Financial

2020 2021 2022

index - PLC
Valuation index group

Earnings per share for the last VND 1,829.78 2,159.40 1,447.54

Book value of shares (BVPS) VND 15,551.06 16,999.24 15,206.47

Market price to earnings ratio ( Time 15.85 19.17 15.54

Market price to book value inde Time 1.86 2.44 1.48

Market price to net revenue ind Time 0.42 0.49 0.21

Dividend yield % 9 first twelfth

Beta Time 0.56 0.85 1.2

Enterprise value over profit be Time 11.92 15.5 11.29

Enterprise value over profit be Time

Profit index group

Gross profit margin % 16.97 13.61 12.69

EBIT margin % 5.28 4.24 3.13

EBITDA margin % 7.04 5.81 4.32

Rate of return on net revenue % 2.64 2.54 1.36

Return on average equity (RO % 11.47 13.27 8.99

Average long-term return on ca % 21.62 21.81 20.63

Return on average assets (RO % 3.23 3.66 2.48

Growth index group

Net revenue growth % -8.95 22.47 25.23

Gross profit growth % 13.2 -1.73 16.71

Pre-tax profit growth % 2.47 16.2 -16.5

Growth in profit after tax of p % 1.84 18.01 -32.97

Growth in total assets % 5.32 2.68 -4.28

Long-term debt growth % -64.98 -97.19 346.87

Liabilities growth % 9.64 0.26 -1.79

Equity growth % -4.94 9.31 -10.55

Charter capital growth %

Liquidity index group

Cash payout ratio Time 0.21 0.11 0.16

Quick ratio Time 0.74 0.73 0.67

Quick ratio (Excluding inventor Time 0.34 0.31 0.23

Current ratio (short term) Time 1.04 1.1 1.09

Ability to pay interest Time 2.79 4.12 3.17

Performance index group

Customer receivable turnover Ring 3.54 4.38 5.23

Average customer collection ti Day 103.11 83.42 69.82

Inventory turnover Ring 4.59 5.19 5.61

Average inventory period Day 79.59 70.37 65.09

Supplier payable turnover Ring 3.49 3.85 4.84

Average customer payment tim Day 104.61 94.92 75.38

Fixed asset turnover (Efficiency Ring 6.81 8.09 11

Total asset turnover (Efficiency Ring 1.22 1.44 1.82

Equity turnover Ring 4.35 5.22 6.61

Financial Leverage index group

Ratio of Current Debt to Total Li % 98.79 99.97 99.85

Debt to Total Assets Ratio % 40.09 32.08 38.32

Debt to Total Assets Ratio % 73.28 71.55 73.41

Ratio of Equity to Total Assets % 26.72 28.45 26.59

Current Debt to Equity Ratio % 270.91 251.42 275.7

Debt to Equity Ratio % 150.01 112.75 144.14

Debt to Equity Ratio % 274.22 251.51 276.13

Cash Flow index group

Ratio of operating cash flow to % 8.59 4.77 -4.37

Ability to pay short-term debt f % 14.16 9.48 -11.1

Ability to pay short-term debt f % 8.33 -9.31 5.15

Accrual Ratio (Balanced Accou % -17.29

Accrual Ratio (Cash Flow Meth % -6.1

Cash flow from operating activit % 10.25 6.78 -8.13

Cash flow from operating activit % 38.35 23.84 -30.59

Cash flow from operating activit % 268.72 154.4 -200.27

Ability to pay debt from operati % 13.99 9.48 -11.08

Cash flow from operating activi VND 5,964.09 4,052.86 -4,652.13

Cost Structure

Cost of goods sold/Net revenu % 83.03 86.39 87.31

Selling expenses/Net revenue % 9.42 7.9 7.09

Business management costs/N % 3.64 2.73 1.67

Interest expense/Net revenue % 1.89 1.03 0.99

Short-term Asset Structure

Short-term assets/Total assets % 75.51 78.35 79.77

Cash/Short-term assets % 19.67 9.94 14.92

Short-term financial investment % 12.94 18.44 5.93

Short-term receivables/Short-t % 36.69 37.24 38.85

Inventory/Current Assets % 29.32 32.96 38.84

Other short-term assets/Curren % 1.37 1.42 1.47

Long-term Asset Structure

Long-term assets/Total assets % 24.49 21.65 20.23

Fixed assets/Total assets % 18.71 16.96 16.12

Tangible fixed assets/Fixed as % 99.51 99.57 99.48

Financial leased assets/Fixed % 0

Intangible assets/Fixed assets % 0.49 0.43 0.52

XDCBDD/Fixed assets % 5.93 3.78 5.01