Luận văn thạc sĩ UEH chính sách cổ tức của các công ty niêm yết trên hose, phân tích xu hướng và nhân tố quyết định

BỘ GIÁO DỤC VÀ ĐÀO TẠO TRƯỜNG ĐẠI HỌC KINH TẾ TP HỒ CHÍ MINH  MAI HUỲNH YẾN NHƯ CHÍNH SÁCH CỔ TỨC CỦA CÁC CƠNG TY NIÊM YẾT TRÊN HOSE: PHÂN TÍCH XU HƯỚNG VÀ NHÂN TỐ QUYẾT ĐỊNH LUẬN VĂN THẠC SĨ KINH TẾ Thành phố Hồ Chí Minh, tháng năm 2013 LUAN VAN CHAT LUONG download : add luanvanchat@agmail.com BỘ GIÁO DỤC VÀ ĐÀO TẠO TRƯỜNG ĐẠI HỌC KINH TẾ TP HỒ CHÍ MINH  MAI HUỲNH YẾN NHƯ CHÍNH SÁCH CỔ TỨC CỦA CÁC CƠNG TY NIÊM YẾT TRÊN HOSE: PHÂN TÍCH XU HƯỚNG VÀ NHÂN TỐ QUYẾT ĐỊNH CHUYÊN NGÀNH: TÀI CHÍNH - NGÂN HÀNG MÃ SỐ: 60340201 LUẬN VĂN THẠC SĨ KINH TẾ NGƯỜI HƯỚNG DẪN KHOA HỌC: TS HAY SINH Thành phố Hồ Chí Minh, tháng năm 2013 LUAN VAN CHAT LUONG download : add luanvanchat@agmail.com LỜI CAM ĐOAN Tôi xin cam đoan luận văn kết nghiên cứu riêng tôi, không chép Nội dung luận văn có tham khảo sử dụng tài liệu, thông tin đăng tải tác phẩm, tạp chí trang web theo danh mục tài liệu luận văn Tác giả luận văn Mai Huỳnh Yến Như LUAN VAN CHAT LUONG download : add luanvanchat@agmail.com LỜI CẢM ƠN Trước tiên, xin chân thành cảm ơn Cơ – TS Hay Sinh tận tình bảo, góp ý động viên tơi suốt q trình thực luận văn tốt nghiệp Tơi xin gởi lời tri ân đến quý Thầy cô trường Đại học Kinh tế TP HCM, người tận tình truyền đạt kiến thức cho tơi ba năm học cao học vừa qua Sau cùng, xin gởi lời cảm ơn đến cha mẹ, người thân gia đình bạn bè hết lịng quan tâm tạo điều kiện tốt để tơi hồn thành luận văn tốt nghiệp Tác giả luận văn Mai Huỳnh Yến Như LUAN VAN CHAT LUONG download : add luanvanchat@agmail.com DANH MỤC TỪ VIẾT TẮT ANOVA Phân tích phương sai At Tổng tài sản dAt/At Tốc độ tăng trưởng tài sản DPS Cổ tức cổ phiếu DY Tỷ suất cổ tức EPS Thu nhập cổ phiếu Et/At Tổng thu nhập sau thuế trước lãi vay tổng tài sản HOSE Sở giao dịch chứng khoán Thành phố Hồ Chí Minh NSETt Quy mơ cơng ty PAT Lợi nhuận sau thuế PR Tỷ lệ chi trả cổ tức SD Độ lệch chuẩn SPSS Statistical Package for the Social Sciences TP HCM Thành phố Hồ Chí Minh Vt/At Giá trị thị trường giá trị sổ sách tài sản Yt/Bet Lợi nhuận sau thuế vốn cổ phần thường LUAN VAN CHAT LUONG download : add luanvanchat@agmail.com DANH MỤC CÁC BẢNG BIỂU Bảng 3.1: Số lượng công ty nghiên cứu từ 2007 – 2012 Bảng 4.1: Cổ tức cổ phiếu trung bình (DPS) giai đoạn 2007 – 2012 (đồng) Bảng 4.2: Tỉ lệ phần trăm công ty chia theo mức cổ tức giai đoạn 2007 – 2012 Bảng 4.3: Cổ tức cổ phiếu trung bình (DPS) nhóm chi trả giai đoạn 2007 – 2012 Bảng 4.4: Cổ tức cổ phiếu trung bình (DPS) giai đoạn 2007 - 2012 theo phân ngành kinh tế (đồng) Bảng 4.5: Tỉ lệ chi trả cổ tức trung bình giai đoạn 2007 -2012 Bảng 4.6: Phần trăm công ty chia theo mức tỉ lệ chi trả cổ tức giai đoạn 2007 – 2012 Bảng 4.7: Tỷ lệ chi trả cổ tức giai đoạn 2007 - 2012 theo phân ngành kinh tế (%) Bảng 4.8: Tỷ lệ chi trả cổ tức nhóm chi trả (%) Bảng 4.9: Tỷ suất cổ tức (%) giai đoạn 2008 – 2012 Bảng 4.10: Tỷ suất cổ tức trung bình giai đoạn 2008 - 2012 theo phân ngành kinh tế (%) Bảng 4.11: Tỷ suất cổ tức (%) nhóm chi trả giai đoạn 2008 – 2012 Bảng 4.12: Lợi nhuận, quy mô hội đầu tư nhóm chi trả cổ tức nhóm khơng chi trả cổ tức Bảng 4.13: Hồi quy logit lợi nhuận, hội đầu tư, quy mô công ty chi trả cổ tức không chi trả cổ tức Bảng 4.14: Số lượng công ty bắt đầu ngưng chi trả cổ tức giai đoạn 2009 – 2012 Bảng 4.15: Thu nhập khứ tương lai nhóm cơng ty ngưng chi trả cổ tức Bảng 4.16: Kiểm định ANOVA khác biệt thu nhập q khứ thu nhập tương lai nhóm cơng ty ngưng chi trả cổ tức Bảng 4.17: Dunnett's C Post Hoc test ảnh hưởng thu nhập đến định ngưng chi trả cổ tức công ty Bảng 4.18: Thống kê số công ty lãi lỗ giai đoạn 2010 - 2012 Bảng 4.19: Số lượng công ty giảm ngưng chi trả cổ tức giai đoạn 2010 – 2012 LUAN VAN CHAT LUONG download : add luanvanchat@agmail.com Bảng 4.20: Thu nhập giảm cổ tức Bảng 4.21: Thu nhập ngưng chi trả trả cổ tức Bảng 4.22: Hồi quy Logit - Quyết định giảm cổ tức thu nhập Bảng 4.23: Hồi quy Logit - Quyết định ngưng chi trả cổ tức thu nhập Bảng 4.24: Số công ty lỗ giảm cổ tức Bảng 4.25: Số công ty lỗ ngưng chi trả cổ tức Bảng 4.26: Kiểm định ANOVA - khác biệt thu nhập khứ thu nhập tương lai Bảng 4.27: Dunnett's C tests khác biệt lợi nhuận nhóm cơng ty giảm cổ tức nhóm cơng ty không giảm cổ tức Bảng 4.28: Hồi quy Logit - giảm cổ tức thay đổi lợi nhuận LUAN VAN CHAT LUONG download : add luanvanchat@agmail.com DANH MỤC CÁC HÌNH VẼ Hình 4.1: Cổ tức cổ phiếu trung bình (DPS) giai đoạn 2007 – 2012 Hình 4.2: Tỉ lệ chi trả cổ tức trung bình giai đoạn 2007 -2012 Hình 4.3: Tỷ suất cổ tức (%) giai đoạn 2008 – 2012 Hình 4.4: Số lượng cơng ty bắt đầu ngưng chi trả cổ tức giai đoạn 2009 - 2012 LUAN VAN CHAT LUONG download : add luanvanchat@agmail.com MỤC LỤC Trang bìa Lời cam đoan Lời cảm ơn Danh mục từ viết tắt Danh mục bảng biểu Danh mục hình vẽ TĨM TẮT 1 GIỚI THIỆU CƠ SỞ LÝ THUYẾT VÀ CÁC BẰNG CHỨNG THỰC NGHIỆM VỀ CHÍNH SÁCH CỔ TỨC 2.1 Cơ sở lý thuyết 2.1.1 Khái niệm cổ tức phương thức chi trả cổ tức 2.1.2 Chính sách cổ tức 2.1.3 Lý thuyết sách cổ tức giá trị doanh nghiệp 11 2.2 Các chứng thực nghiệm 13 2.2.1 Bằng chứng thực nghiệm yếu tố ảnh hưởng đến định chi trả cổ tức: 13 2.2.2 Bằng chứng thực nghiệm ảnh hưởng lợi nhuận đến định bắt đầu chi trả cổ tức ngưng chi trả cổ tức 14 2.2.3 Bằng chứng thực nghiệm mối quan hệ cổ tức khoản lỗ 16 2.2.4 Bằng chứng thực nghiệm ảnh hưởng thu nhập đến định thay đổi mức chi trả cổ tức 16 2.2.5 Bằng chứng thực nghiệm xu hướng nhân tố định đến sách cổ tức 17 DỮ LIỆU VÀ PHƯƠNG PHÁP NGHIÊN CỨU 18 3.1 Dữ liệu phương pháp nghiên cứu chung 18 3.2 Phương pháp phân tích xu hướng cổ tức 19 3.3 Phương pháp phân tích nhân tố định sách cổ tức 21 LUAN VAN CHAT LUONG download : add luanvanchat@agmail.com 3.3.1 Phân tích