HNX:CIA Ratios and Metrics

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

Millions VND. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Apr '26 Apr 17, 2026	Dec '25 Dec 31, 2025	Jan '25 Jan 1, 2025	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Market Capitalization	194,077	169,817	192,211	184,746	193,191	275,732
Market Cap Growth	4.00%	-11.65%	4.04%	-4.37%	-29.94%	-5.48%
Enterprise Value	70,377	45,695	16,852	83,631	95,543	230,936
Last Close Price	10400.00	9100.00	10300.00	9900.00	10200.00	15000.00
PE Ratio	10.38	9.08	42.49	33.19	2.93	-
PS Ratio	1.09	0.96	1.56	1.96	1.82	6.63
PB Ratio	0.56	0.49	0.58	0.57	0.60	1.07
P/TBV Ratio	0.56	0.49	0.58	0.57	0.60	1.10
P/FCF Ratio	48.71	42.62	-	-	-	-
P/OCF Ratio	8.80	7.70	-	-	-	-
EV/Sales Ratio	0.40	0.26	0.14	0.89	0.90	5.55
EV/EBITDA Ratio	3.47	2.61	80.75	-	-	-
EV/EBIT Ratio	4.08	3.15	-	-	-	-
EV/FCF Ratio	17.66	11.47	-	-	-	-
Debt / Equity Ratio	0.00	0.00	0.00	0.00	-	0.16
Debt / EBITDA Ratio	0.07	0.07	2.13	-	-	-
Debt / FCF Ratio	0.29	0.29	-	-	-	-
Net Debt / Equity Ratio	-0.36	-0.36	-0.39	-0.28	-0.34	-0.16
Net Debt / EBITDA Ratio	-7.07	-7.07	-609.27	15.95	17.70	1.32
Net Debt / FCF Ratio	-31.04	-31.04	11.22	5.40	2.61	1.38
Asset Turnover	0.49	0.49	0.36	0.28	0.32	0.11
Inventory Turnover	25.18	25.18	18.67	19.09	14.53	8.66
Quick Ratio	6.03	6.03	8.21	8.43	22.79	2.33
Current Ratio	12.69	12.69	15.88	21.20	23.28	2.57
Return on Equity (ROE)	5.52%	5.52%	1.38%	1.69%	20.60%	-17.53%
Return on Assets (ROA)	2.51%	2.51%	-0.33%	-1.46%	-4.21%	-8.64%
Return on Invested Capital (ROIC)	5.05%	5.31%	-0.63%	-3.19%	-10.13%	-22.74%
Return on Capital Employed (ROCE)	4.10%	4.10%	-0.50%	-2.40%	-6.90%	-18.90%
Earnings Yield	9.63%	11.01%	2.35%	3.01%	34.11%	-14.44%
FCF Yield	2.05%	2.35%	-5.90%	-9.22%	-21.50%	-10.85%
Payout Ratio	0.07%	0.07%	0.02%	2.71%	0.05%	-
Buyback Yield / Dilution	-	-	-	2.66%	-1.34%	4.01%

Source: S&P Global Market Intelligence. Standard template. Financial Sources.