40 Investment and Construction JSC (HNX:L40)
Vietnam flag Vietnam · Delayed Price · Currency is VND
21,800
-600 (-2.68%)
At close: Aug 28, 2026

HNX:L40 Financials Overview

Millions VND. Fiscal year is Jan - Dec.

Revenue & Profits

Fiscal YearTTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period EndingJun '26 Dec '25 Jan '25 Jan '24 Dec '22 Dec '21
Revenue
309,033262,754254,785110,598166,115170,388
Revenue Growth
19.68%3.13%130.37%-33.42%-2.51%-
Gross Profit
94,69455,32414,2315,8496,9796,138
Operating Income
88,82149,0086,494-2,143-1,699-4,420
Net Income
348,214317,56942,5861,111173.7306.41
Earnings Per Share
17139.2118596.491792.3547.057.4213.03
EPS Growth
570.96%937.55%3709.76%533.69%-43.02%-

Revenue by Segment

Fiscal YearFY 2025FY 2024FY 2023
Period EndingDec '25 Jan '25 Jan '24
Construction Activities
171,690250,121104,573
Sales of Goods
91,028--
Other Activities
364,664-
Total
262,754254,785110,598

Cash & Debt

Fiscal YearCurrentFY 2025FY 2024FY 2023FY 2022FY 2021
Period EndingJun '26 Dec '25 Jan '25 Jan '24 Dec '22 Dec '21
Cash & Investments
11,39847,13093,68051,3583,46647,305
Total Debt
29,04155,105-4,9709,986-
Net Cash (Debt)
-17,643-7,97593,68046,388-6,52047,305
Net Cash Growth
--101.95%---
Net Cash Per Share
-868.38-466.983942.761964.90-278.692011.66

Cash Flow & CapEx

Fiscal YearTTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period EndingJun '26 Dec '25 Jan '25 Jan '24 Dec '22 Dec '21
Operating Cash Flow
42,462-59,941-22,05453,304-55,539283.9
Capital Expenditures
-1,654-805.45--808.1-1,193-870.46
Free Cash Flow
40,807-60,746-22,05452,496-56,732-586.57
Free Cash Flow Growth
------

Margins

Fiscal YearTTMFY 2025FY 2024FY 2023FY 2022FY 2021
Period EndingJun '26 Dec '25 Jan '25 Jan '24 Dec '22 Dec '21
Gross Margin
30.64%21.06%5.58%5.29%4.20%3.60%
Operating Margin
28.74%18.65%2.55%-1.94%-1.02%-2.59%
Pretax Margin
125.46%132.97%21.08%1.26%0.35%0.23%
Profit Margin
112.68%120.86%16.71%1.00%0.10%0.18%
FCF Margin
13.21%-23.12%-8.66%47.47%-34.15%-0.34%

Dividends

Fiscal YearCurrentFY 2025
Period EndingAug '26 Dec '25
Dividend Per Share
227.273227.273
Dividend Per Share Growth
0%-
Dividend Yield
1.01%0.57%

Valuation

Fiscal YearCurrentFY 2025FY 2024FY 2023FY 2022FY 2021
Period EndingAug '26 Dec '25 Jan '25 Jan '24 Dec '22 Dec '21
PE Ratio
1.272.962.8761.19426.27379.40
P/FCF Ratio
12.69--1.30--
PS Ratio
1.683.580.480.620.450.68