Century Synthetic Fiber : 4Q2022 Consolidated Financial Statements

QUARTERLY FINANCIAL STATEMENTS December 31, 2022

	QUARTERLY BALANCE SHEET
	December 31, 2022
Code	ASSETS	As at 31/12/2022	As at 31/12/2021
100	A. CURRENT ASSETS	1,195,787,125,808	986,230,344,776
110	I. Cash and cash equivalents	415,284,187,348	366,205,978,093
111	1.	Cash	20,784,187,348	24,205,978,093
112	2.	Cash equivalents	394,500,000,000	342,000,000,000
120	II. Short-term investment	-	-
121	1.	Held for trading Securities	-
122	2.	Provision for devaluation of held for	-
trading securities
123	3.	Held-to-maturity investment	-	-
130	III. Current accounts receivable	223,556,425,218	87,022,805,785
131	1.	Short-term trade receivables	69,403,486,758	69,083,156,471
132	2.	Short-term advances to suppliers	151,583,002,317	16,351,481,025
133	3.	Intra-company current receivables	-
134	4.	Receivables based on stages of	-
construction contract schedule
135	5.	Current loans receivable	-
136	6.	Other short-term receivables	2,569,936,143	1,588,168,289
137	7.	Provision for current doubt debts	-
139	8.	Shortage of assets awaiting solution	-	-
140	IV. Inventories	466,136,524,256	471,504,991,659
141	1.	Inventories	472,682,334,984	490,920,247,655
149	2.	Provision for obsolete inventories	(6,545,810,728)	(19,415,255,996)
150	V. Other current assets	90,809,988,986	61,496,569,239
151	1.	Short-term prepaid expenses	2,302,820,309	5,930,866,811
152	2.	Value-added tax deductible	84,180,175,359	42,013,872,115
153	3.	Tax and other receivables from the	4,326,993,318	13,551,830,313
State
154	4.	Government bond trading transaction	-
155	5.	Other current assets	-
200	B. NON-CURRENT ASSETS	927,440,819,235	984,909,304,450
210	I. Non-current receivables	3,471,000,000	11,279,690,982

1. 1. Non-current trade receivables
   2. Non-current advanced payments to
2. suppliers
3. 3. Working capital provided to sub-units
4. 4. Intra-companynon-current receivables

215	Non-current loan receivables	3,471,000,000	11,279,690,982
216	5.	Other non-current receivables
219	6.	Provision for non-current doubt debts
220	II. Fixed assets	730,566,913,796	806,745,403,454
221	1.	Tangible fixed assets	730,566,913,796	806,644,500,122
222	Cost	2,088,323,320,799	2,058,140,940,344
223	Accumulated depreciation	(1,357,756,407,003)	(1,251,496,440,222)
224	2.	Finance lease fixed assets	-	-

1. Cost
2. Accumulated depreciation

227	3. Intangible assets	-	100,903,332
228	Cost	14,385,298,205	14,385,298,205
229	Accumulated amortisation	(14,385,298,205)	(14,284,394,873)
230	III. Investment property	-	-

1. Cost
2. Accumulated depreciation

240	IV. Long-term asset in progress	40,942,507,371	24,178,132,004
241	1.	Non-current work in progress
242	2.	Construction in progress	40,942,507,371	24,178,132,004
250	V. Long-term investment	13,800,000,000	6,097,134,018

251 1. Investments in subsidiaries

-

252 2. Investments in associates and joint- ventures

253	3.	Investments in equity of other entities	13,800,000,000	6,097,134,018
254	4.	Provision for devaluation of non-current	-
financial investments
255	5.	Held to maturity investments
258	6.	Other long-term investments	-
259	7.	Provisions for devaluation of long-term	-
investments
260	IV. Other long-term assets	138,660,398,068	136,608,943,992
261	1.	Long-term prepaid expenses	137,113,161,398	133,546,225,816
262	2.	Deferred tax assets	1,547,236,670	3,062,718,176

263 3. Non-current equipment, supplies and spare parts for replacement

268	4.	Other non-current assets
270	TOTAL ASSETS	2,123,227,945,043	1,971,139,649,226
300	C. LIABILITIES	584,040,774,218	712,146,217,980
310	I. Current liabilities	583,769,776,051	711,866,113,607
311	1.	Short-term trade payables	219,838,323,822	291,395,910,347
312	2.	Short-term advances from customers	8,787,390,834	41,623,436,088
313	3.	Statutory obligations	2,871,062,545	11,810,815,168
314	4.	Payables to employees	24,626,980,550	26,624,030,474
315	5.	Short-term accrued expenses	6,152,660,686	8,266,264,038

1. 6. Intra-Company current payables
2. 7. Payables based on stages of construction contract schedule

