Tuesday, August 25, 2026 11:09:51 AM - Markets open
VN-INDEX 1,807.13 +18.35/+1.03%
HNX-INDEX 283.57 +0.38/+0.13%
UPCOM-INDEX 127.41 -0.34/-0.27%
VN Post Express Joint Stock Corporation (EMS : UPCOM)
Industrials : Delivery Services
18.80 0.00/0.00%
10:17:02 AM
Unit: VND Quarterly | Annual
    Q2 2025Q3 2025Q4 2025Q1 2026Q2 2026
ASSETS
 		       
A. CURRENT ASSETS AND SHORT-TERM INVESTMENTS
622,466651,012635,261703,932779,819
I. Cash and cash equivalents
102,173120,047129,007100,10845,522
1. Cash
39,67346,84741,60734,60815,022
2. Cash equivalents
62,50073,20087,40065,50030,500
II. Short-term financial investments
88,50468,06082,32186,497233,079
1. Trading securities
        
2. Provision for diminution in value of trading securities
        
3. Investments holding until maturity
88,50468,06082,32186,497233,079
III. Short-term receivables
418,387446,750413,370500,652482,354
1. Short-term receivables of customers
430,482461,881435,834529,670504,705
2. Prepayments to suppliers
1,2812,0572,9312,6344,237
3. Short-term intercompany receivables
        
4. Receivables according to the progress of construction contracts
        
5. Receivables on short-term loans
        
6. Other short-term receivables
21,74617,93321,07114,81019,715
7. Provision for doubtful short-term receivables
-35,122-35,122-46,466-46,463-46,303
IV. Inventories
2,4502,4892,7643,1722,286
1. Inventories
2,4502,4892,7643,1722,286
2. Provision for decline in value of inventories
        
V. Other current assets
10,95213,6657,80013,50416,579
1. Short-term prepaid expenses
8,52210,2414,4099,70414,308
2. Deductible VAT
2,2003,1942,6723,0592,052
3. Taxes and the State Receivables
231231719741218
4. Repurchasing and reselling transactions in government bonds
        
5. Other current assets
        
B. FIXED ASSETS AND LONG-TERM INVESTMENTS
125,868117,464142,433104,12681,724
I. Long-term receivables
10,95311,95011,0809,4238,458
1. Long-term customer's receivables
        
2. Business capital in the subsidiary units
        
3. Internal long-term receivables
        
4. Receivables on long-term loans
        
5. Other long-term receivables
10,95311,95011,0809,4238,458
6. Provision for doubtful long-term receivables
        
II. Fixed assets
33,25830,76330,51228,75731,700
1. Tangible fixed assets
22,18719,69719,44917,69920,647
- Cost
208,773206,303208,454206,621211,493
- Accumulated depreciation
-186,587-186,607-189,005-188,922-190,847
2. Fixed assets of financial leasing
        
- Cost
        
- Accumulated depreciation
        
3. Intangible fixed assets
11,07111,06711,06211,05811,054
- Cost
23,75523,17023,17023,17023,170
- Accumulated depreciation
-12,683-12,103-12,108-12,112-12,117
III. Real Estate Investments
        
- Cost
        
- Accumulated depreciation
        
IV. Long-term assets in progress
5,1165,1166,9655,1165,116
1. Costs of long-term production, business in progress
        
2. Costs of construction in progress
5,1165,1166,9655,1165,116
IV. Long-term financial investments
66,40060,00083,38145,48121,658
1. Investment in subsidiaries
        
2. Investments in associated companies, joint ventures
        
3. Other investments in equity instruments
        
4. Provision for diminution in value of financial long-term investments
        
5. Investments holding until maturity
66,40060,00083,38145,48121,658
V. Total other long-term assets
10,1419,63510,49515,34914,791
1. Long-term prepaid expenses
10,1419,63510,49515,34914,791
2. Deferred income tax assets
        
3. Other long-term assets
        
VI. Goodwills
        
TOTAL ASSETS
748,334768,476777,694808,058861,543
CAPITAL RESOURCES
 		       
A. LIABILITIES
442,690462,844443,973459,135521,052
I. Current liabilities
442,310462,464443,593458,755520,766
1. Borrowings and short-term financial leased liabilities
        
2. Long-term borrowings are due to pay
        
3. Short-term payables to sellers
160,698162,442196,114190,269201,918
4. Advances from customers
1,1967021,9511,5951,748
5. Taxes and other payables to the State Budget
8,6989,66515,5889,31310,945
6. Payables to employees
69,03477,94267,60645,55449,633
7. Short-term accrued expenses
77,59972,88454,561104,298118,196
8. Short-term intercompany payables
        
9. Payables to the scheduled progress of construction contracts
        
10. Short-term unrealized Revenue
72215637614125
11. Other short-term payables
38,79257,11738,27741,32841,783
12. Provision for short term payables
        
13. Bonus and welfare fund
85,57281,55769,12066,25796,518
14. Price stabilization fund
        
15. Repurchasing and reselling transactions in government bonds
        
II. Long-term liabilities
380380380380286
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
380380380380286
6. Borrowings and long-term financial leased liabilities
        
7. Convertible bonds
        
8. Deferred income tax payables
        
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
305,644305,632333,721348,923340,491
I. ShareHolder's equity
305,644305,632333,721348,923340,491
1. Owner's investment capital
209,994209,994209,994209,994209,994
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
53,76253,76253,76253,76268,267
9. Financial reserve funds
        
10. Other funds belonging to owner's equity
        
11. After tax undistributed profit
41,88741,87569,96585,16662,230
- After tax undistributed profit accumulated to the end of prior period
21,49149249270,01620,999
- Profit after tax undistributed this period
20,39641,38369,47315,15041,231
12. Investment capital resource for basic construction
        
13. Assistance fund for arrangement of enterprises
        
14. interest of shareholders who not control
        
II. Funding resources and other funds
        
1. Funding resources
        
2. Funding resources that form fixed assets
        
3. Retrenchment provision fund
        
TOTAL CAPITAL RESOURCES
748,334768,476777,694808,058861,543
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