SPI vs VNM (2015)
KEY RATIOS
ROE (%)
SPI
0.79
VNM
37.13
ROA (%)
SPI
0.5
VNM
28.28
Gross Margin (%)
SPI
24.31
VNM
40.43
Net Margin (%)
SPI
1.92
VNM
19.32
Debt/Equity
SPI
0.58
VNM
0.31
Equity Multiplier
SPI
1.58
VNM
1.31
Balance Sheet
| Item | SPI | VNM |
|---|---|---|
| Current Assets | 140.2 | 16,732 |
| Non-Current Assets | 137.5 | 10,746 |
| Fixed Assets | 37.3 | 8,214.1 |
| Total Assets | 277.7 | 27,478 |
| Total Liabilities | 102.0 | 6,554.3 |
| Current Liabilities | 84.9 | 6,004.3 |
| Non-Current Liabilities | 17.0 | 549.9 |
| Owner's Equity | 175.7 | 20,924 |
Income Statement
| Item | SPI | VNM |
|---|---|---|
| Revenue | 72.6 | 40,223 |
| Profit Attr. to Parent | 0.95 | 7,773.4 |
| Cost of Goods Sold | -55.0 | -23,818 |
| Gross Profit | 17.7 | 16,262 |
| Selling Expenses | -0.40 | -6,257.5 |
| G&A Expenses | -10.5 | -1,232.7 |
| Operating Profit | 2.8 | 9,271.2 |
| Profit Before Tax | 2.5 | 9,367.1 |
| Net Profit After Tax | 1.4 | 7,769.6 |
Cash Flow
| Item | SPI | VNM |
|---|---|---|
| Depreciation | 13.7 | 1,097.1 |
| Interest Paid | -0.56 | -27.3 |
| Tax Paid | -0.21 | -1,805.6 |
| Operating Cash Flow | 28.2 | 7,659.2 |
| Capex | -0.02 | -1,067.8 |
| Investing Cash Flow | -51.3 | -2,126.7 |
| Proceeds From Borrowings | 45.3 | 3,973.2 |
| Repayment Of Borrowings | -12.2 | -3,782.7 |
| Financing Cash Flow | 33.1 | -5,704.3 |
| Net Change in Cash | 10.0 | -171.8 |
| Ending Cash Balance | 11.1 | 1,358.7 |
| Dividends Paid | — | -6,002.3 |