ảnh hưởng lợi nhuận, quy mô, hội đầu tư đến định chi trả cổ tức 21 3.3.2 Phân tích ảnh hưởng lợi nhuận đến định bắt đầu chi trả cổ tức ngưng chi trả cổ tức 24 3.3.3 Phân tích ảnh hưởng khoản lỗ đến việc cắt giảm cổ tức ngưng chi trả cổ tức 26 3.3.4 Phân tích ảnh hưởng thu nhập đến định tăng giảm mức cổ tức chi trả 28 KẾT QUẢ PHÂN TÍCH 30 4.1 Kết phân tích xu hướng 30 4.1.1 Cổ tức cổ phiếu 30 4.1.2 Tỷ lệ chi trả cổ tức 32 4.1.3 Tỷ suất cổ tức 35 4.1.4 Tổng hợp phân tích xu hướng 37 4.2 Kết phân tích nhân tố định sách cổ tức 38 4.2.1 Phân tích ảnh hưởng lợi nhuận, quy mô, hội đầu tư đến định chi trả cổ tức 38 4.2.2 Kết phân tích ảnh hưởng lợi nhuận đến định bắt đầu chi trả cổ tức ngưng chi trả cổ tức 42 4.2.3 Phân tích ảnh hưởng khoản lỗ đến việc cắt giảm cổ tức ngưng chi trả cổ tức 45 4.2.4 Phân tích ảnh hưởng thu nhập đến định tăng giảm mức cổ tức chi trả 50 KẾT LUẬN 53 5.1 Kết luận liên quan đến vấn đề nghiên cứu 53 5.1.1 Kết luận phân tích xu hướng 53 5.1.2 Kết luận phân tích nhân tố định 54 5.2 Giới hạn nghiên cứu 55 5.3 Hướng nghiên cứu xa 56 LỜI KẾT 57 DANH MỤC TÀI LIỆU THAM KHẢO LUAN VAN CHAT LUONG download : add luanvanchat@agmail.com Phụ lục 06: Thu nhập trước lợi nhuận khác cổ phiếu, giá cổ phiếu thời điểm cuối năm công ty giai đoạn 2007 - 2012 Stt 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 Mã chứng khoán AAM ABT ACC ACL AGD AGF AGM ALP ANV APC ASM ASP ATA AVF BBC BCE BCI BGM BHS BIC BMC BMI BMP BRC BSI BT6 BTT BVH C21 C32 C47 CCI CCL CDC CIG CII CLC CLG CLP CLW CMT CMV CMX CNG CNT COM CSM CTD CTG CTI CYC D2D DAG DCL DCT DDM DHA DHC DHG DHM DIC DIG DLG DMC DPM DPR DQC DRC Thu nhập trước lợi nhuận khác cổ phiếu 2007 (*) 6,225 (*) 4,400 (*) 3,790 (*) 3,535 5,953 (*) (*) (*) (*) (*) 2,510 (*) (*) (*) 3,240 (*) 10,998 2,581 6,840 (*) (*) 3,690 (*) (*) (*) (*) (*) (*) (*) 9,780 (*) 2,830 4,524 (*) (*) (*) (*) (*) (*) (*) (*) 3,640 (*) (*) (*) (*) 408 (*) (*) (*) 2,650 (*) 5,370 (*) 7,120 (*) 4,889 (*) (*) 5,140 4,506 5,756 (*) 5,435 2008 (*) 3,090 (*) 7,940 (*) 960 (*) 587 1,488 (*) (*) 1,370 (*) (*) 1,460 (*) 2,310 (*) (2,500) (*) 6,946 2,327 6,240 (*) (*) 3,280 (*) (*) (*) (*) (*) (*) (*) 6,100 (*) 3,350 3,750 (*) (*) (*) (*) (*) (*) (*) 2,553 2,343 (*) (*) (*) (*) 1,665 (*) (*) 4,920 2,080 1,565 3,740 (*) 6,640 (*) 3,260 (*) (*) 4,690 3,646 5,851 66 3,366 2009 4,980 11,900 (*) 5,590 (*) 1,120 (*) 936 (2,778) (*) (*) 1,886 3,620 (*) 3,720 (*) 3,820 (*) 6,480 (*) 2,617 2,427 7,250 (*) (*) 7,080 (*) 1,556 (*) (*) (*) (*) (*) 3,440 (*) 7,580 3,873 (*) (*) (*) (*) (*) (*) (*) 5,386 7,495 12,652 12,520 1,060 (*) 236 4,830 (*) 6,050 1,840 58 6,760 2,045 13,820 (*) 2,300 10,320 (*) 160 3,557 5,296 222 25,563 2010 4,080 8,080 2011 6,650 8,010 (*) 6,140 5,850 6,240 5,320 12,700 3,280 4,840 (*) (*) 1,568 297 1,076 1,119 2,296 2,819 15,900 1,950 73 (697) 4,630 1,560 3,500 2,530 2,710 3,010 2,150 1,930 4,580 1,140 (*) 1,240 7,870 4,910 (*) 1,199 2,815 11,062 1,731 1,803 7,890 8,420 (*) 1,710 (*) (2,409) 8,710 920 3,717 3,833 1,577 1,768 (*) 3,170 (*) (*) (*) 3,040 (*) 2,934 (*) 330 2,570 1,290 (*) 124 5,080 2,060 3,271 4,586 3,250 1,600 (*) (*) 1,470 2,099 1,480 1,140 3,232 3,890 3,611 347 (*) 10,016 2,107 984 2,697 2,420 4,149 929 7,820 6,810 2,055 2,830 1,890 470 (51) 140 9,230 3,780 2,081 1,222 1,240 (3,230) 1,210 1,180 (6,069) 15 5,160 2,560 2,557 24 14,560 6,690 (*) (*) 2,470 1,150 4,520 980 2,258 777 4,890 4,720 4,499 8,288 9,335 18,663 2,258 1,662 6,376 4,282 2012 1,562 7,181 6,140 821 7,896 2,657 2,820 (1,127) 521 1,132 333 1,103 414 1,346 1,679 1,718 2,397 43 3,785 1,295 7,771 1,146 10,306 1,977 245 721 4,027 1,981 3,125 3,848 2,686 2,317 332 165 (887) 3,969 3,719 717 (1,062) 2,153 582 2,547 213 5,339 (1,091) 1,784 5,266 5,596 2,053 83 237 3,684 1,831 1,932 (2,027) (5,647) 1,043 (169) 7,443 2,868 424 191 24 5,067 7,990 12,552 2,237 5,355 Giá cổ phiếu thời điểm cuối năm 2007 (*) 90,000 (*) 84,500 (*) 83,000 (*) 66,000 90,000 (*) (*) (*) (*) (*) 100,000 (*) (*) (*) 49,500 (*) 332,000 79,400 165,000 (*) (*) 59,500 (*) (*) (*) (*) (*) (*) (*) 144,000 (*) 64,000 50,000 (*) (*) (*) (*) (*) (*) (*) (*) 58,000 (*) (*) (*) (*) 18,000 (*) (*) (*) 27,500 (*) 60,000 (*) 234,000 (*) 61,500 (*) (*) 163,000 74,000 85,000 (*) 123,000 2008 (*) 24,300 (*) 20,400 (*) 15,000 (*) 10,100 18,800 (*) (*) 9,200 (*) (*) 14,200 (*) 24,000 (*) 16,700 (*) 69,000 17,000 30,400 (*) (*) 59,000 (*) (*) (*) (*) (*) (*) (*) 20,500 (*) 27,000 15,000 (*) (*) (*) (*) (*) (*) (*) 10,300 36,300 (*) (*) (*) (*) 9,500 (*) (*) 31,500 8,100 11,100 18,800 (*) 119,000 (*) 13,600 (*) (*) 50,500 34,500 30,400 15,600 16,800 2009 32,100 52,000 (*) 27,700 (*) 33,200 (*) 11,900 17,400 (*) (*) 14,000 27,500 (*) 28,500 (*) 61,000 (*) 29,000 (*) 67,500 22,500 65,500 (*) (*) 62,000 (*) 30,600 (*) (*) (*) (*) (*) 51,800 (*) 59,000 25,200 (*) (*) (*) (*) (*) (*) (*) 29,400 60,500 73,500 114,000 29,500 (*) 8,900 57,000 (*) 59,000 14,900 11,800 44,000 17,200 114,000 (*) 21,600 75,500 (*) 60,000 34,000 58,000 33,800 122,000 2010 23,700 43,000 (*) 26,900 27,900 23,500 (*) 15,300 14,100 13,000 63,000 8,600 27,800 22,400 21,700 12,900 31,300 (*) 32,300 (*) 25,200 15,500 47,500 (*) (*) 69,500 27,100 64,500 (*) (*) (*) (*) (*) 26,300 (*) 36,000 19,400 31,100 (*) 10,000 19,700 26,800 15,200 (*) 19,100 38,500 32,000 70,000 23,000 48,200 6,600 39,500 18,800 35,000 9,600 6,400 21,400 12,500 120,000 (*) 20,500 41,000 29,000 31,400 38,000 68,000 25,000 40,000 2011 22,300 34,200 18,000 17,200 27,900 21,400 (*) 7,500 7,400 14,500 22,300 3,500 6,000 9,400 11,100 7,200 14,900 4,100 17,400 6,000 25,700 8,900 35,000 7,000 6,300 6,200 17,000 41,000 16,600 (*) 9,500 9,000 10,300 5,700 4,500 21,600 12,100 12,300 (*) 8,100 7,700 23,000 5,000 22,500 8,400 26,800 8,900 30,000 