Management Efficiency Ratios

Code	Data field	Calculation	Meaning and Applications
F5.27	ROE	ROE = Profit of parent company shareholders divided by Equity F5.27 = F2.112/Aver(F2.74) ROE is calculated on an annual basis or calculated on 4 consecutive quarters -By Year: F2.112 of the whole year, Average at the beginning and end of the year of F2.74 -According to 4 quarters: Total F2.112 of 4 quarters, Average of 4 funds of F2.74	ROE indicates the ability to bring profit to shareholders per dollar of capital spent. Stox.vn's ROE is calculated on a trailing basis based on the data of the last 4 quarters. The higher the ROE, the better, but also note that the company can use a lot of debt and therefore the liquidity risk will be high. Therefore, it is necessary to pay attention and tracking various indicators at the same time
F5.28	ROCE	ROE = Profit of parent company shareholders divided by Equity F5.27 = F2.112/Aver(F2.74) ROE is calculated on an annual basis or calculated on 4 consecutive quarters -By Year: F2.112 of the whole year, Average at the beginning and end of the year of F2.74 -According to 4 quarters: Total F2.112 of 4 quarters, Average of 4 funds of F2.74	ROCE indicates the efficiency of capital use in the company, including both equity and debt. ROCE of Stox.vn is calculated on a trailing basis based on data of the last 4 quarters.
F5.29	ROA	ROA = Profit of parent company shareholders divided by total assets F5.29 = F2.112/Aver(F2.52) ROA is calculated on an annual basis or calculated on 4 consecutive quarters.	ROA tells you how much profit a company makes based on the assets it has. ROA is useful when comparing companies in the same sector but will not be meaningful for different industries due to the peculiarities of the capital structure and facilities required for their operations. Companies that need a lot of initial investment such as shipbuilding, cement will not be able to have high ROA like other companies such as commerce and services.
F5.36	Sales/Number of employees	F5.36 = Revenue /Total number of employees of the corporation This index is calculated on an annual basis or a total of 4 consecutive quarters
F5.46	Sales/Market Cap	F5.46 = Revenue /Current Market cap This index is calculated by year or Sum of 4 consecutive quarters
F5.30	Receivable Turnover	F5.30 = Net Sales F2.94 /AVER(F2.9+F2.25) AVER(F2.9+F2.25) is the average of year-end and last year-end short-term and long-term customer receivables. This coefficient is for years only	The higher this ratio, the higher the business performance of the company
F5.31	Days of Sales Outstanding	F5.31 =365/F5.30 This coefficient is for years only
F5.32	Inventory turnover	F5.32 = Cost of Goods Sold F2.95/AVER(F2.16) AVER(F2.16) is the average value of inventory at the end of this year and at the end of last year. This coefficient is only calculated on an annual basis	The higher this ratio, the higher the business performance of the company
F5.33	Days of Inventory Outstanding	F5.33 = 360/F5.32 This coefficient is for years only	Days of Inventory Outstanding includes provision (Different from the old version that only includes net inventory). #v2v4
F5.34	Payable turnover	F5.34 =F2.95/AVER(F2.56+F2.66). AVER(F2.16) is the average of the year-end and last year-end short-term and long-term payables. This coefficient is for years only
F5.35	Days of Payable Outstanding	F5.35 =360/F5.34 This coefficient is for years only	The larger this time is, the better the company’s ability to utilize capital
F5.47	Asset turnover	F5.47 = F2.94/AVER(F2.52)
F5.48	Equity turnover	F5.48 = F2.94/AVER((F2.74)