CMN vs VNM (2017)
KEY RATIOS
ROE (%)
CMN
17.36
VNM
43.05
ROA (%)
CMN
10.28
VNM
29.65
Gross Margin (%)
CMN
24.88
VNM
47.39
Net Margin (%)
CMN
4.09
VNM
20.1
Debt/Equity
CMN
0.69
VNM
0.45
Equity Multiplier
CMN
1.69
VNM
1.45
Balance Sheet
| Item | CMN | VNM |
|---|---|---|
| Current Assets | 193.3 | 20,307 |
| Non-Current Assets | 28.2 | 14,360 |
| Fixed Assets | 28.2 | 10,609 |
| Total Assets | 221.5 | 34,667 |
| Total Liabilities | 90.4 | 10,794 |
| Current Liabilities | 90.4 | 10,196 |
| Non-Current Liabilities | 0 | 598.7 |
| Owner's Equity | 131.1 | 23,873 |
Income Statement
| Item | CMN | VNM |
|---|---|---|
| Revenue | 556.4 | 51,135 |
| Profit Attr. to Parent | 22.8 | 10,296 |
| Net Revenue | 553.5 | — |
| Cost of Goods Sold | -415.1 | -26,807 |
| Gross Profit | 138.4 | 24,234 |
| Selling Expenses | -88.7 | -11,537 |
| G&A Expenses | -23.2 | -1,267.6 |
| Operating Profit | 28.6 | 12,226 |
| Profit Before Tax | 28.9 | 12,229 |
| Net Profit After Tax | 22.8 | 10,278 |
Cash Flow
| Item | CMN | VNM |
|---|---|---|
| Depreciation | 7.1 | 1,299.9 |
| Interest Paid | 0 | -65.1 |
| Tax Paid | -7.1 | -1,933.5 |
| Operating Cash Flow | 37.9 | 9,601.6 |
| Capex | -4.1 | -2,673.0 |
| Investing Cash Flow | -82.6 | -1,771.0 |
| Proceeds From Borrowings | 0 | 2,777.1 |
| Repayment Of Borrowings | 0 | -4,224.2 |
| Dividends Paid | -11.5 | -5,805.8 |
| Financing Cash Flow | -11.5 | -7,535.3 |
| Net Change in Cash | -56.3 | 295.3 |
| Ending Cash Balance | 66.0 | 963.3 |