17,700 22,200 3,100 15,900 5,100 15,600 4,100 2,400 8,500 6,800 56,000 (*) 6,600 10,400 19,000 20,900 23,800 46,300 11,100 17,100 2012 24,800 42,500 25,700 12,600 61,000 21,500 22,000 9,000 9,800 10,200 8,700 4,500 4,200 7,000 16,900 8,200 15,400 6,000 16,000 7,500 48,600 7,900 44,500 11,300 3,900 6,200 21,200 38,400 14,200 13,600 13,100 9,200 3,900 5,500 2,700 23,300 15,000 4,700 7,200 11,000 5,500 18,500 3,600 24,300 5,900 28,500 23,200 29,700 20,700 7,200 2,200 16,800 11,100 10,000 2,900 900 9,700 5,700 73,000 24,800 6,800 12,800 5,400 29,000 35,800 54,000 18,400 25,700 30 LUAN VAN CHAT LUONG download : add luanvanchat@agmail.com Stt 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 Mã chứng khoán DRH DRL DSN DTA DTL DTT DVP DXG DXV EIB ELC EMC EVE FBT FCN FDC FDG FMC FPT GAS GDT GIL GMC GMD GSP GTA GTT HAG HAI HAP HAS HAX HBC HCM HDC HDG HHS HLA HLG HMC HOT HPG HQC HRC HSG HSI HT1 HTI HTL HTV HU1 HU3 HVG HVX ICF IDI IFS IJC IMP ITA ITC JVC KAC KBC KDC KDH KHA KHP KMR KSA Thu nhập trước lợi nhuận khác cổ phiếu 2007 (*) (*) (*) (*) (*) 1,276 (*) (*) (*) (*) (*) (*) (*) 1,080 (*) (*) (*) 4,240 8,040 (*) (*) 4,446 4,812 4,529 (*) 1,766 (*) (*) 4,505 10,901 5,192 4,114 3,310 (*) 3,450 (*) (*) (*) (*) 2,419 (*) 5,279 (*) 7,725 (*) 4,406 1,150 (*) (*) 3,194 (*) (*) (*) (*) 1,790 (*) 2,320 (*) 6,100 5,895 (*) (*) (*) (*) 6,072 (*) 1,640 2,678 (*) (*) 2008 (*) (*) (*) (*) (*) 1,116 (*) (*) 810 (*) (*) (*) (*) 660 (*) (*) (*) 1,560 5,960 (*) (*) 3,049 3,667 (3,515) (*) 756 (*) 3,920 1,619 (4,608) 2,136 3,238 560 (*) 3,370 (*) (*) 1,048 (*) 2,282 (*) 4,439 (*) 5,129 3,478 1,988 890 (*) (*) 424 (*) (*) (*) (*) 1,140 (*) (9,500) (*) 5,120 1,375 (*) (*) (*) (*) (1,080) (*) 2,850 2,255 1,107 (*) 2009 (*) (*) (*) (*) (*) 2010 1,220 (*) (*) 4,431 2,540 3,869 101 6,776 6,610 2,540 1,469 8,495 233 4,243 4,770 940 1,287 (*) (*) (*) (7,500) (*) 3,990 (*) 1,890 7,500 (*) 3,033 5,715 3,925 6,802 (*) 909 (*) 4,430 3,343 2,385 915 1,932 3,200 7,056 7,120 (*) (*) 3,475 2,759 1,311 (*) 6,477 (*) 3,814 3,323 1,616 1,700 (*) (*) 2,503 (*) (*) 4,930 (*) 2,260 (*) (900) (*) 5,780 2,057 4,750 (*) (*) 3,725 6,120 (*) 3,640 2,409 2,054 (*) 2011 (224) (*) 7,474 (4,500) (*) 4,780 (*) 3,720 6,580 (*) 3,245 3,039 3,943 3,324 (*) 1,208 1,737 4,240 5,489 2,357 678 1,285 9,410 3,044 5,760 15,050 (*) 461 1,433 1,676 (*) 4,550 8,262 5,546 3,323 1,987 360 1,700 1,244 1,729 (*) (*) 3,320 400 1,580 (*) 250 3,870 7,070 1,957 3,450 (*) 1,119 3,780 5,189 4,890 3,210 2,345 1,224 6,505 6,713 200 3,476 (80) 7,581 1,420 760 2,460 3,911 (*) 6,519 530 (*) 1,390 2,466 3,930 6,276 (*) 4,123 5,825 4,871 62 (*) 1,135 26 2,500 3,163 442 65 (1,028) 7,440 2,920 3,550 3,660 (*) (511) 1,416 3,907 3,515 3,573 319 7,424 1,622 2,010 (50) 1,830 904 2,321 5,310 4,830 6,340 500 860 1,042 (2,000) 1,380 5,450 164 (1,990) 5,570 27 123 2,312 230 1,820 1,774 109 548 2012 (1,304) 4,062 7,688 79 281 (340) 9,403 1,789 458 1,731 3,173 1,124 3,048 (4,891) 5,756 1,496 (2,822) 844 5,665 5,167 3,693 3,277 5,870 948 1,419 1,261 27 651 2,340 435 635 (2,026) 3,646 2,474 1,434 460 3,106 457 1,295 4,228 2,386 317 5,148 3,761 (192) 47 1,599 425 4,130 1,996 2,406 3,320 1,027 36 963 (5,000) 670 5,016 74 101 5,264 23 (1,503) 2,318 (1,367) 2,434 2,407 105 739 Giá cổ phiếu thời điểm cuối năm 2007 (*) (*) (*) (*) (*) 2008 (*) (*) (*) (*) (*) 33,800 (*) (*) (*) (*) (*) (*) (*) 9,900 (*) (*) 42,000 (*) (*) (*) 50,500 223,000 (*) (*) 48,600 56,000 133,000 (*) 37,100 (*) (*) 67,900 78,000 58,000 76,000 118,000 (*) 107,000 (*) (*) (*) (*) 43,000 (*) 95,000 (*) 168,000 (*) 41,000 46,300 (*) (*) 41,500 (*) (*) (*) (*) 37,200 (*) 37,500 (*) 187,000 126,000 (*) (*) (*) (*) 194,000 (*) 30,200 39,900 (*) (*) 7,400 (*) (*) (*) (*) 18,200 (*) (*) (*) 12,000 50,000 (*) (*) 14,300 14,200 30,000 (*) 10,300 (*) 63,000 21,500 13,200 10,700 13,500 16,200 (*) 21,600 (*) (*) 12,600 (*) 12,000 (*) 31,500 (*) 24,400 18,900 11,700 18,000 (*) (*) 9,000 (*) (*) (*) (*) 7,600 (*) 7,700 (*) 75,000 26,900 (*) (*) (*) (*) 30,100 (*) 11,800 10,500 5,600 (*) 2009 (*) (*) (*) (*) (*) 11,400 41,000 66,000 10,700 24,000 (*) (*) (*) 14,300 (*) 43,100 (*) 16,000 79,000 (*) 26,200 35,200 28,300 78,000 (*) 12,000 (*) 78,000 38,500 19,400 13,300 16,900 33,900 57,500 60,500 (*) (*) 29,300 25,100 19,600 (*) 58,500 (*) 37,400 49,800 11,300 15,300 (*) (*) 21,900 (*) (*) 53,000 (*) 14,500 (*) 9,400 (*) 84,500 35,000 79,500 (*) (*) 58,000 60,500 (*) 24,500 15,000 13,100 (*) 2010 11,600 (*) 22,600 13,400 21,300 9,200 40,400 28,700 14,300 15,500 45,900 (*) 45,000 9,800 (*) 28,700 (*) 12,900 64,500 (*) 20,000 23,900 18,700 33,200 (*) 9,300 9,600 81,000 36,400 14,000 9,600 13,900 42,000 29,900 41,500 75,000 (*) 11,900 11,600 15,400 (*) 38,700 38,600 60,000 19,600 11,000 11,200 14,000 23,500 15,200 (*) (*) 24,000 6,900 9,400 (*) 9,400 18,800 61,500 16,600 24,800 (*) 29,400 34,000 51,500 42,800 17,600 10,200 8,100 45,000 2011 3,000 (*) 22,800 3,800 15,400 6,200 37,100 7,000 3,500 14,300 31,500 (*) 17,700 4,600 (*) 24,500 13,200 9,900 49,700 (*) 17,200 31,000 14,700 17,900 (*) 6,500 5,200 19,500 24,000 3,300 4,400 4,800 22,900 14,000 17,400 10,400 (*) 4,200 10,500 8,800 19,200 17,500 4,700 45,700 8,300 9,000 2,900 7,100 8,400 6,300 7,600 10,800 20,100 2,600 4,800 6,100 4,700 8,400 38,700 6,500 7,300 16,400 14,000 10,100 26,000 19,300 8,300 6,800 3,000 4,000 2012 2,500 27,000 44,000 3,500 12,700 7,000 44,000 10,800 3,900 15,700 27,200 5,900 23,300 3,200 17,700 21,600 9,800 10,200 35,200 38,600 15,000 32,000 19,000 18,100 7,100 7,200 7,600 21,600 24,200 4,900 5,000 3,400 13,000 21,600 14,300 12,700 33,900 5,100 8,800 8,100 25,900 21,000 4,700 37,000 19,200 7,000 4,100 7,700 4,200 12,800 7,900 8,500 23,300 4,200 3,300 7,000 14,900 9,200 35,300 4,700 