Income Statement DNA Investment

Stocks

KSD

VN000000KSD9

Household Products

End-of-day quote HANOI S.E. 2026-08-17			5-day change	1st Jan Change
6,100.00 ^VND	+8.93%		+3.39%	+38.64%

07-21	DNA Investment Joint Stock Company Reports Earnings Results for the Second Quarter and Six Months Ended June 30, 2026	CI
04-28	DNA Investment Joint Stock Company Reports Earnings Results for the First Quarter Ended March 31, 2026	CI

6731b604b0f0c3dc6f5bb.NC8ePNjdpJlrovpy2qymRfk9q3g05YN3A4TIA3hwHsY.Rl9yRbC2z_JG1YwEtoHtLLFZkjRFs-w5M_OLURMFc6RbdSl4nbb9yQ7klQ

Published financial data: DNA INVESTMENT

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2023	2024	2025
Revenues	52.36B	47.14B	33.19B
Total Revenues	52.36B	47.14B	33.19B
Cost of Goods Sold, Total	50.42B	41.33B	30.71B
Gross Profit	1.94B	5.8B	2.48B
Selling General & Admin Expenses, Total	4.6B	5.84B	4.09B
Other Operating Expenses, Total	4.6B	5.84B	4.09B
Operating Income	-2.66B	-35.71M	-1.61B
Interest Expense, Total	-450M	-132M	-120M
Interest And Investment Income	515M	1.05B	1.4B
Net Interest Expenses	65.51M	918M	1.28B
Currency Exchange Gains (Loss)	326M	258M	952M
Other Non Operating Income (Expenses)	529M	-57.5M	74.37M
EBT, Excl. Unusual Items	-1.74B	1.08B	697M
Gain (Loss) On Sale Of Assets	1.91B	-1.63B	-126M
EBT, Incl. Unusual Items	168M	-542M	571M
Income Tax Expense	13.39M	172M	44.72M
Earnings From Continuing Operations	154M	-714M	527M
Net Income to Company	154M	-714M	527M
Net Income - (IS)	154M	-714M	527M
Net Income to Common Incl Extra Items	154M	-714M	527M
Net Income to Common Excl. Extra Items	154M	-714M	527M
Per Share Items
Net EPS - Basic	12.86	-59.47	43.89
Basic EPS - Continuing Operations	12.86	-59.47	43.89
Basic Weighted Average Shares Outstanding	12M	12M	12M
Net EPS - Diluted	12.86	-59.47	43.89
Diluted EPS - Continuing Operations	12.86	-59.47	43.89
Diluted Weighted Average Shares Outstanding	12M	12M	12M
Normalized Basic EPS	-90.52	56.42	36.3
Normalized Diluted EPS	-90.52	56.42	36.3
Supplemental Items
EBITDA	-2.17B	4.46B	1.92B
EBITA	-2.66B	-35.71M	-1.61B
EBIT	-2.66B	-35.71M	-1.61B
Total Revenues (As Reported)	52.36B	47.14B	33.19B
Effective Tax Rate - (Ratio)	7.98	-31.69	7.83
Current Domestic Taxes	-	-	44.72M
Total Current Taxes	13.39M	172M	44.72M
Normalized Net Income	-1.09B	677M	436M
Supplemental Operating Expense Items
Selling and Marketing Expenses	889M	724M	675M
General and Administrative Expenses	3.71B	5.11B	3.42B

