❖Balance sheet

❖Income Statement

❖Cash Flow Statement ❖Inc

❖Notes in Financial
 STUDENT
INFORMATION

❖Balance Sheet Forecast

❖Income Statement Forecast

❖Cash Flow Statement Forecast

❖Horizontal Analysis

❖Verticial Analysis

❖Ratio Analysis

❖Trend Analysis
 BACK Target: Million VND
Audit Status
Audit Firm
Audit Opinion

Feature Balance Sheet - VSN

Extraction Date 10/12/2024

Stock Code VSN

Type Consolidated

Target: Million VND 2019

CURRENT ASSETS 1,414,539.19
Cash and Cash Equivalents 413,688.61
Cash 88,288.61
Cash Equivalents 325,400.00
Net Value of Short-term Investments 0.00
Short-term Investments 0.00
Short-term Investment Provisions 0.00
Investments Held to Maturity 0.00
Accounts Receivable 336,028.06
Trade Receivables 303,682.27
Advances to Suppliers 12,269.27
Internal Receivables 0.00
 Receivables from Construction
Investment 0.00
Short-term Loan Receivables 0.00
Other Receivables 20,895.18
Provision for Bad Debts (818.67)
Assets Awaiting Settlement 0.00
Inventories, Net 655,105.25
Inventories 657,207.95
Provision for Inventory Devaluation (2,102.70)
Other Current Assets 9,717.28
Short-term Prepaid Expenses 7,589.31
Input VAT Recoverable 211.02
Other Tax Receivables 1,916.94
Repurchase Agreements for
Government Bonds 0.00
Other Current Assets 0.00
LONG-TERM ASSETS 531,548.70
Long-term Receivables 1,107.00
Long-term Trade Receivables 0.00
Long-term Advances to Suppliers 0.00
Business Capital at Subsidiaries 0.00
Long-term Internal Receivables 0.00
Long-term Loan Receivables 0.00
Other Long-term Receivables 1,107.00
Provision for Long-term Receivables 0.00
Fixed Assets 454,655.26
Net Book Value of Tangible Fixed
Assets 201,653.35

Gross Value of Tangible Fixed Assets 461,764.46

Accumulated Depreciation of Tangible
Fixed Assets (260,111.11)
 Net Book Value of Finance Leased
Assets 0.00

Gross Value of Finance Leased Assets 0.00

Accumulated Depreciation of Finance
Leased Assets 0.00
Net Book Value of Intangible Fixed
Assets 253,001.91

Gross Value of Intangible Fixed Assets 295,753.46

Accumulated Amortization of
Intangible Fixed Assets (42,751.55)

Construction in Progress (before 2015) 0.00

Net Investment Assets 0.00
Gross Value of Investment Assets 0.00
Accumulated Depreciation of
Investment Assets 0.00
Long-term Work in Progress 15,802.74
Long-term Production and Business
Costs in Progress 0.00
Construction in Progress 15,802.74
Long-term Investments 5,512.67
Investments in Subsidiaries 0.00
Investments in Associated Companies 0.00
Other Long-term Investments 5,512.67
Provision for Long-term Investment
Devaluation 0.00
Investments Held to Maturity 0.00
Goodwill (before 2015) 0.00
Other Long-term Assets 54,471.03
Long-term Prepaid Expenses 27,817.27
 Deferred Tax Assets 26,653.76
Long-term Replacement Equipment,
Materials, Spare Parts 0.00
Other Long-term Assets 0.00
Goodwill 0.00
TOTAL ASSETS 1,946,087.89
LIABILITIES 877,487.60
Current Liabilities 823,822.93
Trade Payables 342,991.01
Advances from Customers 83,196.98
Taxes and Other Payables to the State 31,470.63
Payables to Employees 88,793.57
Accrued Expenses 28,731.88
Internal Payables 0.00
Payables for Construction in Progress 0.00
Unearned Revenue (Current) 0.00
Other Payables 29,126.02
Short-term Borrowings 196,585.54
Provision for Current Liabilities 0.00
Reward and Welfare Funds 22,927.30
Price Stabilization Funds 0.00
Repurchase Agreements for
Government Bonds 0.00
Long-term Liabilities 53,664.67
Long-term Trade Payables 0.00
Long-term Advances from Customers 0.00
Long-term Accrued Expenses 0.00
Internal Payables for Business Capital 0.00
Long-term Internal Payables 0.00
Unearned Revenue (Long-term) 0.00
Other Long-term Payables 0.00
Long-term Borrowings 24,393.32
 Convertible Bonds 0.00
Preferred Stock 0.00
Deferred Tax Liabilities 0.00
Provision for Severance Benefits
Provision for Long-term Debts 29,271.35
Science and Technology Development
Fund 0.00
OWNER'S EQUITY 1,068,600.29
Capital and Funds 1,068,600.29
Contributed Capital 809,143.00
Common Stock 809,143.00
Preferred Stock 0.00
Capital Surplus 0.00
Convertible Bond Options 0.00
Other Capital 0.00
Treasury Shares (22.20)
Revaluation Surplus 0.00
Foreign Exchange Differences 0.00
Investment and Development Fund 68,579.56

