Income Statement Cantho Pesticides

Stocks

CPC

VN000000CPC4

Agricultural Chemicals

End-of-day quote HANOI S.E. 2026-10-02			5-day change	1st Jan Change
16,700.00 ^VND	-0.60%		-0.60%	-5.11%

07-19	Can Tho Pesticides Joint Stock Company Reports Earnings Results for the Second Quarter and Six Months Ended June 30, 2026	CI
04-19	Can Tho Pesticides Joint Stock Company Reports Earnings Results for the First Quarter Ended March 31, 2026	CI

4a0e2e3481b527f8b25e4b02295780.fSdh3pgQz1ZHc7fAs4YX9wms5WkCRpyPFrGTu0jr58w.HBYOmcdS9mAvMe3w1rFks1_digpmPvO2c_XLgzi6so0HHyvqqmCpIgU1gw

Published financial data: CANTHO PESTICIDES

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2023 (VND)	2024 (VND)	2025 (VND)
Revenues	189B	190B	171B
Total Revenues	189B	190B	171B
Cost of Goods Sold, Total	147B	148B	132B
Gross Profit	42.35B	41.54B	39.63B
Selling General & Admin Expenses, Total	30.55B	27.26B	29.18B
Other Operating Expenses, Total	30.55B	27.26B	29.18B
Operating Income	11.8B	14.27B	10.45B
Interest Expense, Total	-1.15B	-595M	-808M
Interest And Investment Income	2.82B	2.51B	2.58B
Net Interest Expenses	1.68B	1.91B	1.77B
Currency Exchange Gains (Loss)	-621M	-1.26B	-975M
Other Non Operating Income (Expenses)	-360M	-1.18B	110M
EBT, Excl. Unusual Items	12.5B	13.75B	11.36B
Gain (Loss) On Sale Of Assets	311M	1.23B	-
EBT, Incl. Unusual Items	12.81B	14.98B	11.36B
Income Tax Expense	2.6B	4.98B	2.33B
Earnings From Continuing Operations	10.21B	10B	9.04B
Net Income to Company	10.21B	10B	9.04B
Net Income - (IS)	10.21B	10B	9.04B
Preferred Dividend and Other Adjustments	1.86B	1.39B	1.59B
Net Income to Common Incl Extra Items	8.35B	8.62B	7.44B
Net Income to Common Excl. Extra Items	8.35B	8.62B	7.44B
Per Share Items
Net EPS - Basic	2.05K	2.11K	1.82K
Basic EPS - Continuing Operations	2.05K	2.11K	1.82K
Basic Weighted Average Shares Outstanding	4.08M	4.08M	4.08M
Net EPS - Diluted	2.04K	2.11K	1.82K
Diluted EPS - Continuing Operations	2.04K	2.11K	1.82K
Diluted Weighted Average Shares Outstanding	4.08M	4.08M	4.08M
Normalized Basic EPS	1.91K	2.11K	1.74K
Normalized Diluted EPS	1.91K	2.11K	1.74K
Dividend Per Share	-	1.8K	-
Payout Ratio	59.98	73.46	81.3
Supplemental Items
EBITDA	13.11B	18.24B	14.41B
EBITA	11.8B	14.27B	10.45B
EBIT	11.8B	14.27B	10.45B
EBITDAR	13.24B	18.37B	14.54B
Total Revenues (As Reported)	189B	190B	171B
Effective Tax Rate - (Ratio)	20.32	33.22	20.47
Current Domestic Taxes	2.6B	4.98B	2.33B
Total Current Taxes	2.6B	4.98B	2.33B
Normalized Net Income	7.81B	8.59B	7.1B
Supplemental Operating Expense Items
Selling and Marketing Expenses	17.96B	15.05B	15.48B
General and Administrative Expenses	12.46B	12.08B	13.57B
Net Rental Expense, Total	131M	131M	131M
Imputed Operating Lease Interest Expense	-	91.51M	69.94M
Imputed Operating Lease Depreciation	-	39.32M	60.89M

