Stock code Corporation

ASM CTCP Tập đoàn Sao Mai

Code ASSETS

100 A. CURRENT ASSETS

110 I. Cash and Cash equivalents

111 1. Cash
112 2. Cash equivalents

120 II. Short - term financial investments

121 1. Securities trading
122 2. Provision for devaluation of trading securities (*)
123 3. Held to maturity investment

130 III. Accounts Receivable - Short term

131 1. Accounts receivable from customer
132 2. Prepayments to suppliers
135 3. Short-term loan receivables
136 4. Other receivables
137 5. Provision for bad receivable debts (*)
139 6. Missing assets awaiting resolution

140 IV. Inventories

141 1. Inventories
149 2. Provision for devaluation of inventory

150 V. Other current assets

151 1. Short term prepaid expenses
152 2. Deductible value added tax
153 3. Taxes and other amounts receivable from the State

200 B. LONG - TERM ASSETS

210 I. Accounts Receivable - Long term

212 1. Must pay the seller in advance
215 2. Long-term loan receivables
216 3. Other long term receivables

220 II. Fixed assets

221 1. Tangible fixed assets
222 Cost
223 Accumulated depreciation (*)
224 2.Financial leased fixed assets
228 Cost
229 Accumulated amortisation (*)
227 3. Intangible fixed assets
228 Cost
229 Accumulated depreciation (*)

230 IIi. Investment real estate

228 Cost
229 Accumulated amortisation (*)

240 IV. Long term work in progress

241 1. Long term work in progress
242 2. Construction in progress

250 V. Long-term financial investments

251 1. Invest in subsidiaries
253 2. Invest capital in other companies
254 3. Long-term financial investment provisions (*)
255 4. Held To Maturity

260 VI. Other long term assets

261 1. Long term prepaid expenses
262 2. Deferred Income Tax
269 3. Commercial advantage

270 TOTAL ASSETS

Code LIABILITIES AND STOCKHOLDER'S EQUITY

300 A. LIABILITIES

310 I. Current Liabilities

311 1. Accounts Payable to suppliers

312 2. Advance from customers
313 3. Taxes and others payable to State Treasury
314 4. Payables to employees
315 5. Accrued expenses
318 8. Revenue is realized short-term
319 9. Other payables - short term
320 10. Short term borrowings
322 12. Bonus and welfare funds

330 II. Long term liabilities

331 1. Long-term payables to suppliers
336 6. Long-term unearned revenue
337 7. Other long-term payables
338 8. Long term borrowings
341 11. Income tax defers interest payable

400 B. EQUITY

410 I. Shareholder's Equity

411 1.Owner's equity
411a Ordinary shares with voting rights
412 2. Capital surplus
414 4. Other capital of the owner
418 8. Development and investment funds
9. Fund to support business arrangements
420 10. Other funds belong to equity
421 11. Retained earnings
421a - Retained earnings brought forward
421b - Retained earnings for current year
13. Non-controlling shareholder interests

II. Other sources of funding and funds

1. Funding

TOTAL LIABILITIES & EQUITY

Bảng cân bằng kế toán hợp nhất

Note 31/12/2022 31/12/2021

9,248,626,567,434 9,278,479,827,420

847,857,871,091 585,910,587,193
469,261,233,509 464,795,726,298
378,596,637,582 121,114,860,895

951,331,464,704 1,604,647,476,453
7,269,215,860 1,410,012,119
(2,483,599,460) (22,502,203)
946,545,848,304 1,603,259,966,537

4,202,309,361,906 4,177,668,128,101
1,743,926,948,733 1,721,316,421,872
2,196,408,024,364 2,232,893,607,587

328,677,766,460 290,148,805,523
(66,708,831,008) (66,792,240,408)
5,453,357 101,533,527

3,188,527,385,427 2,856,255,788,611
3,188,834,506,322 2,856,255,788,611
(307,120,895)

58,600,484,306 53,997,847,062
6,020,155,499 5,738,145,690
50,758,512,933 46,644,294,486
1,821,815,874 1,615,406,886

