Explanation of the audited 1H2025 income statement compared to the same period last year

CONG TY CP PIIAT TRIEN BDS C@NG HOA XA TIQI CRU NGHfA VIET NAM

PHAT DAT Djc lRp - Tir do - H*nh phiic

DEVELOP fENT CORPORA show Iudepeit‹leiice - Ft eeñoiti - H‹ipyiness

sélNo.:J.86./2025/PD-TCKT

Tp.HCM, ngâ thnng 08 ndni 2025

HCMC, August, 2025

"VZv. Giñi /rIz£/f ke't gut kinh dearth 6 tltñng dim mint 2025 snu kieni tain so viii ciitig kJ mini tricâc" "IN:• Explatintion of the audited 1H2025 incoiite

statement coinpiireJ to the saitte period last yeiir"

Kinh gdi: - HY BAN CH'UNG KHOkN NO NtfkC;

• SP GIAO D]CH CH ING KHO N TH NH PHA HO CHI MINH (HOSE).

  To: - THE STATE 52fCURITIES COMMISSION,
• HOCHIMIHH STOCK EXCHANGE. (HOSE.),

Thqc hijn theo hudng dan tai Thñng tu 96/2020/TT-BTC ban hanh ngây 16/11/2020 cua Bp Tai chinh ve vijc huñng dfin cñng bo thñng tin trén th| truñng chung khoan.

Following the guidelines in Circular 96/2020/TT-BTC, issued by the Ministry of Finance, dated November 11, 2020, mega+-ding information disclosure in the secut•itfes market.

Vao ngây 29/08/2025, Cñng ty Co phan Phat trien Bat dpng sñn Phat Dat (Ma CK: PDR) da cñng bñ thñng tin vé Bio cao tai chfnh riéng va Bio cao tai chinh hqp nhat ky ké toan 6 thing dau nim 2025 dñ dirqc kiém toan. Theo do, 1qi nhu3n sau thué 6 thing dau mm 2025 ciia Cñng ty ting so vdi cung ky nam truoc, cp the:

On August 29, 2025, Phat Dat Real Estate Development CorporatfoH (Stock code: PDR) published the Audited Interim Separate and Consolfdated Financial Statements for' the first six months of 2025. AccorJingly, the post-tax pt•ofit of1H2025 increase compared to that of the same period last year, specifically.'

Cñng ty xin trinli bay cac nguy en nhan chit yéu Unit liuong den bién dong lqi nliuan ti ong ky nhu sau:

The Company woiilcl ffke to f›i•esent the main +'ecisoiis that affected the yi'ofit change

cliil'fug the pei'fO6l a3 follows.'

Th| timing kinh té cñ nhiéu kliñi sac so vñi nain truoc, hoat dong kinh doanh bat diong san cua Cñng ty ttrong doi thuan loi. Chinh vi v y, Cñng ty trap trung dfiy manh viec ban hang, du kién hoan tat ghi nhan Doanh thu dq an Bac Ha Thanh chain nhat trong nain 2026. Trong , Cñng ty ghi nhan doanh thu chuyén nhupng bat dong san chit yéu tii Drr an Bac Ha Thanh.

The economic mat ket has shown significant iitipi'ovemenl compai'eJ to the pi'evious

year', and the Company's i'eal estate business cictivfties have been i elatively favoi'uble. As a i'esult, the Covtpany focused on accelei'ating sales, expecting to complete i'evenue i'ecognition for' the Buc Hn Thanh pt'ojecl by 2026 at the latest. Dui ing the perfod, the Company i'ecognizeJ i'eal estate ti'ansfei' i'e venue pt iinai ily fi'om the Bac Ha Thanh pi•oject.

Doanh thu tai cliinli tu' host dong chuyén nhuqng co pliñn glii nhan ti'ong ky la 140 J, gram 61 so vñi cung nain trusc. Tuy nhién, trong Cñng ty ghi nhjn hoñn nhap chénh lpch gia khoñn 84 tu' chuyén doi khoan vay ACA thanh von gñp, vi v{ay lain cho Doanh thu tai chinh nam nay tang 23 so vñi cing nain tiuñc.

os

f'inao6fOf i'evenue fi'ovt shame ti ansfet' activities recoi'ded in the period was VND 140 billion, a dect'ease of VND 61 billion coinpai'ed to the same period last year . However', dcl fng the pei'iod, the Company i ecognfzed a i•evei'sal of exchange i'ate djferences of approximately AND 84 billion fi'ovt the convei'sion of the ACA lOOH into contt'fbuted capital, i'esulting in a net increase of VND 23 billion in Financial Revenue compai'ed to the same per fOd last year'.

- Hoat diong tai cpu trtic cñng ty mang lai nliiéu hipu qua, cu the:

The corpoi'ate restructuring has yielJed significant efficiencies, specifically.

Theo két qua kinh doanh riéng 6 thâng dâu nâm, chf phi Hi vay giain 26.5 fi, chi plii quân ly doanh nghiep giam 9.6 p.

Accoi'ding to the sepai'ate income statement for the fii'st six months, intei'est expenses dec+ ecised by VND 26.5 billion, and adininisti'ative expenses decreased by VND 9.6 billion.

Theo két quâ kinh doanh hip nhat 6 thâng dau nâtn, chi phi fkf vny gfñ/o 9.5 J, chi phi quân 1y doanh nghiep giâm 3,6 j

According to the consOlfdated income statement for' the fii'st six months, inte+ est expenses clecreased by VND 9.5 billion, and adininisti -ative expenses deci'eased by VND

3.6 billion.

Tren dfiy lñ cac nguyén nhan lain cho lqi nhuan sau thué 6 thñng dau nam 2025 theo bao cao tai chinh riéng tñng 26.65% trong dirong 20.3 vñ theo bao câo tai chlnh hop nlifit tñng 12.79% tirong duong tirong duong 13.1 dñng so vñi cung ky nain trirñc.

The above are the treasons that resulted in a 26.65% increase, equivalent to VND 20.3 billion, in after -tax pt ofit for- 1H2025 in the separate financial statements and a 12.79% inci'ease, equivalent to VND 13.1 billfon, in after-tax pt•ofit for' 1H2025 in the consolidated financial stateitients compai•ed to the same pei•iod last year-.

Tran trpng!/Respectfully.

Chug ty CP Phât trien BDS Phat DAt

Pltat Dnt Real Estnte Developitieiit Corporation

Tong Giiim doc- '

pq$

Executive Officer

CO PHA

PH&T TR

BUT 80«

PHA

Noi nhfinlRecipients: Nhit It en,'

As stated above Lttil: VP Câng fy. Company ‹Archives

BUI QUANG ANH VU