The Reviewed Interim Consolidated Financial Statements for the first 6 months of 2025

PHẦN TẬP

ĐOÀN ĐỨC

Digitally signed by CÔNG TY CỔ PHẦN TẬP ĐOÀN ĐỨC LONG GIA LAI

CÔNG TY CỔ

DN: C=VN, L=GIA LAI, CN=CÔNG TY CỔ PHẦN TẬP ĐOÀN ĐỨC LONG GIA LAI, OID.0.9.2342.19200300.100.1.1= MST:5900415863

LONG GIA LAI

Reason: I am the author of this document Location:

Date: 2025.08.29 17:54:07+07'00'

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CÔNG TY CÓ PTIÀN

TCP DOÀN D’HC LONG GIA LAI DUC LONA GJA LAI HROUP POINT STOCK COMPANY

So: d0 É /CV-DLG

No..’

C iNG HÒA XÀ DOI CIIIJ NGIIIA VIST NAM

Doc 13p - Tu do - Hanh phúc

SOCIALIST REPUBLJC OF V7FTNAM

Independence - Freedom - Happiiiess

Gia Lni, ngày 29 thóng 08 nàm 2025

GiO Jaf, ugust 29 ,2025

CÔNG BÓ THÔNG TIN INH KY

• Só Giao dich Chú'ng khoãn TP IICM.

• Stnte Secui'ities Commission

• Ho Chi Minli City Stock Excltiinge.

1. Tên to chírc: Công ty Có phan T3p doàn Díic Long Gia Lai

   OrganizatfOtI name. Duc Long Gia Lori Grouy joint Stocü Campnny

   • Mã chúng khoán: DLG

     Stock code.’DLCr

   • OJa chi: 90 Lê Duan, Phtróng Pleikii, tinh Gia Lai

     Address.’ 90 Le Duan, Pleíku Ward, Gia Lai province

     - Oten thoai liên he: (84-269) 3748.367 Fax: (84-269) 3747.366

     Phone.’ (84-269) 3.748.367 Fax.’ (84-269) 3.74.7.366

   • E-mail: duclongB,duclongeroup.com

   • Website: http.//duclonegroup.com/

2. Noi dung thóng tin công bo:

   €’ontent of published information:

   • Bäo cào tèi chinh hqp nhat 6 thàng näin 2025 dä soàt xét;

     The RevieiveJ lnteriin Consolidaled Financial Staleiiients for the fin-sl 6 inontlis of 2025,’

     Bäo cào tai chinli riêng lé 6 thàng näm 2025 dä soàt xét;

     The Revieived Interim Financial St.ateitients foi' the first 6 fontlls of 2025,’

   • Công vän so Z fi/2025/CV-DLGL ve viec giài ti'inh liên quan BCTC 6 thàng nam 2025

     6â soit xét;

     Official dispatch No. AC /2025/CV-DLGL regarding lhe exp/anafiOii i'elated to the Revieived Interitn Financial Stateinents for the, firsl 6 ulontli.i of2025,’

3. Thông tin này dã dirqc công bó trên trang thông tin dien tíí eua công ty vào ngày 29/8/2025 tai diróng dan: https://http://www.duclonggroup.com/cong-bo-thong-tin.html

   ThfS fnformation was announced on the company's website on 29/8/2025 at the lfnk.’ http.’//https://www.duclonggroup.com/cong-bo-thong-tin .html

   Chúng tôi xin cam ket céc thông tin công bo trên dây là dúng su th3t và hoàn toàn chtu trách nhijm traóc pliáp lujt ve npi dung các thông tin dfi công bó.

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

   CTCP TAP DOÀN DÏfC LONG GIA LAI NGt/ÒI DAI DIÇN PHÀP LUATTÓNG GIÀM DÓC

   DUC LONG CIA LAI GROGP IOINT 5TOCff COMPANY

   LEGAL REPRESENTATIVA

   CONGT

   CO Wl

   TWÓNG CÇTT

   DUC LONG GIA LAI GROUP JOINT STOCK COMPANY

   REVIEWED INTERIM CONSOLIDATED FINANCIAL STATEMENTS

   For the period from 01 January 2tl25 to 30 June 2025

   Auy;iizl 2025

   DUC LONG C•IA LAI GROUP JOINT STOCK COiY¥PANY

   90 Le Duan, Pleikm ward, G ia Lai province, Vietnam

   TABLE OF CONTENTS

   CONTENT

   STATEMENT OF THE EXECUTIVE BOARD

   REVIEW REPORT ON INTERIM FINANCIAL INFORMATION INTERIM CONSOLIDATED BALANCE SHEET

   INTERIM CONSOLIDATED INCOME STATEMENT

   INTERIM CONSOL1DAJ'ED CASH FLOW STATEMENT

   NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS

   PAGE S

   2-3

   4 -5

   6 -7

   8

   9 - 10

   11 - 50

   DECLONGGIALAIGROUPJOINTSTOCKCOMTANY

   90LeDuan,PleAuwmd,GiaLaprovnce,VieMam

   STATEMENT OF TBE EXECUTIVE BOARD

   The Executive Board of Dtic Long Gia Lai Group Joint Stock Company (hereinafter referred to as the “Company”) presents this report together with the Company's reviewed interim consolidated financial statements for the period from 01 January 2025 to 30 June 2025.

   BOARDOFDIRRCTOR$EXECUTIVEBOARDANDBOARDOPSUPEXWSORS

   Members of the Board of Directors, the Executive Board and the Board of Supervisors of the Company who held office for the period from 01 January 2025 to 30 June 2025 and up to date of this report are as follows:

   Boa•dofI zertom

   Mr. Bui Phap

   Mr. Nguyen Tuong Cot Mr. Nguyen Tien Dung Mr. Paul Anthony Murphy Mr. Vo Sy 9iet

   Mr. Vo Mong Hung

   Executive Board

   Mr. Nguyen Tuong Cot Mr. Pham Minh Viet Mr. Tran Van Phuong Mr. Do Thanh Nban

   Chairman Member Member Member Member Member

   Chief Executive Officer Executive Officer Executive Officer

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

   Resigned on 30 May 2025

   Appointed on 30 May 2025

   Mr. Vu Van Tin

   Ms. Phan Thi Ngoc Anh

   Head of the Board of Appointed on 30 May 2025 Supervisors

   Head of the Board of Until 30 May 2025

   Supervisors

   Ms. Dang Thi Ha

   Ms. Tran Thi Nhu Hanh

   Board of Internal Audit

   Mr. Vo Mong Hung

   Member Member Member

   Head of the Board of Internal Audit

   From 30 May 2025

   Resigned on 30 May 2025

   Ms. Dang Thi Ngoc Hue Member

   Mr. Truong Van Tan Member

   EVENTS A£'TE8 TO-fE BALANCE SBEET DATE

   The Executive Board confirms that there have been no significant events occurring after the reporting period which would require adjustments to or disclosures to be made in the consolidated financial statements for the period from 01 January 2025 to 30 June 2025 of the Company.

   DUC LONG GIA LII GROUP JOŒT STOCK COMPANY

   90 Le Duan, Pleiku ward, Gia Lai province, Vietnam

   STATEMENT OF TBE EXECUTION BOARD (CONT'D)

   The accompanying consolidated financial statements from 01 January 2025 to 30 June 2025 have been reviewed by UHY Auditing and Consulting Company Lim(ted.