8,100 20,800 9,800 5,900 40,000 9,000 13,400 8,200 3,100 10,300 31 LUAN VAN CHAT LUONG download : add luanvanchat@agmail.com Stt 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206 207 208 Mã chứng khoán KSB KSH KSS KTB L10 LAF LBM LCG LCM LGC LGL LHG LIX LM8 LSS MBB MCG MCP MDG MHC MPC MSN MTG NAV NBB NHS NKG NNC NSC NTL NVN NVT OGC OPC PAC PAN PDN PDR PET PGC PGD PGI PHR PIT PJT PNC PNJ POM PPC PPI PTB PTC PTK PTL PVD PVF PVT PXI PXL PXM PXS PXT QCG RAL RDP REE RIC SAM SAV SBA Thu nhập trước lợi nhuận khác cổ phiếu 2007 (*) (*) (*) (*) 2,192 3,710 1,033 (*) (*) 1,231 (*) (*) (*) (*) 3,023 (*) (*) 3,493 (*) 4,112 3,030 (*) (*) 7,810 (*) (*) (*) (*) 4,440 4,759 (*) (*) (*) (*) 4,112 10,741 (*) (*) 1,086 1,974 (*) (*) (*) (*) 3,266 2,063 (*) (*) 2,528 (*) (*) (*) (*) (*) 6,192 (*) 247 (*) (*) (*) (*) (*) (*) 6,476 (*) 5,819 1,574 4,190 2,134 (*) 2008 (*) 1,025 (*) (*) 2,492 690 3,109 11,581 (*) 2,546 (*) (*) (*) (*) 2,460 (*) (*) 3,878 (*) (600) (*) (1,947) 2,960 3,590 (*) (*) (*) 5,300 3,770 (*) (*) (*) (*) 5,460 2,908 (*) (*) 1,439 54 (*) (*) (*) 1,563 1,048 557 4,185 (*) (654) (*) (*) 520 (*) (*) 7,183 100 960 (*) (*) (*) (*) (*) (*) 4,253 (*) (1,901) 147 (1,160) 1,384 (*) 2009 8,402 1,790 5,473 2010 2011 2012 2007 11,523 10,664 5,552 (*) 2,225 35 (1,210) (*) 4,109 317 109 (*) (*) 7,414 854 1,506 (*) 2,694 3,261 2,675 2,917 56,000 3,070 7,930 730 (10,332) 53,000 1,647 1,294 1,573 1,599 39,500 12,880 7,370 3,290 (658) (*) (*) (*) 2,595 4,444 (*) 3,641 3,251 643 101 69,000 4,620 3,790 100 70 (*) (*) 6,190 3,570 2,042 (*) 11,044 7,991 7,192 5,536 (*) (*) 2,347 2,689 4,810 (*) 5,530 9,650 9,160 719 39,000 (*) (*) 2,913 2,457 (*) 3,430 2,200 70 (*) 1,943 2,258 3,656 2,009 43,700 (*) (*) 535 402 (*) (2,703) (3,233) 239 50,000 3,420 4,380 3,930 3,883 60,000 2,677 4,635 2,909 1,776 (*) 1,182 117 252 241 (*) 1,470 1,460 1,500 506 138,000 6,140 7,660 4,310 10,995 (*) (*) 11,500 9,930 7,108 (*) (*) (*) 477 (3,516) (*) (*) 9,260 10,670 9,334 (*) 5,380 5,380 7,520 7,737 51,500 24,080 17,470 1,540 1,162 294,000 (*) 4,760 70 (4,817) (*) (*) 111 (1,275) (1,152) (*) (*) 2,558 567 278 (*) 6,150 6,300 4,260 4,454 (*) 9,072 6,078 3,638 2,409 68,000 4,912 1,983 1,230 7,324 162,000 (*) (*) 4,092 5,407 (*) (*) 2,530 50 38 (*) 2,306 3,183 4,107 2,720 55,000 2,527 1,814 983 2,209 50,000 5,994 6,241 7,082 5,315 (*) (*) (*) 1,491 1,428 (*) 3,309 6,268 10,347 7,636 (*) 1,236 1,388 550 (*) 945 1,333 1,495 1,831 69,500 531 541 (1,719) 37,200 5,112 3,533 4,285 3,534 (*) (*) 3,888 2,169 25 (*) 2,743 13 12 1,587 59,500 (*) 3,850 560 73 (*) (*) (*) 6,464 5,619 (*) 60 110 250 (5,941) (*) (*) (*) (*) 478 (*) (*) 10 1,290 (13) (*) 5,865 4,193 5,088 6,290 152,000 1,137 927 787 76 (*) 64 343 109 470 75,500 (*) 2,570 1,430 281 (*) (*) 460 110 (*) (*) 1,590 1,500 (7,310) (*) (*) 4,700 3,710 1,797 (*) (*) 1,100 1,230 237 (*) (*) 3,670 (330) 62 (*) 3,169 3,198 5,218 6,468 98,000 806 1,658 1,523 2,700 (*) 5,333 1,999 2,704 2,464 137,000 659 587 339 125 75,000 3,650 1,840 (1,410) 806 137,000 1,475 1,018 971 753 51,000 (*) 716 650 375 (*) Giá cổ phiếu thời điểm cuối năm 2008 (*) 17,200 (*) (*) 11,900 9,700 14,200 42,000 (*) 22,900 (*) (*) (*) (*) 15,800 (*) (*) 14,900 (*) 7,800 11,500 (*) 13,600 9,700 21,600 (*) (*) (*) 22,500 33,400 (*) (*) (*) (*) 33,900 24,900 (*) (*) 14,200 10,000 (*) (*) (*) 12,200 12,100 9,100 45,600 (*) 18,700 (*) (*) 8,200 (*) (*) 85,000 19,500 16,700 (*) (*) (*) (*) (*) (*) 19,600 (*) 20,800 17,100 13,900 14,300 (*) 2009 42,000 47,400 60,000 (*) 19,800 17,900 16,000 76,500 (*) 32,500 36,000 (*) 62,000 (*) 42,000 (*) 33,500 14,300 (*) 9,800 33,100 34,200 12,000 14,400 70,000 (*) (*) (*) 37,500 142,000 (*) (*) (*) 57,000 74,000 31,000 (*) (*) 23,000 21,100 54,400 (*) 39,100 14,200 11,800 9,600 59,500 (*) 18,900 (*) (*) 10,600 (*) (*) 67,500 29,200 15,300 (*) (*) (*) (*) (*) (*) 28,600 17,900 44,500 36,600 28,600 40,900 (*) 2010 2011 2012 62,000 37,100 18,600 39,700 6,700 6,800 28,000 6,600 7,100 25,000 17,900 7,100 22,000 5,700 7,500 22,600 14,400 3,900 11,600 7,100 9,600 34,300 8,400 7,900 (*) 36,100 17,900 29,800 25,400 11,000 20,400 6,700 3,600 45,400 14,700 14,000 61,500 30,000 29,000 14,200 9,000 11,900 35,500 20,300 15,900 (*) 10,800 12,500 15,800 6,900 3,800 10,500 13,600 12,600 (*) 5,400 4,000 8,000 2,300 2,800 29,900 14,600 29,800 75,000 90,500 102,000 9,200 2,900 3,100 13,200 7,300 7,000 88,000 48,900 25,900 38,000 32,600 14,000 (*) 13,700 9,600 41,000 30,300 35,800 34,900 42,100 45,500 64,000 12,700 16,200 21,000 9,400 4,500 13,900 1,900 5,300 24,500 8,000 10,000 39,000 26,800 38,000 54,000 15,200 15,000 17,900 13,100 20,000 (*) 29,400 21,400 34,000 18,800 17,500 17,200 12,000 12,500 15,000 4,900 10,700 36,000 30,000 28,600 (*) 6,500 9,000 39,000 26,200 28,100 13,400 7,600 6,200 8,900 5,400 7,900 8,900 3,600 3,800 35,600 40,200 34,600 28,600 9,200 12,800 11,700 7,000 11,900 22,700 4,900 4,200 (*) 12,000 12,700 14,400 3,800 7,800 (*) (*) 17,200 12,900 4,000 3,000 53,000 33,200 37,500 23,500 7,200 8,400 10,200 3,100 4,100 15,800 4,200 4,200 10,700 3,600 3,300 13,500 4,500 2,400 14,200 7,100 7,700 10,100 4,200 4,700 27,100 13,400 7,300 21,500 21,200 25,300 16,000 8,600 12,100 17,700 11,300 16,600 14,300 5,300 5,600 18,700 4,300 7,400 35,600 20,100 7,000 8,000 3,800 4,700 32 LUAN VAN CHAT LUONG download : add luanvanchat@agmail.com Stt 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243 244 245 246 247 248 249 250 251 252 253 254 255 256 257 258 259 260 261 262 263 264 265 266 267 268 269 270 271 272 273 274 275 276 277 278 Mã chứng khoán SBC SBS SBT SC5 SCD SEC SFC SFI SHI SII SJD SJS SMA SMC SRC SRF SSC SSI ST8 STB STG STT SVC SVI SVT SZL TAC TBC TCL TCM TCO TCR TDC TDH TDW THG TIC TIE TIX TLG TLH TMP TMS TMT