9,837,718,697,357 8,890,634,105,980

53,765,265,172 40,112,215,814
19,445,000 14,500,000
53,745,820,172 40,097,715,814

6,845,658,965,485 6,713,539,732,135
 4,896,720,260,729 5,197,686,241,349
6,167,162,954,516 6,261,072,263,062
(1,270,442,693,787) (1,063,386,021,713)
514,575,899,892 249,470,828,912
616,345,508,297 312,371,978,814
(101,769,608,405) (62,901,149,902)
1,434,362,804,864 1,266,382,661,874
1,536,947,516,258 1,347,788,344,380
(102,584,711,394) (81,405,682,506)

514,055,256,040 323,039,583,988
632,691,629,991 435,099,358,626
(118,636,373,951) (112,059,774,638)

1,144,324,775,075 885,216,106,407

1,144,324,775,075 885,216,106,407

143,310,000,000 141,395,612,472

2,000,000,000 2,000,000,000
(2,000,000,000) (2,000,000,000)
143,310,000,000 141,395,612,472

1,136,604,435,585 787,330,855,164
658,989,527,928 587,889,652,058
2,745,177,416 6,617,946,648
474,869,730,241 192,823,256,458

19,086,345,264,791 18,169,113,933,400

Note 31/12/2022 31/12/2021

11,246,527,070,268 10,592,774,179,941

7,597,608,906,479 6,531,470,969,868

641,870,176,785 963,645,033,225
314,803,642,365 581,448,360,748
219,821,688,852 175,979,524,158
41,036,410,118 32,170,951,971
 45,498,970,354 34,709,555,726
3,407,421,023 6,029,710,244
102,578,625,133 70,200,898,238
6,190,363,964,046 4,632,894,701,377
38,228,007,803 34,392,234,181

3,648,918,163,789 4,061,303,210,073
771,341,821,237
14,978,392,900 14,648,536,668
1,870,000,000 1,870,000,000
3,630,029,947,981 3,271,683,210,882
2,039,822,908 1,759,641,286

7,839,818,224,523 7,576,339,750,459

7,829,554,839,423 7,568,709,729,259
3,365,267,520,000 2,588,678,490,000
3,365,267,520,000 2,588,678,490,000
45,104,200,000 45,104,200,000
341,715,380,976 272,989,640,875
131,293,378,883 117,244,369,244
4,878,380,532 4,878,380,532
7,379,561,151 9,330,551,512
1,314,266,286,158 2,051,103,481,262
685,876,059,063 1,450,666,770,376
628,390,227,095 600,436,710,886
2,619,650,131,723 2,479,380,615,834

10,263,385,100 7,630,021,200
10,263,385,100 7,630,021,200

19,086,345,294,791 18,169,113,930,400
31/12/2020 ( Unit: VND )

8,321,821,560,382

783,217,339,870
490,391,373,838
292,825,966,032

1,140,307,114,085

1,140,307,114,085

3,198,080,939,368
1,440,262,277,327
1,413,268,388,970
1,000,000,000
411,220,840,966
(67,670,567,895)

3,041,691,988,354
3,091,198,047,237
(49,506,058,883)

158,524,178,705
4,559,749,525
153,556,450,372
407,978,808

9,282,773,448,021

31,049,611,008
14,500,000
31,035,111,008

6,957,454,414,097
 5,383,411,623,813
6,130,403,091,366
(746,991,467,553)
295,754,662,666
384,839,846,296
(89,085,183,630)
1,278,288,127,618
1,343,172,399,393
(64,884,271,775)

327,297,737,900
413,600,931,716
(86,303,193,816)

1,036,863,496,844

1,036,863,496,844

297,934,700,426

2,000,000,000
(1,560,299,574)
297,495,000,000

632,173,487,746
400,235,146,520
2,576,809,910
229,361,531,316

17,604,595,008,403

31/12/2020

10,732,486,502,082

6,533,710,844,134

1,097,766,949,284
103,929,507,890
123,829,075,782
52,257,345,266
 35,073,534,113
8,704,601,693
131,470,108,562
4,950,176,667,363
30,503,054,181