   RESPONSIBILITY OF T8E EXECIITIVE BOARD

   The Executive Board of the Company is responsible for preparing the consolidated financial statements which give a true and fair view of the Company's consolidated financial position as at 30 June 2025, as well as its consolidated results of operations and its consolidated cash flows for the period from 01 January 2025 to 30 June 2025. In preparing these consolidated financial statements, the Executive Board is required to:

   • Select suitable accoimting policies and apply them consistently;

   • Make judgments and estimates that are reasonable and prudent;

   • State whether applicable accounting principles have been followed, subject to any material departures disclosed and explained in the consolidated financial statements;

   • Design and implement an effeeüve system of infernal contml to ensure prsparation and fair presentation of the consolidated ftnaneial statements in order to limit risks and fraude; and

   • Prepare the consolidated financial statements on a going concern basis unless it is inappropriate to pres me that the Company will continue its business.

   The Executive Board confirms that the Company has complied with the above requirements in preparing

   The Executive Board is responsible for ensuring that propw accounting records are kept, which disclose, with reasonable accuracy at any time, the consolidated finaDciai position of the Company and to ensure that tht consolidated financial statements comply with Vietnamese Accounting Standards, Vietnamese Corporate Accounting Systems, and related legal regulations on the preparation and presentation of the consolidated financial statements. It is also responsible for safeguarding the assets of the Company and honce for taking reasonable steps for the prevention and detection of fraud and other irregularities.

   The Executive Board confirms that the Company has Mly complied with its regulatory disclosum obligations as stipulated in Circular No. 96/2020/TT-BTC, dated 16 November 2020, issued by the Ministry of Finance, and Circular No. 68/2024ffT-BTC, dated 18 September 2024, amending and supplementing certain provisions of Cimular No. 96/2020fTT-BTC conmming information disclosure in the securities market. The Company also ensures full compliance with the provisions of Decree No. 155/2020/ND-CP, dated 31 December 2020, issued by the Government, which provides detailed guidance on the implementation of specific provisions of the Securities Law. Furthermore, the Company adheres to the corporate governance requirements outlined in Circular No. 116/2020fTT-BTC, dated 31 December 2020, issued by the Ministry of Finance, which specifies goveniance standards applicable to publio companies under Decree No. l55N020/ND-CP.

   ri behalf of the Executive Board,

   Tnong Cot

   Ch éf Executive Officer

   Gia Lai, 29 August 2025

   No: I029/2025/UHY-BCSX

   UHY AUDITING AND CONSULTING COMPANY LIMITED

   5” Floor, B2 Tower Roman Plaza, To Huu Road, Dai Mo Ward, Nam Tu Liem District, Hanoi,

   : T *84 24 5678 3999

   E : uhy-info@uhy.vn

   uhyvn

   LAWIPORT

   or mrERIM FINwCIAL INFORMATION

   sx«holders, Board of Directors, Executive Board

   DecLoegGiaLsiGmepJoOetStoWkCompAny

   We have reviewed the accompanying interim consolidated financial statements of Due Long Gia Lai Group Joint Stock Company ("the Company"), which is prepared on 29 August 2025, from page 06 to page 50 that includes interim consolidated Balance sheet as at 30 June 2025, interim consolidated Income statement and interim consolidated Cash flow statement for the period ftom 01 January 2025 to 30 June 2025 and Notes to the interim consolidated financial statements.

   Responslbillties of the Execofive Board

   The Executive Board is msponsible for the preparation and fair presentation of these interim consolidated financial statements in accordance with Vietnamese Accounting Standards, Vietnamese Corporate Accounting System and related legal regulations on the preparation and presentation of the interim consolidated financial statements, and for such internal control as the Executive Board detemiines is necessary to enable the preparation and presentation of the interim consolidated financial statements that are free from material misstatements, whether due tn fraud or ermr.

   Responsibilities of the Auditors

   Our responsibility is to express a conclusion on the interim consolidated financial statements based on the results of our review. We conducted our review in accordance with Vieoiani Standards on Review Engagements No. 2410 - Review of interim financial information performed by the independent auditor of the entity.

   A review of interim consolidated financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A

   review is substantially less in scope than an audit conducted in accordance with Vietnamese Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

   Audit conclusion

   Based on the results of our review, nothing has come to our attentioii that causes us to believe that the

   aooornpanying interim consolidated financial statements do not give a ture and fair view, in all material respects, the consolidated financial position of the Company as at 30 June 2025, and the consolidated
   results of its operations and its Gonsolidated cash flows for the period from 01 January 2025 to 30 June 2025, in accordance with Vietnamese Accounting Standards, Viemamese Corporate Accounting System and relevant legal regulations on preparation and presentation of the interim consolidated financial statements.

   Auditing | /..counting ”ax Co-. su“ ” g ar ” g Va .. .ic- 4

   0fl'

   REVIEW REPORT

   ON INTERIM FINANCIAL INFORMATION (CONT'D)

   Emphasis of Matter

   We draw the readers' attention to Note 38 in the Notes to the interim consolidated financial statements, As at 30 June 2025 the Company's consolidated accumulated losses amounted to VND 2,411,259,670,649, and its consolidated short-term liabilities exceeded its total consolidated short-term assets by VND 529,556,517,972. These conditions indicate the existence of significant uncertainty that may cast substantial doubt on the Company's ability to continue as a going concern. In the first six months of 2025, the Company's cash flow from operating activities remained positive. The company restructured the enterprise, resulting in the repayment of the principal and interest of bank loans totaling over VND

   207.4 billion and the reduction of accumulated losses. The Executive Board is currently in the process of negotiating a debt extension and repayment plan for banks during tiie 2025 - 2026 period, as well as other due payables. The majority of the company's delinquent debts with credit institutions are secured. The Executive Board of the Company also proposed a strategy to enhance business operations in the fuMe. This strategy includes the following: investing and collaborating with effective companies and projects, as well as managing collateral assets and guamntees with banks to restructure the Company's financial situation; setting a roadmap to transfer unprofitable assets; and divesting capital from ineffective business lines so that the Company oould continue to operate. The Executive Board affirins that Company's business opemtions are gradually stabilizing and improving and asserts that the preparation of the consolidated financial statements for the period from 01 January 2025 to 30 June 2025 on a going concern basis is appropriate.

   Our conclusion is not modified in respect of this matter.

   Other matter

   The consolidated financial statements for the period from 01 January 2024 to 30 June 2024 were reviewed by another audit firm which stated a qualified conclusion on those statements on 28 September 2024, regarding: The Company had not evaluated the possibility of reimbursement of short-term loans and receivables as at 30 June 2024, and the Company's going concern.

