3-2 Investment And Construction JSC (HOSE:C32)

HOSE:C32 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	Jun 30, 2025	Dec 31, 2024	Jan 1, 2024	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Revenue	475,093	626,832	494,116	571,763	515,893	638,219
Revenue Growth (YoY)	-24.40%	26.86%	-13.58%	10.83%	-19.17%	-20.43%
Cost of Revenue	418,243	568,825	446,721	510,016	443,744	512,513
Gross Profit	56,850	58,007	47,395	61,748	72,149	125,706
Selling, General & Admin	43,375	49,088	68,530	39,449	46,748	39,209
Operating Expenses	43,375	49,088	68,530	39,449	46,748	39,209
Operating Income	13,475	8,918	-21,135	22,299	25,401	86,498
Interest Expense	-10,347	-11,742	-17,839	-15,213	-12,288	-17,779
Interest & Investment Income	6,992	6,884	8,250	9,216	9,927	15,226
Earnings From Equity Investments	6,385	2,451	-31.15	8,112	12,179	7,042
Other Non Operating Income (Expenses)	-14,829	2,193	-66.88	4,679	3,055	8,100
EBT Excluding Unusual Items	1,676	8,705	-30,822	29,093	38,274	99,086
Gain (Loss) on Sale of Investments	-727.11	-727.11	3,246	-5,792	46,627	956.11
Gain (Loss) on Sale of Assets	82.61	82.61	594.3	573.07	6,527	215.98
Other Unusual Items	126.93	126.93	-	-82.56	-1,802	195.04
Pretax Income	1,159	8,187	-26,982	23,791	89,626	100,454
Income Tax Expense	52.93	58.13	-	3,280	14,336	17,341
Earnings From Continuing Operations	1,106	8,129	-26,982	20,511	75,290	83,112
Minority Interest in Earnings	0.84	0.35	-1.59	-0.92	0.72	1.47
Net Income	1,107	8,129	-26,984	20,510	75,290	83,114
Preferred Dividends & Other Adjustments	-	-	-	1,585	5,874	6,907
Net Income to Common	1,107	8,129	-26,984	18,925	69,417	76,207
Net Income Growth	-	-	-	-72.76%	-9.41%	9.57%
Shares Outstanding (Basic)	15	15	15	15	15	15
Shares Outstanding (Diluted)	15	15	15	15	15	15
Shares Change (YoY)	0.36%	-	-	-0.01%	-	-
EPS (Basic)	73.54	540.91	-1795.43	1259.20	4618.49	5070.28
EPS (Diluted)	73.54	540.91	-1795.43	1259.00	4618.00	5070.00
EPS Growth	-	-	-	-72.74%	-8.91%	7.44%
Free Cash Flow	96,654	54,984	-15,901	-108,615	-28,889	37,827
Free Cash Flow Per Share	6421.77	3658.51	-1058.00	-7226.97	-1922.05	2516.76
Dividend Per Share	-	-	-	-	2400.000	2400.000
Gross Margin	11.97%	9.25%	9.59%	10.80%	13.98%	19.70%
Operating Margin	2.84%	1.42%	-4.28%	3.90%	4.92%	13.55%
Profit Margin	0.23%	1.30%	-5.46%	3.31%	13.46%	11.94%
Free Cash Flow Margin	20.34%	8.77%	-3.22%	-19.00%	-5.60%	5.93%
EBITDA	26,384	24,821	3,559	47,126	50,176	110,579
EBITDA Margin	5.55%	3.96%	0.72%	8.24%	9.73%	17.33%
D&A For EBITDA	12,909	15,902	24,694	24,827	24,775	24,081
EBIT	13,475	8,918	-21,135	22,299	25,401	86,498
EBIT Margin	2.84%	1.42%	-4.28%	3.90%	4.92%	13.55%
Effective Tax Rate	4.57%	0.71%	-	13.79%	16.00%	17.26%
Revenue as Reported	475,093	626,832	494,116	571,763	515,893	638,219

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