2021 2020 Change

Profitability
Gross profit margin 23% 20% 19%
Operating profit margin 5% 4.25% 8.19%
Net profit margin 3% 3.21% 7.41%
ROA 6.68% 8.06% -17.08%
ROE 12.18% 14.67% -16.95%
ROI -102533873136291% -96122322157289.80% 6.67%

Efficiency
Inventory Turnover Ratio 509.96% 625.34% -18.45%
Accounts Receivable Turnover Ratio 1437.16% 1479.17% -2.84%
Accounts Payable Turnover Ratio 1025.46% 1325.43% -22.63%
Assets Turnover Ratio 193.78% 251.00% -22.80%
Day's Sales in Inventory 6927.43% 5922.84% 16.96%

Liquidity
Current Ratio 176.04% 169.75% 3.70%
Quick Ratio 118017691592098% 96346634007097% 22.49%

Solvency
Solvency Ratio 14804658919929% 16515007341128.20% -10.36%
Interest Coverage Ratio 1740.81% 1611.17% 8.05%
Debt - to - Equity Ratio 28.85% 25.19% 14.56%
Debt - to - Capital Ratio 121504395823300% 112564618569700% 7.94%
 2021 2020 Change
Gross profit 995,761,292,335 1,005,789,041,904 -0.997%
Operating profit 197,274,909,682 218,486,427,225 -9.708%
Net profit 148,046,589,199 165,150,073,411 -10.356%
Net sales revenue 4,292,765,574,719 5,143,547,389,608 -16.541%

Asset đầu kì 2,142,958,056,571 1,955,538,161,972 9.584%

Asset cuối kì
Average Asset
Shareholder's equity đầu kì
Shareholder's equity cuối kì
Average Shareholder's Equity
2,287,686,823,081 2,142,958,056,571 6.754%
2,215,322,439,826 2,049,248,109,272 8.104%
1,125,646,185,696 1,068,849,655,122 5.314%
1,215,043,958,232 1,125,646,185,696 7.942%
1,170,345,071,964 1,097,247,920,409 6.662%

COGS 3,297,004,282,384 4,137,758,347,704 -20.319%

Inventory đầu kì 668,255,260,171 655,105,249,119 2.007%
Inventory cuối kì 624,783,242,010 668,255,260,171 -6.505%
Average Inventory 646,519,251,091 661,680,254,645 -2.291%
Net Credit Sales 4,292,765,574,719 5,143,547,389,608 -16.541%
Accounts Receivable đầu kì 349,885,185,219 345,576,465,736 1.247%
Accounts Receivable cuối kì 247,508,649,510 349,885,185,219 -29.260%
Average Accounts Receivable 298,696,917,365 347,730,825,478 -14.101%
Accounts Payable đầu kì 283,522,304,661 342,991,005,829 -17.338%
Accounts Payable cuối kì 350,599,213,224 283,522,304,661 23.658%
Average Accounts Payable 317,060,758,943 313,256,655,245 1.214%
Net Credit Purchases 3,251,318,806,133 4,151,982,962,734 -21.692%
Ending Inventory 625,747,090,469 671,432,566,720 -6.804%

Current Assets 1,804,960,157,931 1,631,721,600,242 10.617%

Current Liabilities 1,025,338,731,363 961,223,221,573 6.670%
Inventory 624,783,242,010 668,255,260,171 -6.505%
Prepaid Expenses 17,572,679,488 32,948,461,743 -46.666%

Depreciation 311,660,172,001 286,913,079,225 8.625%

Total Liabilities 1,072,642,864,849 1,017,311,870,875 5.439%
EBIT 197,274,909,682 218,486,427,225 -9.708%
Total Interest Payments 11,332,381,440 13,560,716,976 -16.432%
Shareholders' Equity 1,215,043,958,232 1,125,646,185,696 7.942%