   “zu i nay

   *«

   s

   Pham Gia

   Deputy General Director Auditor's Practicing Certificate No. 0798-2023-112-1

   For rind on behalf of

   UHY AUDITING AND CONSULTING COMPANY LIMITED

   Hanoi, 29 August 2025

   5

   DUC LONG GIA LAI GROUP JOINT STOCK COMPANY

   90 Le Duan, Pleiku ward,

   INTERIM CONSOLIDATED

   FINANCIAL STAMMENTS

   Gia Lai province, Vietnam For the period from 01/01/2025 to 30/06/2025

   INTERIM CONSOLIDAMD BALANCE SICET

   	Code	Note	30/06/2025		01/01/2025
   CURRENT ASSETS	100		1,560,286,514,847		1,513,597,804,072
   Cash and cash oqcivabait	110	5	138,446,217,365		95024,595087
   Cash	111		138,446,217,365		95024595087
   Short-term inv¢stments	120		30,700,000,000
   Held-to-maturity investments	123	15	30.700.000.000
   Current accounts receivables	130		1,276,043,195,546		lQ0#1I7i71255
   Short-term trade receivables	131	6	662,493,416,836		714,795522,455
   Sbort-term advances to suppliers	132	7	46,272,529,963		51,578,029,852
   Short-term loan reoeivalblcs	1SS	8	1,941,423,895,780		1,984,553,459,367
   Other short-term rmeivebles	136	9	774,857,625,015		729,116,507,644
   Provision for doubtful short-term receivables	137		(2,149,004,272,048)		(2,175,916,348,063)
   lireentories	140	10	112,637,140,¡S75		1 2i6 7;140#575
   Inventories	141		197,803,2S8,894		I 97,803,238,894
   Provision for devaluation of inventories	149		(85,166,098,319)		(85,166,098,319)
   Other current snsets	150		2,459,961,361		1,808,897,155
   Short-term prepaid expenses	151	.16	317,740,124		344,396,455
   Value-added tax deductible	152		776,936,340		739,4 i 1,997
   Tax and other receivables from the State	153	22	1,365,284,897		725,088,703
   budget
   NON-CURRENT ASSETS	200		2,730,511,211,471		2,834,771,664,736
   Long term reeeivabks	210		412,952,454,599		387,874,470,839
   LOng-term loan receivables	215	8	66,938,735,000		386,606,735,839
   Other lorig-term imeivables	216	9	346,014,654,599		1,268,6’70,000
   Provision for doubtful long-term receivables	219		(935.000)		(935,000)
   Fixed aasets	220		2,070,141,223,077		2,l80,S‹6,s84,i51
   Tangible fixed assets	221	1 t	2,070,141,223,077		2,180,546,884,151
   - Cost	222		3,3AJ,77d, 051.294		3.391,174,051,294
   - Accumulated depreciation	223		(I,321,032,828,217)		(1,210,627,167,143)
   Intangible fixed assets	227	12
   			479,336,795		479,336,793
   			47P,3J6, 795)		(479,336,793)
   Investment propertñs	230	13	25,552,454,922		26,183,036,340
   - Cost	231		56,149,693,891		56,149,693,891
   - Accumulated depreciation	232		(30,597,238,969)		(29,966,657,551)
   Long-term assets in progress	240		35,929,797,S63		47,695Q57995
   Gonstrtiction in progrms	242	14	35,929,797,363		47,695,J57,995
   Long-term investments	250	15	12,940,482,415		7,091,938,500
   Investments in associates, jointly cor#rol1ed entities Investment in other entities	252 2•i3		6,940,482,415 6,480,000,000		7,091,938,500 480,000,000
   Provision for long-term investments	254		(480,000,000)		(480,000,000)
   Other long-term assets	260		172,994,799,095		185,379,976,911
   Long-term prepaid expenses	261	t6	7â,527,727,581		78,943,469,0t4
   Deferred tax assets	262		9,530,191,072		9,935,258,577
   GoodwiI1	269	17	87,936,880,442		96,501,249,320
   TOTAL ASSETS	270		4,29ti,797,726,318		4,348J69,468,808

   As as 30 lame 20 •5

   ‹”0

   the accompanying notes are an integral part of tire consolidated financial statements 6

   DPCLONGGIALAIGROUPIOINTSTO COMPANY

   90 Le Duan, Pluiku ward,

   fNTERO'f CONSOLIDATED

   FINANCIAL STATEMENTS

   Gia Lai province, Vietnam For the period from 01/01/2025 to 30/06/2025

   INTERIM CONSOLIDAMD BALANCE SHEET (CONT'D)

   As at 30 June 2025

   RESOURCE@	Code	Note	30/06/2025		01/01/2025
   6fABZL TI 5	300		3,474,37O,Z32,244		3,596›496,122,813
   Ciirreut liebiltties	310		2,089,843,032,819		2,093,435,831,695
   Short-term tradepayables	311	18	169,849,465,772		206,705,361,815
   Short-teimadvanorsfromcustomers	312	19	6,313,631,667		1,313,631,920
   Taxandotherpayablesto tIu fitate budget	313	22	40,154,409,722		37,477,100,397
   Payables to emiojees	314		2,288,618,707		3,117,708,247
   Short-termaccruedexperises	3t5	20	336,388,225,561		313,723,889,789
   Short-term unearned reveraie	318		383,070,727		390,797,909
   Other short term payables	319	21	717,460,533,615		664,157,753,370
   Short-terinloanand finaricelease obligation	320	23	815,207,381,656		864,746,892,856
   Bonus and welfarefund	322		1,797,695,392		1,802,695,392
   Non-current liebllities	330		1,384,527,199,425		1,503,060,291,118
   Other long-tennliabilities	337	21	1S0,000,000		130,000,000
   Long-tern loans and fianixe lesseobligatioiis	338	23	1,313,191,403,555		1,433,391,403,555
   Defarredtax liabilities	341		71,205,795,870		69,538,887,563
   OWNERS' EQUITY	400	24	816,427,494,074		751,873,345,995
   Capital	410		816,427,494,074		751,873,345,995
   Sharecapital	411		2,993,097,200,000		2,993,097,200,000
   - Sharec with voting rights	4J1a		2,993.097,200,000		2,993,097,200,000
   Shampremium	412		50,510,908,328		50,510,908,328
   Investment and development ftuxl	418		6,196,436,959		6,196,436,959
   Retainedearnings - Accumulated losses by'the end ofprior year	421 431a		(2,411,259,670,649) fi.456,466,005,020)		(2,456,466,005,020) fi,664,379,5I1,213)
   - Retained earnings for the current period Non-controlling intetmts	421b 429		45,206,334,37d 177,882,619,4S6		207.913, J06,I93 158,534,80J,728

   OWNERS' EQUHY

   Nguyen Kbo• Diem Thu

   Preparer Head of Finance and

   cuas Pezsozs ia cbarge of'

   accoantiog

   4,z90,797,726,3›s J,34s,369#68,s08

   CLONG

   guyeh Tuong Cot

   Chief Executive Officer

   DOC LONG GIA MAI GROUP JOINT STOCK COMPANY

   90 Le Duan, Ploiku ward,

   INTERRŒCONSOIÆDATED

   Gia Lai province, Vietnam For the period from 01/0t/2025 to 30/06/2025

   INTERIM CONSOLTDATED INCOME STATEMENT

   For the period from 01 lanuary 2fi25 to 30 kyne 2025

   Code Note From 01f01/2025

   proæ 01/01/2024 to 30/06/2024

   Revenue from sale of goods and rendcring of 01

   services

   Deductioos 02

   315,128,868,981

   594,735,172,479

   1,184,003

   Net reveane froos sale of goods aad reodeztog of 10 26 315,128,868,98d

   Costofgoods soldandservicesreadezed 11 27 160,849,603,676

   Gross profh frorasale of goods aad zeaderfitg of 20 154,279,Z65,305 services

   Financeincoine 21 28 54,315,307,843

   Finance-expense 22 29 125,215,963,849

   - In which: Interest expenses 23 116,627,430,174 Shere of(1oss)/profit of associates, Joint-ventures 24 (151,456,085) Se11in8exp»s«s 25 30 46,000,000

   Crenerh anA administrativecxpensee 26 30 (6,823,221,153)

   Operating profdf(lose) 30 90,004,374,367

   Otherinceme 31 31 5,885,728

   Otherexpenees 32 32 12,664,238,378

   Otberpro0tf(lose) 40 (12,658,352,650)

   Accoaatiog prof“zt/(Ioas) before taz SO 77,346,021,7t7

   Curreotcorporateincometax expense St 34 6,309,897,825

   Doferredtaxincome/(expense) 52 2,071,975,813

   set profits(loss) »itertsx 60 68,964,1i8,o79

   Net profit/(toss) aAer tax attributable to 61 45C06,334,371

   sharoholdnrs of the pezent

   594,73%988,476

   441,034,544,480

   153,699,443,996

   t08,49ï,059,728

   151,662,965,017

   151,41d,53d, 031

   (162,242,948)

