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

ĐOÀN ĐỨC

PHẦN TẬP

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 17:54:52+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 Ê /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

PERIODIC INFORMATION DISCLOSUREKính giii: - Íly ban Chúng khoán Nhà niróc

• 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 DÍfC 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 HA LAI GROUP JOINT STOCK COMPANY

REVIEWED INTERIM SEPARATE FINANCIAL STATLM ENI S

For the periotl from 01 January 2025 to 30 June 2025

-i •/is/ i0/5

DUC LONG GIA LAI GROUP JOINT STOCK COMPANY

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

TABLE OF CONTENTS

CONTENT

STATEMENT OF THE EXECUTIVE BOARD

REVIEW REPORT ON INTERIM FINANCIAL INFORMATION INTERIM SEPARATE BALANCE SHEET

INTERIM SEPARATE INCOME STATEMENT

INTERIM SEPARATE CASH FLOW STATEMENTS

NOTES TO INTERIM SEPARATE FINANCIAL STATEMENTS

PAGE(S)

2-3

4 -5

6 -7

8

9 - 10

11 - 47

DIJC LONG GIA LAI GROUP JOINT STOCK COMPANY

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

STATEMENT OF THE EXECUTIVE BOARD

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

BOARDOFDWECTORSAMDEXECUTIYEBOARD

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

Mr. Bui Phap

Mr. Nguyen Tuong Cot Mr. Nguyen Tien Dung Mr. Pau1 Anthony Murphy Mr. Vo Sy Viet

Mr. Vo Mong Hung

Executive Board

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

Board of Supervisors

Mr. Vu Van Tin

Ms. Phan Thi Ngoc Anh

Ms. Dang Thi Ha

Ms. Tran Thi Nbu Hanh

Board of Internal Audit

Mr. Vo Mong Hung

Ms. Dang Tbi Ngoc Hue Mr. Truong Van Tan

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

Head of the Board of Supervisors

Head of the Board of Supervisors

Member

Member Member

Head otthe Board of Internal Audit

Member Member

Resigned on 30 May 2025

Appointed on 30 May 2025

Appointed on 30 May 2025

Until 30 May 2025

From 30 May 2025

Resigned on 30 May 2025

EVENTS AFTER TBE REPORTING PEMOD

The Executive Board confirms that no significant events occurred after the reporting period that would materially affect, require adjustments to, or disclosure in the separate financial statements for the period from 01 January 2025 to 30 June 2025 of the Company.

2

DUC LONG GIA LAI GROUP JOŒT STOCk COMPANY

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

STATEMENT OF THE EXECUTIVE BOARD (CONT'D)

THfi ADDITOR

The accompanying separate financial statements for the period from 01 January 2025 to 30 June 2025 have been reviewed by UHY Auditing and Gonnlting Company Limited.

RESPONSŒDLITFOFTBEEEECUTIVRBOARD

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

• Select suitable accounting 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 separate financial statements;

• Design and implement an effective system of internal control to ensure preparation and fair presentation of the financial statements in order to limit risks and frauds; and

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

The Exeoutive Board confines that the Company has complied with the above requirements in preparing

tite îaterîm separate £taaacial stateœeats.

The Executive Board is responsible for ensuring that proper accounting records are kept, which disclose, with reasonable accuracy at any time, the financial position of the Company and to ensure that the separate financial staeoients comply with Vietnamese Accounting Standards, Vietnamese Corporate Accounting

Systems, and related legal regulaions on the preparation and presentation of the separate financial statements. It is also responsible for safeguarding the assets of the Company and hence for takingreasonable steps for the prevention and detection of fmud and other irregularities.

Tàe Exœutive Board confions that the Company has fully complied with its regulatory disclosure obligations as stipulated in Circuler No. 96/2020/TT-BTC, dated 16 November 2020, issued by the Ministiy of Finance, and Circuler No. 68/2024fTT-BTC, dated 18 Septeniber 2024, atnending and supplementing certain provisions of Circular No. 96/2020fIT-BTC concerning information disclosure in the securities market. The Company also ensums full compliance with the provisions of Decree No. 155/2020fND-CP, dated 31 December 2020, issued by the Govemment, whioh provides detailed guidance on the implementation of specific provisions of the Securities Law. Furtherzriore, the Company adheres to the corporate goveniance requirements outlined in Circuler No. 116/2020fFT-BTC, dated 31 December 2020, issued by the Ministry of Finance, which specifies governance standards applicable to public companies under Decree No. 15f/2020/ND-CP.

For on behalf of the Executive Board,

.fi ’."’

G'“ L G GIA LAI

ng Cot

Cbief Executive Officcr Gir Lai, 29 Augwt 2025

UHY AUDITING AND CONSULWNG COMPANY LlMtTED

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

uny.vn

Nn. I028720257UHY-BCSX

REVIEW REPORT

ON INTERIM FINANCIAL INFORMATION

to: Shareholders, Board of Directors and Executive Board

Due Long Gia Lai Group Joint Stock Company

We have reviewed the accompanying interim separate financial statements of Due Long Gia Lai Group Joint Stock Company ("the Company"), which is prepared on 29 August 2025, from page 6 to page 47

that includes interim sepamte balance sheet as at 30 June 2025, interim separate income statement and interim separate cash flow statement for the peniod from 01 January 2025 to 30 June 202a and Notes to the interim separate financial statements.

