Van Phat Hung Corporation (VPK: VPH Corp) has explained the business fluctuation of quarter 3/2009 compared with quarter 2/2009 as follows:

* Carring over VND542.9 billion from revenue of selling Phu My Apartments equivalent to VND56.6 billion of profit.

* Carring over VND11.4 billion from revenue of selling ground base of Phu My Project equivalent to VND5.6 billion of profit.

* Carring over VND17.28 billion from liquidating a part of Hiep Phuoc Land equivalent to VND14.5 billion of profit.

From the above reasons, profit after tax increased from VND4.93 billion (quarter 2/2009) to VND56.54 billion (quarter 3/2009).