   5,165,083,078

   12,934,732,021

   92,265,480,660

   1,200,160,715

   10,904,612,452

   (9,704,451,737) 82,5äl,028,925

   5,574,337,260

   15,944,668,116

   6l,042,02S,547

   47,236,258,378

   !1l

   Net profit/(loss) after tax attributable to non-cordrolling iriterests

   Back eamîags/(boss) perskaze

   62

   70 35

   23,757,813,708

   151

   13,80$,765, I â9

   158

   Dtluted earaJngs/{Ioes) persbare

   71

   158

   Nguyen Khoa Dieu The

   Do Tbanli Nban

   Tnong Cot

   Prepares Tlead of Finance and Accounting Department cum Person in charge of accounting

   Chief ';xecndve Offieer

   DUC LONG GIA LAI GROUP JOINT STOCK COMPANY

   90 Le Duan, Pleiku ward,

   INTERIM CONSOLIDATED

   FINANCIAL STATEMENTS

   Gia Lai province, Vietnam For the period from 01/0lf2025 to 30/06/2025

   INTERIM CONSOLIDATED CASTf FLOW STATEMENT

   (Applying indirect method)

   For the period from 01 Jaztuary 2025 to 30 June 2025

   	Codes Note	From 01/01f2025 to 30/06f2025	From 01/01f2024 to 30/06f2024
   		7f,2d6,02J 7J 7	82,561›038,923
   Depreciation and amortization	02	119,600,61 1,370	137,796,250,776
   Reversal of provisions	03	(26,912,076,015)	(74,250,240,972)
   Foreign exchange (gains)/losses arisen from	04	8,585,763,875	l,764,J47,055
   revaluation of monetary accounts
   dmoañnatedin foreign currency
   (Profits)/losses from investing activities	05	(54,161,081,958)	(108,328,702,480)
   Interest expenses	06	116,627,430,174	151,411,536,031
   Opeiutlng profit/(loss) before changes in	08	2M,08d 6d9,163	190,9S4,M9,33S
   working capital
   Increase, decrease in receivables	09	11,358,1 t2,026	(2,325,779,668)
   Increase, decrease in inventories	10		(4,456,009,667)
   Increase, decrease in payables (excluding	11	(43,422,300285)	49,049,833,015
   interest, corporate income tax)
   Increase, decrease in prepaid expenses	12	3,442,397,764	(10,637,714,950)
   Interest paid	14	(37,667,108,055)	(62,837,093,771)
   Corporate income tax paid	15	11,210,273,313	(9,605,248,495}
   Other cash outflows for operating activities	17	(5,000,000)	(50,000,000)
   		186›0PJ,043,P2d
   In Cash flows from investñg activities
   Purchase and construction of fixed assets and	21	(277,777,778)	(31,862,404,982)
   other long-term assets Loans to other entities and paymeins for	23	(192,980,455,000)	(1,425,981,628,753)
   purchase of debt instrumeias of other einities
   Collections from borrowers and proceeds	24	180,332,034,827	1,383,754,594,614
   from sale of debt instruments of other entities
   Payments for investments in other entities	25	(6,000,000,000)	(13,278,358,092)
   Proceeds from sale of investments in other	26	18,055,036,725
   Interest and dividends received	27	28,145,949.130	44,5S0,8'i0,363
   N t cash fram liivertkig activldes	30		(d2,8J6,94fi,848)
   ItL Cash flows from fmancñig activities
   DtaWdowti of borrowings	33		9,364,774,784
   Repayment of borrowings	34	(169,739,511,200)	(148,490,034,377)
   Dividends paid/Profit distributed	36	(120,000,000)
   Net cash flows(used in} finonchig activities	IO	(169,859›S11300)

   DUC LONG GIA LAl GROUP POINT STOCK COMPANY

   90 Lo Duan, Pleiku ward

   fNTERIM CONSOLIDAT£D FINANCIAL STATEMENTS

   Gia Lar provinoe, Vietnam For the period from 01/01/2025 to 30/06/2025

   INTERIM CONSOLIDATED CASH FLOW STATEMENT (CONT'D)

   (zlPPlyi“ng ‘mdt'rect methodf

   For ltte period from 01 I rnuay 2025 to 30 Joe 2!025

   Net (decrease/zacrease ta caab foc tbe	Codes Note 50	From 01/01f2025 to 30/06/2025 J3,418,32«,630		From 01/0lf2024 to 30/06/2024 (3I,849,800,64s)
   		95,024,595,087		194,659,449,3J3
   of the period
   Impact of excharige rate fluctuation	61	3,301,648		8,108,542,497
   Cash and cash equivalents at the end of the period	70 5	138,446,217,3ä5		170,918,191,196

   jim Tuong Cot

   ChieMxecutive Officer

   Preparer

   Actounting Departinent cum Persoo in eharge of accolintin

   DOC LONG GIA LAI GROUP JOINT STOCK COMPANY INTERIM CONSOLIDATED

   90Le Duan, Pleiku ward, FINANCIAL STATEMENTS

   Gia Lai province, Vietnam For the period from 01/01/2025 to 30/06/2025

   NOTE TO TT E INTERIM CONSOLIDATED FINANCIAL STATEMENTS

   (There notes ‹zre an integral part ofa d should be read in conjunction with fhe consolidated financial statements)

   GENERAL INFORMATION

   1.1 OWNERSBIP STRUCTURE

   Due Long Gia Lai Group Joint Stook Company (hereinafter referred to as the “Company”), established and operating under Enterprise Regjsbation Certificate No. 5900415863, initially issued by Gia Lai Department of Finance (formerly Authority for Planning and Investment) on 13 June 2007 and amended for the 34th time on 06 January 2025.

   The registered head office of the Company is located at 90 Le Duan, Pleiku ward, Gia Lai province, Vietnam.

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

   The number of employees of the Company as at 30 June 2025 was 184 (as at 1 January 2025: 187 employees).

   1.2

   IN

   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 services;

   • Road freight transportation;

   • Manufacturing and processing elecsonic components;

   • Financial investment;

   • Wholesale of electronic atid telecommunications equipment and components;

   • Urban bus passenger transportation;

   • Intercity and interprovincial bus passenger transportation;

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

   • Leasing of machinery and equipment; Office leasing.

   COMPANY STRUCTURE

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

   establishment ratio rights

   Due Long Dak Nong BOT & BT Joint Stock Company

   Lam Dong 70.6%

   70.6% Operating transportation

   iadastmcrurs under the BOT oiode1

   Dec Long Gia Lai BOT Gia Lai & BT Joint Stock

   Company

   73.5%

   73.5% Operating transportation

   infrastructure under the BOT model

   Due Long Gia Lai Power Invesment and Development Joint Stock Company

   Gia Lai

   93.35% 93.35% Operating a hydropower

   p1 t

   DUC LONG GIA LAI GROHP JOIiTT STOCK COMPANY INTERIM CONSOLIDATED

   90 Le Duan, Pleiku ward, FINANCIAL 5TA7'EMENTS

   Gia Lai province, Vietnam For the period from 01/01/2025 to 30/06/2025

   NOTE TO TBE INTERIM CONSOLIDATED FINANCIAL STATEMENTS (CONT'D)

   (7'hese notes are an integral port of and should be read in conjuneEon u'ith the consolidated financial statements)

   GENERAL INFORMATION (CONT'D)

   As at 30 June 2025, tire Company has the following associates:

   Company name

   Place of Ownership Yoting Main operation field

   establishment ratio rlghts

   end operation ratio

   Gia Lai Traffic Construction Consulting JSC

   Gia Lai 20.00% 20.00% Consult, soil testing,

   estimated and construction

   1. FINANCIAL VEAR, UNIT OF CURRENCY USED IN TBE CONSOLIDATED FINANCIAL

      STATEMENTS

      1. FINANCIAL YEAR

         Financial year of the Company begins from 01 January to 31 December.