Respective Responsibiliäes of The Executive Board

'the Executive Board is responsible for the preparation and fair presentation of these interim separate financial statements in aocordance with Vietnamese Accounting Standards, Vietnamese Corporate Accounting System and related legal iegulations on the preparation and presentation of the interim separate financial statements, and for such internal control as the Executive Board determines is necessary to enable the preparation and presentation of the interim separate financial statements that are free from material inisstatements, whetlier due to ßaud or error.

Itesponsibilities of Auditors

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

A i-eview of interim 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 ail significant

iiiatters that might be identified in an audit. Accordingly, we do not express an audit opinion. Audit conclusionBased on the results of our review, nothing has come to our attention that causes us to believe that the accompanying interim separate financial statements do not give a true and fair view, in all material i‘espects, the fmanoial position of the company as at 30 June 2025, and the results of its operations and its cash flows for the period from 01 January 2025 to 30 June 2025, in accordance with Vietnamese Accounting Standards, Vietnamese Corporate Accounting System and relevant legal regulations on preparation and presentation of the interim financial statements.

Auditinp | Accounting -Fax | Consulting | Traninq /aluation

4

REVIEW REPORT

ON INTERIM FINANCIAL INFORMATION (CONT'D)

Emphasis of matter

We draw the readers' attention to Note 35 in the Notes to the financial statements, As of 30 June 2025, the Company's accumulated losses amounted to VND 2,599,324,270,549, and its short-term liabilities exceeded its total short-term assets by VND 475,275,942,480. The company restructured the enterprise in the first six months of 2025, resulting in the repayment of the principal of bonds totaling over VND 53 billion and the reduction of accumulated losses. The ExeGutive Board is currently in the process of negotiating a debt extension and repayment plan for banks during the 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 future. This strategy includes the following: investing and collaborating with effcctive companies and projects, as well as managing collateral assets and guarantees with banks to restructure the Company's financial situation; setting a roadmap to transfer unprofitable assets; and divesting capital from ineffective business lines to accumulate cash flow and gradually reduce outstanding principal as planned. The Executive Board affirms that Company's business operations are gradually stabilizing and improving and asserts that the preparation of the separate 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 separate financial statements ror 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

receivabl

-" - ^v'

pany's going concern.

”'‹ ’* PHO *’

Pharu Gia Dat

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

UHY AUDITING AND CONSULTING LIMITED COMPANY

Hmioi, 29 August 2025

DUcLoNc GIA IAI GEoUP JoINT8XocH coMPANY

90 Le Duan, Pleiku ward,

INTERIM SEPARATE

FINANCIAL STATEMENTS

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

INTERIM SEPARATE BALANCE SHEET

‹:u 30 June 2025

TOTAL ASSETS 270 2J24,442,250,364 2,326,19d,d45,035

DDCLONGGIALAI€RODPJOIWTSTOCKCOM£ANY

90 Le Duan, Pleiku ward,

INTERD4SEPARATE

FINANCIAL STATEMENTS

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

INTERIM SEPARATE BALANCE SHEET (CONT'D)

As at 30 June 2025

TOTALLIABDLIMESAND OWNEAS'EQUMY

440

2,324,442,250,364

2,326,194,445,035

Tran Thi Tinb Tii

’t Lai, 29 August 2025

Do Thanh Nhan

uong Cot

T-lead of Finance and Accounting Department cairnPerson in charge of accounting

Chief F,xecutive Officer

DUC LONG GIA LAI GROUP JOINT STOCK COMPANV

90 Le Duan, Pleiku ward,

INTERIM SEPARATS

FINANCIAL STATPMENTS

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

INTERIM SEPARATS INCOME STATEMENT

For the period forn 01 January 2025 to 30 Jiaie 2025

q00 4 i pp Gra Lar, 29 August 2025

;# TAPDOÀN

/’ CÓNGTY ’ CÓ'PHÀN

Tran Thi Tinh Tu Preparer

Do Thanh Nhan Tiead of Finanee and

Accounting Department cum Person in cbarge of accounting

en Tuong Cot

hief Execiitive Officer

8

DUC LONG GIA LII GROHP JOINT STOCK COMPANY

90 Le Duan, Pleiku ward,

INTERIMSEPARATE

FINANCIALSTATEMENTS

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

INTERIM SEPARATE CASH FLOW STATEMENT

(Applying indirect method)

For the 'eriod from 01 January 2025 to 30 June 2025

Codes Note From 01/01f2025 From 01/01/2024

to 30/0ä/2025 to 30/06/2024

L Cash flows fmm operating activities

Profit before tax 07

Adjustments for•

Depreciation and amortization 02

Provisions 03

Poreign cxchaage (gains)/losses arisen from 04

revaluation of monetary accounts denominated in foreign currency

Gains (losses) on investing activities 05

Interest expense 06

Operating profit befare movements in 08

wor£fng capital

(Increase)/decrease in receivables 09

(Intrease}/docrease in inventories 10

9,728,682,385 95,543,926

8,712,018,570 8,811,562,416

(35,192,971,640) (5,836,308,818)

7,941,675,914 808,205,190

(59,744,623,624) (102,230,376,140)