Enterprise Restructuring Support Fund 0.00

Financial Reserve Fund
Other Funds 0.00
Undistributed Earnings 190,899.93
Cumulative Undistributed Net Profit to
Date 30,617.67
Current Undistributed Net Profit 160,282.26
Non-controlling Interests 0.00

State Budget Capital and Other Funds 0.00

Reward and Welfare Funds (before
2010) 0.00
 State Budget Capital 0.00
Fund Sources That Have Formed Fixed
Assets 0.00

NON-CONTROLLING INTERESTS 0.00

TOTAL EQUITY SOURCES 1,946,087.89

Contact
FIINGROUP VIETNAM JOINT
STOCK COMPANY
Head Office: 10th Floor, PeakView
Building, 36 Hoang Cau, Dong Da,
Hanoi, Vietnam
Branch Office: 16th Floor, Bitexco
Financial Tower, No. 2 Hai Trieu, Ben
Nghe Ward, District 1, Ho Chi Minh
City, Vietnam
Website: https://fiingroup.vn

Customer Service Center

T: (84-24) - 3562 6962 - Ext: 103
Email: [email protected]
2019 2020
Audited Audited
PwC Vietnam PwC Vietnam
Unqualified Opinion Unqualified Opinion

View by
Currency

2020 2021
1,631,721.60 1,804,960.16
607,270.52 857,898.77
82,370.52 49,198.77
524,900.00 808,700.00
0.00 70,000.00
0.00 0.00
0.00 0.00
0.00 70,000.00
348,668.51 246,310.97
257,033.06 167,500.65
10,457.03 5,804.38
0.00 0.00
 0.00 0.00
0.00 0.00
81,583.38 74,391.27
(404.97) (1,385.32)
0.00 0.00
668,255.26 624,783.24
671,432.57 625,747.09
(3,177.31) (963.85)
7,527.31 5,967.17
7,215.59 4,860.02
265.28 941.95
46.45 165.20

0.00 0.00
0.00 0.00
511,236.46 482,726.67
1,216.68 1,197.68
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
1,216.68 1,197.68
0.00 0.00
437,192.21 421,295.57

196,422.63 188,181.46

483,335.71 499,841.63

(286,913.08) (311,660.17)
 0.00 0.00

0.00 0.00

0.00 0.00

240,769.58 233,114.11

296,627.95 300,428.99

(55,858.37) (67,314.88)

0.00 0.00
0.00 0.00
0.00 0.00

0.00 0.00
17,838.98 16,722.92

0.00 0.00
17,838.98 16,722.92
4,328.61 0.00
0.00 0.00
0.00 0.00
4,328.61 0.00

0.00 0.00
0.00 0.00
0.00 0.00
50,659.98 43,510.49
25,732.88 12,712.66
 24,927.10 30,797.84

0.00 0.00
0.00 0.00
0.00 0.00
2,142,958.06 2,287,686.82
1,017,311.87 1,072,642.86
961,223.22 1,025,338.73
283,522.30 350,599.21
59,884.20 28,181.99
22,849.20 17,733.60
92,960.47 126,260.20
72,190.68 110,631.42
0.00 0.00
0.00 0.00
0.00 0.00
31,130.23 20,790.78
342,773.37 282,714.03
0.00 0.00
55,912.76 88,427.49
0.00 0.00

