Vicem But Son Cement JSC (HNX:BTS)

Vicem But Son Cement JSC Ratios and Metrics

Market cap in millions VND. Fiscal year is January - December.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Feb 2, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Market Capitalization	667,223	667,223	605,443	679,579	815,495	1,420,938
Market Cap Growth	10.20%	10.20%	-10.91%	-16.67%	-42.61%	144.68%
Enterprise Value	1,583,388	1,693,562	1,776,448	1,869,608	1,649,049	2,494,488
Last Close Price	5400.00	5400.00	4900.00	5500.00	6285.71	10448.82
PE Ratio	21.12	21.12	-	-	24.27	80.23
PS Ratio	0.25	0.25	0.23	0.26	0.26	0.48
PB Ratio	0.61	0.61	0.57	0.54	0.57	0.98
P/TBV Ratio	0.61	0.61	0.57	0.54	0.58	0.99
P/FCF Ratio	5.06	5.06	-	-	-	6.41
P/OCF Ratio	3.40	3.40	4.16	5.43	9.30	5.10
EV/Sales Ratio	0.60	0.64	0.68	0.73	0.53	0.84
EV/EBITDA Ratio	5.87	6.28	32.82	11.74	5.61	8.03
EV/EBIT Ratio	43.76	46.80	-	-	18.72	23.85
EV/FCF Ratio	12.01	12.85	-	-	-	11.26
Debt / Equity Ratio	0.97	0.97	1.07	0.90	0.70	0.61
Debt / EBITDA Ratio	3.97	3.97	21.06	7.18	3.40	2.86
Debt / FCF Ratio	8.11	8.11	-	-	-	4.01
Asset Turnover	0.87	0.87	0.79	0.75	0.98	0.94
Inventory Turnover	4.91	4.91	4.62	3.82	5.56	6.99
Quick Ratio	0.12	0.12	0.08	0.10	0.13	0.10
Current Ratio	0.45	0.45	0.37	0.45	0.53	0.36
Return on Equity (ROE)	2.92%	2.92%	-17.29%	-7.16%	3.76%	3.39%
Return on Assets (ROA)	0.74%	0.74%	-3.41%	-0.93%	1.72%	2.06%
Return on Invested Capital (ROIC)	1.76%	1.76%	-8.20%	-2.25%	3.16%	3.67%
Return on Capital Employed (ROCE)	2.90%	2.90%	-14.50%	-3.50%	6.00%	7.10%
Earnings Yield	4.74%	4.74%	-33.33%	-14.16%	6.61%	3.39%
FCF Yield	19.76%	19.76%	-4.25%	-28.06%	-2.54%	15.59%
Dividend Yield	-	-	-	-	4.77%	3.83%
Payout Ratio	28.49%	28.49%	-	-	91.62%	-
Total Shareholder Return	-	-	-	-	4.77%	3.83%

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.