59,431,440,264 81,325,509,967

(9,i23,778,i31 tJ7,02s,863, s91

(2,55l,594,J 66) 24,697,553,714

(2,3t3,038,027)

Increase/(decrease) in payables (excluding 11

interest, corporate income tax)

(Increase)/decrease in prepaid expenses 12

{17,667,806,120}

4,326,368,t 81

14,475,756

Interest expenses paid 14

Other cash outflows for operating activities 17

Net cachJews/rom operating acflvfiies 20

Ik Cash flows from lnvesting activities Acquisition of fixed assets and other long - 21

Loans and purchase of debt instrumcnts 23

from other entities

Collection of loans and repurchase of debt 24

instruments of other entities

Equity investments in other entities 25

Recovery of investments in other entities 26

Interest and dividend received 27

Net cash fin 'c from investingaetlvltiec 30

III. Cash flows from fmancing activities Repayment of borrowings 34

Net cash flows from financing activities 40

- (161,075,205)

(5,000,000) (50,000,000)

(y9,3+e,1z8,+1z 9, e8,+20,960

278,175,000

(95,342,655,000) (1,409,181,628,753)

1 2,322,268,587 1,383,754,594,614

(6,000,000,000)

18,055,036,725

53,879,757,839 4t,276,609,002

82,914 408,ISI I6,127,749,863

(53,239,511,200) (25,390,034,377)

(53,r39,5ii JOO) (zs,390,0y+,S z7)

9

DUC LONG GIA LAI GROUP JOINT STOGK COMPANY

90 Le Doran, Pleiku ward,

INTERIM SEPARATE FINANCIAL STATEMENTS

Gia Lai province, Vietnam For the period from 0 1/0 1/2025 to 30/06/2025

INTERIM SEPARATE CASH FLOW STATEMENT (CONT'D)

(Applying indirect method)

£'or the period from 01 January 2025 to 30 June 2025

"fran Tlii Tinh Tu l'reparer

Do Thanh Nhan

ia Lai, 29 August 2025

Head of Finance and

Nguyen Tuong Cot Ch(ef Executive Officer

DUC LONG GIA LAI GROUP JOINT STOCK COMPANY INTERIM SEPARATE

90 Le Duan, PJeiku ward, FINANCIAL STATEMENTS

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

NOTES TO TBE INTERIM SEPARATE FINANCIAL STATEMENTS

IThese now are an integral part of and should be read in conjunction with the accompanying financial statements)

1. GENERAL INFORMATION OWNERSHIP STRUCTURE

   Duo Long Gia Lai Group Joint Stock Company established and operating under Enterprise Registration 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 ofliee of the Company is located at 90 Le Duan, Pleiku ward, Gia Lai province, Viemam.

   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 ofemployees of the Company as at 30 June 2025 was 18 (as at 01 January 2025: 20).

   1.2. BUSINESS LIN£S AND PRINCIPAL ACITVITIES

   The Company's principal business activities include: Trading construction stones;

   Financial investment;

   Leasing machinery and equipment; leasing offices, guesthouses, and lodging facilities.

   NORi4AL OPRRA TING CYCLE

   The Company's normal operating cycle is carried out within a period not exceeding 12 months.

   1.4. COMPANY STRUCTURE

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

   Address

   Due Long Gia Lai Wood Pmcessing 02 Dang Tran Con, Hoi Phu ward, Gia Lai province Bmnch

   Due Long Gia Lai Wood Processing l52A Ly Ham De, Hoi Phu ward, Gia Lai province, Branch No. 2 (•) Vietnam

   Due Long Gia Lai Hotel Branch 95-97 Hai Ba Tiung, Dien Hong ward, Gia Lai

   province

   Due Long Gia Lai Guesthouse Bmnch 43 Ly Nam De, Hoi Phu ward, Gia Lai province

   (*): The branch temporarily suspended its business operations from 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 GROUP JOINT STOCK COMPANY INTERIM SEPARATE

   90 Le Duan, Pleiku Ward, FINANCIAL STATEMENTS

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

   NOTr,S TO TRE INTERIM SEPARATE FINANCIAL STATEMENTS (CONT'D)

   fiiiese notes are an integral part ofarid should be read in conjunction with the accompanying financial stalemezitc)

   1. GENERAL INFORMATION (CONT'D	)
   1.4. COMTANY/dRUCTURE(CONT'D)
   Subsidiaries:
   Nazae Place of	Ownership		Yoting
   Due Long Dak Nong BOT and BT Joint Stock Company	70.6%		70.6P»		Operating transportation infrastructure under the BOT model
   Due Long Gia Lai BOT Gia Lai and BT Joint Stotk Co>P X	73.5%		73.5%		Operating transportation infrastructure under the BOT modtl
   Due Long Gia Lai Gia Lai Power Investment and Development Joint Stock Coaipan$	93.35%		93.3S%o		Operating a hydmpower plant
   Associates:
   Name Place of	Ownership		Voting rights		Meln operation field
   Gia Lai Traffic GHaLa Construction Consulting JSC	20.00%		20.00%		Consult, soil testing, estimated and construction

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

   2.5. ACCOUNTfNGPERIOD

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

   The separate financial statements being attached have been prepared for the period from 01 January 2025 to 30 June 2025.