4,198,775,657,948
757,451,821,237
12,077,519,372
1,320,000,000
3,427,336,015,389
590,301,950

6,872,108,506,321

6,865,372,851,821
2,588,678,490,000
2,588,678,490,000
45,104,200,000
272,989,640,875
104,092,515,046
3,824,545,613
8,276,716,593
1,467,675,428,369
992,211,750,927
475,463,677,442
2,374,731,315,325

6,735,654,500
6,735,654,500

17,604,595,008,403
Stock code Corporation
ASM CTCP Tập đoàn Sao Mai

Code ASSETS

100 A. CURRENT ASSETS

110 I. Cash and Cash equivalents

111 1. Cash
112 2. Cash equivalents

120 II. Short - term financial investments

121 1. Securities trading
122 2. Provision for devaluation of trading securities (*)
123 3. Held to maturity investment

130 III. Accounts Receivable - Short term

131 1. Accounts receivable from customer
132 2. Prepayments to suppliers
135 3. Short-term loan receivables
136 4. Other receivables
137 5. Provision for bad receivable debts (*)
139 6. Missing assets awaiting resolution

140 IV. Inventories

141 1. Inventories
149 2. Provision for devaluation of inventory

150 V. Other current assets

151 1. Short term prepaid expenses
152 2. Deductible value added tax
153 3. Taxes and other amounts receivable from the State

200 B. LONG - TERM ASSETS

210 I. Accounts Receivable - Long term

212 1. Must pay the seller in advance
215 2. Long-term loan receivables
216 3. Other long term receivables

220 II. Fixed assets

221 1. Tangible fixed assets
222 Cost
223 Accumulated depreciation (*)
224 2.Financial leased fixed assets
228 Cost
229 Accumulated amortisation (*)
227 3. Intangible fixed assets
228 Cost
229 Accumulated depreciation (*)

230 IIi. Investment real estate

228 Cost
229 Accumulated amortisation (*)

240 IV. Long term work in progress

241 1. Long term work in progress
242 2. Construction in progress

250 V. Long-term financial investments

251 1. Invest in subsidiaries
253 2. Invest capital in other companies
254 3. Long-term financial investment provisions (*)
255 4. Held To Maturity

260 VI. Other long term assets

261 1. Long term prepaid expenses
262 2. Deferred Income Tax
269 3. Commercial advantage

270 TOTAL ASSETS

Code LIABILITIES AND STOCKHOLDER'S EQUITY

300 A. LIABILITIES

310 I. Current Liabilities

311 1. Accounts Payable to suppliers

312 2. Advance from customers
313 3. Taxes and others payable to State Treasury
314 4. Payables to employees
315 5. Accrued expenses
318 8. Revenue is realized short-term
319 9. Other payables - short term
320 10. Short term borrowings
322 12. Bonus and welfare funds

330 II. Long term liabilities

331 1. Long-term payables to suppliers
336 6. Long-term unearned revenue
337 7. Other long-term payables
338 8. Long term borrowings
341 11. Income tax defers interest payable

400 B. EQUITY

410 I. Shareholder's Equity

411 1.Owner's equity
411a Ordinary shares with voting rights
412 2. Capital surplus
414 4. Other capital of the owner
418 8. Development and investment funds
9. Fund to support business arrangements
420 10. Other funds belong to equity
421 11. Retained earnings
421a - Retained earnings brought forward
421b - Retained earnings for current year
13. Non-controlling shareholder interests

II. Other sources of funding and funds

1. Funding

TOTAL LIABILITIES & EQUITY

Bảng cân bằng kế toán hợp nhất

Note 31/12/2022 % of Assets

9,248,626,567,434 48.4568%

847,857,871,091 4.4422%
469,261,233,509 2.4586%
378,596,637,582 1.9836%

951,331,464,704 4.9844%
7,269,215,860 0.0381%
(2,483,599,460) -0.0130%
946,545,848,304 4.9593%