0.00 0.00
56,088.65 47,304.13
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
28,681.68 22,119.50
 0.00 0.00
0.00 0.00
0.00 0.00

27,406.97 25,184.64

0.00 0.00
1,125,646.19 1,215,043.96
1,125,646.19 1,215,043.96
809,143.00 809,143.00
809,143.00 809,143.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
(22.20) (22.20)
0.00 0.00
0.00 0.00
95,293.27 120,065.78

0.00 0.00

0.00 0.00
221,232.12 285,857.38

72,082.04 137,810.79
149,150.07 148,046.59
0.00 0.00

0.00 0.00

0.00 0.00
 0.00 0.00

0.00 0.00

0.00 0.00
2,142,958.06 2,287,686.82
2021 2022 2023
Audited Audited Audited
PwC Vietnam PwC Vietnam
Unqualified Opinion Unqualified Opinion

Annually 2024
VND Million VND

2022 2023
1,637,383.91 1,761,887.22
520,774.13 759,659.08
66,674.13 46,659.08
454,100.00 713,000.00
300,000.00 264,300.00
0.00 0.00
0.00 0.00
300,000.00 264,300.00
264,981.01 233,141.37
185,504.63 155,236.23
5,281.66 5,118.10
0.00 0.00
 0.00 0.00
0.00 0.00
75,633.21 74,384.79
(1,438.49) (1,597.74)
0.00 0.00
545,208.31 498,701.88
547,296.48 500,806.89
(2,088.17) (2,105.01)
6,420.47 6,084.89
5,482.48 5,316.48
454.69 361.98
483.31 406.43

0.00 0.00
0.00 0.00
444,290.54 415,876.16
912.68 871.68
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
912.68 871.68
0.00 0.00
387,351.06 366,159.12

163,536.58 149,938.50

505,623.31 519,704.89

(342,086.73) (369,766.39)
 0.00 0.00

0.00 0.00

0.00 0.00

223,814.48 216,220.63

300,428.99 301,616.74

(76,614.52) (85,396.12)

0.00 0.00
0.00 0.00
0.00 0.00

0.00 0.00
16,922.75 15,461.07

0.00 0.00
16,922.75 15,461.07
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00

0.00 0.00
0.00 0.00
0.00 0.00
39,104.05 33,384.29
7,485.32 12,533.12
 31,618.73 20,851.17

0.00 0.00
0.00 0.00
0.00 0.00
2,081,674.45 2,177,763.38
794,842.03 889,177.95
759,329.64 862,859.15
341,255.20 280,310.67
25,141.22 24,995.86
17,679.51 20,805.23
91,167.62 19,323.69
112,552.94 73,508.82
0.00 0.00
0.00 0.00
0.00 0.00
26,754.23 16,976.23
11,592.18 291,163.59
0.00 10,516.74
133,186.73 125,258.34
0.00 0.00

0.00 0.00
35,512.39 26,318.80
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
10,527.32 3,921.03
 0.00 0.00
0.00 0.00
0.00 0.00

24,985.07 22,397.77

0.00 0.00
1,286,832.42 1,288,585.43
1,286,832.42 1,288,585.43
809,143.00 809,143.00
809,143.00 809,143.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
(22.20) (215.40)
0.00 0.00
0.00 0.00
142,272.77 183,508.30

