LAW vs VNM (2021)
KEY RATIOS
ROE (%)
LAW
6.93
VNM
29.66
ROA (%)
LAW
3.71
VNM
19.94
Gross Margin (%)
LAW
19.68
VNM
43.07
Net Margin (%)
LAW
4.93
VNM
17.43
Debt/Equity
LAW
0.87
VNM
0.49
Equity Multiplier
LAW
1.87
VNM
1.49
Balance Sheet
| Item | LAW | VNM |
|---|---|---|
| Current Assets | 41.7 | 36,110 |
| Non-Current Assets | 265.7 | 17,222 |
| Fixed Assets | 244.1 | 12,707 |
| Total Assets | 307.4 | 53,332 |
| Total Liabilities | 143.0 | 17,482 |
| Current Liabilities | 85.7 | 17,068 |
| Non-Current Liabilities | 57.4 | 413.9 |
| Owner's Equity | 164.4 | 35,850 |
Income Statement
| Item | LAW | VNM |
|---|---|---|
| Revenue | 231.0 | 61,012 |
| Profit Attr. to Parent | 11.4 | 10,532 |
| Cost of Goods Sold | -183.5 | -34,641 |
| Gross Profit | 45.5 | 26,278 |
| Selling Expenses | -9.7 | -12,951 |
| G&A Expenses | -16.6 | -1,567.3 |
| Operating Profit | 13.8 | 12,728 |
| Profit Before Tax | 13.5 | 12,922 |
| Net Profit After Tax | 11.4 | 10,633 |
Cash Flow
| Item | LAW | VNM |
|---|---|---|
| Depreciation | 30.8 | 2,121.3 |
| Interest Paid | -6.0 | -98.3 |
| Tax Paid | -1.5 | -2,356.6 |
| Operating Cash Flow | 18.9 | 9,432.0 |
| Capex | -22.6 | -1,531.0 |
| Investing Cash Flow | -22.5 | -3,933.2 |
| Proceeds From Borrowings | 86.4 | 9,597.0 |
| Repayment Of Borrowings | -74.7 | -7,551.5 |
| Dividends Paid | -5.1 | -7,620.8 |
| Financing Cash Flow | 6.6 | -5,257.4 |
| Net Change in Cash | 3.0 | 241.3 |
| Ending Cash Balance | 7.7 | 2,348.6 |