   2.2. UNIT OF CURRENCY OF THE SEPARATE FINANCIAL STATEMENTS

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

3. 1. STATEMENT OF COMPLIANCE WITR ACCOUNTING STANDARDS AND ACCOUNTING SYSTEM

The separate nancial statements for the period from 01 January 2025 to 30 June 2025 are prepared in accordance with the Vietnamese Corporate Accounting System issued under Cécular No. 200/2014fTT-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 GROUP JOINT STOCK COMPANY INTERIM SEPARATE

90 Le Duan, Pleiko Wurd, FINANCIAL STATEMENTS

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

NOTES TO TBE INTERIM SEPARATE FINANCIAL STATEMENTS (CONT'D)

fT ese notes are an integral part of and should be read In coz¡jtiiic/ion with the accompanying financial ctatements)

1. ACCOUNTING STANDARDS (CONT'D)

   1. STATEMENT OF COMPLIANCE WITH ACCOUNTING STANDARDS AND ACCOUNTING SYSTEM (CONT'D)

      The Executive Board of the Company ensures full compliance with requirements of Vietnamese Accounting Standards and Vietnamese Corporate Accounting System for the preparation of the separate financial statements.

   2. BASIS OF PREPARATION SEPARATE FINANCIAL STATEMENTS

      ' 4.

      The Company's interim separate financial statements are prepared on an accrual basis in accordance with the historical cost principle.

      Users of the interim separate financial statements are advised to review the consolidated financial statements of the company in addition to tire financial statements for the period from 01 January 2025 to 30 June 2025, to obtain comprehensive information regarding the financial positions, results of operations, and cash flow of the entity.

      SCCOUNTINGMETROD

      The Company applies the computerized accounting system.

      ACCOUNTING POLIC&S

      The following accounting policies are the foundation in preparing the interim separate financial statements for the period from 01 January 2025 to 30 June 2025.

      CHANGES IN ACCOUNTING POLICIES AND NOTES

      The accounting policies used by the Company in preparing the separate financial statements for the period from 01 January 2025 to 30 June 2025 are consistent with those applied for preparing the separate financial statements for the year ended 31 December 2024.

      42. *CCOUNTINGESTOWATfS

      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 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.

      1. CASE AND CASH EQUIVALENTS

         Cash and cash equivalents include cash on hand, demand deposits at banks, deposits, and guarantees, as well as short-term investment 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.

         DUC LONG GIA LA1 GROUP JOINT 8TOCK COMPANY INTERIM SEPARATE

         90 Le Duan, Pleiku Ward, FINANCIAL STATEMENTS

         Gia Lai Province, Vietnam For the period from 0l/01f2025 to 30/06/2025

         NOTES TO THE INTERIM SEPARATE FINANCIAL STATEMENTS (CONT'D)

         (7'Me notes are aw integral part ofandxhould be read in conjunction with the accozripanying finmzial statements)

2. ACCOUNTING POLICIES (CONT'D)

1. RECEIVABLES AND PROVISIONS FOR DOUBTFUL RECEIVABLES

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

   The classification of receivables is based on the following principles:

   - Trade receivables represent amounts receivable arising from commercial aaasacâons related to the sale of goods and services between the Company and independent buyers.

   Other receivables represent non-commercial receivables that are not related to purchase and sale 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 banknipt, 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 and administrative expenses.

2. INYENTORVS

   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 tanes, costs of transportation, loading and unloading, storage during purchase, normal loss, and other costs directly attributable to the pumhase of inventory.

   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 sale.

   Inventories are valued using the weighted average method and accounted for under the perpetual inventory system.

   The Company's provision for inventory devaluation 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.

3. PREPAID EXPENSES

Expenses incurred in relation to the operating results of multiple financial years are recognised as prepaid expenses and gmduaily allocated to the profit or loss over subsequent financial years.

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 LAI GROUP POINT STOCK COMPANY INMRIM SEPARATE

90 Le Duan, Pleiku Ward, FINANCIAL STATEMENTS

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

NOTES TO TBE INTERIM SEPARATE FINANCIAL STATEMENTS (CONT'D)

(These notes ar,e an mégrof port of and should be read iii conjunetian with fee accompanying financial statemEHtS)

1. PREPAID EXPENSES (CONT'D)

   The Company's prepaid expenses include the value of tools and supplies awaiting allocation, fixed asset repair costs, office repair and completion costs and other costs, which 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 regulations.

2. TANGIBLE FIXED ASSETS AND DEPRECIATION

   Tangible fixed assets are recorded at historical cost, presented on the balance sheet in cost, accumulated depreciation and carrying amount.

   The recognition of tangible fixed assets and depreciation of fixed assets in compliance with Vietnam Accounting Standard No. 03 - Tangible fixed assets, Circular No. 200/2014/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 cost and accumulated depreciation. The historical cost of tangible fixed assets includes tbe purcbase price 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, dimctly related costs (if any).

   Tangible fixed assets are depreciated on a straight-line method based on estimated useful life. The specific depreciation periods are as follows:

   Assets	Gleeful life (year)
   - Building, structure and property	5 - 50
   - Machinery, equipment	5 - 20
   - Transportation vehicles	8 - 10
   - Office, administrative equipment	3 - 5
   - Trees	20
   - Others	8 - 10

3. INTANGIBLE FIXED ASSETS AND AMORTIZATION

Intangible fixed assets are recorded at historical cost, and presented on the balance sheet under cost, accumulated depreciation and carrying amount.

