Items
C. LIABILITIES
I. Current liabilities
1. Accounts payable to suppliers
2. Advances from customers
3. Taxes and others payable to State Treasury
4. Payables to employees
5. Accured expenses
8. Short-term unearned revenue
9. Short-term other payables
10. Short-term borrowings
11. Short-term provisions
12. Bonus and welfare fund
II. Long-term liabilities
1. Accounts payable to suppliers
3. Long-term accured expenses
6. Long-term unearned revenue
7. Long-term other payables
8. Long-term borrowings
11. Deferred tax liabilities
12. Long-term provisions
D. OWNERS' EQUITY
I. Owners' equity
1. Share capital
- Ordinary shares with voting rights
2. Share premium
7. Foreign exchange differences
8. Investment and developement fund
11. Retained earnings
- Retained earnings brought forward
- Retained earnings for the current year
13. Non-controlling interests
TOTAL LIABILITIES AND OWNERS' EQUITY
Câu 2
Items
1. Self finacing ratio
2. Self fiancing for LA ratio
3. Self fiancing for FA ratio
4. Long term fiancing ratio
5. Net working capital
6. Cost of capial (WACC)
Câu 3
Items
Items
1. Fixed asset investment ratio
2. Financial investment ratio
3. Short-term investment ratio
4. Long-term investment ratio
5. Real estate investment ratio
6. Outward investment ratio
Câu 4
Items
A- Short-term assets
I. Cash and cash equivalents
1. Cash
2. Cash equivalents
II. Short-term investments
3. Held-to-maturity investments
III. Short-term accounts receivable
1. Accounts receivable from customers
2. Prepayments to suppliers
5. Loans receivable
6. Other receivables
7. Allowance for doubtful debts
8. Shortage of assets awaiting resolution
IV. Inventories
1. Inventories
2. Allowance for inventories
V. Other current assets
1. Short-term prepaid expenses
2. Deductible value added tax
3. Taxes and other receivable from State Treasury
B. Long-term assets
I. Long-term accounts receivable
5. Long-term loans receivable
6. Other long-term receivables
II. Fixed assets
1. Tangible fixed assets
- Cost
- Accumulated depreciation
3. Intangible fixed assets
- Cost
- Accumulated depreciation
III. Investment property
- Cost
- Accumulated depreciation
IV. Long-term assets in progress
1. Long-term work in progress
2. Construction in progress
V. Long-term investments
2. Investments in associates
3. Equity investments in other entities
5. Held-to-maturity investments
VI. Other long-term assets
1. Long-term prepaid expenses
2. Deferred tax assets
5. Goodwill
TOTAL ASSETS
31/12/2022 31/12/2021
Value Proportion Value Proportion
74,222,580 43.57% 87,455,797 49.07%
62,385,391 84.05% 73,459,316 84.00%
11,107,161 17.80% 23,729,143 32.30%
860,793 1.38% 788,003 1.07%
648,408 1.04% 796,022 1.08%
306,209 0.49% 816,457 1.11%
460,509 0.74% 772,615 1.05%
16,975 0.03% 16,952 0.02%
418,512 0.67% 1,047,159 1.43%
46,748,670 74.94% 43,747,643 59.55%
5,199 0.01% 4,756 0.01%
1,812,955 2.91% 1,740,567 2.37%
11,837,189 15.95% 13,996,481 16.00%
- 0.00% - 0.00%
531,620 4.49% 410,408 2.93%
4,109 0.03% 8,803 0.06%
61,033 0.52% 63,027 0.45%
11,151,651 94.21% 13,464,932 96.20%
31,207 0.26% - 0.00%
57,568 0.49% 49,311 0.35%
96,112,940 56.43% 90,780,626 50.93%
96,112,940 100.00% 90,780,626 100.00%
58,147,857 60.50% 44,729,227 49.27%
58,147,857 100.00% 44,729,227 100.00%
3,211,560 3.34% 3,211,560 3.54%
(20,652) -0.02% (1,926) 0.00%
834,782 0.87% 923,549 1.02%
33,833,830 35.20% 41,763,426 46.00%
25,350,319 74.93% 34,478,143 82.56%
8,483,511 25.07% 7,285,283 17.44%
105,562 0.11% 154,789 0.17%
170,335,520 100 178,236,422 100
Diff
Ending Beginning Value Change
0.56 0.51 0.05 10.78%
1.07 1.08 -0.01 -0.89%