Fiscal Period: December	2023 (VND)	2024 (VND)	2025 (VND)
Assets
Cash And Equivalents	47.61B	14.44B	2.19B
Short Term Investments	24B	48B	37B
Total Cash And Short Term Investments	71.61B	62.44B	39.19B
Accounts Receivable, Total	20.26B	15.72B	42.58B
Other Receivables	6.33B	8.43B	8.24B
Total Receivables	26.6B	24.15B	50.82B
Inventory	16.72B	15.45B	27.12B
Prepaid Expenses	146M	210M	227M
Other Current Assets, Total	905M	1.58B	1.23B
Total Current Assets	116B	104B	119B
Gross Property Plant And Equipment	58.91B	59.73B	60.96B
Accumulated Depreciation	-43.21B	-42.42B	-46.37B
Net Property Plant And Equipment	15.7B	17.31B	14.58B
Other Intangibles, Total	12.5M	4.17M	0
Other Long-Term Assets, Total	2.01B	2.09B	1.86B
Total Assets	134B	123B	135B
Liabilities
Accounts Payable, Total	10.59B	9.19B	13.49B
Accrued Expenses, Total	27.96B	17.44B	7.76B
Short-term Borrowings	7.52B	6.09B	18.09B
Current Income Taxes Payable	394M	1.19B	1.94B
Other Current Liabilities	1.73B	3.01B	7.58B
Total Current Liabilities	48.19B	36.93B	48.86B
Total Liabilities	48.19B	36.93B	48.86B
Common Stock, Total	43.03B	43.03B	43.03B
Additional Paid In Capital	8.29B	8.29B	8.29B
Retained Earnings	25.92B	26.71B	26.58B
Treasury Stock	-4B	-4B	-4B
Comprehensive Income and Other	12.26B	12.26B	12.26B
Total Common Equity	85.5B	86.3B	86.16B
Total Equity	85.5B	86.3B	86.16B
Total Liabilities And Equity	134B	123B	135B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	4.08M	4.08M	4.08M
ECS Total Common Shares Outstanding	4.08M	4.08M	4.08M
Book Value / Share	20.95K	21.14K	21.11K
Tangible Book Value	85.49B	86.29B	86.16B
Tangible Book Value Per Share	20.95K	21.14K	21.11K
Total Debt	7.52B	6.09B	18.09B
Net Debt	-64.09B	-56.35B	-21.1B
Debt Equivalent Oper. Leases	1.05B	1.05B	1.05B
Account Code - Inventory Valuation	-	3	3
Inventories - Raw Materials, Total	14.35B	14.43B	23.1B
Inventories - Finished Goods, Total	4.1B	2.27B	5.09B
Buildings, Total	23.84B	23.84B	23.84B
Machinery, Total	34.05B	34.86B	36.09B
Full Time Employees	-	173	171
Accumulated Allowance for Doubtful Accounts (Supple)	8.59B	8.52B	8.32B

Fiscal Period: December	2023 (VND)	2024 (VND)	2025 (VND)
Net Income	10.21B	10B	9.04B
Depreciation & Amortization - CF	1.31B	3.97B	3.95B
Depreciation & Amortization, Total	1.31B	3.97B	3.95B
Amortization of Deferred Charges, Total - (CF)	-	8.33M	4.17M
Other Operating Activities, Total	21.58B	-14.7B	-48.31B
Cash from Operations	33.1B	-723M	-35.31B
Capital Expenditure	-3.87B	-5.58B	-1.23B
Sale of Property, Plant, and Equipment	786M	1.23B	-
Net (Increase) Decrease in Loans Originated / Sold - Investing	-13B	-22B	17B
Other Investing Activities, Total	2.32B	2.68B	2.64B
Cash from Investing	-13.76B	-23.67B	18.41B
Short Term Debt Issued, Total	86.13B	76.09B	80.44B
Total Debt Issued	86.13B	76.09B	80.44B
Short Term Debt Repaid, Total	-85.81B	-77.51B	-68.44B
Total Debt Repaid	-85.81B	-77.51B	-68.44B
Common Dividends Paid	-6.12B	-7.35B	-7.35B
Common & Preferred Stock Dividends Paid	-6.12B	-7.35B	-7.35B
Cash from Financing	-5.8B	-8.77B	4.65B
Foreign Exchange Rate Adjustments	176M	-	-1.33M
Net Change in Cash	13.71B	-33.17B	-12.25B
Supplemental Items
Cash Interest Paid	1.14B	606M	798M
Cash Income Tax Paid (Refund)	3.3B	4.18B	1.58B
Levered Free Cash Flow	-	92.51M	-29.32B
Unlevered Free Cash Flow	-	464M	-28.81B
Change In Net Working Capital	-	6.85B	38.07B
Net Debt Issued / Repaid	319M	-1.43B	11.99B