4,202,309,361,906 22.0174%
1,743,926,948,733 9.1370%
2,196,408,024,364 11.5077%

328,677,766,460 1.7221%
(66,708,831,008) -0.3495%
5,453,357 0.0000%

3,188,527,385,427 16.7058%
3,188,834,506,322 16.7074%
(307,120,895) -0.0016%

58,600,484,306 0.3070%
6,020,155,499 0.0315%
50,758,512,933 0.2659%
1,821,815,874 0.0095%

9,837,718,697,357 51.5432%

53,765,265,172 0.2817%
19,445,000 0.0001%
53,745,820,172 0.2816%

6,845,658,965,485 35.8668%
 4,896,720,260,729 25.6556%
6,167,162,954,516 32.3119%
(1,270,442,693,787) -6.6563%
514,575,899,892 2.6960%
616,345,508,297 3.2292%
(101,769,608,405) -0.5332%
1,434,362,804,864 7.5151%
1,536,947,516,258 8.0526%
(102,584,711,394) -0.5375%

514,055,256,040 2.6933%
632,691,629,991 3.3149%
(118,636,373,951) -0.6216%

1,144,324,775,075 5.9955%

1,144,324,775,075 5.9955%

143,310,000,000 0.7509%

2,000,000,000 0.0105%
(2,000,000,000) -0.0105%
143,310,000,000 0.7509%

1,136,604,435,585 5.9551%
658,989,527,928 3.4527%
2,745,177,416 0.0144%
474,869,730,241 2.4880%

19,086,345,264,791 100.0000%

Note 31/12/2022

11,246,527,070,268 58.9245%

7,597,608,906,479 39.8065%

641,870,176,785 3.3630%
314,803,642,365 1.6494%
219,821,688,852 1.1517%
41,036,410,118 0.2150%
 45,498,970,354 0.2384%
3,407,421,023 0.0179%
102,578,625,133 0.5374%
6,190,363,964,046 32.4335%
38,228,007,803 0.2003%

3,648,918,163,789 19.1180%

14,978,392,900 0.0785%
1,870,000,000 0.0098%
3,630,029,947,981 19.0190%
2,039,822,908 0.0107%

7,839,818,224,523 41.0755%

7,829,554,839,423 41.0218%
3,365,267,520,000 17.6318%
3,365,267,520,000 17.6318%
45,104,200,000 0.2363%
341,715,380,976 1.7904%
131,293,378,883 0.6879%
4,878,380,532 0.0256%
7,379,561,151 0.0387%
1,314,266,286,158 6.8859%
685,876,059,063 3.5935%
628,390,227,095 3.2924%
2,619,650,131,723 13.7253%

10,263,385,100 0.0538%
10,263,385,100 0.0538%

19,086,345,294,791 100.0000%
31/12/2021 % of Assets 31/12/2020

9,278,479,827,420 51.0673% 8,321,821,560,382

585,910,587,193 3.2248% 783,217,339,870

464,795,726,298 2.5582% 490,391,373,838
121,114,860,895 0.6666% 292,825,966,032

1,604,647,476,453 8.8317% 1,140,307,114,085

1,410,012,119 0.0078%
(22,502,203) -0.0001%
1,603,259,966,537 8.8241% 1,140,307,114,085

4,177,668,128,101 22.9932% 3,198,080,939,368

1,721,316,421,872 9.4739% 1,440,262,277,327
2,232,893,607,587 12.2895% 1,413,268,388,970
1,000,000,000
290,148,805,523 1.5969% 411,220,840,966
(66,792,240,408) -0.3676% (67,670,567,895)
101,533,527 0.0006%

2,856,255,788,611 15.7204% 3,041,691,988,354

2,856,255,788,611 15.7204% 3,091,198,047,237
(49,506,058,883)

53,997,847,062 0.2972% 158,524,178,705

5,738,145,690 0.0316% 4,559,749,525
46,644,294,486 0.2567% 153,556,450,372
1,615,406,886 0.0089% 407,978,808