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

DUC LONG GIA LAI GROUP POINT STOCK COMPANY INTERIM SEPARATE

90 Le Duan, Pleiku Ward, FINANCIAL STATEMENTS

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

NOTES TO TBE INTERIM SEPARATE FINANCIAL STATEMENTS (CONT'D)

t 'here notes are an integralpart of and should be read in conjunction with the accompanying finattcial statemenfs)

4. ACCOUNTING POLICIES (CONT'D)

1. INTANGIBLE FIXED ASSETS AND AMORTIZATION tCONT’D)

   Ttie 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 associated with a specific intangible flxed asset and enhance the economic benefits derived from the assets.

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

2. INVESTMENT PROPERTY

   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 accumulated depreciation. The original cost of investment property is the total cost that the Company is required to pay or the fair value of the consideration given to acquire the investment property up to the time of purchase or completion of construction.

   These expenses are documented as an increase in historical cost unless it is anticipated that they will genemte a greater economic benefit for the investment real estate in the future than the initial, assessed level of performance. Expenses associated with investment real estate that occur subsequent to initial recognition are recorded.

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

   Tmnsfers from owner-occupied property or inventories to investment property are effected exclusively when the proprietor ceases to use the property and commenoes leasing it to another party or at the conclusion ofthe construction phase. Transfers ßom investment property to owner-occupied property or inventories happen exclusively when the proprietor oommences to utilize the property or to develop it with the intention of selling it. Tmnsfers from investment property to owner-occupied property or inventories do not alter the cost or carrying ainount of the property at the time of the transfer.

   The straight-line method is employed 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:

   Assets

   - Building, structure and property 10 - 50

3. FINANCIAL INVESTiYfRNTS

Peed-to-maturity financial invecMen6 include: Term 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.

DUC LONG GIA SAI GROUP JOINT STOCK COMPANY INTERIM SEPARATE

90 Le Duan, Pleiku Ward, FINANCIAL STATEMENTS

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

NOTES TO TBE INTERIM SEPARATE P 'fANCIAL STATEMENTS (CONT'D)

lfhese notes are as integral part of and should be read in conjunction with the accompanying financial statements)

4. ACCOUNTING POLICIES (CONT'D)

4.10. FINANCIAL INYnSTMsNTS (CONT'D)

Investments in other entities refer to equity investments in entities where the Company does not have

aonixol, joint control, or significant influence over the investee.

Snbcldiaries are companies that are controlled by the Company. 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 operañons.

The Company initially recognizes its investment in the Subsidiary at cost. The Company records in the income statement the portion of profit distributed from the accumulated net profit of the investee arising after the investment date. Other amounts received by the Company, apart from the distributed profit, are considered recoveries of the investment and are recognized as a deduction from the cost of the investment

Joint ventures and associates are entities over which the Company has significant influence but does not have control. Significant influence is the power to participate in the financial and operating policy decisions of the investee but does not include control or joint control over those polioies.

Investments in subsidiaries, joint ventures, associates, and capital contributions to other entities are initially recognized in the accounting books at cost. After initial recognition, the carrying amount of these investments is determined at cost less provision for impairment of investments.

2•rovbion/or fz primmest oJinverrments

Provision for impairment of investments in equity instruments of other entities is made at the time of preparation of the separate financier statements when such investments show a decline compared to their original cost. The Company makes provision for impairment as follows:

The provision is based on the market vaiue of the shares for investments in listed shares Or

for which the fair value of the investment is reliably determined.

Provisions 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 rstio 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 for 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.

Recur: measured at cost less provision for doubtful debts. The provision for doubtful debts relating to loans is made based on the estimated potential loss.

DUC'LONG GIA LAI GROUP JOINT STOCK COMPANY INTERIM SEPARATE

90 Le Duan, Pleiku Ward; FINANCIAL STATEMENTS -Gia Lai Province, Vietnam For the period from 01/01/2025 to S0/06/2025

NOTES T.O TBE INTERIM SEPARATE FINANCIAL STATEMENTS .(CONT'D)

-'’ fI'hese notes are on Integra(part of and should be read in conjunction with the accompanying financial statementc)

ACCOUNmwGzOLICnS(CON n

LOANS AND FINANCIAL LEASE.OBLIGATIONS

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

1. BORROWING 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 construction or production of qualifying assets. These costs are capitalized into the value of sucii assets when the conditions 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 construction period is less than 12 months.

2. LIABILITIES AND ACCRUED EXPENSES

   Payables and accrued expenses are 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 classification of payables as trade payables, secured expenses and other payables is carried out according to the following principles:

   Trade payables reflect payables of commereial transactions from the ,purchase of goods, ’ services, assets where the supplier is an independent entity from the Company, including

   payables from imports through trustees.

   Accrued expenses reflect amounts payable for goods and services received from suppliers or provided to customers but not yet paid due to a 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. '

3. OWNER'S EQUITY

   Owner’s equity is recognized according to the actual amount of capital contributed by

   shareholders.

   -Undistributed profit after tax refiects the business results (profit or lo.ss) after corporate income tax añd the.distribution or settlement of losses 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 shareholders; however, the decision to retain them, distribute them or distributable amount to shareholders through dividends will be detemiined by the company's charter, comply with Vietnamese law and approved by the General Meeting of Shareholders.