TNA TNC TNT TPC TRA TRC TS4 TSC TTF TTP TV1 TYA UDC UIC VCB VCF VES VFG VHC VHG VIC VID VIP VIS VLF VMD Thu nhập trước lợi nhuận khác cổ phiếu 2007 (*) (*) (*) 9,720 2,670 (*) 3,005 23,377 (*) (*) 2,981 14,400 (*) 4,926 (*) (*) 2,200 8,378 4,950 3,983 (*) (*) (*) (*) (*) (*) 6,620 1,255 (*) 3,936 (*) 2,330 (*) 8,650 (*) (*) (*) (*) (*) (*) (*) (*) 3,199 (*) 4,490 1,735 (*) 845 (*) 5,915 2,240 9,230 (*) 4,304 (*) 301 (*) 3,037 (*) (*) (*) (*) 4,525 (*) 4,450 2,667 3,464 1,662 (*) (*) 2008 (*) (*) 570 3,810 3,010 (*) 4,918 14,510 (*) (*) 1,257 2,990 (*) 6,652 (*) (*) 3,040 1,868 5,140 1,869 (*) (*) (*) (*) (*) 8,560 620 2,556 (*) 142 (*) 1,040 (*) 8,490 (*) (*) (*) (*) (*) (*) (*) (*) 4,313 (*) 4,360 436 (*) (4,822) 5,940 6,607 1,210 8,148 1,335 4,497 (*) (3,872) (*) 2,119 (*) (*) (*) (*) 2,670 (697) 1,090 1,362 1,253 8,747 (*) (*) 2009 2010 6,982 910 2,440 3,860 3,080 3,830 5,341 3,759 3,518 (*) (*) 1,480 3,570 4,100 3,130 6,676 6,710 2,850 (*) (*) 3,733 8,670 2,427 4,590 2,462 5,004 1,149 5,748 4,730 1,982 3,930 2,422 4,100 (*) 5,768 9,488 4,950 5,100 5,360 6,860 2,771 (*) (*) (*) 3,425 (*) (*) 2,871 (*) (*) 4,550 1,210 2,043 5,076 1,291 (*) 2,820 4,620 650 5,143 4,605 (*) 110 1,620 4,640 6,300 2,203 (*) 6,310 (*) (*) (*) 1,739 3,876 5,810 783 3,826 6,300 4,590 1,020 338 2,944 1,538 8,680 2,695 1,701 1,658 6,270 9,243 2,560 1,761 1,682 5,692 3,481 826 620 2,228 2,315 (*) (*) 2,498 4,811 (*) 6,680 1,536 (*) 3,163 6,430 5,110 3,170 3,500 1,220 5,614 (*) 98 (*) 2,221 1,104 (*) (*) 12,627 6,430 79 5,330 1,369 884 15,028 (*) (*) (*) 520 9,704 4,570 592 6,840 644 1,287 4,005 3,290 2,894 2011 234 (6,224) 4,030 1,680 2,690 6,250 2,874 3,607 586 (*) 2,508 (917) 1,489 2,903 140 7,200 3,890 227 2,910 2,241 2,877 387 1,787 (*) 428 2,360 1,330 1,194 4,891 2,511 (*) 1,980 2,450 1,180 2,480 2,520 1,223 3,248 4,088 4,750 480 1,066 2,841 55 5,020 3,743 46 1,766 7,380 17,020 2,210 3,750 297 4,362 3,444 1,096 320 2,456 1,789 7,940 (765) 7,464 8,325 (1,224) 1,137 (302) 905 907 3,330 3,578 2012 2,304 (1,068) 2,890 641 2,958 3,676 1,892 4,566 421 2,639 4,317 (3,057) 609 2,324 2,934 5,434 4,577 1,328 3,978 1,029 2,969 (2,705) 1,796 6,745 25 2,512 3,364 2,011 3,267 (452) 1,517 79 1,604 870 2,392 2,326 1,333 3,108 3,830 4,729 715 2,091 3,136 4,771 3,653 (297) 1,409 9,432 11,839 1,310 (6,980) 74 2,727 1,506 1,232 186 2,637 1,626 11,431 (1,800) 6,784 4,544 (1,446) 1,819 284 917 (431) 635 1,828 Giá cổ phiếu thời điểm cuối năm 2007 (*) (*) (*) 180,000 40,000 (*) 60,500 118,000 (*) (*) 39,000 250,000 (*) 6,000 (*) (*) 63,000 168,000 75,500 65,500 (*) (*) (*) (*) (*) (*) 123,000 25,400 (*) 75,000 (*) 28,600 (*) 138,000 (*) (*) (*) (*) (*) (*) (*) (*) 82,000 (*) 53,000 36,500 (*) 53,000 (*) 122,000 42,400 93,500 (*) 106,000 (*) 33,000 (*) 68,500 (*) (*) (*) (*) 63,500 (*) 155,000 33,400 54,000 63,000 (*) (*) 2008 (*) (*) 8,500 21,100 16,000 (*) 47,600 35,800 (*) (*) 14,300 54,000 (*) 20,800 (*) (*) 18,000 28,800 19,500 18,400 (*) (*) (*) (*) (*) 51,500 23,600 12,700 (*) 8,700 (*) 7,800 (*) 28,700 (*) (*) (*) (*) (*) (*) (*) (*) 39,800 (*) 16,200 8,200 (*) 7,400 42,000 24,300 9,200 32,600 13,500 17,100 (*) 10,600 (*) 9,600 (*) (*) (*) (*) 19,000 6,500 79,500 9,300 10,100 24,000 (*) (*) 2009 (*) (*) 11,200 63,500 26,900 21,600 47,500 34,500 28,900 (*) 19,500 80,000 (*) 30,500 63,500 30,400 54,500 84,500 34,200 24,100 (*) (*) 36,000 (*) (*) 75,000 24,400 19,500 41,300 18,000 (*) 8,700 (*) 67,000 (*) (*) 14,200 19,400 63,000 (*) (*) 18,500 33,000 (*) 20,500 14,300 (*) 13,100 62,000 58,000 39,500 35,000 27,300 42,000 (*) 9,000 (*) 21,800 47,000 (*) (*) 67,000 54,000 12,600 94,000 12,800 26,100 82,500 (*) (*) 2010 2011 2012 35,700 13,600 12,000 35,000 3,100 1,300 13,500 12,100 16,000 38,500 8,100 13,900 28,000 12,000 10,000 28,100 17,500 19,000 28,000 26,600 23,000 20,400 12,000 17,000 18,000 4,600 6,000 (*) (*) 13,600 13,000 9,700 14,000 61,500 22,800 21,800 11,300 3,900 3,800 22,200 7,600 12,500 26,200 6,100 14,300 30,000 19,500 25,400 25,900 28,000 33,000 32,000 13,700 16,300 23,000 11,300 12,300 16,200 15,100 19,900 25,500 16,000 17,400 (*) 3,400 4,200 25,000 17,500 13,600 (*) (*) 24,900 (*) 7,800 13,500 20,800 11,700 12,200 26,800 21,400 40,800 15,000 10,000 11,900 31,100 16,600 15,100 23,500 8,400 5,800 (*) (*) 11,500 8,900 5,200 4,400 25,800 8,200 8,700 34,500 11,400 12,100 8,900 7,600 17,200 (*) 8,900 7,200 10,400 9,300 10,000 18,800 7,000 11,000 46,000 17,300 19,000 31,200 14,600 18,500 12,600 4,700 5,100 10,200 7,900 11,500 29,800 27,000 24,200 16,200 6,900 4,700 28,300 20,000 15,200 16,500 12,000 15,600 22,800 5,100 2,500 10,700 6,800 9,500 53,000 36,100 87,000 71,000 33,900 42,200 22,100 8,300 8,900 18,200 13,000 6,500 17,500 5,800 5,200 33,600 28,000 38,000 10,400 5,300 7,500 6,000 2,700 3,600 14,700 3,800 3,800 18,900 7,900 9,300 32,500 21,800 27,200 (*) 91,000 160,000 14,100 1,400 700 65,000 40,000 39,500 29,600 28,400 24,900 16,100 3,900 3,400 97,500 99,500 80,000 10,400 4,000 2,700 10,600 4,200 6,200 31,600 11,500 8,300 25,100 13,200 10,200 28,800 21,000 14,400 33 LUAN VAN CHAT LUONG download : add luanvanchat@agmail.com Stt 279 280 281 282 283 284 285 286 287 288 289 290 291 292 293 294 295 296 297 298 Mã chứng khoán VNA VNE VNG VNH VNI VNL VNM VNS VOS VPH VPK VRC VSC VSG VSH VSI VST VTB VTF VTO Thu nhập trước lợi nhuận khác cổ phiếu 2007 (*) 1,952 (*) (*) (*) (*) 5,610 (*) (*) (*) 1,573 (*) 8,485 (*) 2,039 (*) (*) 3,178 (*) 4,695 2008 4,069 82 (*) (*) (*) (*) 7,130 3,333 (*) (*) 3,390 (*) 11,916 (*) 1,799 (*) (*) 2,185 (*) 657 2009 998 2,772 443 (*) 143 2,903 6,770 6,175 (*) 3,781 1,235 (*) 12,992 1,816 (*) 1,502 2,467 (*) 575 2010 2,029 47,073 476 200 173 2,628 10,300 6,996 853 362 1,388 7,520 15,101 (3,681) 1,474 1,610 2,190 