8,890,634,105,980 48.9327% 9,282,773,448,021

40,112,215,814 0.2208% 31,049,611,008

14,500,000 0.0001% 14,500,000
40,097,715,814 0.2207% 31,035,111,008

6,713,539,732,135 36.9503% 6,957,454,414,097

 5,197,686,241,349 28.6073% 5,383,411,623,813
6,261,072,263,062 34.4600% 6,130,403,091,366
(1,063,386,021,713) -5.8527% (746,991,467,553)
249,470,828,912 1.3730% 295,754,662,666
312,371,978,814 1.7192% 384,839,846,296
(62,901,149,902) -0.3462% (89,085,183,630)
1,266,382,661,874 6.9700% 1,278,288,127,618
1,347,788,344,380 7.4180% 1,343,172,399,393
(81,405,682,506) -0.4480% (64,884,271,775)

323,039,583,988 1.7780% 327,297,737,900

435,099,358,626 2.3947% 413,600,931,716
(112,059,774,638) -0.6168% (86,303,193,816)

885,216,106,407 4.8721% 1,036,863,496,844

885,216,106,407 4.8721% 1,036,863,496,844

141,395,612,472 0.7782% 297,934,700,426

2,000,000,000 0.0110% 2,000,000,000

(2,000,000,000) -0.0110% (1,560,299,574)
141,395,612,472 0.7782% 297,495,000,000

787,330,855,164 4.3333% 632,173,487,746

587,889,652,058 3.2357% 400,235,146,520
6,617,946,648 0.0364% 2,576,809,910
192,823,256,458 1.0613% 229,361,531,316

18,169,113,933,400 100.0000% 17,604,595,008,403

31/12/2021 31/12/2020

10,592,774,179,941 58.3010% 10,732,486,502,082

6,531,470,969,868 35.9482% 6,533,710,844,134

963,645,033,225 5.3038% 1,097,766,949,284

581,448,360,748 3.2002% 103,929,507,890
175,979,524,158 0.9686% 123,829,075,782
32,170,951,971 0.1771% 52,257,345,266
 34,709,555,726 0.1910% 35,073,534,113
6,029,710,244 0.0332% 8,704,601,693
70,200,898,238 0.3864% 131,470,108,562
4,632,894,701,377 25.4987% 4,950,176,667,363
34,392,234,181 0.1893% 30,503,054,181

4,061,303,210,073 22.3528% 4,198,775,657,948

771,341,821,237 4.2453% 757,451,821,237
14,648,536,668 0.0806% 12,077,519,372
1,870,000,000 0.0103% 1,320,000,000
3,271,683,210,882 18.0068% 3,427,336,015,389
1,759,641,286 0.0097% 590,301,950

7,576,339,750,459 41.6990% 6,872,108,506,321

7,568,709,729,259 41.6570% 6,865,372,851,821

2,588,678,490,000 14.2477% 2,588,678,490,000
2,588,678,490,000 14.2477% 2,588,678,490,000
45,104,200,000 0.2482% 45,104,200,000
272,989,640,875 1.5025% 272,989,640,875
117,244,369,244 0.6453% 104,092,515,046
4,878,380,532 0.0268% 3,824,545,613
9,330,551,512 0.0514% 8,276,716,593
2,051,103,481,262 11.2890% 1,467,675,428,369
1,450,666,770,376 7.9842% 992,211,750,927
600,436,710,886 3.3047% 475,463,677,442
2,479,380,615,834 13.6461% 2,374,731,315,325

7,630,021,200 0.0420% 6,735,654,500

7,630,021,200 0.0420% 6,735,654,500

18,169,113,930,400 100.0000% 17,604,595,008,403

% of Assets ( Unit: VND )

47.2707%

4.4489%
2.7856%
1.6633%

6.4773%

6.4773%

18.1662%
8.1812%
8.0278%
0.0057%
2.3359%
-0.3844%

17.2778%
17.5590%
-0.2812%

0.9005%
0.0259%
0.8723%
0.0023%

52.7293%

0.1764%
0.0001%
0.1763%

39.5207%
30.5796%
34.8227%
-4.2432%
1.6800%
2.1860%
-0.5060%
7.2611%
7.6297%
-0.3686%

