Van Phat Hung Corporation (HOSE: VPH)

Van Phat Hung 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	Dec 31, 2022	Jan 1, 2022	Jan 1, 2021	Jan 1, 2020
Revenue	60,865	73,143	161,610	290,558	268,627	162,544
Revenue Growth (YoY)	-17.80%	-54.74%	-44.38%	8.16%	65.26%	-76.98%
Cost of Revenue	35,347	29,522	62,268	138,775	160,446	70,932
Gross Profit	25,518	43,621	99,342	151,782	108,180	91,613
Selling, General & Admin	88,237	61,823	63,657	68,689	57,015	58,216
Operating Expenses	88,237	61,823	63,657	68,689	57,015	58,216
Operating Income	-62,719	-18,202	35,685	83,093	51,165	33,396
Interest Expense	-141,265	-68,451	-35,481	-35,196	-26,679	-9,433
Interest & Investment Income	365,619	31,878	17,447	5,006	2,127	701.45
Earnings From Equity Investments	-69.05	427.14	81.23	1,209	809.62	171.68
Currency Exchange Gain (Loss)	-32.47	-32.47	-	20.31	-	-
Other Non Operating Income (Expenses)	-1,113	17,137	14,395	-10,134	-3,457	23,135
EBT Excluding Unusual Items	160,421	-37,244	32,128	43,998	23,966	47,971
Gain (Loss) on Sale of Investments	41,487	41,487	-	63,625	-218.35	107.86
Gain (Loss) on Sale of Assets	71.72	71.72	-	-	18.18	-
Other Unusual Items	746.66	746.66	743.12	1,772	1,663	3,023
Pretax Income	202,726	5,061	32,871	109,395	25,429	51,102
Income Tax Expense	40,016	5,882	13,093	26,027	11,782	16,483
Earnings From Continuing Operations	162,710	-821.56	19,778	83,368	13,647	34,619
Minority Interest in Earnings	1.29	-30.36	-111.58	-159.84	-3.28	-5.37
Net Income	162,711	-851.92	19,666	83,208	13,644	34,614
Preferred Dividends & Other Adjustments	-	-	-	570.46	678.65	1,011
Net Income to Common	162,711	-851.92	19,666	82,638	12,965	33,603
Net Income Growth	-	-	-76.37%	509.86%	-60.58%	-76.38%
Shares Outstanding (Basic)	95	95	95	95	95	95
Shares Outstanding (Diluted)	95	95	95	95	95	95
Shares Change (YoY)	-0.39%	-	-	-	-	6.31%
EPS (Basic)	1709.06	-8.93	206.23	866.61	135.96	352.39
EPS (Diluted)	1709.06	-8.93	206.00	866.61	135.96	352.00
EPS Growth	-	-	-76.23%	537.39%	-61.37%	-75.32%
Free Cash Flow	-651,961	-660,155	7,488	-86,544	-161,580	161,411
Free Cash Flow Per Share	-6847.99	-6922.92	78.52	-907.57	-1694.46	1692.69
Dividend Per Share	-	-	500.000	700.000	600.000	-
Dividend Growth	-	-	-28.57%	16.67%	-	-
Gross Margin	41.93%	59.64%	61.47%	52.24%	40.27%	56.36%
Operating Margin	-103.05%	-24.89%	22.08%	28.60%	19.05%	20.55%
Profit Margin	267.33%	-1.16%	12.17%	28.44%	4.83%	20.67%
Free Cash Flow Margin	-1071.16%	-902.55%	4.63%	-29.79%	-60.15%	99.30%
EBITDA	-59,208	-14,197	39,747	87,991	57,011	39,103
EBITDA Margin	-97.28%	-19.41%	24.59%	30.28%	21.22%	24.06%
D&A For EBITDA	3,511	4,005	4,062	4,898	5,846	5,707
EBIT	-62,719	-18,202	35,685	83,093	51,165	33,396
EBIT Margin	-103.05%	-24.89%	22.08%	28.60%	19.05%	20.55%
Effective Tax Rate	19.74%	116.23%	39.83%	23.79%	46.33%	32.25%
Revenue as Reported	60,865	73,143	161,610	290,558	268,627	162,544

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