

      30/06/2025 01/01/2025

      VND VND

      - DLGL Hotel Pleiku (1)	30,612,218,993	30,6l2,2I8,993
      - Project Wmd Farm la Blu 1 - Chu Puh	1,272,727,272	1,272,727,272
      - Other projects	684,584,121	684,584,121

      
      
      

      32,569,530,386 32,éi69,530,386

      (I): The DLGL Hotel Pleiku project was constructed under Business Cooperation Contract No. 15/2019/HDHTDT dated 15 July 2019, between the Company and Mr, But Phap and Ms. Nguyen Thi Huong. As part of the agreement, Mr. Bui Phap rind Ms. Nguyen Thi Huong contributed capital in the form of land .get rights end certain assets located at 95-97-99 Hat Ba Trung Street, Dien Hong Ward, Pleiku City, Gia Lai Province. The Company contributed capital and technical expertise to invest, in the development of the Duc Long Gia Lai Hotel project. The cooperation perfod extends ftom the signing date of the contract until the expiration of the operaiing license.

   2. INVESTMENT PROPERTY

COST incl

Buildings and

VND

Total

AND

DUC LONG G IA LA I GROU P JOINT STOCK COM PAN Y SE PA RATE FINANCIAL STATEMENTS

90 Le Duan, Pleiku Wai'd, Gia Lai Province For Q2 2025

NOTSS TO THE SEPA RATE FINANCIAL STATEA4ENTS (CONT'D)

these notes ai'e an integi'‹il part of ‹ind shoiiltl be mean iii conjtinciion with ihe accoiriyanyiiig financial sum:orients)

DUC LONC GIA LAI GROUP JOINT STOCK COM PANY

90 Le Duan. Pleiku Ward, Gia Lai Province

NOTES TO THE .SEPAiL4TE FINANCIAL STATEMENTS (CONT'D)

these notes are an io/egraf part of and should be read in cpriJififciiOit ivith thy accompanying financial statements)

SEPARATE FINANCIAL STATEMENTS

For Q2 2025

1. TANG IBLE FIXED ASSETS

   
   
   

   Buildings and Machinery and structures equipment

   Moto r vehicles

   Office Perenial garden equipment

   Others

   Total

   VND VND

   VND VND VND VND

   COST
   01/01/2025 248,060,904,576	11,28z,956,208	14,595,666,484	838,430,927	175,855,082,455	2,262,805,303		452,925,845,953
   30/06/2025 248,060,904.576	11,282,956,z«g	14,595,666,484	838.430,927	175.88S,082,45S	2,262,g0S,303		452,925,8d5.953
   ACCUMULATED DEPRECIATION

   01/01/2025 65,37I,652,461		10,151,237,706	14,512,680,576	784,061,374		53,038,737,032	1,887,427,253	145,745,796,402
   - Depreciation 3,46,492,956		6I,?63,636	55,985,906	I 1,248,182		4,397,50i,976	93,844,i12	8,081,437,152
   30/06/2025	68,833,145/97	10,212.601C44	14,568.666,484	79	09.556	57,436.239.008	1,981.271,765	153,827,233,554
   CARRYING VALUE
   010IC02S	182,689,252,115	1,13J,7l8,50z	82,985.908	54,369,553		1z2,846,34¿,423	375,378,050	307.180.049.551
   3006/2025	J79,227,759.179	1,070,354.864	27.000.000	43,tz1.5'71		t8,448,843,44'2	281.588.538	299,098.6t2,399

   D UC LONG GJA LAI GROUP JOINT STOCK COM PANY

   90 Le Duan. Pleiku Ward, Gia Lai Province

   NOTES TO THE SEPARATE FINANCLML STATEM ENTS (CONT'D)

   (These notes are af2integral part of and should be read fit conjunction with the accompanying financial siatemenis)

   SEPARATE FINANCIA L STATEM ENTS

   For Q2 2025

   15: LONG-TERM INVESTMENTS
   		30/06/2025			01/01/2025
   	Historical colt	Provision (*)	Fair value	Historical cost	Provision (*)	Fair value
   	VND	VND	V.9D	AND	VND	VND
   Investments in subsidiaries	555,000,000,000	(285H0I,629,911)	269,79 ,570,089	535,000,000,000	(299,663,875,426)	25S,336,124,574
   - Duc Long Dak Nong BOT and BT JSC	I76.500.000.000	-	76.500,000,000	I 76,500.000,000		176,500,000.000
   Duc Long Gia thai i3OT and UT JSC	149,800,000.000	(1 l2,067,874,148)	37,732,123.852	149.800.000,000	(I 36.670. 135,413)	13,l29.864,587
   - Duc Long Gia Lai Powcr Investment and Development	228.700.000.000	(173,133,755.763)	55.J66.244.237	22fi.700,000.000	(162,993.740,013)	G5.70fi.259.987
   JSC
   ntres/menis in yoin/ ventures and associates	8,900,766 000		8.900,766 000	8,900,766,000
   - Gia Lai Consulting and Transportation infrastructurc JSC	8,900.766,000		8,900,766,000	8,900.766,000		%9OO,766100
   Jnvestuuuus in equity of other entities	6,480,D00,000	( 80, 0,00 1	6,000,000,000	4s0,000,000	(4$0,000,000)
   - Duc Long Bao Loc Public servicc JSC	480,000,000	(480.000,000)		480.0O0,000	t480,0 0.o00)

   Tay Nguyen Supply Materials Co., LTD

   6,000,000,000 - 6,000,000,000

   570J80,766,000 (285,68I,629,911) 284,699,136,089 564,380,766,000 (300,143,875,426) 264,236,890,574

   (*): Provision quantified through financial statements of investee.