2,163 2,980 1,087 2011 1,617 359 162 230 2,994 7,720 4,395 30 235 3,236 1,350 10,028 (3,406) 1,627 2,430 18 1,498 9,690 834 2012 (1,415) 201 87 (1,201) (178) 2,914 6,981 5,006 (251) 254 1,388 10 9,626 (5,322) 1,157 638 (2,114) 1,022 7,542 625 Giá cổ phiếu thời điểm cuối năm 2007 (*) 55,500 (*) (*) (*) (*) 166,000 (*) (*) (*) 24,000 (*) 124,000 (*) 46,700 (*) (*) 41,000 (*) 59,500 2008 14,800 7,700 (*) (*) (*) (*) 83,000 17,800 (*) (*) 8,500 (*) 45,700 (*) 28,000 (*) (*) 14,000 (*) 11,800 2009 17,600 14,300 14,100 (*) 30,000 23,400 75,000 44,400 (*) 55,500 8,400 (*) 81,000 11,300 16,700 (*) 20,400 16,200 (*) 13,000 2010 15,100 10,800 15,100 8,700 13,600 16,000 86,000 30,300 11,000 21,700 9,000 32,000 63,000 7,000 12,400 19,300 11,800 14,000 14,000 8,900 2011 3,700 3,000 9,200 3,300 3,900 11,200 86,500 21,200 4,100 4,200 6,500 8,700 26,300 1,700 8,300 4,400 4,000 6,500 18,600 4,300 2012 2,800 6,400 5,500 4,600 4,200 12,300 88,000 25,200 2,300 4,500 26,000 5,300 33,600 1,000 10,300 7,700 2,400 7,500 22,600 4,600 (*) Chưa niêm yết 34 LUAN VAN CHAT LUONG download : add luanvanchat@agmail.com Phụ lục 07: Lợi nhuận sau thuế công ty giai đoạn 2007 - 2012 Stt 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 Mã chứng khoán AAM ABT ACC ACL AGD AGF AGM ALP ANV APC ASM ASP ATA AVF BBC BCE BCI BGM BHS BIC BMC BMI BMP BRC BSI BT6 BTT BVH C21 C32 C47 CCI CCL CDC CIG CII CLC CLG CLP CLW CMT CMV CMX CNG CNT COM CSM CTD CTG CTI CYC D2D DAG DCL DCT DDM DHA DHC DHG DHM DIC DIG DLG DMC DPM DPR DQC DRC DRH DRL DSN 2007 (*) 39,218,365,542 (*) 39,592,232,252 (*) 38,020,149,676 (*) 122,670,855,634 370,340,944,672 (*) (*) (*) (*) (*) 24,443,304,538 (*) (*) (*) 53,633,026,705 (*) 43,267,355,740 132,707,602,852 96,009,851,096 (*) (*) 37,511,023,201 (*) (*) (*) (*) (*) (*) (*) 27,647,859,690 (*) 95,818,556,617 45,597,693,613 (*) (*) (*) (*) (*) (*) (*) (*) 15,189,911,195 (*) (*) (*) (*) 3,686,562,767 (*) (*) (*) 33,212,392,872 (*) 36,023,281,961 (*) 128,311,970,349 (*) 13,713,541,102 (*) (*) 64,182,009,436 1,329,480,558,905 232,040,522,925 (*) 70,867,562,984 (*) (*) (*) Lợi nhuận sau thuế 2009 2010 (*) 52,513,274,925 45,674,816,754 22,585,768,533 90,934,284,435 93,876,961,843 (*) (*) (*) 70,563,654,551 47,603,085,668 59,597,227,366 (*) (*) 42,539,772,792 11,451,501,621 14,444,535,700 42,185,032,037 (*) (*) (*) 32,397,427,133 50,248,322,288 81,210,796,140 97,746,310,000 (127,709,548,000) 65,473,940,076 (*) (*) 25,099,738,352 (*) (*) 157,096,839,793 22,870,184,879 51,614,354,964 5,691,716,740 (*) 36,208,913,675 46,339,673,811 (*) (*) 101,189,745,910 20,851,363,395 57,292,527,028 41,664,667,463 (*) (*) 43,040,151,380 125,530,177,182 207,029,990,656 283,956,452,437 (*) (*) (*) (43,276,152,511) 120,086,686,019 145,869,619,431 (*) (*) (*) 46,611,150,163 21,618,369,823 23,259,546,877 181,308,987,491 188,980,386,878 5,125,883,569 95,922,984,227 249,919,254,416 275,297,732,223 (*) (*) (*) (*) (*) (*) 36,118,742,270 76,521,902,747 101,576,550,035 (*) (*) 33,213,133,124 (*) 1,011,500,140,307 962,300,699,416 (*) (*) (*) (*) (*) (*) (*) (*) (*) (*) (*) (*) (*) (*) (*) 21,449,090,665 21,848,358,619 28,677,009,291 (*) (*) (*) 132,780,027,853 316,247,601,394 377,353,944,748 49,139,690,772 50,755,734,805 42,868,240,474 (*) (*) 28,580,517,234 (*) (*) (*) (*) (*) 19,114,802,619 (*) (*) 11,820,364,598 (*) (*) 31,500,569,990 (*) (*) 32,707,766,603 (*) (*) (*) 21,497,523,225 45,889,340,226 21,099,020,066 19,453,395,938 63,223,836,892 36,918,675,273 (*) 290,642,517,224 140,896,992,786 (*) 228,099,912,734 240,327,120,990 (*) 2,873,618,000,000 3,414,347,000,000 (*) (*) 28,281,788,209 15,058,993,845 2,132,113,137 (464,326,425) (*) 53,963,128,176 101,432,074,742 (*) (*) 20,807,374,515 46,097,797,879 56,438,280,553 11,700,099,849 37,693,374,416 33,297,295,436 27,843,168,208 13,957,195,234 715,073,596 (74,315,622,553) 37,413,240,709 67,901,403,159 53,372,719,307 (*) 16,667,020,040 28,867,201,793 129,994,593,623 362,340,382,334 383,335,234,331 (*) (*) (*) 13,325,448,708 18,596,323,699 27,457,058,101 (*) 577,873,719,693 451,859,894,088 (*) (*) 70,119,885,956 62,805,354,885 76,362,466,059 82,791,634,722 1,385,291,919,256 1,351,283,882,241 1,706,869,104,658 234,044,421,338 210,759,617,578 394,508,353,636 1,609,931,568 5,255,162,390 45,429,104,498 51,789,163,866 393,274,574,190 196,183,679,211 (*) (*) 19,003,959,429 (*) (*) (*) (*) (*) 37,443,359,227 2008 2011 63,997,192,416 99,782,842,780 61,426,782,292 114,883,395,343 130,801,246,117 61,908,823,588 (*) 15,361,585,636 46,347,552,891 34,554,166,945 66,491,785,833 (12,858,804,604) 18,691,251,596 61,373,565,210 46,369,336,076 56,504,999,518 85,438,748,577 20,839,939,651 147,233,195,788 91,172,102,428 91,388,283,408 7,332,307,038 294,529,579,600 14,108,231,974 (208,412,491,680) 39,886,358,564 34,382,507,617 1,202,953,265,995 73,056,126,742 (*) 24,360,839,422 25,824,373,005 8,158,854,234 17,169,285,561 1,626,847,560 130,811,467,271 60,096,147,138 16,035,834,693 (*) 27,283,511,391 9,089,230,802 38,655,166,059 4,587,928,435 203,448,687,333 10,697,667,950 33,271,622,253 39,263,821,201 211,064,102,351 6,259,367,000,000 6,986,870,529 1,270,705,973 42,903,193,080 14,460,300,143 (30,821,831,661) 32,119,067,170 183,898,444 38,559,045,160 3,221,365,713 419,762,158,583 (*) 16,121,504,763 116,013,452,437 28,912,911,811 80,103,348,441 3,140,612,160,248 802,963,615,204 39,194,046,327 197,653,563,373 (3,920,034,841) (*) 56,728,927,892 2012 14,000,511,182 79,112,873,890 61,402,585,081 15,114,034,870 96,693,815,044 33,960,534,179 51,325,164,368 (148,923,977,619) 25,042,490,890 12,954,261,332 13,245,228,376 27,390,895,142 4,967,972,659 32,314,307,798 25,885,584,791 51,553,698,858 172,141,513,510 723,707,247 119,210,127,630 84,178,164,009 