Fiscal Period: December	2023	2024	2025
Assets
Cash And Equivalents	17.51B	15.01B	12.3B
Short Term Investments	13B	21.21B	13.88B
Total Cash And Short Term Investments	30.51B	36.22B	26.19B
Accounts Receivable, Total	35.86B	36.32B	13.84B
Other Receivables	735M	-	99.86M
Notes Receivable	-	-	13B
Total Receivables	36.6B	36.32B	26.94B
Inventory	7.24B	6.83B	12.95B
Prepaid Expenses	33.18M	12.03M	10.43M
Other Current Assets, Total	6.87B	5.58B	11.86B
Total Current Assets	81.24B	84.96B	77.95B
Gross Property Plant And Equipment	95.65B	83.7B	103B
Accumulated Depreciation	-48.42B	-49.58B	-51.78B
Net Property Plant And Equipment	47.24B	34.12B	51.61B
Long-term Investments	-	-	9B
Other Long-Term Assets, Total	3.49B	3.46B	3.46B
Total Assets	132B	123B	142B
Liabilities
Accounts Payable, Total	389M	241M	80.59M
Accrued Expenses, Total	240M	36.94M	472M
Short-term Borrowings	7.88B	486M	-
Current Income Taxes Payable	-	-	44.72M
Unearned Revenue Current, Total	2.45B	1.46B	2.48B
Other Current Liabilities	91.51M	106M	351M
Total Current Liabilities	11.05B	2.33B	3.42B
Long-Term Debt	-	-	17.85B
Total Liabilities	11.05B	2.33B	21.28B
Common Stock, Total	120B	120B	120B
Retained Earnings	930M	216M	743M
Total Common Equity	121B	120B	121B
Total Equity	121B	120B	121B
Total Liabilities And Equity	132B	123B	142B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	12M	12M	12M
ECS Total Common Shares Outstanding	12M	12M	12M
Book Value / Share	10.08K	10.02K	10.06K
Tangible Book Value	121B	120B	121B
Tangible Book Value Per Share	10.08K	10.02K	10.06K
Total Debt	7.88B	486M	17.85B
Net Debt	-22.63B	-35.74B	-8.33B
Account Code - Inventory Valuation	-	3	3
Inventories - Raw Materials, Total	4.45B	3.58B	1.93B
Inventories - Work In Process, Total	67.01M	-	-
Inventories - Finished Goods, Total	2.73B	3.25B	11.02B
Buildings, Total	44.2B	44.16B	43.26B
Machinery, Total	45.64B	39.26B	39.67B
Full Time Employees	-	27	23
Accumulated Allowance for Doubtful Accounts (Supple)	-	1.2B	-

Fiscal Period: December	2023	2024	2025
Net Income	154M	-714M	527M
Depreciation & Amortization - CF	490M	4.49B	3.53B
Depreciation & Amortization, Total	490M	4.49B	3.53B
Other Operating Activities, Total	8.49B	1.61B	10.45B
Cash from Operations	9.14B	5.39B	14.51B
Capital Expenditure	-	-	-21.23B
Sale of Property, Plant, and Equipment	10.01B	7B	-
Investment in Marketable and Equity Securities, Total	-	-	-9B
Net (Increase) Decrease in Loans Originated / Sold - Investing	-13B	-8B	-5.68B
Other Investing Activities, Total	266M	480M	1.3B
Cash from Investing	-2.72B	-520M	-34.61B
Short Term Debt Issued, Total	28.98B	3.48B	-
Long-Term Debt Issued, Total	-	-	22.16B
Total Debt Issued	28.98B	3.48B	22.16B
Short Term Debt Repaid, Total	-28.36B	-10.87B	-
Long-Term Debt Repaid, Total	-	-	-4.79B
Total Debt Repaid	-28.36B	-10.87B	-4.79B
Cash from Financing	617M	-7.39B	17.37B
Foreign Exchange Rate Adjustments	321M	30.48M	20.21M
Net Change in Cash	7.36B	-2.49B	-2.71B
Supplemental Items
Cash Interest Paid	448M	133M	120M
Cash Income Tax Paid (Refund)	111M	172M	-
Levered Free Cash Flow	-	5.05B	-20.22B
Unlevered Free Cash Flow	-	5.14B	-20.14B
Change In Net Working Capital	-	-665M	1.44B
Net Debt Issued / Repaid	617M	-7.39B	17.37B