0.00 0.00

0.00 0.00
335,438.85 296,149.52

197,987.07 189,355.29
137,451.78 106,794.23
0.00 0.00

0.00 0.00

0.00 0.00
 0.00 0.00

0.00 0.00

0.00 0.00
2,081,674.45 2,177,763.38
fied Opinion
 BACK

Feature Notes to the Financial Statements - VSN

Extraction Date 10/12/2024

Stock Code VSN

Type Consolidated

Indicator (in Million

2017
VND)
Cash and cash equivalents 525,363.14
Cash 9,678.84
Bank deposits 89,364.56
Cash in transit 31.43
Cash and cash equivalents 426,288.31
Financial investments in banks 0.00
Short-term investment securities 0.00
Investments held to maturity 0.00
Short-term investments 0.00
Long-term investments 0.00
Other bank investments 0.00
Provision for impairment of bank investm 0.00
Other short-term receivables 7,525.95
Receivables from privatization 0.00
Receivables for dividends and profit distri 0.00
Receivables from employees 0.00
Other receivables 7,525.95
Inventory 403,120.64
Goods in transit 4,788.48
Raw materials and supplies 59,036.90
Tools and equipment 40,279.58
Work-in-progress costs 6,068.57
Finished products 281,394.38
Merchandise 11,445.10
Goods sent for sale 107.63
Tax-exempt inventory 0.00
Real estate inventory 0.00
Other short-term assets 0.00
Advances 0.00
Assets awaiting resolution 0.00
Pledged, collateralized, or deposited asset 0.00
Other 0.00
Other long-term receivables 1,069.00
Long-term deposits and pledges 0.00
Trust funds received 0.00
Interest-free loans 0.00
Other long-term receivables 1,069.00
Historical cost of tangible fixed assets 396,978.62
Beginning balance 375,929.12
Increase during the period 27,715.86
Decrease during the period (6,666.36)
Depreciation of tangible fixed assets 205,586.11
Beginning balance 175,582.53
Increase during the period 34,447.96
Decrease during the period (4,444.38)
Historical cost of intangible fixed assets 0.00
Beginning balance 0.00
Increase during the period 0.00
Decrease during the period 0.00
Depreciation of intangible fixed assets 0.00
Beginning balance 0.00
Increase during the period 0.00
Decrease during the period 0.00
Historical cost of cultural fixed assets 281,821.73
Beginning balance 277,779.27
Increase during the period 4,042.46
Decrease during the period 0.00
Depreciation of cultural fixed assets 18,632.56
Beginning balance 10,037.70
Increase during the period 8,594.86
Decrease during the period 0.00
Other long-term investments 5,512.67
Equity investments 0.00
Bond investments 0.00
Treasury bill and note investments 0.00
Long-term loans 0.00
Other long-term investments 5,512.67
Short-term loans and debts 213,004.33
Short-term loans 213,004.33
Long-term loans due 0.00
Goodwill at cost 0.00
Beginning balance 0.00
Increase during the period 0.00
Decrease during the period 0.00
Cumulative allocation 0.00
Beginning balance 0.00
Increase during the period 0.00
Decrease during the period 0.00
Tax payable 33,968.68
VAT 13,072.76
Special consumption tax 0.00
Import-export tax 0.00
Corporate income tax 18,913.09
Personal income tax 271.32
Resource tax 0.00
Property tax and land rent 1,324.21
Other taxes 387.30
Other fees and charges 0.00
Accrued expenses 557.60
Accrued vacation pay 0.00
Depreciation expense of fixed assets 0.00
Expenses during business stoppage 0.00
Other 557.60
Other payable accounts 12,778.89
Surplus assets awaiting resolution 0.00
Trade union fund 2,418.51
Social insurance 0.00
Health insurance 0.00
Unemployment insurance 0.00
Payables related to privatization 0.00
Security deposits or pledges 10,360.37
Unearned revenue 0.00
Other 0.00
Long-term loans 22,477.33
Bank loans 22,477.33
Loans from other entities 0.00
Issued bonds 0.00
Finance lease 0.00
Other long-term debts 0.00
Equity 0.00
State capital contribution 0.00
Capital investment from other entities 0.00
Revenue 3,905,144.66
Sales revenue 3,892,519.24
Service revenue 12,625.42
Construction contract revenue 0.00
Revenue deductions 27,038.14
Trade discounts 25,870.67
Sales returns 0.00
VAT payable 1,167.46
Special consumption tax 0.00
Export tax 0.00
Cost of goods sold 0.00
Cost of goods sold 2,905,940.09
Cost of finished products sold 2,899,261.49
Cost of provided services 0.00
Remaining value, selling costs, liquidation 6,678.60
Business costs of invested real estate 0.00
Inventory losses and damages 0.00
Extraordinary expenses 0.00
Provisions 0.00
Financial revenue 0.00
Interest income from deposits and loans 16,835.95
Interest from bond, treasury bill, and note 16,096.16
Dividends and profit distributions 0.00
Gains from the sale or liquidation of inve 118.35
Foreign exchange gains 0.00
Realized exchange rate differences 0.00
Unrealized exchange rate differences 81.44
Gains from deferred payment sales 0.00
Other financial revenues 0.00
Financial expenses 540.00
Interest expense on loans 19,204.60
Discounts for early payment, interest on d 12,493.81
Losses from the liquidation of short-term 6,591.95
Foreign exchange losses 0.00
Realized exchange rate differences 0.00
Unrealized exchange rate differences 118.84
Provisions for impairment of short-term a 0.00
Other financial expenses 0.00
Production costs by factor 0.00
Raw materials and supplies costs 3,316,117.67
Labor costs 2,169,945.38
Depreciation costs of fixed assets 564,837.47
Outsourced service costs 41,876.71
Other cash costs 202,219.54
Other Cash Expenses 337,238.57
Statements - VSN

