On September 13, 2025, HVA Investment Joint Stock Company (HVA Group - Code: HVA) will submit to the General Meeting of Shareholders (GMS) for approval of the plan. Provisional profit distribution 2025 in form pay dividendsThe plan ensures compliance with the Securities Law, transparency in governance and optimization of shareholder benefits, while maintaining room for HVA's strategic growth projects.
Objectives and implementation principles
HVA Group pursues three principles: (i) optimizing shareholder benefits through cash and stock dividends, (ii) ensuring transparency - complying with regulations of management agencies, and (iii) maintaining a secure financial foundation to continue investing in strategic projects in the ecosystem.
Dividend payment source 2025
The plan is based on the expected accumulated undistributed profit after tax by the end of 2025 of VND 21,267,138,169, including:
- Planned profit after tax in 2025 is 10,000,000,000 VND
- Accumulated undistributed profit after tax up to the end of the previous year was VND 11,267,138,169.
Profit distribution plan
(1) Issue bonus shares to employees under the 2025 ESOP program with an expected value of VND 1,650,000,000. After the 2025 ESOP, the accumulated undistributed profit after tax is expected to be VND 19,617,138,169 by the end of 2025.
(2) Advance dividend for 2025 in cash and shares with a total maximum value not exceeding VND 19,617,138,169, of which:
- Priority is given to advance cash dividends at the rate of 6%/current charter capital (01 share receives 600 VND), equivalent to 8,190,000,000 VND. Implementation time: Quarter IV/2025.
- Advance stock dividend (implemented after completion of ESOP 2025). The Board of Directors is authorized to determine the stock dividend payment rate based on the actual number of outstanding shares at the time of implementation. The value of the number of shares expected to be issued for advance stock dividend converted at par value: not exceeding VND 11,427,138,169. Timing: The Board of Directors will make a specific decision after completion of ESOP 2025.
After implementing ESOP 2025 and paying cash dividends, the remaining accumulated undistributed profit after tax is expected to be VND 11,427,138,169 by the end of 2025.
Implementation roadmap (expected)
- Quarter III–IV/2025: Complete ESOP 2025 procedures; disclose information as prescribed.
- Quarter IV/2025: Implement cash dividend advance (6%/current charter capital; 01 share receives 600 VND; 8,190,000,000 VND).
- After ESOP 2025: The Board of Directors determines the stock dividend rate and implementation time based on the actual number of outstanding shares.
Implications for HVA Group's strategy
The 2025 dividend plan is an important component of HVA Group's strategy of balancing between payment and reinvestment. Shareholders receive a stable cash flow from cash dividends and increased ownership through stock dividends; at the same time, the enterprise maintains a healthy financial foundation to promote key projects, thereby enhancing long-term corporate value. The governance model is standardized according to capital market standards, affirming HVA Group's commitment to transparency - compliance - efficiency.
Conclude
With positive results in the first half of 2025 and a clear profit distribution plan, HVA Group continues to pursue the goal of bringing sustainable value to shareholders and complying with the highest level of law. Specific implementation milestones will be announced according to the progress of working with the management agency and on HVA Group's official information channels.
