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L40

Công ty Cổ phần Đầu tư và Xây dựng 40

AUDIT RISK

Market Performance History

OHLCV Terminal Feed

Earnings Quality

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Piotroski F

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Altman Z (EM)

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Beneish M

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50.5%

ROE = T × I × OM × AT × L

6.41

1. Tax Burden

0.90

2. Interest Burden

18.7%

3. Operating Margin

0.25x

4. Asset Turnover

1.67x

5. Fin. Leverage

Ratio Category	2021	2022	2023	2024	2025
Return on Equity (ROE)	0.5%	-1.2%	1.7%	49.3%	112.1%
Return on Capital (ROIC)	-1.4%	-8.2%	-3.1%	6.0%	7.2%
Gross Margin	5.7%	2.1%	5.3%	5.6%	21.1%
Net Margin	0.2%	-0.5%	1.0%	16.7%	119.5%
A.R Turnover Days	75d	92d	112d	49d	169d
Inventory Days	39d	36d	45d	28d	448d
Current Ratio	0.98	1.02	1.06	2.43	2.73
Debt to Equity	2.00	1.43	1.86	0.71	0.67
P/E Ratio	243.20	-88.99	110.20	7.38	2.28
P/B Ratio	1.15	1.07	1.89	2.90	1.58
Dividend Yield	0.00%	0.00%	0.00%	0.00%	0.75%
Dividend Payout Ratio	0.0%	0.0%	0.0%	0.0%	1.7%

SOE-LL-LQ

Alpha (α)

0.175%

R-Squared (R²)

72.8%

Mkt-Rf Beta

0.54

SMB (Size)0.351

HML (Value)0.182

RMW (Profit)0.260

CMA (Investment)0.293

Historical Strategy Audit

Year	EM Score	Piotroski F	Altman Z	Beneish M	ROA	Flag
2021	-0.0986	4 / 9	0.41	-1.53	0.2%	—
2022	1.1455	4 / 9	0.52	0.22	-0.4%	—
2023	0.2575	7 / 9	0.77	-4.68	0.7%	—
2024	1.2420	6 / 9	6.17	-0.15	22.9%	—
2025	3.0333	5 / 9	6.30	0.00	34.4%	—