View by
Currency

2018 2019
378,638.37 413,688.61
9,489.42 7,671.68
49,169.29 79,595.01
179.67 1,021.92
319,800.00 325,400.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
 8,208.66 20,895.18
0.00 0.00
0.00 0.00
0.00 0.00
8,208.66 20,895.18
521,103.00 657,207.95
6,131.87 6,485.97
83,458.74 157,415.66
55,100.56 56,042.76
4,463.64 3,459.26
360,428.09 422,209.84
11,224.86 11,384.94
295.24 209.51
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
1,333.00 1,107.00
0.00 0.00
0.00 0.00
0.00 0.00
1,333.00 1,107.00
416,057.87 461,764.46
396,978.62 416,057.87
22,254.67 50,916.59
(3,175.42) (5,209.99)
234,677.65 260,111.11
205,586.11 234,677.65
31,777.77 29,523.32
(2,686.23) (4,089.86)
0.00 0.00
0.00 0.00
 0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
293,903.46 295,753.46
281,821.73 293,903.46
12,137.60 1,850.00
(55.87) 0.00
29,748.03 42,751.55
18,632.56 29,748.03
11,115.47 13,003.52
0.00 0.00
0.00 5,512.67
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 5,512.67
194,568.29 196,585.54
194,568.29 189,574.72
0.00 7,010.82
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
30,073.79 31,470.63
14,459.39 13,787.29
0.00 0.00
0.00 0.00
 14,995.74 17,544.18
35.14 139.16
0.00 0.00
286.07 0.00
297.46 0.00
0.00 0.00
2,147.54 28,731.88
0.00 0.00
0.00 0.00
0.00 0.00
2,147.54 28,731.88
74,279.74 29,126.02
0.00 0.00
3,299.13 0.00
0.00 2,252.33
0.00 0.00
0.00 0.00
0.00 0.00
15,729.49 0.00
0.00 0.00
55,251.13 26,873.69
11,878.51 24,393.32
11,878.51 24,393.32
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 809,143.00
0.00 0.00
0.00 809,143.00
4,475,839.34 5,010,975.56
4,460,748.74 5,008,114.23
15,090.60 2,861.33
0.00 0.00
36,337.92 38,411.17
 35,647.13 32,830.02
0.00 0.00
690.79 5,581.14
0.00 0.00
0.00 0.00
0.00 0.00
3,531,504.38 3,931,961.99
3,523,541.63 3,930,154.73
0.00 0.00
7,962.75 1,807.26
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
23,272.86 16,889.69
22,509.65 16,818.15
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
223.21 71.55
0.00 0.00
0.00 0.00
540.00 0.00
23,311.26 21,063.56
14,690.07 9,913.22
7,791.92 10,628.24
0.00 0.00
0.00 0.00
642.29 709.08
0.00 0.00
186.98 (186.98)
0.00 0.00
3,964,426.68 4,429,152.86
2,898,064.88 3,230,830.35
559,455.25 636,065.71
42,878.49 43,242.72
221,266.70 272,913.97
242,761.36 246,100.11
Indicator (in Million VND) 2017
Audit Status Audited
Audit Firm PwC Vietnam
Audit Opinion Unqualified Opinion

