Monday, August 24, 2026 3:32:01 PM - Markets open
VN-INDEX 1,788.78 +20.66/+1.17%
HNX-INDEX 283.19 -0.88/-0.31%
UPCOM-INDEX 127.75 +0.23/+0.18%
Asia - Pacific Investment Joint Stock Company (API : HNX)
Financials : Real Estate Holding & Development
5.70 +0.10/+1.79%
2:45:03 PM
Unit: VND Quarterly | Annual
    Q2 2025Q3 2025Q4 2025Q1 2026Q2 2026
ASSETS
 		       
A. CURRENT ASSETS AND SHORT-TERM INVESTMENTS
1,652,1291,645,1641,587,4061,629,5391,480,375
I. Cash and cash equivalents
89,52978,12462,78431,53382,498
1. Cash
29,02916,12430,78410,03352,498
2. Cash equivalents
60,50062,00032,00021,50030,000
II. Short-term financial investments
255,810263,255260,065266,638255,855
1. Trading securities
6,7646,7646,7646,7646,764
2. Provision for diminution in value of trading securities
-5,129-4,475-4,904-5,110-4,998
3. Investments holding until maturity
254,175260,965258,205264,984254,088
III. Short-term receivables
462,789458,065435,589479,268267,761
1. Short-term receivables of customers
135,670132,599185,948179,023156,961
2. Prepayments to suppliers
14,69715,56637,11257,98867,184
3. Short-term intercompany receivables
        
4. Receivables according to the progress of construction contracts
        
5. Receivables on short-term loans
103,86696,8668,149  
6. Other short-term receivables
213,270217,749209,095248,96747,696
7. Provision for doubtful short-term receivables
-4,715-4,715-4,715-6,710-4,080
IV. Inventories
810,049808,216794,248814,266838,854
1. Inventories
810,049808,216794,248814,266838,854
2. Provision for decline in value of inventories
        
V. Other current assets
33,95137,50434,72137,83435,408
1. Short-term prepaid expenses
17,15920,67317,42720,21217,432
2. Deductible VAT
14,86315,19016,02815,31515,968
3. Taxes and the State Receivables
1,9291,6401,2662,3082,008
4. Repurchasing and reselling transactions in government bonds
        
5. Other current assets
        
B. FIXED ASSETS AND LONG-TERM INVESTMENTS
457,432449,872637,836568,074713,602
I. Long-term receivables
78,22788,846101,42839,065182,106
1. Long-term customer's receivables
8,5708,5708,5705,8663,952
2. Business capital in the subsidiary units
        
3. Internal long-term receivables
        
4. Receivables on long-term loans
        
5. Other long-term receivables
69,65680,27692,85733,199178,154
6. Provision for doubtful long-term receivables
        
II. Fixed assets
16,04522,50222,75722,08421,927
1. Tangible fixed assets
15,97322,44222,47021,84921,229
- Cost
29,07836,12536,76736,76736,767
- Accumulated depreciation
-13,105-13,683-14,298-14,918-15,539
2. Fixed assets of financial leasing
        
- Cost
        
- Accumulated depreciation
        
3. Intangible fixed assets
7360287234699
- Cost
4504506996731,213
- Accumulated depreciation
-377-390-413-439-514
III. Real Estate Investments
178,275172,547168,159167,178166,197
- Cost
190,801185,846182,210182,210182,210
- Accumulated depreciation
-12,526-13,299-14,051-15,032-16,013
IV. Long-term assets in progress
67,85362,37062,61362,71665,273
1. Costs of long-term production, business in progress
        
2. Costs of construction in progress
67,85362,37062,61362,71665,273
IV. Long-term financial investments
97,78686,185269,566262,604263,586
1. Investment in subsidiaries
        
2. Investments in associated companies, joint ventures
85,78686,185265,014258,053259,035
3. Other investments in equity instruments
21,5009,50014,05214,05214,052
4. Provision for diminution in value of financial long-term investments
-9,500-9,500-9,500-9,500-9,500
5. Investments holding until maturity
        
V. Total other long-term assets
19,24717,42213,31414,42714,512
1. Long-term prepaid expenses
19,24717,42212,26512,30512,390
2. Deferred income tax assets
        
3. Other long-term assets
        
VI. Goodwills
  1,0492,1222,122
TOTAL ASSETS
2,109,5602,095,0352,225,2432,197,6132,193,977
CAPITAL RESOURCES
 		       
A. LIABILITIES
1,198,0211,190,9381,289,8631,296,9941,322,069
I. Current liabilities
1,046,0051,020,6111,096,1961,146,2901,127,489
1. Borrowings and short-term financial leased liabilities
555,738543,049617,231680,685663,306
2. Long-term borrowings are due to pay
        
3. Short-term payables to sellers
76,42275,61177,19272,52974,278
4. Advances from customers
91,31878,96554,11667,63452,897
5. Taxes and other payables to the State Budget
3,8464,5236,389605940
6. Payables to employees
1,7501,7483,3142,4772,640
7. Short-term accrued expenses
159,116159,762176,466165,471172,255
8. Short-term intercompany payables
        
9. Payables to the scheduled progress of construction contracts
        
10. Short-term unrealized Revenue
33 46  
11. Other short-term payables
157,684156,855161,344156,792161,075
12. Provision for short term payables
        
13. Bonus and welfare fund
9898989898
14. Price stabilization fund
        
15. Repurchasing and reselling transactions in government bonds
        
II. Long-term liabilities
152,016170,327193,666150,704194,580
1. Long-term payables to sellers
        
2. Long-term accrued expenses
        
3. Intercompany payables on business capital
        
4. Long-term intra-company payables
        
5. Other long-term payables
45,93545,93546,01846,01846,018
6. Borrowings and long-term financial leased liabilities
95,777112,880139,47993,990136,848
7. Convertible bonds
        
8. Deferred income tax payables
10,30311,5138,16910,69511,713
9. Provision for job loss allowance
        
10. Provision for long-term payables
        
11. Long-term unrealized revenue
        
12. Development fund of science and technology
        
B. OWNER'S EQUITY
911,539904,097935,380900,619871,909
I. ShareHolder's equity
911,539904,097935,380900,619871,909
1. Owner's investment capital
840,840840,840840,840840,840840,840
2. Share capital surplus
        
3. Bond conversion option
        
4. Other owner's capital
        
5. Treasury shares
        
6. Differences upon asset revaluation
        
7. Differences upon foreign exchange rate
        
8. Investment and development funds
        
9. Financial reserve funds
        
10. Other funds belonging to owner's equity
        
11. After tax undistributed profit
43,43836,29461,18926,917-1,441
- After tax undistributed profit accumulated to the end of prior period
43,52643,52643,52652,20252,202
- Profit after tax undistributed this period
-88-7,23317,663-25,285-53,643
12. Investment capital resource for basic construction
        
13. Assistance fund for arrangement of enterprises
        
14. interest of shareholders who not control
27,26126,96433,35132,86332,510
II. Funding resources and other funds
        
1. Funding resources
        
2. Funding resources that form fixed assets
        
3. Retrenchment provision fund
        
TOTAL CAPITAL RESOURCES
2,109,5602,095,0352,225,2432,197,6132,193,977
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