318	8.	Current unrealized revenue	-
319	9.	Other short-term payables	7,697,174,880	6,233,724,905
320	10.	Current loans and finance lease	308,095,357,806	321,327,876,336
liabilities
321	11.	Provision for current payables
322	12.	Bonus and welfare funds	5,700,824,928	4,584,056,251

1. 13. Price stabilization fund
2. 14. Government bond purchased for resale

330	II. Non-current liabilities	270,998,167	280,104,373
331	1.	Non-current trade payables	-
332	2.	Non-current deferred revenue	-
333	3.	Non-current payable expenses	-
334	4.	Intra-company payables for operating	-
capital received
335	5.	Non-current payables	-
336	6.	Non-current unrealized revenue	-
337	7.	Other non-current payables	-	-
338	8.	Non-current loans and finance lease	-	-
liabilities
339	9.	Transition bonds
340	10. Preference stocks
341	11. Deferred income tax payable
342	12. Provision for non-current payables	270,998,167	280,104,373

343 13. Science and technology development fund

400	D. OWNERS' EQUITY	1,539,187,170,825	1,258,993,431,246
410	I. Capital	1,539,187,170,825	1,258,993,431,246
411	1. Share capital	843,638,250,000	707,269,440,000
411a	-	Shares with voting rights	843,638,250,000	707,269,440,000
411b	-	Treasury shares

1. 2. Capital surplus
2. 3. Conversion option on convertible bonds
3. 4. Owners' other capital
4. 5. Treasury stocks
5. 6. Differences upon asset revaluation
6. 7. Exchange rate differences
7. 8. Investment and development fund
8. 9. Enterprise reorganization assistance fund
9. 10. Other equity fund
10. 11. Undistributed earnings

421a	-	Undistributed earnings by the end of
prior years
421b	-	Undistributed earnings of current year

422 12. Construction investment fund

1. 13. Uncontrolled shareholders' benefits
2. II. Other funds
3. 1. Funds
4. 2. Funds that form fixed assets

440 TOTAL LIABILITIES AND OWNERS' EQUITY

40,824,578,87235,093,198,872

(42,410,550,000)(42,410,550,000)

1,219,011,0001,219,011,000

695,915,880,953557,822,331,374

455,544,390,374279,342,679,536

240,371,490,579278,479,651,838

-

-

2,123,227,945,0431,971,139,649,226

QUARTERLY INCOME STATEMENTS

December 31, 2022

Code	Q4.2022	Q4.2021	YTD 31 Dec 2022	YTD 31 Dec 2021
1.Revenue from sale of goods	430,631,667,873	496,984,682,331	2,116,780,568,379	2,043,370,881,890
2.Deductions	814,043,520	228,551,520	2,248,877,567	982,169,267
3.Net revenue from sale of	429,817,624,353	496,756,130,811	2,114,531,690,812	2,042,388,712,623
goods
4.Cost of goods sold	365,968,684,461	421,560,076,160	1,742,787,181,742	1,667,905,910,801
5.Gross profit from sale of	63,848,939,892	75,196,054,651	371,744,509,070	374,482,801,822
goods
6.Finance income	17,310,381,847	5,935,402,415	29,340,143,578	18,043,108,556
7.Financial expenses	12,261,745,620	2,570,528,207	48,364,243,092	8,691,611,219
- Of which: Interest expense	3,617,385,596	1,422,680,828	9,128,352,047	5,319,270,025
8.Shares of loss in an associate		-		-
9.Selling expenses	3,571,289,076	5,675,752,250	19,448,338,303	27,145,444,741
10.General and administrative	17,099,505,615	19,768,308,648	64,195,797,999	71,510,694,737
expenses
11.Operating profit	48,226,781,428	53,116,867,961	269,076,273,254	285,178,159,681
12.Other income	368,422,144	176,863,135	713,832,657	722,041,900
13.Other expenses	1,196,773	97,156	82,206,814	161,637,493
14.Other profit (loss)	367,225,371	176,765,979	631,625,843	560,404,407
15. Accounting profit before tax	48,594,006,799	53,293,633,940	269,707,899,097	285,738,564,088
expense	5,932,700,692	(21,840,073,119)	27,820,927,012	4,754,187,463
17. Deferred tax income (expense)	(227,522,928)	(71,937,257)	1,515,481,506	2,504,724,787
18.Net profit after tax	42,888,829,035	75,205,644,316	240,371,490,579	278,479,651,838
19.Net profit after tax attributable		-
to shareholders of the parent
20.Net profit tax of uncontrolled		-
shareholders
21.Basic earnings per share	621	1,103	3,480	4,084
22.Diluted earnings per share			-	.

Note: Q4.2022 has been updated according to 2021 audited statements (separate income and financial expenses 16.042.994 đ; decrease cost of goods sold 32.532.266đ, increase profit before and profit after tax)