HT1: Explanation of Discrepancies in Net Profit after Tax for 2024 Before and After Audit

In this report, we present the discrepancies in the net profit after tax (NPAT) of HT1 Company between the initial figures and those audited for the fiscal year 2024. Initially, the estimated total NPAT was 1,200 billion VND. However, after auditing, the actual figure was only 1,050 billion VND. This discrepancy mainly arises from the reassessment of certain assets and adjustments to some unreasonable expenses. Specifically, there were several income entries recorded initially that lacked valid documentation, and some expense entries needed to be adjusted upward due to accounting recording errors. We have also implemented measures to improve the accounting recording process to minimize similar errors in the future, including staff training and updating the financial management system. Our goal is to ensure accuracy and transparency in financial reporting, thereby building trust among shareholders and investors.