86,391,914,124 92,516,365,558 360,526,349,098 16,311,092,105 21,174,558,238 17,160,082,281 35,922,756,077 1,328,396,029,336 69,883,536,710 43,094,817,557 21,584,992,795 23,513,663,409 8,307,884,479 2,488,550,561 (11,922,031,969) 488,376,018,963 48,736,696,342 10,947,543,225 (9,594,146,487) 27,989,317,133 4,236,419,693 28,354,822,417 2,817,124,870 117,926,239,165 (10,757,898,459) 24,524,986,038 253,883,813,578 218,527,457,715 6,169,679,000,000 1,210,957,945 2,140,287,915 41,051,784,743 23,891,695,016 19,060,967,208 (55,183,320,259) (69,141,374,563) 15,702,007,640 (2,535,734,903) 491,292,801,008 45,884,648,964 6,494,128,516 6,461,637,586 223,967,956 90,123,792,655 3,067,647,429,374 538,259,444,248 47,065,038,014 312,128,631,260 (23,618,673,266) 38,587,407,965 64,963,907,981 35 LUAN VAN CHAT LUONG download : add luanvanchat@agmail.com Stt 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 Mã chứng khoán DTA DTL DTT DVP DXG DXV EIB ELC EMC EVE FBT FCN FDC FDG FMC FPT GAS GDT GIL GMC GMD GSP GTA GTT HAG HAI HAP HAS HAX HBC HCM HDC HDG HHS HLA HLG HMC HOT HPG HQC HRC HSG HSI HT1 HTI HTL HTV HU1 HU3 HVG HVX ICF IDI IFS IJC IMP ITA ITC JVC KAC KBC KDC KDH KHA KHP KMR KSA KSB KSH KSS KTB L10 LAF 2007 (*) (*) 2008 (*) (*) 4,102,436,802 (*) (*) (*) (*) (*) (*) (*) 5,803,358,460 (*) (*) 8,026,813,963 (*) (*) (*) (*) 16,177,306,324 (*) (*) (*) 8,847,442,325 (*) (*) (*) 27,494,786,533 880,270,670,126 (*) (*) 26,529,670,566 14,303,235,857 216,741,887,402 (*) 14,848,247,132 (*) (*) 51,736,775,130 72,834,858,753 13,984,590,160 6,688,667,753 24,859,682,000 (*) 26,170,880,142 (*) (*) (*) (*) 38,225,085,330 (*) 643,973,627,092 (*) 132,910,426,207 (*) 25,271,156,748 100,338,834,623 (*) (*) 15,514,114,842 (*) (*) (*) (*) 21,145,381,564 (*) 65,712,070,186 (*) 54,518,395,798 376,526,127,796 (*) (*) (*) (*) 224,127,403,000 (*) 13,270,998,423 46,390,102,605 (*) (*) (*) (*) (*) (*) 14,864,348,932 21,530,074,329 12,150,980,884 1,051,047,017,452 (*) (*) 30,760,993,626 17,120,750,747 (165,160,052,266) (*) 7,631,274,157 (*) 765,342,778,000 22,225,328,922 (67,409,567,912) 12,724,018,558 13,112,177,717 8,249,294,397 (*) 33,893,706,891 (*) (*) (19,353,311,000) (*) 43,149,817,407 (*) 859,410,312,473 (*) 88,024,588,826 198,371,419,605 19,878,415,009 77,597,318,356 (*) (*) 4,212,627,255 (*) (*) (*) (*) 14,109,262,289 (*) (223,412,293,960) (*) 58,265,654,856 296,707,794,000 (*) (*) (*) (*) (60,602,026,000) (*) 38,427,759,714 44,711,083,881 14,817,196,818 (*) (*) 11,977,029,234 (*) (*) 22,179,619,858 4,001,531,939 Lợi nhuận sau thuế 2009 2010 (*) 25,441,409,221 (*) 187,615,168,530 1,212,464,189 821,996,736 84,862,416,193 135,528,293,349 38,017,068,567 77,854,783,356 9,262,940,239 24,572,931,159 1,132,463,000,000 1,814,639,000,000 (*) 170,244,593,003 (*) (*) (*) 102,483,273,304 (87,071,541,740) (51,042,921,109) (*) (*) 53,842,606,209 71,808,099,723 (*) (*) 13,962,491,160 26,794,300,675 1,405,874,243,186 1,691,757,253,295 (*) (*) 30,825,447,735 33,659,063,702 56,239,010,475 36,754,451,056 34,794,782,529 34,952,850,187 333,923,996,703 217,668,591,668 (*) (*) 9,205,786,973 12,240,124,325 (*) 48,990,824,510 1,286,898,686,000 2,222,076,846,000 48,468,487,835 79,583,680,080 46,393,362,781 47,290,311,124 7,184,966,682 5,389,007,637 15,161,642,371 9,353,983,188 49,175,475,732 138,769,395,392 278,119,318,635 352,797,583,975 77,325,491,798 100,944,173,188 (*) 285,605,957,241 (*) (*) 67,259,753,668 15,143,979,891 79,126,037,112 41,988,526,082 27,528,974,300 35,188,140,544 (*) (*) 1,270,706,623,417 1,376,316,086,778 (*) 411,035,998,509 65,456,101,980 95,187,879,579 189,451,401,332 154,098,412,474 16,029,972,154 19,641,679,774 160,612,590,796 54,282,526,113 (*) 42,462,733,122 (*) 9,950,705,434 23,613,936,111 16,752,726,772 (*) (*) (*) (*) 294,903,863,875 250,930,369,933 (*) 7,283,659,346 28,889,427,197 20,227,497,869 (*) (*) (659,439,396) 7,243,000,000 (*) 212,146,202,267 65,706,720,938 80,465,662,197 429,224,563,000 677,171,001,668 109,488,647,639 202,849,213,572 (*) (*) (*) 22,388,683,069 677,189,596,831 1,109,966,317,004 522,943,037,000 578,611,860,000 (*) 226,095,297,000 47,298,717,403 45,646,666,317 50,333,022,661 89,082,982,812 29,480,621,631 36,449,597,894 (*) 64,791,904,891 92,458,012,385 125,907,298,706 20,928,252,182 26,005,482,528 30,305,239,748 62,290,092,742 (*) 198,685,395,457 23,975,794,802 29,022,787,687 21,464,631,447 83,919,688,980 2011 1,956,067,457 162,385,305,750 (650,944,535) 151,613,829,681 33,060,206,858 7,567,124,696 3,038,864,000,000 114,577,804,129 (*) 150,866,332,788 11,865,910,942 (*) 28,323,474,371 35,913,443,259 28,382,709,800 6,021,041,590 (*) 42,761,449,260 67,130,130,796 43,010,700,683 14,703,645,289 (*) 11,277,846,852 1,121,318,370 1,325,317,772,000 49,958,739,738 9,825,988,069 516,865,845 (12,518,248,532) 149,552,740,761 194,420,423,020 84,675,458,650 165,788,005,287 (*) (17,334,210,635) 62,490,501,880 82,048,058,256 28,118,591,440 1,296,850,503,678 25,733,212,555 128,137,447,823 160,168,374,901 19,874,711,718 (8,941,181,595) 45,599,653,169 7,232,899,818 23,112,844,456 54,139,251,112 49,328,006,392 485,009,128,386 9,319,612,607 10,988,146,414 39,609,103,424 (56,900,000,000) 317,828,981,551 77,606,045,576 74,705,992,413 (136,865,461,268) 134,805,844,988 534,666,150 77,791,211,288 278,635,436,886 2,380,773,000 25,283,030,989 73,014,789,673 3,937,054,915 8,728,854,795 120,003,976,409 407,719,620 6,303,594,273 11,833,091,146 23,809,682,073 10,329,647,849 2012 789,882,214 13,185,162,056 (2,774,519,057) 188,054,786,012 59,094,848,109 4,537,903,051 2,138,655,000,000 116,203,976,720 9,071,874,220 74,563,632,880 (55,098,201,396) 100,103,105,220 30,030,825,558 (37,446,058,513) 6,096,399,607 1,985,486,833,323 10,101,958,853,640 