Annually 2024
VND Million VND

2022 2023
520,774.13 759,659.08
6,460.36 5,048.94
60,051.63 41,421.27
162.13 188.86
454,100.00 713,000.00
300,000.00 264,300.00
0.00 0.00
300,000.00 264,300.00
300,000.00 264,300.00
0.00 0.00
0.00 0.00
0.00 0.00
 75,633.21 74,384.79
0.00 0.00
0.00 0.00
0.00 0.00
75,633.21 74,384.79
547,296.48 500,806.89
9,606.22 5,499.27
150,750.59 157,892.35
66,723.93 75,165.21
4,746.33 4,395.28
302,941.27 248,956.19
11,925.31 8,395.07
602.83 503.53
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
912.68 871.68
0.00 0.00
0.00 0.00
0.00 0.00
912.68 871.68
505,623.31 519,704.89
499,841.63 505,623.31
5,781.67 14,820.98
0.00 (739.39)
342,086.73 369,766.39
311,660.17 342,086.73
30,426.55 28,419.06
0.00 (739.39)
0.00 0.00
0.00 0.00
 0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
300,428.99 301,616.74
300,428.99 300,428.99
0.00 1,187.75
0.00 0.00
76,614.52 85,396.12
67,314.88 76,614.52
9,299.64 8,781.60
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
11,592.18 291,163.59
0.00 282,985.86
11,592.18 8,177.74
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
17,679.51 20,805.23
13,387.61 6,474.65
0.00 0.00
0.00 0.00
 2,935.19 13,034.14
493.34 110.18
0.00 0.00
863.38 1,186.26
0.00 0.00
0.00 0.00
112,552.94 73,508.82
0.00 0.00
0.00 0.00
0.00 0.00
112,552.94 73,508.82
26,754.23 16,976.23
0.00 0.00
0.00 0.00
2,096.93 2,259.70
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
24,657.30 14,716.53
10,527.32 3,921.03
10,527.32 3,921.03
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
809,143.00 809,143.00
0.00 0.00
809,143.00 809,143.00
3,856,545.59 3,348,672.46
3,852,853.84 3,347,378.68
3,691.75 1,293.78
0.00 0.00
23,044.86 14,491.22
 22,526.00 13,672.30
0.00 0.00
518.85 818.92
0.00 0.00
0.00 0.00
0.00 0.00
2,919,546.96 2,545,292.74
0.00 0.00
2,917,993.49 2,544,412.24
1,553.48 783.14
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 97.35
35,737.05 43,592.95
35,402.02 43,103.38
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
277.83 402.21
0.00 0.00
0.00 0.00
57.19 87.35
21,425.02 14,458.71
6,662.58 2,601.66
12,910.03 10,705.77
0.00 0.00
0.00 0.00
1,852.41 1,151.27
0.00 0.00
0.00 0.00
0.00 0.00
3,346,926.34 2,997,492.44
2,224,380.11 2,022,319.55
544,756.44 411,350.23
39,696.40 37,230.09
205,719.72 228,354.60
332,373.68 298,237.97
2018 2019
Audited Audited
PwC Vietnam PwC Vietnam
Unqualified Opinion Unqualified Opinion
2022 2023
Audited Audited
PwC Vietnam
Unqualified Opinion
 BACK
Target: Million VND

B
Audit Status
Audit Firm
Audit Opinion
A
C
K
Feature Income Statement - VSN
Extraction Date 10/12/2024
S
Stock Code VSN