         The accompanying consolidated financial statements were prepared for the period from 01 January 2025 to 30 June 2025.

      2. UNIT OF CURRENCY OF THE CONSOLIDATED FINANCIAL STATEMENTS

         The accounting currency used in accounting records and in the preparation of the consolidated financial statements is Vietnam dong (VND).

   2. ADOPTION OF ACCOUNTING SYSTEM

      The Company adopted Vietnamese Corporate Accounting System issued under Circular No.200/2014ffT-BTC dated 22 December 2014 of the Ministry of Finance guiding corporate accounting system and Circular No.202/2014/TT-BTC dated 22 Ikcember 2014 guiding the preparation of the consolidated financial statements of the Ministry of Finance.

      1. sTATEn£ENT or coMPLurcf wITH AccounTme sTANDARDs AND AccouNTmc

         GYGTEM

         The Company complies with the current Vietnamese Accounting Standards and the Viemaoiese Corporate Accounting System to prepare and present the consolidated financial statements for the period from 01 January 2025 to 30 June 2025.

      2. BASIS OF THE CONSOLIDATED FINANCIAL STATEMENTS PREPARATION

      The consolidated financial statements for the period from 01 January 2025 to 30 June 2025, of Due Long Gia Lai Group Joint Stok R^°v - prepared based on the consolidation of the fmancial statements of the parent company and its subsidiaries.

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

      DUC LONG GIA LAI GROUP JOINT STOCK COMPANY INTERIM CONSOLIDATED

      90 Le Duan, Pleiku ward, FINANCIAL STATENfENTS

      Gia Lai province,.Vietnam For the period from 01/01/2025 to 30/06f202S

      NOTE TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS (CONT'D)

      (These notes are an integral part ofan,dshould be read in conjunction with rhe consolidated financial statements)

      1. ACCOUNTING STANDARDS AND SYSTEM (CONT’D)

         3.3 BASIS OF T£fE CONSOLIDATED FINANCIAL STATEMENTS PREPARATION (CONT'D)

         Where necessary, the financial statements of the subsidiaries are adjusted so that the accounting

         .' policies applied at the Company and its subsidiaries are consistent.

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

         ’’ The interests of non-controlling shareholders in the net assets of the consolidated subsidiaries are

         .i presented as a separate line item within equity.

      2. SUMMARY OF SIGNI 'ICANT ACCOUNTING POLICIES

         The following are the significant accounting policies applied by the Company in preparing its consolidated financial statements:

         1. CHANGM IN ACCOUNTING POLICIES AND NOTRS TO TH£ CONSOLIDAMD FINANCIAL STATEMENTS

            The accounting policies adopted for the period from 01 January 2025 to 30 June 2025 are

            consistent with the accounting policies being prepared for the consolidated financial statements ' for the financial year end 31 December 2024.

         2. ACCOUNTING ESTOtAT£S '

      The preparation of consolidated financial statements in conformity with Vietnamese Accounting

      Standards requires the Executive Board 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 may differ from those estimates and assumptions..

      CASH AND CASH EQUIVALENTS

      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 moretiian 3 months, which are bighiy liquid, easily convertible into a known amount of cash, and subject to insignificant risk of changes in value.

      4.4 BUSINESS COMBIN TIOx AND GOODWiLL

      Business combinations are accounted for using the pumhase method. The cost of a business combination includes the fâir vaiue of the assets exchanged, liabilities incurred or assumed, and equity instruments issued by the acquirer to obtain control over the acquiree at the exchange date, together with direct GOSts related to the business combination. Identifiable assets, liabilities, and contingent liabilities of the acquiree are recognized at their fair values on the business combination date.

      Goodwill arising from a business combination is initially recognized at cost, which represente the excess of the cost of the business combination over the acquirer'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 acquiiee'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. If there is evidence that the amount of goodwill impaired exceeds the annual amortization, the impairment shall be recognized in full in the year in which it arises.

      DUC LONG GIA LAI GROHP JOINT STOCK COMPANY INTERIM CONSOLIDATED

      90 Le Duan, Pleiku ward, FINANCIAL STATEMENTS

      Gia Lai province, Vietnam For the period from 01/01/2025 to 30/06/2025

      NOTE TO TBE INTERIM CONSOLIDATED FINANCIAL STATEMENTS (CONT’D) '

      fThese notes are an integral part of and should be read in co*zincfion with the consolidated financial statements)

      4. SUMMARY OF SIGNIMCANT ACCOUNTING POLICIES (CONT'D)

      1. BUSINESS COMBINATION AND GOODWILL (CONT'D)

         Upon the liquidation of a subsidiary, any remaining unamortized goodwill value is included in the gain or loss from the disposal of the subsidiary.

      2. INYnNTORIES

         Inventory is determined based on the lower of cost and net realizable value. The cost of inventory includes all expenses incurred to acquire the inventory at its Gurrent location and condition, including: purchase price, non-recoverable taxes, transportation costs, loading and unloading expenses, storage costs during the procurement process, standard ehrinkage, and other costs directly attributable to the acquisition of inventory.

         Net realisable value is the estimated selling price of inventories in the ordinary couisc of business, less the estimated costs of completion and the estimated costs necessary to make the sale.

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

         Tht company's provision for inventory devaluation is established in accordance with current regulations. Accordingly, the company recognizes an inventory write-down in cases where the inventory is obsolete or of poor quality, and when the canying amount of the inventory exceeds its net realizable value at the end of the accounting period.

      3. RECEIVABLES AND PROVISIONS FOR DOUBTFUL DEBTS

      Receivables are presented at their book value less provision for doubtful debts.

      The classification of receivables is perfomied according to the following principles:

      - Trade receivables reflect amounts owed from customers arising from commercial transactions between the Company and independent buyere.

      Other receivables reflect amounts owed that are non-commercial and unrelated to buying and selling transactions.

      The provision for doubtful debts is made by the Company for receivables that are overdue for payment as stipulated 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 term under the initial sales contract, without considering any debt extension agreements between the parties. The provision is also made 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 inGrease or decrease in the provision for doubtful debts at the financial statement closing date is recorded as general and administrative expenses.

      DUC LONG GIA LAI GROUP JOINT STOCK COMPANY INTERIM CONSOLIDATED

      90 Le Duan, Pleiku ward, FINANCIAL STATEMENTS

      Gia Lai province, Vietnam For the period from 01/01/2fi25 to 30/06/2025

      NOTE TO TBE INTERIM CONSOLIDATED FINANCIAL STATEMENTS (CONT'D)

      (These notes are an integral part of and should be read in conjunCtionwith the consolidated finoyicial statements)

      4. SUMMARY OF SIGNIFICANT ACCOHNTING POLICIES (COiXT’D)

      d.7 PREPAID EKPENSES

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

      The calculation and allocation of long-tern 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. */

      The Company's prepaid expenses include the value oftools and supplies awaiting allocation, fixed asset repair costs, of:lice repair and completion costs and other costs, which are considered to be able to provide future economic benefits to the Company. These eosts are capitalized as prepayments and allocated to the consolidated income statement using the straight-line method in accordance with current regulations.

      An associate company refers to a company in which the Company bas sigpificant 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 connol or joint control over these policies.

