KDF: preliminary 9M 2017 NPAT falls 5% YoY. MARKET PERFORM. Kido Frozen Foods (KDF), which will list on UpCom on September 28, announced preliminary revenue of VND1.2 trillion (USD52.9 million, +5% YoY) and NPAT of VND140 billion (USD6.2 million, -5% YoY) for 9M 2017. Despite top line growth, NPAT fell partly due to depreciation expenses from the new Bac Ninh factory, which commenced operation in November 2016.