   DUC LONG GIA LAI GROHP POINT STOCK COMPANY INTERIM SEPARATE

   90 Le Duan, Pleiku Ward, FINANCIAL STATEMENTS

   GiaLai Province, Vietnam For the period from 0!l01f2025 to 30/06/2025

   NOTES TO THE INTERIM SEPARAM FINANCIAL STATEMENTS (CONT'D)

   (These ;sotes ere ari integral part ofandshowld be read in conj:unetion with the accompanying financial statements)

   4. ACCOUNTDIG POLICIES (CONT'D)

4. REVENUE

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

   2tevenue from sale of goods

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

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

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

   Future economic benefits can be measured reliably;

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

   Revenue from rendering ofservices

   Revenue from rendering of services is recognized when all the following conditions are simultaneously 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 Gosts 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

   Revenue from flnanclai activities

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

   • It is probable that the economic benefits associated with the transaction will flow to the Company;

   • The revenue can be measured reliably.

5. 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 of abnormal losses, expenses in excess of nomial levels, and lost inventories after excluding the responsibilities of relevant collectives and individuals,... are fit lly and prom ptly recorded in the cost of goods sold for the period.

   DUC LONG GIA LAI GROHP JOINT STOCK COMPANY INTERIM SEPARATE

   90 Le Duan, Pleiku Ward, FINANCIAL STATEMENTS

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

   NOTES TO TBE INTERIM Sr.PARATE FINANCIAL STATEMENTS (CONT'D)

   {These nofes ore an integral part of and should be read in conjunction with the accompanyingfinancial statements)

   4. ACCOUNTING POLICIES tCO ’ )

6. FINANCE ERPENSES

Criteria for documentation for finance expenses include:

Costs or losses associated with financial investment endeavors;

- Costs associated with borrowing;

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

Provision for the devaluation of sading securitiei, provision for impairment of investment in other entities, losses incurred from the sale of foreign currencies, exchange rate losses, and

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

4.28. TAXATION

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

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

The current corporate iiicome tax rate is 20%.

Taxable profit is deteimined based on the business results afier 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, thèse regulations are subjeot to periödic variation and their ultimate determination depends on the results of tax authorities’

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

4.19. RELATED PARTIES

Parties are considered to be related if one party has the ability to control or exercise significant induence over the other party 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 intermediaries, joint ventures, associates, or jointly controlled entities;

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

Enterprises owned by the aforementioned individuals, having direct or indirect voting rigdts 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.

DUC LONG GIA LAI GROUP JOTNT STOCK COMPANY INTERIM SEPARATE

90 Le Duan, Pleiku Ward, FINANCIAL STATEMENTS

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

NOTES TO THE INTERIM SEPARATE FINANCIAL STATEMENTS (CONT'D)

(These notes are an integral yard of ond should be reod in conjunction wiih the accompanying financial statements)

1,4»2,778,640 1,125,528,258

DUC LONG GIA LAI GROUP JOINT STOCK COMPANY

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

NOTES TO TBE INTERIM SEPARATE FINANCIAL STATEMENTS (CONT'D)

(These notes are an integral part ofandshauld be read in conjunction with the accompanying finaneial statements)

1. SBORT-TERMTRADERECEIYABLE@

   INTERIM SEPARATE FINANCIAL STATEMENTS

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

   30/06/2025			01/01/2025
   	Ba)aoce		Balance
   - Due Long Bao Loc Public Service JSC	17,019,001,256	(15,358,045,256)	16,366,045,256	(14,926,045,256)
   - Alpha Seven Group JSC	4,804,830,000	(1,699,280,000)	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	105,525,063J77	(105,525,063,277)	123,580,100,002	(123,580,100,002)
   - Others	133,105,260,280	(81,505,607,290)	161,715,555,202	(86,628,031,741)

   6 {47â 54,813 (59510%49 833) 6s6,64z430,‹60 (6i7 06,476.999)

   Short-tenn tzade receivables froza related portico

   IDetaits stated in Note 34)

2. SBORT-TERM ADVANCES TO SUPPLIERS

   25332,701556

   23,790,945,556

   30/06/2025			01/01/2025
   	Balance	9P0WB1OD	Balance
   - Ga Lai Traffic Construction Consulting JSC	100,000,000	(t00,000,000)	100,000,000	(100,000,000)
   - Alpha Seven Group JSC			23,909,089
   - Cu Bong 1 Farms One-Member Co., Ltd	15,204,370,000	(15,204,370,000)	15,204,370,000	(15,204,370,000)
   - Due Sang Gia Lai Mineral Exploitation Co., Ltd	7,603,234,071	(7,603,234,071)	7,603,234,071	(7,603,234,071)
   - Others	19,630,202,013	(18,876,351,075)	25,574,274,092	(22,876,351,075)
   	42,537,806,084	(41,783,955,146)	48,505,787,252	(45,783,955,146)
   Short-term advances to related parties IDetails stated in Note 34)	l0ii,0ti0,00ii		123,90%089

   22

   DUC LONG GIA LAI GROUP JOINT STOCK COMPANY

   90 Le Duan, Pleiku ward Gia Lai province, Vietnam

   NOTES TO T8E INTERIM GEPARATE FINANCIAL STATEMENTS (CONT'D)

