Ipa Investments Group JSC (HNX:IPA)

Ipa Investments Group JSC Income Statement

Financials in millions VND. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Jan 1, 2024	Dec 31, 2022	Jan 1, 2022	Jan 1, 2021
Revenue	534,307	560,055	347,191	294,572	266,910	248,108
Revenue Growth (YoY)	5.39%	61.31%	17.86%	10.36%	7.58%	7.02%
Selling, General & Admin	86,563	73,691	63,575	70,081	47,534	49,729
Other Operating Expenses	269,133	280,749	207,405	138,065	121,685	151,251
Total Operating Expenses	355,696	354,439	270,980	208,147	169,219	200,981
Operating Income	178,611	205,615	76,211	86,425	97,691	47,128
Interest Expense	-124,433	-372,790	-430,914	-468,665	-232,843	-99,703
Interest Income	263,538	369,102	311,704	578,830	1,604,634	112,736
Net Interest Expense	139,106	-3,688	-119,211	110,166	1,371,791	13,033
Income (Loss) on Equity Investments	280,615	280,681	482,297	288,123	373,789	104,437
Currency Exchange Gain (Loss)	-	-	5.03	-	37	-67.75
Other Non-Operating Income (Expenses)	-3,303	-1,574	-1,420	2,685	-3,756	14,099
EBT Excluding Unusual Items	595,028	481,033	437,883	487,399	1,839,553	178,630
Impairment of Goodwill	-9,724	-9,724	-	-	-	-
Gain (Loss) on Sale of Investments	46,069	46,069	-94,420	-407,888	-1,111	7,972
Gain (Loss) on Sale of Assets	-	-	-	-	-49,228	-
Pretax Income	631,373	517,378	343,463	79,511	1,789,214	186,602
Income Tax Expense	37,754	47,256	7,695	-53,660	195,262	1,296
Earnings From Continuing Ops.	593,618	470,123	335,768	133,171	1,593,953	185,306
Minority Interest in Earnings	-46,557	-58,668	-37,100	-38,516	-34,626	-15,925
Net Income	547,062	411,454	298,667	94,655	1,559,327	169,381
Net Income to Common	547,062	411,454	298,667	94,655	1,559,327	169,381
Net Income Growth	19.10%	37.76%	215.53%	-93.93%	820.60%	30.53%
Shares Outstanding (Basic)	214	214	214	214	214	221
Shares Outstanding (Diluted)	214	214	214	214	214	221
Shares Change (YoY)	-0.03%	-	-	-	-3.21%	5.49%
EPS (Basic)	2558.18	1924.16	1396.71	442.65	7292.17	766.65
EPS (Diluted)	2558.02	1924.00	1396.71	442.65	7292.17	766.65
EPS Growth	19.13%	37.75%	215.53%	-93.93%	851.18%	23.74%
Free Cash Flow	881,971	354,011	387,450	-1,270,864	-15,876	-151,969
Free Cash Flow Per Share	4124.29	1655.53	1811.91	-5943.18	-74.24	-687.84
Profit Margin	102.39%	73.47%	86.02%	32.13%	584.21%	68.27%
Free Cash Flow Margin	165.07%	63.21%	111.60%	-431.43%	-5.95%	-61.25%
EBITDA	233,884	270,093	151,130	147,904	150,941	101,164
EBITDA Margin	43.77%	48.23%	43.53%	50.21%	56.55%	40.77%
D&A For EBITDA	55,273	64,477	74,919	61,479	53,250	54,036
EBIT	178,611	205,615	76,211	86,425	97,691	47,128
EBIT Margin	33.43%	36.71%	21.95%	29.34%	36.60%	19.00%
Effective Tax Rate	5.98%	9.13%	2.24%	-	10.91%	0.69%
Revenue as Reported	534,307	560,055	347,191	294,572	266,910	248,108

Source: S&P Global Market Intelligence. Utility template. Financial Sources.