HOSE:ACC 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 2014	FY 2013
Period Ending	Jun '26 Jun 11, 2026	Dec '25 Dec 31, 2025	Jan '25 Jan 1, 2025	Jan '24 Jan 1, 2024	Dec '14 Dec 31, 2014	Dec '13 Dec 31, 2013
Market Capitalization	1,323,000	1,454,250	1,533,000	1,296,750	319,000	265,000
Market Cap Growth	-9.68%	-5.14%	18.22%	306.50%	20.38%	3.11%
Enterprise Value	2,334,178	2,576,832	1,547,417	1,311,167	312,134	220,364
Last Close Price	12600.00	13850.00	14600.00	12350.00	5994.05	4521.16
PE Ratio	27.09	27.94	29.76	18.94	8.42	7.73
PS Ratio	1.67	1.89	2.19	1.99	0.93	0.73
PB Ratio	0.95	1.05	1.15	1.01	1.41	1.34
P/TBV Ratio	0.96	1.06	1.16	1.02	1.70	1.42
P/FCF Ratio	-	-	3.54	-	-	4.87
P/OCF Ratio	-	-	3.54	-	-	4.71
EV/Sales Ratio	2.96	3.35	2.21	2.01	0.91	0.61
EV/EBITDA Ratio	25.63	26.55	16.66	13.11	6.50	4.74
EV/EBIT Ratio	26.13	27.12	17.21	13.61	8.51	6.25
EV/FCF Ratio	-	-	3.57	-	-	4.05
Debt / Equity Ratio	0.74	0.74	0.54	0.60	0.02	-
Debt / EBITDA Ratio	11.25	10.63	7.71	7.69	0.09	-
Debt / FCF Ratio	-	-	1.66	-	-	-
Net Debt / Equity Ratio	0.72	0.66	0.50	0.58	-0.16	-0.26
Net Debt / EBITDA Ratio	10.99	9.41	7.17	7.50	-0.74	-1.10
Net Debt / FCF Ratio	-3.82	-3.15	1.54	-1.98	-	-0.94
Asset Turnover	0.27	0.27	0.26	-	1.18	1.38
Inventory Turnover	0.70	0.66	0.59	-	8.41	5.38
Quick Ratio	0.48	0.51	0.30	0.53	1.86	3.31
Current Ratio	1.70	1.75	1.18	1.98	2.27	3.89
Return on Equity (ROE)	3.61%	3.88%	4.01%	-	18.54%	16.93%
Return on Assets (ROA)	1.93%	2.04%	2.10%	-	7.85%	8.41%
Return on Invested Capital (ROIC)	3.03%	3.52%	3.46%	6.96%	19.25%	19.81%
Return on Capital Employed (ROCE)	4.60%	4.90%	6.00%	6.60%	16.20%	17.80%
Earnings Yield	3.69%	3.58%	3.41%	5.36%	11.88%	12.93%
FCF Yield	-19.83%	-19.90%	28.25%	-29.28%	-	20.54%
Dividend Yield	-	-	-	-	41.71%	66.36%
Payout Ratio	-	0.00%	0.01%	0.00%	-	116.76%
Buyback Yield / Dilution	-0.08%	-	-	-988.64%	3.55%	-
Total Shareholder Return	-0.08%	-	-	-988.64%	45.26%	66.36%