CPA vs VNM (2025)
KEY RATIOS
ROE (%)
CPA
-32.06
VNM
27.3
ROA (%)
CPA
-10.64
VNM
17.66
Gross Margin (%)
CPA
6.24
VNM
41.13
Net Margin (%)
CPA
-41.42
VNM
14.77
Debt/Equity
CPA
2.01
VNM
0.55
Equity Multiplier
CPA
3.01
VNM
1.55
Balance Sheet
| Item | CPA | VNM |
|---|---|---|
| Current Assets | 28.7 | 36,261 |
| Non-Current Assets | 64.5 | 17,051 |
| Fixed Assets | 57.4 | 12,649 |
| Total Assets | 93.2 | 53,312 |
| Total Liabilities | 62.3 | 18,829 |
| Current Liabilities | 61.8 | 18,520 |
| Non-Current Liabilities | 0.44 | 309.1 |
| Owner's Equity | 30.9 | 34,483 |
Income Statement
| Item | CPA | VNM |
|---|---|---|
| Revenue | 24.0 | 63,724 |
| Profit Attr. to Parent | -9.9 | 9,410.2 |
| Cost of Goods Sold | -22.5 | -37,436 |
| Gross Profit | 1.5 | 26,209 |
| Selling Expenses | -0.38 | -13,642 |
| G&A Expenses | -5.1 | -1,904.1 |
| Operating Profit | -6.8 | 11,660 |
| Profit Before Tax | -9.9 | 11,650 |
| Net Profit After Tax | -9.9 | 9,413.6 |
Cash Flow
| Item | CPA | VNM |
|---|---|---|
| Depreciation | 13.1 | 2,116.2 |
| Interest Paid | -1.1 | -311.5 |
| Operating Cash Flow | 3.0 | 8,668.1 |
| Capex | -1.6 | -1,762.0 |
| Investing Cash Flow | -1.6 | 1,976.1 |
| Proceeds From Borrowings | 3.6 | 19,499 |
| Repayment Of Borrowings | -4.6 | -19,323 |
| Financing Cash Flow | -1.0 | -11,082 |
| Net Change in Cash | 0.35 | -437.7 |
| Ending Cash Balance | 4.8 | 1,794.9 |
| Tax Paid | — | -1,536.1 |
| Dividends Paid | — | -11,264 |