Fiscal Period: December	2023	2024	2025
Profitability
Return on Assets	-	-0.02	-0.76
Return on Total Capital	-	-0.02	-0.78
Return On Equity %	-	-0.59	0.44
Return on Common Equity	-	-0.59	0.44
Margin Analysis
Gross Profit Margin %	3.71	12.31	7.47
SG&A Margin	8.78	12.39	12.33
EBITDA Margin %	-4.14	9.46	5.79
EBITA Margin %	-5.08	-0.08	-4.86
EBIT Margin %	-5.08	-0.08	-4.86
Income From Continuing Operations Margin %	0.29	-1.51	1.59
Net Income Margin %	0.29	-1.51	1.59
Net Avail. For Common Margin %	0.29	-1.51	1.59
Normalized Net Income Margin	-2.07	1.44	1.31
Levered Free Cash Flow Margin	-	10.72	-60.91
Unlevered Free Cash Flow Margin	-	10.9	-60.68
Asset Turnover
Asset Turnover	-	0.37	0.25
Fixed Assets Turnover	-	1.16	0.77
Receivables Turnover (Average Receivables)	-	1.31	1.32
Inventory Turnover (Average Inventory)	-	5.87	3.1
Short Term Liquidity
Current Ratio	7.35	36.54	22.76
Quick Ratio	6.07	31.2	11.72
Operating Cash Flow to Current Liabilities	0.83	2.32	4.24
Days Sales Outstanding (Average Receivables)	-	280.24	275.84
Days Outstanding Inventory (Average Inventory)	-	62.32	117.56
Average Days Payable Outstanding	-	2.82	1.59
Cash Conversion Cycle (Average Days)	-	339.74	391.81
Long Term Solvency
Total Debt/Equity	6.51	0.4	14.79
Total Debt / Total Capital	6.11	0.4	12.88
LT Debt/Equity	-	-	14.79
Long-Term Debt / Total Capital	-	-	12.88
Total Liabilities / Total Assets	8.37	1.9	14.98
EBIT / Interest Expense	-5.91	-0.27	-13.45
EBITDA / Interest Expense	-4.82	33.68	16.02
(EBITDA - Capex) / Interest Expense	-4.82	33.68	-161.11
Total Debt / EBITDA	-3.63	0.11	9.3
Net Debt / EBITDA	10.44	-8.02	-4.34
Total Debt / (EBITDA - Capex)	-3.63	0.11	-0.92
Net Debt / (EBITDA - Capex)	10.44	-8.02	0.43
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-	-9.97	-29.59
Gross Profit, 1 Yr. Growth %	-	199	-57.27
EBITDA, 1 Yr. Growth %	-	-305.57	-56.92
EBITA, 1 Yr. Growth %	-	-98.66	4.41K
EBIT, 1 Yr. Growth %	-	-98.66	4.41K
Earnings From Cont. Operations, 1 Yr. Growth %	-	-562.27	-173.81
Net Income, 1 Yr. Growth %	-	-562.27	-173.81
Normalized Net Income, 1 Yr. Growth %	-	-162.33	-35.66
Diluted EPS Before Extra, 1 Yr. Growth %	-	-562.44	-173.8
Accounts Receivable, 1 Yr. Growth %	-	1.29	-61.89
Inventory, 1 Yr. Growth %	-	-5.7	89.59
Net Property, Plant and Equip., 1 Yr. Growth %	-	-27.77	51.27
Total Assets, 1 Yr. Growth %	-	-7.15	15.9
Tangible Book Value, 1 Yr. Growth %	-	-0.59	0.44
Common Equity, 1 Yr. Growth %	-	-0.59	0.44
Cash From Operations, 1 Yr. Growth %	-	-41.06	169.36
Levered Free Cash Flow, 1 Yr. Growth %	-	-	-500.05
Unlevered Free Cash Flow, 1 Yr. Growth %	-	-	-492.14
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-	-	-20.38
Gross Profit, 2 Yr. CAGR %	-	-	13.04
EBITDA, 2 Yr. CAGR %	-	-	-5.89
EBITA, 2 Yr. CAGR %	-	-	-22.13
EBIT, 2 Yr. CAGR %	-	-	-22.13
Earnings From Cont. Operations, 2 Yr. CAGR %	-	-	84.71
Net Income, 2 Yr. CAGR %	-	-	84.71
Normalized Net Income, 2 Yr. CAGR %	-	-	-36.68
Diluted EPS Before Extra, 2 Yr. CAGR %	-	-	84.74
Accounts Receivable, 2 Yr. CAGR %	-	-	-37.87
Inventory, 2 Yr. CAGR %	-	-	33.71
Net Property, Plant and Equip., 2 Yr. CAGR %	-	-	4.53
Total Assets, 2 Yr. CAGR %	-	-	3.74
Tangible Book Value, 2 Yr. CAGR %	-	-	-0.08
Common Equity, 2 Yr. CAGR %	-	-	-0.08
Cash From Operations, 2 Yr. CAGR %	-	-	26