Cc t s ti chnh OPC giai an 2012 2014

thm vo bng ca 2014 OPC v TRAPHACO nha

Biu v tnh tan ci no lm c th c gng lm han thnh trc th 2, cc cng thc c sn
trang 35 ca sch
Nhn xt : c th th 2 hp nhm rui lm

OPC

TRAPHACO

Kh nng thanh tan

Nm
2012
1.91

Nm
2013
1.77

Nm
2014
2.28

T s thanh tan nhanh (ln)

0.66

0.64

0.78

2.06

K thu tin bnh qun (ngy)

38.66

44.19

41.64

50.54

222.11

232.24

238.31

101.62

46%

49%

37%

33.13%

7.20%

1.40%

1.30%

0.02%

6.68

15.09

29.21

54.95

T sut sinh li trn tng ti sn (ROA)

11.55%

10.85%

12.26%

14.72%

T sut sinh li trn vn c phn (ROE)

17.25%

16.01%

17.46%

22.19%

Bin li nhun gp (%)

48.94%

50.71%

50.71%

43.28%

Bin li nhun hat ng kinh doanh

(%)
Bin li nhun trc thu (%)

15.08%

14.54%

13.95%

13.00%

14.90%

14.81%

14.08%

12.79%

Bin li nhun sau thu (%)

11.07%

9.98%

10.73%

9.90%

26.40

20.67

18.10

6.02

Vng quay khan phi thu (vng)

9.31

8.15

8.64

7.12

Vng quay vn lun chuyn (vng)

4.15

4.47

3.98

3.35

T s thanh tan hin hnh (ln)

S ngy tn kho bnh qun (ngy)

Nm 2014
3.07

Cu trc vn v kh nng tr n
T s n trn vn c phn (%)
T s n di hn trn vn c phn (%)
Kh nng thanh tan li vay ( ln )
T sut sinh li trn u t

Hiu qu hat ng

Hiu sut s dng ti sn

Vng quay tin mt (vng)

Vng quay ti sn c nh (vng)

2.24

2.64

3.06

6.02

Vng quay tng ti sn (vng)

2.52

1.17

1.18

1.49

4,462

4,376

4,911

5,910

8.53

14.63

7.92

12.35

0.117

0.068

0.126

0.081

T sut c tc (%)

0.06

0.04

T l chi tr c tc (t sut c tc x t s
P/E) (%)
T s gi trn gi tr s sch (P/B) (ln)

51%

59%

0%

0%

1.92

2.27

1.44

2.29

T s gi tr th trng
EPS (ng/c phiu)
P/E (ln)
T sut thu nhp (E/P) (ln)

TRC
Kh nng thanh tan OPC
Nm 2012

Nm 2014

1.91

1.77

2.28

0.66

0.64

0.78

38.66

44.19

41.64

222.11

232.24

238.31

T s thanh tan hin hnh

T s thanh tan nhanh
K thu tin bnh qun
S ngy tn kho bnh qun

Nm 2013

Kh nng thanh tan ca TRAPHACO

Nm 2014
T s thanh tan hin hnh ( ln )

3.07468416

T s thanh tan nhanh ( ln )

2.06146881

K thu tin bnh qun ( ngy)

50.5370498

S ngy tn kho bnh qun ( ngy )

101.621439

Cu trc vn v kh nng tr n ca OPC

Nm 2012

Nm 2013

Nm 2014

T s n trn vn c phn

46%

49%

37%

T s n di hn trn vn c phn

7.2%

1.4%

1.3%

Kh nng thanh tan li vay ( ln )

6.68

15.09

29.21

Cu trc vn v kh nng tr n ca TRAPHACO

Nm 2014
T s n trn vn c phn

33.1330%

T s n di hn trn vn c phn

0.0223%

Kh nng thanh tan li vay ( ln )

54.9501788

QUN

T sut sinh li trn u t - OPC

2012

2013

2014

T sut sinh li trn tng

ti sn (ROA)

11.55%

10.85%

12.26%

T sut sinh li trn vn c

phn (ROE)

17.25%

16.01%

17.46%

T sut sinh li trn u t - Traphaco

2014
T sut sinh li trn tng ti sn (ROA)

14.72%

T sut sinh li trn vn c phn (ROE)

22.19%

Hiu qu hat ng - OPC

2012

2013

2014

Bin li nhun gp

48.94%

50.71%

50.71%

Bin li nhun hat

ng kinh doanh

15.08%

14.54%

13.95%

Bin li nhun trc

thu

14.90%

14.81%

14.08%

Bin li nhun sau thu

11.07%

9.98%

10.73%

Hiu qu hat ng - Traphaco

2014
Bin li nhun gp

43.28%

Bin li nhun hat ng kinh doanh

13.00%

Bin li nhun trc thu

12.79%

Bin li nhun sau thu

9.90%

PHNG
Hiu sut s dng ti sn ca OPC
Nm 2013

Nm 2012

Nm 2014
Traphaco

OPC

Vng quay tin mt

6.0163

18.0982

20.6665

26.3979

Vng quay khan phi

thu

7.1235

8.6449

8.1469

9.3124

Vng quay vn lun

chuyn

3.3522

3.9773

4.4724

4.1537

Vng quay ti sn c
nh

6.0198

3.0576

2.6421

2.2443

Vng quay tng ti sn

1.4873

1.1811

1.1685

2.5161

LINH

T s gi tr th trng OPC
2012

2013

2014

EPS

4,462

4,376

4,911

P/E

8.526

14.63

7.92

T sut thu nhp (E/P)

0.1173

0.0684

0.1263

T sut c tc (%)

0.06

0.04

T l chi tr c tc
(t sut c tc x t s P/E)

0.51156

0.5852

T s gi trn gi tr s sch
(P/B)

1.92

2.27

1.44

T s gi tr th trng TRAPHACO
2012

2013

2014

EPS

9,431

9,492

5,910

P/E

9.22

8.9

12.35

T sut thu nhp (E/P)

0.1085

0.1124

0.0810

T sut c tc (%)

0.02

0.02

T l chi tr c tc
(t sut c tc x t s P/E)

0.1844

0.178

T s gi trn gi tr s sch (P/B)

2.38

3.05

2.29