Son Ha Sai Gon JSC (HOSE: SHA)

Son Ha Sai Gon JSC Income Statement

Financials in millions VND. Fiscal year is January - December.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Jan 1, 2021	Jan 1, 2020
Revenue	1,077,237	1,083,615	1,100,873	927,622	934,301	864,034
Revenue Growth (YoY)	-3.57%	-1.57%	18.68%	-0.71%	8.13%	7.92%
Cost of Revenue	937,917	938,894	957,719	803,679	792,628	729,975
Gross Profit	139,321	144,720	143,154	123,942	141,673	134,059
Selling, General & Admin	92,062	91,531	98,060	85,675	89,367	77,419
Other Operating Expenses	-	-	-	5	5	9.64
Operating Expenses	92,062	91,531	98,060	85,680	89,372	77,429
Operating Income	47,259	53,189	45,094	38,263	52,301	56,630
Interest Expense	-38,648	-43,703	-32,647	-25,797	-25,753	-25,308
Interest & Investment Income	7,985	5,724	7,768	6,551	3,059	116.07
Currency Exchange Gain (Loss)	-251.62	-251.62	-459.99	-557.82	-546.05	-192.68
Other Non Operating Income (Expenses)	467.76	694.44	390.69	1,513	847.88	4,478
EBT Excluding Unusual Items	16,812	15,653	20,145	19,972	29,908	35,724
Gain (Loss) on Sale of Assets	-	-	-	-	-1,447	62.27
Pretax Income	16,812	15,653	20,145	19,972	28,461	35,786
Income Tax Expense	3,823	3,267	2,469	2,116	3,273	4,931
Net Income	12,989	12,387	17,676	17,856	25,188	30,855
Preferred Dividends & Other Adjustments	-	-	-	276	527.88	584.55
Net Income to Common	12,989	12,387	17,676	17,580	24,660	30,270
Net Income Growth	-12.19%	-29.92%	-1.01%	-29.11%	-18.37%	-13.82%
Shares Outstanding (Basic)	33	33	33	33	32	31
Shares Outstanding (Diluted)	33	33	33	33	32	31
Shares Change (YoY)	0.04%	-	-0.12%	4.90%	3.54%	-7.82%
EPS (Basic)	388.34	370.34	528.48	524.97	772.48	981.81
EPS (Diluted)	388.01	370.00	528.00	524.76	772.38	981.41
EPS Growth	-12.20%	-29.92%	0.62%	-32.06%	-21.30%	-7.38%
Free Cash Flow	-8,744	-35,487	-44,323	-98,487	42,378	1,238
Free Cash Flow Per Share	-261.42	-1061.00	-1325.17	-2940.99	1327.49	40.15
Dividend Per Share	-	-	-	500.000	-	272.109
Dividend Growth	-	-	-	-	-	-34.00%
Gross Margin	12.93%	13.36%	13.00%	13.36%	15.16%	15.52%
Operating Margin	4.39%	4.91%	4.10%	4.12%	5.60%	6.55%
Profit Margin	1.21%	1.14%	1.61%	1.90%	2.64%	3.50%
Free Cash Flow Margin	-0.81%	-3.27%	-4.03%	-10.62%	4.54%	0.14%
EBITDA	66,234	72,001	65,168	55,826	65,499	70,437
EBITDA Margin	6.15%	6.64%	5.92%	6.02%	7.01%	8.15%
D&A For EBITDA	18,975	18,812	20,074	17,563	13,198	13,806
EBIT	47,259	53,189	45,094	38,263	52,301	56,630
EBIT Margin	4.39%	4.91%	4.10%	4.12%	5.60%	6.55%
Effective Tax Rate	22.74%	20.87%	12.26%	10.60%	11.50%	13.78%
Revenue as Reported	1,077,237	1,083,615	1,100,873	927,622	934,301	864,034

Source: S&P Capital IQ. Standard template. Financial Sources.