1.36 1.31 0.05 3.55%
1.20 1.25 -0.04 -3.55%
18,129,318.04 20,695,543.77 (2,566,225.73) -12.40%
Diff
Ending Beginning Value Change
0.42 0.39 0.03 7%
0.15 0.10 0.05 51%
0.15 0.10231 0.05 51%
0.0000041 0.0000377 0.00 -89%
0.00369 0.00308 0.00 20%
31/12/2022 31/12/2021
Value Proportion Value Proportion
80,514,709 47.27% 94,154,860 52.83%
8,324,589 10.34% 22,471,376 23.87%
3,458,050 41.54% 6,316,300 28.11%
4,866,539 58.46% 16,155,076 71.89%
26,268,247 32.63% 18,236,153 19.37%
26,268,247 100.00% 18,236,153 100.00%
9,892,867 12.29% 7,662,681 8.14%
2,958,587 29.91% 4,973,096 64.90%
5,366,252 54.24% 1,722,372 22.48%
124,200 1.26% 23,522 0.31%
1,482,978 14.99% 981,799 12.81%
(41,074) -0.42% (39,275) -0.51%
1,924 0.02% 1,168 0.02%
34,491,111 42.84% 42,134,494 44.75%
35,727,278 103.58% 42,370,012 100.56%
(1,236,167) -3.58% (235,518) -0.56%
1,537,895 1.91% 3,650,157 3.88%
320,077 20.81% 296,697 8.13%
1,117,647 72.67% 3,335,690 91.38%
100,170 6.51% 17,769 0.49%
89,820,811 52.73% 84,081,563 47.17%
894,484 1.00% 809,235 0.96%
101,694 11.37% 118,401 14.63%
792,791 88.63% 690,834 85.37%
70,832,916 78.86% 69,280,842 82.40%
70,199,154 99.11% 68,744,126 99.23%
98,976,369 140.99% 91,026,106 132.41%
(28,777,215) -40.99% (22,281,980) -31.74%
633,762 0.89% 536,716 0.77%
744,538 117.48% 618,322 115.20%
(110,776) -17.48% (81,606) -15.20%
629,112 0.70% 548,211 0.65%
859,667 137% 698,820 127%
(230,555) -37% (150,609) -27%
13,363,275 15% 9,698,699 12%
28,954 0% 1,409,414 15%
13,334,321 100% 8,289,285 85%
700 0.001% 6,716 0.008%
- 0.000% 6,016 89.577%
700 100% 700 10%
- 0% - 0%
4,100,324 5% 3,737,860 4%
3,929,244 96% 3,171,382 85%
83,071 2% 529,356 14%
88,009 2% 37,122 1%
170,335,520 100% 178,236,422 100%
Dif
Value %Change Proportion
(13,233,217) -15.13% -5.49%
(11,073,925) -15.07% 0.06%
(12,621,982) -53.19% -14.50%
72,791 9.24% 0.31%
(147,615) -18.54% -0.04%
(510,248) -62.50% -0.62%
(312,107) -40.40% -0.31%
23 0.14% 0.00%
(628,646) -60.03% -0.75%
3,001,027 6.86% 15.38%
443 9.32% 0.00%
72,388 4.16% 0.54%
(2,159,292) -15.43% -0.06%
- 0.00% 0.00%
121,212 29.53% 1.56%
(4,694) -53.32% -0.03%
(1,994) -3.16% 0.07%
(2,313,281) -17.18% -1.99%
31,207 #DIV/0! 0.26%
8,258 16.75% 0.13%
5,332,314 5.87% 5.49%
5,332,314 5.87% 0.00%
13,418,630 30.00% 11.23%
13,418,630 30.00% 0.00%
- 0.00% -0.20%
(18,726) 972.31% -0.02%
(88,767) -9.61% -0.15%
(7,929,596) -18.99% -10.80%
(9,127,824) -26.47% -7.63%
1,198,228 16.45% 7.63%
(49,227) -31.80% -0.06%
(7,900,903) -4.43% 0.00%
Dif
Value %Change Proportion
(13,640,151) -14.49% -5.56%
(14,146,787) -62.95% -13.53%
(2,858,250) -45.25% 13.43%
(11,288,537) -69.88% -13.43%
8,032,094 44.04% 13.26%
8,032,094 44.04% 0.00%
2,230,187 29.10% 4.15%
(2,014,509) -40.51% -34.99%
3,643,880 211.56% 31.77%
100,678 428.02% 0.95%
501,179 51.05% 2.18%
(1,799) 4.58% 0.10%
757 64.81% 0.00%
(7,643,383) -18.14% -1.91%
(6,642,735) -15.68% 3.03%
(1,000,648) 424.87% -3.03%
(2,112,262) -57.87% -1.97%
23,380 7.88% 12.68%
(2,218,043) -66.49% -18.71%
82,401 463.73% 6.03%
5,739,248 6.83% 5.56%
85,250 10.53% 0.03%
(16,708) -14.11% -3.26%
101,957 14.76% 3.26%
1,552,074 2.24% -3.54%
1,455,028 2.12% -0.12%
7,950,263 8.73% 8.58%
(6,495,235) 29.15% -9.25%
97,046 18.08% 0.12%
126,216 20.41% 2.27%
(29,170) 35.75% -2.27%
80,901 14.76% 0.05%
160,847 23.02% 9.17%
(79,946) 53.08% -9.17%
3,664,576 37.78% 3.34%
(1,380,460) -97.95% -14.32%
5,045,036 60.86% 14.32%
(6,016) -89.58% -0.01%
(6,016) -100.00% -89.58%
- 0.00% 89.58%
- #DIV/0! 0.00%
362,464 9.70% 0.12%
757,862 23.90% 10.98%
(446,285) -84.31% -12.14%
50,887 137.08% 1.15%
(7,900,903) -4.43% 0.00%
BS HPG 12/31/2022 12/31/2021