      In the consolidated financial statements, investments in associate companies are accoiinted for using the equity method. Under this method, the investment is initially recognized in the consolidated balanca sheet at cost and subsequently adjusted to reßect changes in the Group's sham oY'die investee's net assets affer acquisition. Any goodwill arising from the investment in an associate is included in the carrying amount of the invesbnent. The Group does not amortize goodwill but assesses it annually for impairinent.

      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.

      Ipvestments in equity instniments of other entiöes that ttie Corporation do not have control, joint

      conbot or bave sigaifiGBot iaflueoce over the lavestee.

      Investments in other entities are accounttd for using the historicai cost principle; Net profit shared fr,om other entities arising after the investment date is reiorded in the income statement. Other shared amounts (other than net profit) are considered as payback and charged to the cost öf

      invostroent.

      DUC LONG GIA LAI GROUP JOINT STOCK COMPANY INTERIM CONSOLIDATED

      90 Le Duan, Pleiku ward, FINANCIAL STATEMENTS

      Gia Lai province, Vietnam For the period from 01/01/2025 to 30/06/2025

      NOTE TO TBE INTERIM CONSOLIDATED FINANCIAL STATEMENTS (CONT'D)

      ifhese yotes are an integral part of and should be read in conjunction with the consolidated financial statements)

      4. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONT'D)

      1. I«ANC INVES uE«zs (CO«z"Dj

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

         • For investments in listed shares or investments with reliably determined fair values, provisions are based or the market value of the shares.

         • For investments whose fair value cannot be determined at the reporting date, provisions are based on the losses of the investee (provisions for losses on investments in other entities) and tbe Company's proportion of capital contribufioa compared to the total actual contributed capital ia th• iavestee entity.

           Increase or decrease in the provision for investment losses in other entities tiiat must be set up at the closing daWofthe consolidated financial statements is recorded in financial expenses.

           Zfeld-to-matwdy Investments

           These are investments that the Company intends and is able to hold until maturity. Held-to-maturity investments include bank deposits with tennis longer than 3 months and less than 1 year.

           Laan receivables

           Loan receivables are determined at cost less provision for doubtful debts.

      2. TANGIBLE FDt£D ASSETS AND DEPRECIATION

         Tangible fixed assets ars recorded at cost, reflected on the Consolidated Balance Sheet according to the indicators ot oost, accumulated depreciation and carrying amount.

         The recognition of tangible fixed assets and depreciation of fixed assets are carried out in accordance with Vietnamese Accounting Standard No. 03 - Tangible Fined Assets, Circular No. 200f20l4fTT-BTC dated 22 December 2014 of the Ministry of Finance guiding the corporate accounting system.

         Tangible fixed assets are presented at oost and accumulated depreciation. The cost of tangible fixed assets comprises theé purchase price and any directly attributable costs of bringing the assets to its working condition and location to be ready for use. The costs of fixed assets constructed by contractors are the finalized cost of the work, directly related expenses and registration fee (if any).

         Depreciation is calculated on a straight-line busts for all assets over their estimated useful lives. The principal annual depreciation rates in use are as follows:

         Assets

         • Buildings and souctures

         • Machinery, equipment

         • Motor vehicles, transmission

         • Office equipment

         • Perennial garden

         • Other fixed assets that are BOT Projects (•)

         • Other fixed assets

         Useful lives (years) 5 - 50

         5 - 20

         8 - 10

         3 - 05

         20

         By percentage of revenue

         8 - 10

         DECLONGCIALA{GRODPJOINT8TOCKCOMPANY INTERD4CONSOLIDAIED

         90 Le Duan, Pleiku ward, FINANCIAL STATEMENTS

         Gia Lai province, Vietnam For the period from 01/01/2025 to 30/06/2025

         NOTE TO TBE INTERIM CONSOLIDATED FINANCIAL STATEMENTS (CONT'D)

         (These ztotes are an integral part of and shotzld be read in conjunction wifh the consolidated financial statements)

45 TANGIBLE FIXED ASSETS AND DEPRECIATION (CONT'D)

(•): fixed assets formed from the BOT Projects are depreciated based on a percentage of revenue, in accordance with Official Latter No. 6092/BTC-TCDN dated 6 May 2016, issued by the Minisby of Finance. The Company has applied depreciation for fixed assets starting from 1 January 2016, and has not applied retrospective adjustments for the periods in which depreciation was previously calculated using the straight-line method.

1. INTANGIBLE FIXED ASSETS AND AMORTISATION

   intangible fixed assets are stated at cost, recorded in balance sheet under initial cost of acquire, accumulated amortisation and carrying amount.

   Amortisation and the recording of intangible fixed assets are conducted in accordance with Vietnamese Accounting Standard No. 04 — Intangible fixed assets, Circular No. 200/2014fTT-BTC dated 22nd December 2014, of the Ministry of Finance.

   The initial cost ofintangibie fixed assets encompasses all expenses that the Company inours from the time the asset is acquimd until it is available for use. Production and business expenses are recognised in the period for expenses associated with intangible fixed assets that are incurred after initial recognition, unless these expenses are associated with a specific intangible fixed asset and enhance &e economic benefits of these assets.

   Accumulated amortisation and cost are the declared values of fixed assets. These are management software that have been depreciated over an estimated 10-year lifespan.

2. INYESTM£NT PROPERTY

   Investment property includes land use rights, buildings, portions of buildings, or infrastructure owned by the Company for the purpose of earring rental income or capital appreciation. Investment properties are recorded at cost, less accumulated depreciation. The cost of investment property comprises all expenses incurred by the Company or the fair value of consideration given in exchange to acquire the invesbnent property up tn the date of pumbase or completion of construction.

   Subsequent expenses related to investment property are recognized as expenses unless it is certain that these costs will generate additional futum 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 ocours only when the owner ceases to use the asset and starts leasing it out to another party or upon the completion of constmction. 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 toñows:

   DUC LONG HA LAI GROUP JOINT STOCK COMPANY INTE4'HM CONSOLIDATED

   90 Le Duan, Pleiku ward, FINANCIAL STATEMENTS

   Gia Lai province, Vietriam For the period from 01/01J2025 to 30/06/2025

   NOTE TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS (CONT'D)

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

   4. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONT'D)

   4.11 INYES NTPROPrRTY(CONED)

   Asaets

   - Buildings and structures

3. CONSTRUCTION IN PROGRESS

   Useful lives (years)

   10 - 50

   Assets under construction for production, rental, administmtion, or any other purpose are recognized at cost. The accumulated costs include expenses for specialists, and for qualifying assets, borrowing costs are capitalized in accordance with the Company's accounting policy.

4. PAYABLES

   Payables are amounts payable to suppliers and other entities. Payables include trade payables and other payables. Payables are not recorded as lower than the obligation to pay.

   The classification of payables is carried out according to the following principles:

   Payables to sellers include commercial payables arising from tmnsaetions of purchasing goods, services, assets and the seller is an independent entity from the buyer, including payables between the parent company and subsidiaries, joint venMes, and associates.

   - Other payables include non-commercial payables, not related to transactions of purchasing, selling and providing goods and services.

   Liabilities are monitored based on payment terms, cmditors, currency types, and other factors according to the Company's Executive Board's needs. Payables are classified as short-term or long-term in the consolidated financial statements, based on their remaining maturity as of the reporting date.

5. LOANS

   Loans are tracked by lender, loan agreement, and repayment term. For loans and borrowings denominated in foreign currencies, detailed tracking is maintained in the original currency.

6. BORROWING COSTS

   Borrowing costs are acknowledged as pmduction and business expenses in the year they are incurred, with the exception of those directly associated with the investment in the constriction or production of unfinished assets. These costs are included in the value of the asset (capitalised) when all conditions outlined in Vietnamese Accounting Standard No. 16 "Borrowing costs" are met. Furthemiore, for distinct loans aimed at the construction of fixed assets and investment real estate, interest is capitalised even if the construction period is under 12 months.

