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PAT

Công ty Cổ phần Phốt pho Apatit Việt Nam

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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58.9%

ROE = T × I × OM × AT × L

1.01

1. Tax Burden

0.90

2. Interest Burden

17.9%

3. Operating Margin

1.34x

4. Asset Turnover

2.44x

5. Fin. Leverage

Ratio Category	2022	2023	2024	2025
Return on Equity (ROE)	148.0%	43.9%	48.7%	60.0%
Return on Capital (ROIC)	113.9%	31.8%	38.1%	44.9%
Gross Margin	36.1%	21.4%	21.1%	23.0%
Net Margin	30.6%	16.7%	15.4%	18.1%
A.R Turnover Days	17d	30d	24d	32d
Inventory Days	18d	21d	23d	19d
Current Ratio	1.90	1.24	1.70	1.38
Debt to Equity	0.53	1.32	0.64	1.44
P/E Ratio	2.56	8.08	8.12	5.97
P/B Ratio	2.98	4.19	3.59	3.51
Dividend Yield	33.00%	11.49%	11.63%	12.05%
Dividend Payout Ratio	84.4%	92.8%	94.5%	71.9%

SOE-HL-HQ

Alpha (α)

0.034%

R-Squared (R²)

79.2%

Mkt-Rf Beta

0.70

SMB (Size)0.645

HML (Value)0.187

RMW (Profit)0.273

CMA (Investment)0.199

Historical Strategy Audit

Year	EM Score	Piotroski F	Altman Z	Beneish M	ROA	Flag
2022	-0.7533	8 / 9	12.14	-3.13	34.4%	—
2023	-0.2950	4 / 9	3.94	-2.91	23.9%	—
2024	-0.2766	7 / 9	6.16	-3.66	22.0%	—
2025	-0.5132	5 / 9	4.58	-1.87	34.4%	—