Income Statement DNA Investment

Stocks

KSD

VN000000KSD9

Household Products

End-of-day quote HANOI S.E. 02/10/2026			5-day change	1st Jan Change
5,100.00 ^VND	+2.00%		-5.56%	+15.91%

21/07	DNA Investment Joint Stock Company Reports Earnings Results for the Second Quarter and Six Months Ended June 30, 2026	CI
29/04	DNA Investment Joint Stock Company Reports Earnings Results for the First Quarter Ended March 31, 2026	CI

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Published financial data: DNA INVESTMENT

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2023 (VND)	2024 (VND)	2025 (VND)
Revenues	5.24TCr	4.71TCr	3.32TCr
Total Revenues	5.24TCr	4.71TCr	3.32TCr
Cost of Goods Sold, Total	5.04TCr	4.13TCr	3.07TCr
Gross Profit	194.11Cr	580.37Cr	248.01Cr
Selling General & Admin Expenses, Total	459.95Cr	583.94Cr	409.2Cr
Other Operating Expenses, Total	459.95Cr	583.94Cr	409.2Cr
Operating Income	-265.84Cr	-3.57Cr	-161.18Cr
Interest Expense, Total	-45Cr	-13Cr	-12Cr
Interest And Investment Income	52Cr	105.04Cr	140.23Cr
Net Interest Expenses	6.55Cr	92Cr	128.25Cr
Currency Exchange Gains (Loss)	33Cr	26Cr	95Cr
Other Non Operating Income (Expenses)	53Cr	-5.75Cr	7.44Cr
EBT, Excl. Unusual Items	-173.8Cr	108.33Cr	70Cr
Gain (Loss) On Sale Of Assets	190.57Cr	-162.51Cr	-13Cr
EBT, Incl. Unusual Items	17Cr	-54Cr	57Cr
Income Tax Expense	1.34Cr	17Cr	4.47Cr
Earnings From Continuing Operations	15Cr	-71Cr	53Cr
Net Income to Company	15Cr	-71Cr	53Cr
Net Income - (IS)	15Cr	-71Cr	53Cr
Net Income to Common Incl Extra Items	15Cr	-71Cr	53Cr
Net Income to Common Excl. Extra Items	15Cr	-71Cr	53Cr
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	1.2Cr	1.2Cr	1.2Cr
Net EPS - Diluted	12.86	-59.47	43.89
Diluted EPS - Continuing Operations	12.86	-59.47	43.89
Diluted Weighted Average Shares Outstanding	1.2Cr	1.2Cr	1.2Cr
Normalized Basic EPS	-90.52	56.42	36.3
Normalized Diluted EPS	-90.52	56.42	36.3
Supplemental Items
EBITDA	-216.85Cr	445.78Cr	192.06Cr
EBITA	-265.84Cr	-3.57Cr	-161.18Cr
EBIT	-265.84Cr	-3.57Cr	-161.18Cr
Total Revenues (As Reported)	5.24TCr	4.71TCr	3.32TCr
Effective Tax Rate - (Ratio)	7.98	-31.69	7.83
Current Domestic Taxes	-	-	4.47Cr
Total Current Taxes	1.34Cr	17Cr	4.47Cr
Normalized Net Income	-108.62Cr	68Cr	44Cr
Supplemental Operating Expense Items
Selling and Marketing Expenses	89Cr	72Cr	68Cr
General and Administrative Expenses	371Cr	511.49Cr	341.69Cr