7. ACCRUED EXPENSES

   Payables for goods and services received from suppliers or provided to customers during the reporting year but not yet paid, as well as other liabilities such as accrued loan interest, are reGognized as operating expenses in the reporting year. The recognition of accrued expenses follows the matching principle, ensuring that revenues and related expenses are recorded in the same accounting period. Accrued expenses are settled based on actual costs incurred, and any difference between the accrued amount and the actual expense is reversed accordingly.

   DUC LONG GIA LAI GROUP JOINT STOCK COMPANY INTERIM CONSOLIDATED

   90 Le Duan, Pleiku ward, FINANCIAL STATEMENTS

   Gia Lai province, Vietnam For the period from 01/01/2025 to 30/06/2025

   NOTE TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS (CONT'D)

   (These notes ‹zre an integral part ofaM should be read in conjunction with the consolidated pnancial statements)

   4. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONT•D)

8. OWNER’S EQUITY

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

   The performance of the company is reflected in the retaiend earnings, whioh include the profit, loss after corporate income tax, and distrbutable to the shareholder. 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 shareholders; however, the decision to retain them, distriibte them or distrbutable amount to shareholders through divi&nds will be determined by the company's charter, comply with Vietnamese law and approved by the General Meeting of Shareholders.

9. Revenue is recognised when it is probable that the economic benefits will flow to the company and can be reliably measured. Net revenue is measured at the faé value of the amounts received or receivable after deducting trade discounts, sales rebates, and sales returns. Revenue is recognized when the following conditions are simultaneously satisfied:

   Revenue from cafe of8oods

   Revenue from sale of goods is recognised when the following criteria are met:

   Most of the fi9kS 8Od benefits associated with ownership of the product or goo& have 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 meanired reliably;

   Future economic benefits will fiow to the entity or captured; Costs associated will sales can be indentified.

   /terenue/rom rendering o/scmices

   Revenue from rendering of services is recognised when the following criteria are met: 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 prepamtion 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.

   evenue from financialattivities

   Revenue arising from interest, royalties, dividends, profit distributions, and other financial income is recognized when both of the following conditions are satisfied:

   Ability to obtain economic benefits;

   Revenue is determined with relative certainty.

   DUC LONG GIA LAI GROHP JOINT STOCk COMPANY INTERIM CONSOLIDATED

   90 Le Duan, Pleiku ward, FINANCIAL STATEMENTS

   Gia Lai province, Vietnam For the period from 01/01/2025 to 30/06/2025

   NOTE TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS (CONT'D)

   ifhese notes are nzi integral part of and should be read in conjunction w'ahthe consolidated fin cial statements)

   1. SUMMARY OF SIGNOICANT ACCOUNTING POLICIES (CONT’D)

10. COST OF GOODS SOLD

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

11. FINANCIAL EXPENSES

    Criteria for documentation for finance expenses include:

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

    • Losses incurred from liquidation, transfer of short-term securities, and transaction costs associated with selling securities;

      Provision for the devaluation of trading securities, allowance for investment losses in other entities, losses incurred from the sale of foreign cimenoies, exchange rate losses, and so forth.

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

12. TAXATION

Value-Added Tax ATf

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

The current tan 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.

Tenable profit is determined based on the operating results, adjusted for non-taxable income and non-deductible expenses. The calculation of taxable profrt 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:

Due Long Gia Lai BOT and BT 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 (km 1667-570) in Gia Lai Province, implemented under the BOT model in Chu Prong, Chu Se, and Chu Pufi districts: Based on Clause 4, Article 10 of Circular No. 96/2015/TT-BTC dated 22 June 2015, issued by the Ministry of Finance, and Official Letter No. 3770/CT-TTHT dated 9 December 2015, from the Gia Lai Tax Department, the Company applies a CIT rate of 20%, with the following incentives: Corporate income tax (CIT) eaemption 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% CIT reduction applies from 2021 to 2029.

DHC LONG GIA LAI GROUP JOINT STOC4t COMPANY INTERIM CONSOLIDATED

90 Le Duan, Pleiku ward, FINANCIAL STATEMENTS

Gia Lai province, Vietnam For the period from 01/01f2025 to 30/06/2025 NOTE TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS (CONT'D)

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

1. SUMMARY OF SJGNt 'ICANT ACCOUI"fTING POMCIES (CONT'D)

   1. TAXATION (Ct3NT•D)

      I

      Due Long Dak Nong BOT and BT Joint Stock Company: For income derived from the project to upgrade and expand National Highway 14, section km 817 to km 887: Based on Clause 1, Article 11 and Article 12 of Circular No. 96f20l5ffT-BTC dated 22 June 201S, issued by the Ministry of Finance, the company applies a corporate income tan (CIT) rate of 10% for 15 years from the first year of revenue genemtion, with the following incentives: CIT exemption for four years from the first year taxable income is generated; 50% CIT reduction for the following nine years. Since the company generated taxable revenue 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% CIT reduction applies from 2020 to 2028.

      - Due Long Gia Lai Investment and Power Development Joint Stock Company: For incommderived from the Dak Poko Hydropower Project: Based on Clause 4, Article 10 and Clause 1, Article 11 of Circular No. 96/20l5fIT-BTC dated 22 June 2015, issued by the Nfinistiy of Finance, and Official Letter No. 3423/CT-TTHT dated 16 November 2015, from the Gia Lai Tax Department, the company applies a corpomte income tax (CIT) rate of 20e»

      with the following incentives: CIT exemption for four years from the ftrst year taxable income is generated; 50% CIT reduction for the following nine years. The 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.

      Other types of taxes are implemented in accordance with the prevailing regulations of the State.

   2. RELATED PARTIES

A party is related to the Company if it has the ability to control the Company ot exercise significant influence over the Company in making financial and operating decisions. Related parties include:

Enterprises have the right to control or be directly or indirectly controlled by one or more inWrmediaries, or under the common control with companies, including the Parent Company, subsidiaries of a Gtoup, 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 malting plan, management and controlling activities of the Company, including close family members 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 spsoial attention to, not merely its legal form. All transactions and balances are presented hereunder.

s. casas casa Equwwzms

DUC LONG GIA LAI GROUP JOINT STOCK COMPANY

90 Le Duan, Pleikn ward, Gia Lai province, Vietnam

NOTE TO TI£E INTEIHM CONSOLIDATED FINANCIAL STATEMENTS (CONT'D)

(Thece nofes are an integral part of and should be read in mnJunction with the coztrolldatedfin‹meiaI statements)

1. GTfORT-TRRM TRADE RECEIVABLES

   INTERIIY1 CONSOLIDATED FINANCIAL STATE TS

   For the period from 01/01/2025 to 30/06/2025

   30/06/2025 01/01/2025

   Provision

   - Due Long Bao Loc Public Services JSC	17,019,001,256	(15,358,045,256)	16,366,045,256	(14,926,045,256)
   - Alpha Seven Gtoup JSC	4,804,830.000	(,699,280,000)	3,960,030,000	(1,350,800,000)
   - Mr. Ly Tran Tien	391,021,500,000	(391,021,500,000)	391,021,500,000	(391,021,500,000)
   - Mr. Nguyen Tuan Vu	105,525,063,277	(105,525,063,277)	123,580,100,002	(123,580,100,002)
   - Others	144,123,022,303	(82,403,084,290)	179,867,847,197	(87,525,508,741)

   Sbort-term tzade receis'abke froaz deleted pezties

   (Detailed in Note 37)

