VGC - Q2 NPAT expands on doubling YoY IP handovers, on track construction materials recovery, in line with expectations - Earnings Flash
  • 29 Jul 2026
  • Company Research

We see insignificant changes to our 2026F reported NPAT-MI projection (VND1.7tn, +20% YoY) as IP (both IP land handovers and margins) and construction materials recovery are in line with our forecast, pending a fuller review. We currently have a BUY rating for VGC with a target price of VND66,800/share.

 

H1 2026: Revenue was VND7.7tn (+27% YoY, ~46% of our 2026F forecast) and NPAT-MI of VND778bn (+3% YoY, 46% of our 2026F forecast). 

  • Sales expansion was mainly driven by on track construction materials recovery (+26% YoY) and IP land sales & services (+21% YoY, IP handover area +15% YoY to 75 ha, ~50% of our 2026F forecast).
  • Blended GPM contracted to 28.9% (-3.7 ppts YoY) as IP land sales & services’ GPM eased to 48.3% (-9.7 ppts YoY, given no cost deduction vs lower capex finalization in Q2 2025), in line with our forecast of 48.3%. This outweighed construction materials margin recovery to 17.5% (+1.7 ppts YoY) vs our forecast of 18.3%.
  • Reported NPAT-MI rose just 3% YoY, well below 37% YoY growth in consolidated NPAT before MI, as minority interest surged nearly 5x YoY, attributed to minority stakes from IP subsidiaries.

 

Q2 2026: Revenue was VND4.5tn (+38% YoY) and NPAT-MI was VND563bn (+28% YoY).

  • Revenue expansion was mainly driven by (1) YoY doubled IP land sales & services (55 ha of handovers vs 35 ha in Q2 2025), and (2) continuing construction materials recovery (+10% YoY).
  • Blended GPM narrowed to 31.1% (-4.2 ppts YoY), as IP land sales & services’ GPM normalized to 47.7% (-32.6 ppts YoY, reflecting no one-off cost deduction), outweighing continued construction materials margin recovery to 18.2% (+3.1 ppts YoY).
  • Reported NPAT-MI grew slower vs revenue due to margin contraction (no one-off) and 2.6x YoY minority interest.

 

VGC’s Q2 & H1 2026 results 

VND bn

Q2
 2025

 Q2
 2026

YoY

H1
 2025

 H1
 2026

YoY

% of Vietcap 2026F

Revenue

3,240

4,462

38%

6,095

7,737

27%

46%

   IP land sales & services

1,005

1,998

99%

2,397

2,912

21%

48%

      Residential estate

96

114

19%

133

329

148%

60%

      Construction materials

2,139

2,351

10%

3,565

4,496

26%

43%

   Others

0

0

N.M.

0

0

N.M.

N.M.

Gross profit

1,147

1,391

21%

1,989

2,237

12%

47%

   IP land sales & services

807

953

18%

1,390

1,405

1%

48%

      Residential estate

17

10

-41%

24

36

47%

40%

      Construction materials

323

428

32%

574

800

39%

41%

   Others

0

0

N.M.

0

-4

N.M.

N.M.

Selling exp

-242

-201

-17%

-416

-401

-4%

36%

G&A

-183

-204

11%

-366

-396

8%

43%

Operating profit

722

982

36%

1,207

1,439

19%

52%

Financial income

54

86

60%

78

130

68%

148%

Financial expenses

-72

-67

-7%

-160

-155

-3%

44%

       Interest expenses

-65

-63

-3%

-130

-129

-1%

42%

Income from JVs

-4

0

N.M.

-9

2

N.M.

N.M.

Other income

28

34

21%

26

36

41%

N.M.

Profit before tax

729

1,036

42%

1,142

1,453

27%

58%

NPAT before MI

540

831

54%

839

1,152

37%

58%

Minorities interest

-102

-269

164%

-80

-374

370%

123%

NPAT-MI, reported

438

563

28%

759

778

3%

46%

Source: VGC, Vietcap

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