1
Type Consolidated

Target: Million VND 2019

Revenue from sales and services 5,010,975.56

Deductions from revenue (38,411.17)
Net revenue 4,972,564.39
Cost of goods sold (3,931,961.99)
Gross profit from sales and services 1,040,602.40
Financial income 16,889.69
Financial expenses (21,063.56)
Of which: Interest expenses (9,913.22)
Profit (loss) from joint ventures (since
2015) 0.00
Selling expenses (614,407.70)
Administrative expenses (197,582.46)
Operating profit (loss) 224,438.38
Other income, net 1,513.02
Other income 3,702.02
Other expenses (2,189.01)
Profit (loss) from joint ventures 0.00
Profit (loss) before tax 225,951.39
Corporate income tax expense (47,859.99)
Corporate income tax – current (60,588.84)
Corporate income tax – deferred 12,728.85
Net profit (loss) after tax 178,091.40
Minority interest 0.00
Profit attributable to shareholders of the
parent company 178,091.40
Basic earnings per share (VND) 1,339.00
Diluted earnings per share (VND) 0.00

Contact
FIINGROUP VIETNAM JOINT STOCK COMPANY
Head Office: 10th Floor, PeakView Building, 36 Hoang Cau, Dong Da, Hanoi, Vietnam
Branch Office: 16th Floor, Bitexco Financial Tower, No. 2 Hai Trieu, Ben Nghe Ward,
Website: https://fiingroup.vn

Customer Service Center

T: (84-24) - 3562 6962 - Ext: 103
Email: [email protected]
2019 2020
Audited Audited
PwC Vietnam PwC Vietnam
Unqualified Opinion Unqualified Opinion

View by
Currency

2020 2021

5,180,910.08 4,315,550.76
(37,362.69) (22,785.18)
5,143,547.39 4,292,765.57
(4,137,758.35) (3,297,004.28)
1,005,789.04 995,761.29
20,064.20 28,768.68
(25,807.15) (23,193.34)
(13,560.72) (11,332.38)

0.00 0.00
(642,421.17) (619,471.08)
 (152,191.56) (200,880.94)
205,433.37 180,984.61
(507.66) 4,957.92
4,926.89 5,133.15
(5,434.55) (175.23)
0.00 0.00
204,925.71 185,942.53
(39,775.64) (37,895.94)
(38,048.98) (43,766.68)
(1,726.65) 5,870.74
165,150.07 148,046.59
0.00 0.00

165,150.07 148,046.59
1,118.00 1,006.00
0.00 0.00

ong Da, Hanoi, Vietnam

Trieu, Ben Nghe Ward, District 1, Ho Chi Minh City, Vietnam
2021 2022
Audited Audited
PwC Vietnam
Unqualified Opinion

Annually 2024
VND Million VND

2022 2023

3,856,545.59 3,348,672.46
(23,044.86) (14,491.22)
3,833,500.74 3,334,181.24
(2,919,546.96) (2,545,292.74)
913,953.77 788,888.50
35,737.05 43,592.95
(21,425.02) (14,458.71)
(6,662.58) (2,601.66)

0.00 0.00
(605,379.19) (517,602.82)
(156,062.04) (168,426.45)
166,824.57 131,993.47
6,700.68 6,577.51
6,894.27 6,830.77
(193.59) (253.26)
0.00 0.00
173,525.25 138,570.97
(36,073.47) (31,776.75)
(36,894.36) (21,009.18)
820.89 (10,767.56)
137,451.78 106,794.23
0.00 0.00

137,451.78 106,794.23
952.00 615.00
952.00 615.00
2023
Audited
PwC Vietnam
Unqualified Opinion
 Indicator (Million VND)
\

BACK
Audit Status
Audit Firm
Audit Opinion Type

Feature Cash Flow - VSN

Extraction Date 10/12/2024

Stock Code VSN

Type Consolidated

Indicator (Million VND) 2019

Profit/(Loss) Before Tax
Depreciation of Fixed Assets and
Investment Properties
Amortization of Goodwill
Provision Expenses
Foreign Exchange Gains/Losses from
Revaluation of Foreign Currency
Monetary Items
Profit/(Loss) from Disposal of Fixed
Assets 0.00
Profit/(Loss) from Investment Activities
 Interest Expense
Interest and Dividend Income 0.00
Other Adjustments
Profit/(Loss) from Operating Activities
Before Changes in Working Capital

(Increase)/Decrease in Accounts
Receivable
(Increase)/Decrease in Inventory
Increase/(Decrease) in Accounts Payable
(Increase)/Decrease in Prepaid Expenses
(Increase)/Decrease in Trading Securities (9,748.39)
Interest Paid (58,040.39)
Corporate Income Tax Paid 14,987.12
Other Cash Receipts from Operating
Activities (438,467.87)
Other Cash Payments for Operating
Activities 99,982.89

