ACC vs VNM (2018)
KEY RATIOS
ROE (%)
ACC
14.34
VNM
38.85
ROA (%)
ACC
9.07
VNM
27.31
Gross Margin (%)
ACC
20.04
VNM
46.76
Net Margin (%)
ACC
8.75
VNM
19.39
Debt/Equity
ACC
0.58
VNM
0.42
Equity Multiplier
ACC
1.58
VNM
1.42
Balance Sheet
| Item | ACC | VNM |
|---|---|---|
| Current Assets | 292.4 | 20,560 |
| Non-Current Assets | 74.6 | 16,806 |
| Fixed Assets | 35.4 | 13,365 |
| Total Assets | 367.0 | 37,366 |
| Total Liabilities | 135.1 | 11,095 |
| Current Liabilities | 125.5 | 10,640 |
| Non-Current Liabilities | 9.5 | 455.1 |
| Owner's Equity | 232.0 | 26,271 |
Income Statement
| Item | ACC | VNM |
|---|---|---|
| Revenue | 380.5 | 52,629 |
| Profit Attr. to Parent | 30.9 | 10,227 |
| Cost of Goods Sold | -304.2 | -27,951 |
| Gross Profit | 76.3 | 24,611 |
| Selling Expenses | -13.8 | -12,266 |
| G&A Expenses | -23.5 | -1,133.3 |
| Operating Profit | 41.8 | 11,877 |
| Profit Before Tax | 42.1 | 12,052 |
| Net Profit After Tax | 33.3 | 10,206 |
Cash Flow
| Item | ACC | VNM |
|---|---|---|
| Depreciation | 10.7 | 1,626.6 |
| Interest Paid | -1.1 | -110.7 |
| Tax Paid | -9.2 | -1,879.6 |
| Operating Cash Flow | 63.9 | 8,140.2 |
| Capex | -8.1 | -3,185.8 |
| Investing Cash Flow | -6.0 | -1,045.1 |
| Proceeds From Borrowings | 24.0 | 4,828.0 |
| Repayment Of Borrowings | -39.1 | -4,103.6 |
| Dividends Paid | -20.2 | -7,256.2 |
| Financing Cash Flow | -33.1 | -6,535.1 |
| Net Change in Cash | 24.7 | 560.0 |
| Ending Cash Balance | 55.1 | 1,522.6 |