1.8592%
2.3494%
-0.4902%

5.8897%

5.8897%

1.6924%

0.0114%
-0.0089%
1.6899%

3.5910%
2.2735%
0.0146%
1.3029%

100.0000%

60.9641%

37.1137%

6.2357%
0.5904%
0.7034%
0.2968%
 0.1992%
0.0494%
0.7468%
28.1187%
0.1733%

23.8505%
4.3026%
0.0686%
0.0075%
19.4684%
0.0034%

39.0359%

38.9976%
14.7046%
14.7046%
0.2562%
1.5507%
0.5913%
0.0217%
0.0470%
8.3369%
5.6361%
2.7008%
13.4893%

0.0383%
0.0383%

100.0000%
Code Items ( Unit: VND ) 2022

1 1. Revenue from sales of goods and provision of services 13,807,690,797,580

2 2. Revenue deductions 58,468,825,890

10 3. Net sale 13,749,221,971,690

11 4. Cost of goods sold 11,802,962,885,062

20 5. Gross profit 1,946,259,086,628

21 6. Financial income 280,672,224,103

22 7. Financial expenses 564,524,518,008

23 - In which: Interest expense 470,435,819,831

25 8. Selling expenses 370,938,611,104

26 9. General and administration expenses 246,384,417,419

30 10. Net operating profit 1,045,083,764,200

31 11. Other income 30,097,845,897

32 12. Other expenses 13,197,479,582

40 13. Net/Loss of other activities 16,900,366,315

50 15.Earnings before taxes (EBT) 1,061,984,130,515

51 16. Tax expense - current 95,246,434,355

52 17. Income tax (benefit)/expense - deferred 4,152,950,854

60 18. Net profit after tax ( Net income ) 962,584,745,306

61 19. Accounting profit after tax of the parent company 628,390,227,095

62 20. Accounting profit after tax of controlling shareholders 334,194,518,211

70 21. Basic earnings per share 1,883

71 22. Diluted earnings per share 1,883
 2021 2020

11,465,148,423,135 12,641,344,565,991

67,222,510,681 116,730,754,134

11,397,925,912,454 12,524,613,811,857

10,098,311,058,303 11,174,196,208,444

1,299,614,854,151 1,350,417,603,413

200,488,549,062 232,360,452,111

463,008,189,278 534,709,026,110
445,545,332,734 518,022,543,070

236,820,091,115 199,682,041,549

190,895,614,951 226,555,585,232

609,379,507,869 621,831,402,633

207,770,163,024 9,105,254,803

30,853,379,096 6,631,214,547

176,916,783,928 2,474,040,256

786,296,291,797 624,305,442,889

85,280,470,589 50,355,245,844

(2,871,797,402) 1,592,929,337

703,887,618,610 572,357,267,708

600,436,710,886 475,463,677,442

103,450,907,724 96,893,590,266

2,319 1,829
1,546 1,219
Code Items ( Unit: VND ) 2022

1 1. Revenue from sales of goods and provision of services 13,807,690,797,580

2 2. Revenue deductions 58,468,825,890

10 3. Net sale 13,749,221,971,690

11 4. Cost of goods sold 11,802,962,885,062

20 5. Gross profit 1,946,259,086,628

21 6. Financial income 280,672,224,103

22 7. Financial expenses 564,524,518,008

23 - In which: Interest expense 470,435,819,831

25 8. Selling expenses 370,938,611,104

26 9. General and administration expenses 246,384,417,419

30 10. Net operating profit 1,045,083,764,200

31 11. Other income 30,097,845,897

32 12. Other expenses 13,197,479,582

40 13. Net/Loss of other activities 16,900,366,315

50 15.Earnings before taxes (EBT) 1,061,984,130,515

51 16. Tax expense - current 95,246,434,355

52 17. Income tax (benefit)/expense - deferred 4,152,950,854

60 18. Net profit after tax ( Net income ) 962,584,745,306

61 19. Accounting profit after tax of the parent company 628,390,227,095

62 20. Accounting profit after tax of controlling shareholders 334,194,518,211

70 21. Basic earnings per share 1,883

71 22. Diluted earnings per share 1,883
% of Net Revenue 2021 % of Net Revenue 2020