   DUC LONC GIA LAI GROUP JOINT STOCK COMPANY

   90 Le Duan. Pleiku Ward, Gia Lai Province

   NOTES TO THE SEPARATE FINANCIAL STATEMENTS (CONT'D)

   (These roles are an integral pan of and should be read in conjunction with the accompanying financial statements)

2. LONC-TERM INVESTMENTS (CONT'D)

   Detailed information about subsidiaries of the Company as at 30 June 2025 as follows:

   Subsidiaries Establishment Ownership Voting rights

   and operation rstio ratio

   SEPARATE FINANCIAL STATEMENTS

   For Q2 2025

   Main operation field

   address

   Duc Long Dak Nong BOT and BT JSC Lain Dong

   Due Long Gia Lai BOT and BTJSC Gia Lai

   Due Long Gia Lai Power Investment and Gia Lai

   Development JSC

   70,6% 70,6%

   73,5% 73,5%

   93,35% 93,35%

   Operating transportation infrastructure under the BOT model Operating transportation infrastructure under the BOT model Operating a hydropower plant

   Detailed information about associates of the Company as at 30 June 2025 as follows:

   Name Estabtishxuent Ownership Voting rights and operation ratio ratio

   Main operation field

   address

   Gia Lai Consulting and Construction Transportation Infrastructure TSC

   Gia Lai 20,00% 20,00%

   Consulting, soil testing, estimate and construction

   Detailed information about the Company's investments in pther entities as at 30 June 20z5 is as follows:

   Name Establishment Ownership Voting rights

   and operation ratio ratio

   Main operation field

   address

   Duc Long Bao Doc Public Service JSC	Lam Dong	7,20%	7,20%	Passenger road transportation within and outside urban areas
   				(excluding bus transportation)
   Tay Nguyen Supply Materials Co.,LTD	Gia Lai	10%	10%	fertilizer trading

   DUC LONG G IA UA I GROUP JOINT STGC."K COiH I'ANY sts not zc iii «era L STx rEsi shys 90 be Duan, Pleiku Ward. Gia Lai Province Por Q2 2025

   NOTES J'O TH E SE PA RATE FI hANCIA 1. STATEMENTS (CONT'D)

   JJieie notes nre on inlegi' il yr/z / of anal should:I be rec«l iii conjunction 1vit/i rJir nccoin/iri/ij izig fiiiaiic ial sloteiiieiii.s)

3. SHORT-TERM TRAD L PA YA13I.ES

   • Alpha Seven Group JSC

   • long Da 901 Branch - Song Da 9 JSC

   • Others

     50f06f201S

     VND

     5,545,457

     49,327,407,fiGG

     61,801,273,227

     01/0IJI02S

     VND

     49,627,407,966

     91,|6|,435,6|3

     111,134,226,650 140,788,843,579

4. S£tORT-TKRM ADVANCES FnoM cus'i ohms

   • Due LoiJg Gia Lai BOT and BT JSC

   • Othei's

5. SHORT-TERM ACCRUED EXPENSES

   • COnStl" lCtioi1 pj"OjeCt COSts

   • interest Expense

     30/06/2025

     VND

     l2,2l9,8l7,130 6,309,001,374

     l8,528,81g,S04

     30/t16/2025

     VND

     2S310,589/31

     0J/01/2025

     VND

     I2,2lfi,8t7,t30 1,309,001,374

     13,528,818.504

     
     
     

     VND

     82,375,830,788

     223,2£i1,175,835

     32776642047 307,64S,807, 624

6. OTHER SHORT-TERM PAYABLES

   30/0020z5 01/0l/2O2S

   
   
   

   'ND

   Due Long Gia Lai BOT and BT JSC	[6,429,36 I, 132	15,753,7 17,880
   Alpha Seven Group JSC	2,064,375,501	2,064,375,501
   Diic Long Gia Lai Power Investment & Development JSC	l,388,753,425	535,821,918
   Interests	630,560,094,528	592,777,841,826
   Convertible bonds interests		1,443,858,450
   Social, Health, Unemployed insurance	8,203,884	91,088,924
   Others	91 2,671,542	91 2,531.771

   
   
   

   6S2,807,3t8,462

   DUC LONG G IA LAI GROUP JOINT STOCK CO;HPANY

   90 Le Duan. Pleiku Ward, Gia Lai Province

   NOTES TO TH E SEPARATE FINANCIAL STATEMENTS (CONT'D)

   tThese notes ore an fn/egrol part of and should be read in conjunction with the accompanying financial statements)

7. TAX Ah'B OTHER PAYABLES/RECEIVABLES TO THE STATE BUDGET

SE PARATE FINANC IA t• STATEMENTS

For Q2 2025

63,506.675 - 63,506.675