2. SHORT-TERM ADVANCES TO SUPPLIERS

   662,493,416,836 (59G,006#72,823) 25,332,701,556

   714,795,522,455 (618,403,953,999)

   23,790,S45,556

   30/06/2025 01/01/2025

   Baleace Provision Balance Pmvision

   VND VND VND VND

   - Gia Lai Transport Construction Consulting JSC	100,000,000	(100,000,000)	100,000,000	(100,000,000)
   - Alpha Seven Group TSC			23,909,089
   - Cu Bong I Farm JSC	15,204,370,000	(15,204,370,000)	15,204,370,000	t15,204,370,000)
   - Due Seng Gia Lai Minerals Exploitation Company LTD	7,603,234,071	(7,603,234,071)	7,603,234,071	(7,603,234,071)
   - Ottters	23,364,925,892	(19,602,581,675)	28,646,516,692	(23,602,581,675)
   46,272,529,963 (42,510,185,746) 51,578,029,852 (46,510,185,746g
   8bort-tena advaaces to related parties	100,000,000
   (Detailed in Note 37)

   DCC LONG GIA LAI GROUP JOINT STOCK COMPANY

   90 Le Duan, Pleiku ward, Gia Lai province, Vietnam

   NOTE TO T8E INTERIM CONSOLIDATED FINANCIAL STATEMENTS (CONT'D)

   (These notes are an integral part of and should be read 'i rujuk:tion with the consolidated finuzieial statements)

   & LOANSRECEIABLES

   INTERIM CONSOLIDATED FINANCIAL STATEMENTS

   For the period from 01/01/2025 to 30/06/2025

   30/06/2025 01/01f2025

   Balance

   				VND
   Short-term loans reeeivabbs	1,941,423,895,780	(929,758,093,125)	1,984,553,459,367	(947,439,233,363)
   - Phu Tbaoh Gia Pleiku Co., LTD (1)	419,805,000,000	(127,079,110,503)	438,330,000,000	(140,565,000,000)
   - Tay Nguyen Mining and Stone Processing JSC (2)	22,258,000,000		22,258,000,000
   - Ho Thi My Trinh(3)	170,691,468,743	(90,691,468,743)	177,506,225,330	(94,886,719,484)
   - Duc Long Gia Lai Construction Investment JSC (4)	132,920,419,820		143,020,419,820
   - Truong An Tay Nguyen One-Member Co., LTD (5)	226,502,145,230	(692,581,524)	226,502,145,250	(692,581,524)
   - Mls. Pham Thi Bay(6)	169,375,488,000		201,792,000,000
   - Due Long Gia Lai Afforestation JSC			10,000,000,000
   - Othres	799,871,373,967	(711,294,932,355)	765,144,668,967	(711,294,932,355)
   Long-term loans receivables	66,938,735.000	(935,000)	386,606,735,839	(935,000)
   - Due Long Gia Lai Afforestation JSC			354,945,984,599
   - Tay Nguyen Mining and Stone Pmcessing JSC	935,000	(935,000)	935,000	(935,000)
   - Others	66,937,800,000		51,659,816,240
   	2,008,362,630,780	(929,759,028,125)	2,371,160,195,206	(947,440,168,363)
   Loans receivables from related parties detailed in Note 37)	155,179,349,820		165,279,349,820

   1. According to Loan Agreement No. 09f2024/HD dsted 01 September 2024 between the Company and Phu Thanh Gia Pleiku Co., Ltd., the interest rate is 8.5% per annum, the loan tern is 15 montfis, and it is secured by third-party asuts valued at VND 292.7 billion.

   2. According to Loan Agreement No. 12/2024fHD dated 2S September 2024 between the Company and Tay Nguyen Mining and Stone Processing JSC, the interest rate is 8.$% per annum, the loan term is 12 months, and it is secured by third-party assets valued at VND 25.9 billion.

   3. According to Loan Agreement No. 10/2024/HD dated 05 September 2024 between the Company and Ms. Ho Thi My Trinh, the interest rate is 8.0% per annum, the loan term is 12 months, and it is secured by assets valued at VND 80 bilhon.

   4. According to Loan Agreement No. 03/2024fHD dated 20 January 2024 and the contract appendix dated l8 January 2025 between the Company and Due Long Gia Lai Construction Investment JSC, the interest rate is 8.0% per annum, the loan term is untii 20 January 2026, and it is secured by third-party assets valued at VND 133.4 billion.

      DUC LONG GIA LAI GROHP JOINT S7’OCK COMPANY

      90 Le Duan, Pleiku ward, Gia Lai province, Vietnam

      NOTE TO TH INTERIM CONSOLIDATED FINANCIAL STATEMENTS (CONT'D)

      (These notes are an integral part ofarid sAo«/d be read in conjunction with the comolidated financial statements)

3. LOANS RECEIYABLES (CONT'D)

   IiNTERIM CONSOLD3ATED FINANCIAL STATEMENTS

   For the period from 01/01/2025 to 30/06/2025

   1. According to Loan Agreement No. 01/2024fHD dated 05 January 2024 and the loan agreement appendix dated 03 January 2025, between the Company and Tniong An Tay Nguyen One Member Limited Liability Company, the interest rate is 9.0°f» per annum, the loan term is imtil 03 January 2026, and it is secured by third-party assets valued at VND 235.9 billion.

   2. According to Loan Agreement No. 04/2024/HD dated 05 March 2024 between tfie Company and Mrs. Pham Thi Bay, the interest rate is 8.0% per annum, the loan term is 18 months, and it is secured by third-party assats valued at VND 180.6 billion.

   9 OTBERRECEAABLES

   30/06f2025 01/01/2025

   Balance Provision

   Short-tern	774,857,625.015	t*80,729,020,354)		729,116,f07,644	(563,f62,974,955)
   - Receivables on loans receivables interets (1)	633,336,076,570	(576,985,763,910)		615,726,947,339	(560,747,550,690)
   - Due Long Dung Quat Company Co., LTD (2)	35,334,085,000			107,470,200,000
   - Advance payments	4,076,871,329	(2,149,872,635)		3,879,920,340	(I ,192,291,562 j
   - Deposits, mortgages	50 000,000			50,000,000
   - Others	2,060,592,116	(1,593,383,809)		1,989,439,965	(1,623,132,703)
   Long-term	346,014,654,599			1,268,670,000
   - Deposits, mortgages	1,268,670,000			1,268,670,000
   - Due Long Gia Lai Afforestation JSC (3)	344,745,984,599
   	#120W7gJ79,6I4	(580,729,020,354)		730,385,177,644	(563,562,974,955)
   Other receivables from related parties detailed in Note 37)	233,047,4B8$39			233,309,193,939

   1. The total receivables for loan and interest as of30 lime 2025 amout1to VND 633,336,076,570. The value of collateral is recorded at VND 25,434,096,808, while the total value of provision stan& at VND 576,985,763,910. As of the report issuance date, the Company has recovered VND 24.83 billion.

   2. Capital contribution deposit of Due Long Gia Lai Group Joint Stocit Company at Hue Long Dung Quat Company Limited according to the Resolution of the Board of Directors of Due Long Gia Lai Group Joint Stock Company dated 15 December 2024.

      DUC LONG GIA LAI GROUP JOINT 8TOCK COMPANY

      90 Le Duan, Pleiku ward, Gia Lai pmvince, Vietnam

      NOTE TO TBE INTERIM CONBOLDDAZED FINANCIAL STATEMENTS (CONT'D)

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

      INTERIM CONSOLIDATED FINANCIAL STATEMENTS

      Fortbe period bool 0t/01/2025 to 30/06/2025

4. OTHER RECEIVABLES (CONT'D)