   (These notes are an integral part of and should be read in c ttjunetion with the accompanying financial statements)

3. LOANS RECEIVABLES

   INTEROI SEPARATE FINANCIAL STATEMENTS

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

   30/06f2025 01/01/2025
   Balance			Balance	Pmvision
   Short-term loan receivables 1,918,924,109,168		(929,758,093,125)	1,945,703,722,755	(947,439,233,363)
   - Phu Thanh Gia Pleiku Co., LTD (l)	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
   - Mrs. Ho Tbi My Trinh(3)	170,691,468,743	(90,691,468,743)	177,506,225,330	(94,886,719,484)
   - Due Long Gia Lai Construction Investment JSC (4)	132,920,419,820		143,020,419,820
   - Truong An Tay Nguyen One-Member Co., LTD (5)	226,502,145,250	(692,581,524)	226,502,145,250	(692,581,524)
   - Ms. Pham Thi Bay(6)	169,375,488,000		201,792,000,000
   - DLGL Afforestation and lixiustrial Crops JSC			10,000,000,000
   - Others	777,371,587,355	(7t1,294,932,35S j	726,294,932,355	(711,294,932,355)
   Long-tern loan receivables	935,000	(935,o00)	33‹,946,919,S99	(935,000)
   - DLGL Afforestation and Industrial Crops JSC			334,945,984,599
   - Tay Nguyen Mining and Stone ProcessingJSC	935,000	(935,000)	935,000	(935,000)
   1,918,925,044,168 (929,759,028,125) 2,280,650.642,354 (947,440,168,363)
   Loan receivables from related parties	155,179,354,820	165,279,354,820
   fails stated in Note 34)

   1. According to Loan Agreement No. 09/2024/HD dated 01 September 2024 between the Company and Phu Thanh Gia Pleiku Co., Ltd., the interest rate is

      8.5% per annum, the loan term is 15 months, and it is secured by third-party assets valued at VND 292.7 billion.

   2. According to Loan Agreement No. 12/2024/HD dated 25 September 2024 between the Company and Tay Nguyen Mining and Stone processing JSC, the interest rate is 8.5% per'annum, the loan tern is 12 months, and it is secured by third-party assets valued at VND 25.9 billion.

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

   4. According to Loan Agreement No. 03/2024/HD dated 20 January 2024 and the contract appendix dated 18 January 2025 between the Company and Due Long Gia Lai Coas0ueâoo Investment JSC, the interest rate is 8.0•Z• per annum, the loan terai is until 20 January 2026, and it is secured by third-party assets valued at VND 133.4 billion.

      DUC LDNG GIA LAI GROUP JOINT STOCK COMPANY

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

      NOTES ZO TBE INTERIM SEPARATE T'tNANCIAL STATEMENTS (CONT'D)

      (These notes are as integral part of and should be read in conjunctionwith the accompanying finaztcial staieatenic)

      8 LOANSREC ABLzS(CONED)

      mw serve room szarsmms

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

   5. According to Loan Agreement No. 01f2024/HD dated 03 January 2024 and the loan agreement appendix dated 03 January 2025, between the Company and Truong An Tay Nguyen One Member Limited Liability Company, the interest rate is 9.0% per annum, the loan term is until 03 January 2026, and it is secured by third-party assets valued at VND 235.9 billion.

   6. According to Loan Agreement No. 04/2024/HD dated 05 March 2024 between the Company and Ms. Pbam Tbi Bay, the interest rate is 8.0% per annum, the loan tern is 18 months, and it is secured by third-party assets valued at VND 180.6 billion.

4. OTBERRECEIYABLES

   30/06/202a 01/0172025

   Balance			Balance
   Short-tern 747455,859,402		(549,147,085,348)	713,698,172,323	(54i,9z0,833,866)
   - Loan interest receivable (1)	603,296,189,823	(546,94N,877,163)	582,117,624,657	(546,728,542,304)
   - Due Long Dung Quat Cop LTD (2)	t35,334,085,000		107,470,200,000
   - Duc Long Dak Nong BOT & BTJSC	5,!40,000,000		20,572,500,000
   - Advances to employees	3,298,212,079	(2,149,872,635)	3,347,726,497	(1,192,291,562)
   - Short-term mortgages, collateral, deposits	50,000,000		50,000,000
   - Others	137,372,500	(51,33S,550)	140,121,169
   Long-term	346,014,654,599		1,268,670,000
   - Long-term mortgages, collateral, deposits	1,268,670,000		1,268,670,000
   - DLGL Afforestation and Industrial Crops JSC (3)	344.745.984.599
   	1,093,270,514,001	(549,147,08S,348)	714,966,842,323	(547,920,833,866)
   Other receivables from related parties fDe?‹tifr stated in Note 34)	235,755,881,969		251,d50,087,569

   1. As of 30 June 2025, the total interest receivable from loans amounted to VND 603,296,189,823, with collateral valued at VND 25,434,096,808, the total provisioned amount was VND 546,945,877,163. As of the date of this report, the Company has recovered VND 24.83 billion.