100.43% 11,465,148,423,135 100.59% 12,641,344,565,991

0.43% 67,222,510,681 0.59% 116,730,754,134

100.00% 11,397,925,912,454 100.00% 12,524,613,811,857

85.84% 10,098,311,058,303 88.60% 11,174,196,208,444

14.16% 1,299,614,854,151 11.40% 1,350,417,603,413

2.04% 200,488,549,062 1.76% 232,360,452,111

4.11% 463,008,189,278 4.06% 534,709,026,110

3.42% 445,545,332,734 3.91% 518,022,543,070

2.70% 236,820,091,115 2.08% 199,682,041,549

1.79% 190,895,614,951 1.67% 226,555,585,232

7.60% 609,379,507,869 5.35% 621,831,402,633

0.22% 207,770,163,024 1.82% 9,105,254,803

0.10% 30,853,379,096 0.27% 6,631,214,547

0.12% 176,916,783,928 1.55% 2,474,040,256

7.72% 786,296,291,797 6.90% 624,305,442,889

0.69% 85,280,470,589 0.75% 50,355,245,844

0.03% (2,871,797,402) -0.03% 1,592,929,337

7.00% 703,887,618,610 6.18% 572,357,267,708

4.57% 600,436,710,886 5.27% 475,463,677,442

2.43% 103,450,907,724 0.91% 96,893,590,266

0.0000000137% 2,319 0.0000000203% 1,829

0.0000000137% 1,546 0.0000000136% 1,219
% of Net Revenue

100.93%

0.93%

100.00%

89.22%

10.78%

1.86%

4.27%
4.14%

1.59%

1.81%

4.96%

0.07%

0.05%

0.02%

4.98%

0.40%

0.01%

4.57%

3.80%

0.77%

0.0000000146%
0.0000000097%
Items ( Unit: VND )
I. CASH FLOWS FROM OPERATING ACTIVITIES
1. Earning before taxes ( EBT )
2. Adjustments for
Depreciation and amortisation
Provision for decline in value of investments
Unrealised foreign exchange losses
Gain from disposal of equity investments in other entities
Interest expenses
Other adjustments

3. Operating income before changes in working capital

Increase/decrease in receivables
Increase/decrease in inventories
Increase/decrease in payables (not included interest expenses and income tax payables)
Increase/decrease in prepaid expenses
Increase/decrease in trading securities
Interest paid
Enterprise income tax paid
Other revenues from business activities
Other cash inflows/outflows from operating activities
Net cash flow from operating activities

Net cash flow from operating activities

II. CASH FLOWS FROM INVESTING ACTIVITIES

1. Expenditures on purchase and construction of fixed assets and long-term asset
2. Proceeds from disposals of fixed assets and other long-term assets
3. Expenditures on loans and purchase of debt instruments from other entities
4. Proceeds from lending or repurchase of debt instruments from other entities
5. Proceeds recovered from investment in capital contributions to other units
6. Proceeds from interests, dividends and distributed profits
7. Cash flow usually comes from investment activities

Net cash flow from investing activities

III. CASH FLOWS FROM FINANCING ACTIVITIES

1. Proceeds from issuance of shares and receipt of contributed capital
2. Repayment of contributed capital and repurchase of stock issued
3. Proceeds from borrowings
4. Repayment of principal
5. Repayment of financial principal
6. Dividends and profits paid to owners
Net cash flow from financing activities

Net cash flows during the fiscal year

Cash and cash equivalents at the beginning of the year
Impact of exchange rate fluctuation

