UPS vs VNM (2025)
KEY RATIOS
ROE (%)
UPS
4.28
VNM
27.3
ROA (%)
UPS
1.56
VNM
17.66
Gross Margin (%)
UPS
43.98
VNM
41.13
Net Margin (%)
UPS
8.18
VNM
14.77
Debt/Equity
UPS
1.74
VNM
0.55
Equity Multiplier
UPS
2.74
VNM
1.55
Balance Sheet
| Item | UPS | VNM |
|---|---|---|
| Current Assets | 860.1 | 36,261 |
| Non-Current Assets | 54.0 | 17,051 |
| Fixed Assets | 18.2 | 12,649 |
| Total Assets | 914.1 | 53,312 |
| Total Liabilities | 580.3 | 18,829 |
| Current Liabilities | 567.0 | 18,520 |
| Non-Current Liabilities | 13.3 | 309.1 |
| Owner's Equity | 333.8 | 34,483 |
Income Statement
| Item | UPS | VNM |
|---|---|---|
| Revenue | 174.5 | 63,724 |
| Profit Attr. to Parent | 14.3 | 9,410.2 |
| Net Revenue | 174.5 | — |
| Cost of Goods Sold | -97.8 | -37,436 |
| Gross Profit | 76.7 | 26,209 |
| G&A Expenses | -28.8 | -1,904.1 |
| Operating Profit | 17.6 | 11,660 |
| Profit Before Tax | 17.5 | 11,650 |
| Net Profit After Tax | 14.3 | 9,413.6 |
| Selling Expenses | — | -13,642 |
Cash Flow
| Item | UPS | VNM |
|---|---|---|
| Depreciation | 2.3 | 2,116.2 |
| Interest Paid | -27.4 | -311.5 |
| Tax Paid | -5.2 | -1,536.1 |
| Operating Cash Flow | -626.7 | 8,668.1 |
| Capex | -14.1 | -1,762.0 |
| Investing Cash Flow | -14.1 | 1,976.1 |
| Proceeds From Borrowings | 1,637.2 | 19,499 |
| Repayment Of Borrowings | -1,080.3 | -19,323 |
| Financing Cash Flow | 556.9 | -11,082 |
| Net Change in Cash | -83.9 | -437.7 |
| Ending Cash Balance | 189.2 | 1,794.9 |
| Dividends Paid | — | -11,264 |