Net Cash Flow from Operating Activities (38,997.97)

Net Cash Flow from Investing Activities (56,178.72)
Cash Paid for Purchase and Construction
of Fixed Assets and Other Long-term
Assets 430.46

Cash Received from Disposal and Sale of

Fixed Assets and Other Long-term Assets 0.00
Cash Paid for Loans and Purchase of Debt
Instruments from Other Entities 0.00
 Cash Received from Loan Repayments and
Sale of Debt Instruments from Other
Entities 0.00
Cash Paid for Investment Contributions to
Other Entities 0.00
Cash Received from Investment
Contributions to Other Entities 16,750.29
Cash Received as Interest, Dividends, and
Profit Distributions (25,946.97)
Net Cash Flow from Financing Activities 0.00
Cash Received from Issuing Shares and
Contributions from Owners (22.20)
Cash Paid for Contributions to Owners and
Repurchase of Issued Shares 793,555.32
Cash Received from Borrowings (779,023.26)
Cash Repaid for Principal Borrowings 0.00
Cash Repaid for Finance Lease Principal (40,456.83)
Dividends and Profits Paid to Owners 0.00
Interest Received 35,037.95
Net Cash Flow for the Period 378,638.37
Cash and Cash Equivalents at Beginning
of Period 12.28

Effect of Foreign Exchange Rate Changes

on Cash and Cash Equivalents 413,688.61

Contact
FIINGROUP VIETNAM JOINT
STOCK COMPANY
Head Office: 10th Floor, PeakView
Building, 36 Hoang Cau, Dong Da, Hanoi,
Vietnam
Branch Office: 16th Floor, Bitexco
Financial Tower, No. 2 Hai Trieu, Ben
Nghe Ward, District 1, Ho Chi Minh City,
Vietnam
Website: https://fiingroup.vn

Customer Service Center

T: (84-24) - 3562 6962 - Ext: 103
Email: [email protected]
 2019 2020

Audited Audited
PwC Vietnam PwC Vietnam
Unqualified Unqualified

View by
Currency

2020 2021

0.00 0.00
 0.00 0.00

(13,502.00) (11,487.76)
(54,772.82) (40,821.08)
13,012.93 12,801.39

(405,744.50) (373,519.17)

103,042.00 381,764.81

(19,503.34) (64,577.05)
(39,326.84) (26,005.16)

631.00 1,017.75

(20,200.00) (70,000.00)

20,200.00 0.00
 1,629.71 0.00

0.00 6,893.90

17,562.79 23,516.45

110,032.74 (66,622.37)
0.00 0.00

0.00 0.00

1,742,446.93 1,047,757.16
(1,591,970.75) (1,114,378.68)
0.00 0.00
(40,443.45) (0.85)
0.00 0.00
193,571.39 250,565.38
413,688.61 607,270.52

11.52 62.87

607,271.52 857,898.77
2021 2022

Audited Audited
PwC Vietnam
Unqualified

Annually 2024
VND Million VND

2022 2023

0.00 0.00
 0.00 0.00

(6,839.25) (2,476.78)
(39,873.70) (10,910.23)
26,418.63 17,610.40

(369,445.63) (340,248.25)

148,308.10 (52,088.74)

(202,641.28) 62,486.14
(6,133.55) (15,143.89)

(39.00) 94.40

(515,900.00) (607,300.00)

285,900.00 643,000.00
 0.00 0.00

0.00 0.00

33,531.27 41,835.62

(282,716.55) 228,482.34
0.00 0.00

0.00 0.00

455,370.16 284,156.02
(738,084.18) (11,190.89)
0.00 0.00
(2.52) (44,482.79)
0.00 0.00
(337,049.72) 238,879.74
857,898.77 520,774.13

(74.92) 5.21

520,774.13 759,659.08
2023

Audited
PwC Vietnam
Unqualified
BACK
BACK
BACK
P

BACK
Ra

BACK
BACK
BACK
BACK