Cash and cash equivalents at the end of fiscal year

Code 2022 2021 2020

1 1,061,984,130,515 786,296,291,797 624,305,442,889

2 412,832,468,632 412,663,425,454 291,287,520,557

3 2,768,218,152 (49,922,183,741) 31,823,763,668
4 9,506,169,092 7,825,589,517 (328,775,136)
5 (186,540,933,368) (125,465,147,908) (408,081,310,236)
6 470,435,819,831 445,545,332,734 518,022,543,070
7 6,390,174,000

8 1,770,985,872,854 1,483,333,481,853 1,057,029,184,812

9 (269,781,303,837) (142,052,983,583) (206,707,756,581)
10 (332,271,596,816) 185,436,199,743 (174,862,140,894)
11 (1,007,951,114,568) 177,751,179,390 (6,806,876,811)
12 (16,071,372,638) (196,695,831,233) 14,667,163,575
13 (5,859,203,741) (1,410,012,119)
14 (455,699,833,613) (457,639,875,442) (516,296,024,145)
15 (44,037,848,574) (26,169,763,374) (29,084,462,823)
16 2,633,363,900 6,735,654,500
17 (164,226,378) (113,800,000) (634,938,182)
20 (339,845,752,798) 1,087,581,057,058 144,039,803,451

-698,063,016,209 2,110,019,652,293 288,079,606,902

21 (1,483,221,303,360) (610,485,950,432) (2,157,693,022,691)

22 222,193,559,095 29,824,474,823 164,192,763,348
23 (2,176,214,504,760) (2,576,657,785,234) (1,276,903,000,000)
24 2,848,868,149,524 2,252,315,273,792 1,642,874,132,362
26 1,978,708,401
27 136,614,916,702 108,717,137,685 125,028,432,549
30 (451,759,182,799) (794,308,139,965) -1,502,500,694,432

-903,518,365,598 -1,588,616,280,930 -3,005,001,388,864

31 15,500,000,000
32
33 13,713,227,519,100 12,913,025,148,930 14,245,393,512,471
34 (11,948,764,990,072) (13,336,213,862,641) (12,866,613,417,157)
35 (93,538,359,309) (63,901,729,536) (60,568,823,232)
36 (637,424,518,120) (79,049,209)
40 1,048,999,651,599 (487,169,492,456) 1,318,211,272,082

50 257,394,716,002 (193,896,575,363) (40,249,618,899)

60 586,000,201,848 783,217,339,870 822,987,169,585
61 4,462,953,241 (3,410,177,314) 479,789,184

70 847,857,871,091 585,910,587,193 783,217,339,870

Fianancial Ratio 2022 2021 2020
Liquidity Ratios:
Current Ratio 1.22 1.42 1.27
Quick Ratio 0.80 0.98 0.81

Efficiency Ratios:
Inventory Turnover 3.70 3.54 3.67
Days sales in inventory 98.60 103.24 99.36
Accounts receivable turnover 3.27 2.73 3.92
Days' sale outstanding 111.56 133.78 93.20
Total Asset turnover 0.72 0.63 0.71
Fixed asset turnover 2.01 1.70 1.80

Leverage Ratios:
Total debt ratio 0.59 0.58 0.61
Debt-to equity ratio 1.43 1.40 1.56
Equity multiplier 2.43 2.40 2.56
Times interest earned 3.26 2.76 2.21
Cash coverage 4.14 3.69 2.77

Profitability Ratios:
Gross profit margin 14.16% 11.40% 10.78%
Operating profit margin 11.15% 10.81% 9.12%
Net profit margin 7.00% 6.18% 4.57%
EBIT return on assets 8.03% 6.78% 6.49%
Return on assets 5.04% 3.87% 3.25%
Return on Equity 12.28% 9.29% 8.33%

Market-Value Indicators:
Price-earning ratio
Earnings per share
Market-to-book ratio
Financial Ratios ( 2022 )
Return on Assets ( ROA )
Return on Equity ( ROE )
Net profit margin
Asset turnover
Equity multiplier
Debt-to equity ratio
Net Sales ( VND )
Net income ( VND )
Sao Mai Group Corporation ( ASM )
5.04%
12.28%
7.00%
0.72
2.43
1.43
13,749,221,971,690
962,584,745,306
Competitor: