HSA vs VNM (2017)
KEY RATIOS
ROE (%)
HSA
11.43
VNM
43.05
ROA (%)
HSA
6.83
VNM
29.65
Gross Margin (%)
HSA
100.0
VNM
47.39
Net Margin (%)
HSA
492217.87
VNM
20.1
Debt/Equity
HSA
0.67
VNM
0.45
Equity Multiplier
HSA
1.67
VNM
1.45
Balance Sheet
| Item | HSA | VNM |
|---|---|---|
| Current Assets | 216.1 | 20,307 |
| Non-Current Assets | 0.07 | 14,360 |
| Total Assets | 216.2 | 34,667 |
| Total Liabilities | 87.0 | 10,794 |
| Current Liabilities | 87.0 | 10,196 |
| Owner's Equity | 129.2 | 23,873 |
| Fixed Assets | — | 10,609 |
| Non-Current Liabilities | — | 598.7 |
Income Statement
| Item | HSA | VNM |
|---|---|---|
| Revenue | 3,000 | 51,135 |
| Profit Attr. to Parent | 14.8 | 10,296 |
| Net Revenue | 3,000 | — |
| Cost of Goods Sold | 0 | -26,807 |
| Gross Profit | 3,000 | 24,234 |
| G&A Expenses | -3.0 | -1,267.6 |
| Operating Profit | 18.4 | 12,226 |
| Profit Before Tax | 18.4 | 12,229 |
| Net Profit After Tax | 14.8 | 10,278 |
| Selling Expenses | — | -11,537 |
Cash Flow
| Item | HSA | VNM |
|---|---|---|
| Tax Paid | 0 | -1,933.5 |
| Operating Cash Flow | -61.4 | 9,601.6 |
| Investing Cash Flow | 0.14 | -1,771.0 |
| Proceeds From Borrowings | 394.5 | 2,777.1 |
| Repayment Of Borrowings | -417.5 | -4,224.2 |
| Financing Cash Flow | 74.2 | -7,535.3 |
| Net Change in Cash | 12.9 | 295.3 |
| Ending Cash Balance | 13.0 | 963.3 |
| Depreciation | — | 1,299.9 |
| Interest Paid | — | -65.1 |
| Capex | — | -2,673.0 |
| Dividends Paid | — | -5,805.8 |