A- Short-term assets 80,514,709 94,154,860
I. Cash and cash equivalents 8,324,589 22,471,376
1. Cash 3,458,050 6,316,300
2. Cash equivalents 4,866,539 16,155,076
II. Short-term investments 26,268,247 18,236,153
3. Held-to-maturity investments 26,268,247 18,236,153
III. Short-term accounts receivable 9,892,867 7,662,681
1. Accounts receivable from customers 2,958,587 4,973,096
2. Prepayments to suppliers 5,366,252 1,722,372
5. Loans receivable 124,200 23,522
6. Other receivables 1,482,978 981,799
7. Allowance for doubtful debts (41,074) (39,275)
8. Shortage of assets awaiting resolution 1,924 1,168
IV. Inventories 34,491,111 42,134,494
1. Inventories 35,727,278 42,370,012
2. Allowance for inventories (1,236,167) (235,518)
V. Other current assets 1,537,895 3,650,157
1. Short-term prepaid expenses 320,077 296,697
2. Deductible value added tax 1,117,647 3,335,690
3. Taxes and other receivable from State Treasury 100,170 17,769
B. Long-term assets 89,820,811 84,081,563
I. Long-term accounts receivable 894,484 809,235
5. Long-term loans receivable 101,694 118,401
6. Other long-term receivables 792,791 690,834
II. Fixed assets 70,832,916 69,280,842
1. Tangible fixed assets 70,199,154 68,744,126
- Cost 98,976,369 91,026,106
- Accumulated depreciation (28,777,215) (22,281,980)
3. Intangible fixed assets 633,762 536,716
- Cost 744,538 618,322
- Accumulated depreciation (110,776) (81,606)
III. Investment property 629,112 548,211
- Cost 859,667 698,820
- Accumulated depreciation (230,555) (150,609)
IV. Long-term assets in progress 13,363,275 9,698,699
1. Long-term work in progress 28,954 1,409,414
2. Construction in progress 13,334,321 8,289,285
V. Long-term investments 700 6,716
2. Investments in associates - 6,016
3. Equity investments in other entities 700 700
5. Held-to-maturity investments - -
VI. Other long-term assets 4,100,324 3,737,860
1. Long-term prepaid expenses 3,929,244 3,171,382
2. Deferred tax assets 83,071 529,356
5. Goodwill 88,009 37,122
TOTAL ASSETS 170,335,520 178,236,422
12/31/2020
56,747,258
13,696,099
2,094,314
11,601,785
8,126,993
8,126,993
6,124,790
3,949,487
1,303,038
-
910,366
(39,336)
1,236
26,286,822
26,373,361
(86,539)
2,512,554
141,398
2,357,339
13,817
74,764,176
305,166
96,007
209,158
65,561,657
65,307,820
82,616,601
(17,308,781)
253,837
342,995
(89,158)
564,297
681,932
(117,635)
6,247,214
918,471
5,328,743
171,085
2,867
700
170,000
1,914,758
1,646,095
225,553
43,110
131,511,434
Câu 5
Items
Ending
1. Sales 142,770,811
2. Sale deductions 1,361,536
3. Net sales (10 = 01 - 02) 141,409,274
4. Cost of goods sold 124,645,848
5. Gross profit (20=10-11) 16,763,426
6. Financial income 3,743,651
7. Financial expenses 7,026,723
- In which: Interest expense 3,083,638
8. Share of (loss)/profit in joint ventures and associates (1,073)
9. Selling expenses 2,665,806
10. General and administration expenses 1,019,444
11. Net operating profit {30=20+(21-22) + 24 - (25+26)} 9,794,031
12. Other income 872,025
13. Other expenses 743,114
14. Other profit (40=31-32) 128,910
15. Profit before tax (50=30+40) 9,922,941
16. Current income tax expenses 1,001,020
17. Deferred income tax expenses/(benefits) 477,492
18. Net income (60=50-51-52) 8,444,429
19. ROS
20. Pretax profit margin
21. Operating profit margin
22. Profit margin on sales
23. Cost ratio
24. COGS ratio
25. Selling expense ratio
26. General and Administrative expense ratio
Diff
Beginning Value Change
150,865,360
1,185,570
149,679,790
108,571,380
41,108,410
3,071,441
3,731,542
2,525,823
4,465
2,120,068
1,324,262
37,008,443
796,666
748,332
48,334
37,056,778
2,855,306
(319,484)
34,520,955