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

      24

      DtJC LONG GIA LII GROUP JOINT STOCK COMPANY

      90 Le Duan, Pleikii ward, Gia Lai province, Viemam

      NOMS TO T8E INTERIM SEPARATE FINANCIAL STATEMENTS (CONT'D)

      (These notes are on int•m*! ROrt Ofond should b« read in conjunction with the accompazrying financial statements)

      1. OTIIRR RECEIVABLES (CONT'D)

         INTERIM SEPARATE FINANCIAL STATEMENTS

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

   3. In accordance with the investment Cooperation Contract for Solar and Wind Power Investment Projects No. 01/2025fHD-HTDT, dated 15 March 2025, established between the Company and Due Long Gia Lai Forestry and Industrial Tree Planting Joint Stock Company, which encompasses the following provisions:

Project: The Ia Blu 2 Wind Power Plant Investment Project, which possesses a capacity of 153 MW, alongside the Ia Blu 3 Solar Power Plant, which has a capacity of 700 MWp, is located in Chu Putt District, Gia Lai Province. This initiative is being implemented by Due Long Gia Lai Forestry and Industrial Tree Planting Joint Stock Company.

- Total investment capital:

+ Phase 01: Throughout the years 2025 and 2030, an investment will be made in the Ia Blu 2 Wind Power Plant Pmject, which offers a capacity of

! S3 MW, with a total capital expenditure amounting to VND 6,921.88 billion.

+ Phase 02: Between the years 2031 and 2035, it is planned to allocate investments towards the Ia Blu 3 Solar Power Plant Project, which provides a capacity of 700 MWp, with an ovendl project investment amounting to VND 12,537.9 billion.

• Funding plan:

  + Phase 01:

  • The Due Long Gia Lai Group Joint Stock Company has invested a capital contribution in the fomi of cash, assets, and other financial resources amounting to VND 796.0 billion, which represents 11.5% of the total investment I'o the project.

  • Due Long Gia Lai Foresoy and industrial Tree Planting Joint Stock Company submitted a capital contribution in the form of land use rights, ownership rights to housing, and other assets associated with the land, as well as commercial vaiue and expenses related to the execution of legal pmcedures, amounting to VND 934.5 billion, which represents 13.5% of the project's total invesbnent;

  • The residual capital is sourced from banks, credit institutions, investment funds, and similar entities, amounting to 5,191.4 billion VND, which constitutes 75% of the project's total investment.

+ Phase 2: Will be determined regarding the.fimding plan and capitgl resources available subsequent to the completion of the investment in Phase 01.

The time span for capital contribution shall commence from the date of contract execution and shall continue until the completion of investment and the commencement of business opemtions, in accordance with the project life cycle.

25

DUC LONG GIA LAI GROUP JOINT STOCK COMPANY

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

NOTES TO THE INTERIM SEPARATE FINANCIAL STATEMENTS (CONT'D)

tTliese notes are an integral part of and should be read in conjunction with the accompanying financial statements)

1. INVENTORIES

   INTERIM SEPARATE FINANCIAL STATEMENTS

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

   30/06/2023			01/01/2025
   	Historical cost	Provision	historical cost	Provision
   - Raw materials	9,245,220,262	(9,245,220,262)	9,245,220,262	(9,245,220,262)
   - Work in progress	8,199,336,030	(8,199,336,030)	8,199,336,030	(8,199,336,030)
   - finished goods	4,324,520,932	(4,324,520,932)	4,324,520,932	(4,324,520,932)
   - Goods	175,503,577,046	(63,397,021,095)	175,503,577,046	(63,397,021,095)
   	197,272,654,270	(85,166,098,319)	197,272,654,270	(85,166,098,319)

   26

   DUC.LONG GIA LAI GROUP POINT STOCK COMPANY INTERIM SEPARATE

   90 Le Duan, Pleiku ward, FINANCIAL STATEMENTS

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

   NOTES TO THE INTERIM SEPARATE FINANCIAL STATEMENTS (CONT'D)

   ffhese notes are an integral part of and should be read in conjuriccian with the accompanying pnaycial statements)

2. CONSTRUCTION IN PROGRESS

   30/06/2025

   01/01/20y5

   VND

   - DLGL Hotel Pleiku (1)	30,612,218,993	30,612,218,993
   - Project Wind 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 32,569,53048G

   (1): The DLGL Hotel Pleiku project was constructed under Business Cooperaüon Contract No. 15/2019/HD- HTDT dated 15 July 2019, between the Company and Mr. Bui Phap and Ms. Nguyen Tlii Huong. As part of the agreement, Mr. Bui Phap and Ms. Nguyen Thi Huong contributed capital in the form of land use rights and oertain assets located at 95-97-99 Hai Ba Trung Sseet, Dien Hong ward, Gia Lai province. The Company contributed capital and technical expertise to invest in the development of the Due Long Gia Lat Hotel project. The cooperation period extends for 50 years from the signing date oY the contract.

3. INVSSTMENTPROPERTY

Bnildiiigs and

stmctures

Totaï

VNO VND

The cost of investment property as at 30 June 2025 that iiave been fully depreciated but are still in use: VND 12,272,723,861 (as at 01 January 2025: VND 12,272,723,861).

The carrying amount of investment property was pledged as collateral to secwe loans as at 30 June 2025: VND 25,552,454,922 (as at 01 January 2025: VND 26,183,036,340).