Fiscal Period: December	2023 (VND)	2024 (VND)	2025 (VND)
Profitability
Return on Assets	-	6.94	5.06
Return on Total Capital	-	9.62	6.65
Return On Equity %	-	11.64	10.48
Return on Common Equity	-	10.03	8.63
Margin Analysis
Gross Profit Margin %	22.37	21.86	23.14
SG&A Margin	16.13	14.35	17.03
EBITDA Margin %	6.92	9.6	8.41
EBITA Margin %	6.23	7.51	6.1
EBIT Margin %	6.23	7.51	6.1
Income From Continuing Operations Margin %	5.39	5.26	5.27
Net Income Margin %	5.39	5.26	5.27
Net Avail. For Common Margin %	4.41	4.53	4.34
Normalized Net Income Margin	4.13	4.52	4.15
Levered Free Cash Flow Margin	-	0.05	-17.11
Unlevered Free Cash Flow Margin	-	0.24	-16.82
Asset Turnover
Asset Turnover	-	1.48	1.33
Fixed Assets Turnover	-	11.52	10.74
Receivables Turnover (Average Receivables)	-	10.56	5.88
Inventory Turnover (Average Inventory)	-	9.23	6.19
Short Term Liquidity
Current Ratio	2.41	2.81	2.43
Quick Ratio	2.04	2.34	1.84
Operating Cash Flow to Current Liabilities	0.69	-0.02	-0.72
Days Sales Outstanding (Average Receivables)	-	34.65	62.11
Days Outstanding Inventory (Average Inventory)	-	39.64	58.99
Average Days Payable Outstanding	-	24.59	28.88
Cash Conversion Cycle (Average Days)	-	49.7	92.22
Long Term Solvency
Total Debt/Equity	8.79	7.06	20.99
Total Debt / Total Capital	8.08	6.6	17.35
Total Liabilities / Total Assets	36.04	29.97	36.19
EBIT / Interest Expense	10.3	23.98	12.94
EBITDA / Interest Expense	11.45	30.65	17.83
(EBITDA - Capex) / Interest Expense	8.07	21.28	16.31
Total Debt / EBITDA	0.57	0.33	1.26
Net Debt / EBITDA	-4.89	-3.09	-1.46
Total Debt / (EBITDA - Capex)	0.81	0.48	1.37
Net Debt / (EBITDA - Capex)	-6.93	-4.45	-1.6
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-	0.35	-9.85
Gross Profit, 1 Yr. Growth %	-	-1.93	-4.58
EBITDA, 1 Yr. Growth %	-	39.12	-21.02
EBITA, 1 Yr. Growth %	-	20.93	-26.76
EBIT, 1 Yr. Growth %	-	20.93	-26.76
Earnings From Cont. Operations, 1 Yr. Growth %	-	-2.02	-9.65
Net Income, 1 Yr. Growth %	-	-2.02	-9.65
Normalized Net Income, 1 Yr. Growth %	-	10.01	-17.37
Diluted EPS Before Extra, 1 Yr. Growth %	-	3.23	-11.17
Accounts Receivable, 1 Yr. Growth %	-	-22.44	170.92
Inventory, 1 Yr. Growth %	-	-7.61	75.55
Net Property, Plant and Equip., 1 Yr. Growth %	-	10.27	-15.73
Total Assets, 1 Yr. Growth %	-	-7.83	9.57
Tangible Book Value, 1 Yr. Growth %	-	0.94	-0.15
Common Equity, 1 Yr. Growth %	-	0.93	-0.16
Cash From Operations, 1 Yr. Growth %	-	-102.18	-2.86K
Capital Expenditures, 1 Yr. Growth %	-	44.26	-77.95
Levered Free Cash Flow, 1 Yr. Growth %	-	-	654.65
Unlevered Free Cash Flow, 1 Yr. Growth %	-	-	720.18
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-	-	-4.88
Gross Profit, 2 Yr. CAGR %	-	-	-3.26
EBITDA, 2 Yr. CAGR %	-	-	4.82
EBITA, 2 Yr. CAGR %	-	-	-5.89
EBIT, 2 Yr. CAGR %	-	-	-5.89
Earnings From Cont. Operations, 2 Yr. CAGR %	-	-	-5.91
Net Income, 2 Yr. CAGR %	-	-	-5.91
Normalized Net Income, 2 Yr. CAGR %	-	-	-4.66
Diluted EPS Before Extra, 2 Yr. CAGR %	-	-	-5.58
Accounts Receivable, 2 Yr. CAGR %	-	-	44.96
Inventory, 2 Yr. CAGR %	-	-	27.36
Net Property, Plant and Equip., 2 Yr. CAGR %	-	-	-3.61
Total Assets, 2 Yr. CAGR %	-	-	0.5
Tangible Book Value, 2 Yr. CAGR %	-	-	0.39
Common Equity, 2 Yr. CAGR %	-	-	0.38
Cash From Operations, 2 Yr. CAGR %	-	-	3.29
Capital Expenditures, 2 Yr. CAGR %	-	-	-43.6