Fiscal Period: December	2023 (VND)	2024 (VND)	2025 (VND)
Assets
Cash And Equivalents	1.75TCr	1.5TCr	1.23TCr
Short Term Investments	1.3TCr	2.12TCr	1.39TCr
Total Cash And Short Term Investments	3.05TCr	3.62TCr	2.62TCr
Accounts Receivable, Total	3.59TCr	3.63TCr	1.38TCr
Other Receivables	74Cr	-	9.99Cr
Notes Receivable	-	-	1.3TCr
Total Receivables	3.66TCr	3.63TCr	2.69TCr
Inventory	724.43Cr	683.12Cr	1.3TCr
Prepaid Expenses	3.32Cr	1.2Cr	1.04Cr
Other Current Assets, Total	686.58Cr	557.58Cr	1.19TCr
Total Current Assets	8.12TCr	8.5TCr	7.8TCr
Gross Property Plant And Equipment	9.57TCr	8.37TCr	10TCr
Accumulated Depreciation	-4.84TCr	-4.96TCr	-5.18TCr
Net Property Plant And Equipment	4.72TCr	3.41TCr	5.16TCr
Long-term Investments	-	-	900Cr
Other Long-Term Assets, Total	349.44Cr	346.04Cr	345.8Cr
Total Assets	13TCr	12TCr	14TCr
Liabilities
Accounts Payable, Total	39Cr	24Cr	8.06Cr
Accrued Expenses, Total	24Cr	3.69Cr	47Cr
Short-term Borrowings	787.53Cr	49Cr	-
Current Income Taxes Payable	-	-	4.47Cr
Unearned Revenue Current, Total	245.15Cr	145.63Cr	247.69Cr
Other Current Liabilities	9.15Cr	11Cr	35Cr
Total Current Liabilities	1.1TCr	232.54Cr	342.46Cr
Long-Term Debt	-	-	1.79TCr
Total Liabilities	1.1TCr	232.54Cr	2.13TCr
Common Stock, Total	12TCr	12TCr	12TCr
Retained Earnings	93Cr	22Cr	74Cr
Total Common Equity	12TCr	12TCr	12TCr
Total Equity	12TCr	12TCr	12TCr
Total Liabilities And Equity	13TCr	12TCr	14TCr
Supplemental Items
ECS Total Shares Outstanding on Filing Date	1.2Cr	1.2Cr	1.2Cr
ECS Total Common Shares Outstanding	1.2Cr	1.2Cr	1.2Cr
Book Value / Share	10.08T	10.02T	10.06T
Tangible Book Value	12TCr	12TCr	12TCr
Tangible Book Value Per Share	10.08T	10.02T	10.06T
Total Debt	787.53Cr	49Cr	1.79TCr
Net Debt	-2.26TCr	-3.57TCr	-833.47Cr
Account Code - Inventory Valuation	-	3	3
Inventories - Raw Materials, Total	444.92Cr	358.18Cr	192.73Cr
Inventories - Work In Process, Total	6.7Cr	-	-
Inventories - Finished Goods, Total	272.81Cr	324.94Cr	1.1TCr
Buildings, Total	4.42TCr	4.42TCr	4.33TCr
Machinery, Total	4.56TCr	3.93TCr	3.97TCr
Full Time Employees	-	27	23
Accumulated Allowance for Doubtful Accounts (Supple)	-	120Cr	-

Fiscal Period: December	2023 (VND)	2024 (VND)	2025 (VND)
Net Income	15Cr	-71Cr	53Cr
Depreciation & Amortization - CF	49Cr	449.35Cr	353.24Cr
Depreciation & Amortization, Total	49Cr	449.35Cr	353.24Cr
Other Operating Activities, Total	849.4Cr	160.62Cr	1.04TCr
Cash from Operations	913.83Cr	538.62Cr	1.45TCr
Capital Expenditure	-	-	-2.12TCr
Sale of Property, Plant, and Equipment	1TCr	700Cr	-
Investment in Marketable and Equity Securities, Total	-	-	-900Cr
Net (Increase) Decrease in Loans Originated / Sold - Investing	-1.3TCr	-800Cr	-567.67Cr
Other Investing Activities, Total	27Cr	48Cr	130.25Cr
Cash from Investing	-271.99Cr	-52Cr	-3.46TCr
Short Term Debt Issued, Total	2.9TCr	348.15Cr	-
Long-Term Debt Issued, Total	-	-	2.22TCr
Total Debt Issued	2.9TCr	348.15Cr	2.22TCr
Short Term Debt Repaid, Total	-2.84TCr	-1.09TCr	-
Long-Term Debt Repaid, Total	-	-	-478.84Cr
Total Debt Repaid	-2.84TCr	-1.09TCr	-478.84Cr
Cash from Financing	62Cr	-738.97Cr	1.74TCr
Foreign Exchange Rate Adjustments	32Cr	3.05Cr	2.02Cr
Net Change in Cash	735.65Cr	-249.35Cr	-270.84Cr
Supplemental Items
Cash Interest Paid	45Cr	13Cr	12Cr
Cash Income Tax Paid (Refund)	11Cr	17Cr	-
Levered Free Cash Flow	-	505.35Cr	-2.02TCr
Unlevered Free Cash Flow	-	513.62Cr	-2.01TCr
Change In Net Working Capital	-	-67Cr	143.55Cr
Net Debt Issued / Repaid	62Cr	-738.97Cr	1.74TCr

Fiscal Period: December	2023 (VND)	2024 (VND)	2025 (VND)
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	4.41T
EBIT, 1 Yr. Growth %	-	-98.66	4.41T
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