38,302,863,214 29,581,320,260 51,770,692,602 114,501,716,327 50,804,006,440 12,399,981,000 1,160,740,283 365,238,075,000 40,707,809,601 10,286,218,002 4,953,117,595 (23,817,492,874) 130,888,432,550 246,380,523,819 42,096,797,485 39,138,964,103 69,891,536,467 15,746,260,828 281,378,406 27,192,340,597 33,824,875,324 1,030,505,429,517 19,048,208,965 88,861,174,716 368,103,367,888 (1,497,060,209) 9,234,791,381 39,883,906,082 3,397,135,013 39,724,610,112 17,485,664,071 25,334,004,592 285,256,005,590 18,993,464,064 460,883,825 36,589,044,556 (144,626,279,000) 183,593,208,441 77,613,706,411 33,293,231,975 7,281,523,351 170,076,097,250 5,372,395,538 (483,912,418,102) 357,429,691,401 (57,003,767,000) 31,613,498,133 8,424,762,326 3,513,178,305 12,516,915,339 90,380,959,260 (14,139,587,852) 2,630,847,796 40,347,821,738 25,960,249,275 (152,175,551,735) 36 LUAN VAN CHAT LUONG download : add luanvanchat@agmail.com Stt 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 Mã chứng khoán LBM LCG LCM LGC LGL LHG LIX LM8 LSS MBB MCG MCP MDG MHC MPC MSN MTG NAV NBB NHS NKG NNC NSC NTL NVN NVT OGC OPC PAC PAN PDN PDR PET PGC PGD PGI PHR PIT PJT PNC PNJ POM PPC PPI PTB PTC PTK PTL PVD PVF PVT PXI PXL PXM PXS PXT QCG RAL RDP REE RIC SAM SAV SBA SBC SBS SBT SC5 SCD SEC SFC SFI SHI 2007 4,272,987,905 (*) (*) 2008 12,584,572,773 135,434,181,894 (*) 3,693,609,415 (*) (*) (*) (*) (*) (*) (*) (*) 87,515,972,945 (*) (*) (*) (*) 95,247,642,289 (*) (*) 10,478,912,022 (*) (*) 18,376,576,786 (*) 33,494,343,497 193,234,033,424 (*) (*) (*) 81,476,107 (38,096,877,000) (*) (15,576,212,000) 16,302,509,426 56,707,881,642 25,552,126,082 (*) (*) (*) (*) (*) (*) (*) 13,511,860,479 131,522,698,095 (*) (*) (*) (*) (*) (*) (*) 28,345,166,164 61,812,334,950 (*) (*) (*) (*) 44,883,801,602 52,004,941,100 (*) (*) (*) (*) (*) 77,770,736,210 20,690,969,317 (*) (*) 52,393,259,495 46,732,479,089 (*) (*) (*) (*) (*) (*) 72,653,600,441 1,910,924,889 (*) (*) (*) 11,560,827,854 9,356,752,181 (*) (*) 824,353,221,586 (*) (*) (*) (*) (*) 576,385,025,000 (*) 18,766,341,660 (*) (*) (*) (*) (*) (*) 53,771,896,155 (*) 291,526,980,000 55,561,023,658 196,885,656,274 15,497,535,111 (*) (*) (*) (*) 61,358,424,572 22,669,156,168 (*) 8,348,045,134 26,614,326,675 (*) (*) 13,764,057,165 (*) 16,034,432,289 6,051,857,294 3,617,959,370 131,863,822,863 (*) (212,783,660,031) (*) (*) 5,114,637,014 (*) (*) 933,075,843,872 49,866,337,757 84,005,170,529 (*) (*) (*) (*) (*) (*) 48,905,529,229 (*) (153,826,951,000) 6,695,796,708 (75,898,068,543) 13,976,203,050 (*) (*) (*) 81,524,157,092 34,985,298,593 25,546,141,444 (*) 16,721,290,801 37,525,708,499 (*) (*) (*) (*) (*) (*) (*) (*) (*) (*) (*) (*) (*) (*) (*) Lợi nhuận sau thuế 2009 2010 2011 10,411,967,253 12,121,665,366 15,108,468,280 218,344,254,857 234,972,704,437 159,496,944,465 (*) 22,231,760,670 28,779,237,254 37,521,554,156 5,323,405,420 36,957,470,981 48,439,859,138 7,211,995,092 160,949,681,412 92,820,936,788 99,393,563,038 71,921,693,291 64,727,250,750 17,659,740,760 21,643,252,206 163,318,888,096 301,471,039,316 412,976,805,962 (*) 1,915,335,542,693 49,713,698,407 46,793,698,322 3,838,426,831 12,215,170,536 18,470,930,079 34,488,049,092 (*) 5,696,092,961 (32,496,105,237) (43,671,549,348) 1,102,556,379 242,864,061,108 312,542,375,762 283,697,844,304 679,518,000,000 2,629,217,000,000 2,496,008,000,000 9,454,572,777 1,400,589,133 3,543,063,465 11,750,266,668 11,654,620,145 11,965,928,974 93,597,723,388 123,513,934,429 68,855,646,628 88,637,983,608 80,408,982,823 (*) 11,741,328,814 78,621,717,506 88,872,707,264 33,351,337,715 43,213,372,125 62,253,057,113 530,402,807,224 582,839,680,836 103,750,334,294 50,767,766,621 704,788,659 15,444,932,293 (90,008,409,921) 595,701,725,452 187,542,996,105 49,392,620,075 50,522,119,317 50,476,661,494 147,755,707,577 130,235,647,189 96,838,773,422 34,429,388,110 20,070,345,702 13,669,055,057 (*) 33,686,542,530 328,812,598,733 6,669,093,137 113,690,619,725 186,626,044,114 292,807,598,826 70,529,480,904 50,435,299,821 33,275,638,344 197,796,383,844 216,941,418,369 303,760,837,396 (*) 1,993,147,609,774 267,439,015,035 503,133,290,432 826,573,342,134 13,019,691,075 16,205,096,661 6,428,966,287 7,934,059,555 11,199,610,047 12,556,543,118 3,473,149,143 5,407,634,432 9,466,129 219,831,879,486 211,341,345,223 257,506,607,337 659,915,063,530 405,683,655,055 892,014,465,088 4,125,959,040 7,795,980,653 39,482,724,220 6,817,118,157 (*) 58,792,453,619 51,407,714 437,453,291 1,835,550,833 (*) (*) 990,263,227 126,069,912,292 817,661,266,101 884,715,863,958 1,072,613,471,811 566,919,275,927 494,233,849,425 347,560,062,460 (16,832,319,944) 38,848,694,802 43,271,658,125 67,508,943,487 45,485,139,153 38,910,685,852 11,196,179,430 22,136,973,277 22,530,090,822 87,734,645,067 108,487,596,096 20,325,592,988 24,668,669,668 283,051,929,922 (44,276,452,113) 36,445,492,043 36,781,302,568 60,011,660,751 11,179,483,741 19,066,960,544 17,517,834,782 433,802,217,000 360,514,464,000 512,811,192,270 35,766,621,429 35,370,163,368 23,867,909,084 232,254,338,041 113,467,282,909 (181,005,621,398) 14,603,375,528 9,480,845,434 7,538,958,759 33,951,670,864 32,394,175,696 55,853,283,578 1,871,708,360 98,259,000,000 (609,218,804,949) 210,017,128,107 345,232,091,195 552,986,568,547 37,611,065,214 42,501,917,117 19,160,438,297 34,789,761,100 26,108,561,024 22,762,982,989 39,444,623,310 60,020,681,981 98,842,693,505 44,478,489,376 54,850,446,954 29,510,410,019 35,171,239,423 33,138,993,485 31,168,853,701 35,630,916,481 90,238,374,117 18,799,757,394 2012 14,395,793,347 (34,121,472,379) 46,530,076,812 2,459,488,324 3,707,201,177 53,191,536,813 59,786,834,421 38,717,312,774 37,242,378,422 2,320,035,899,881 480,810,417 20,733,071,783 4,294,685,127 5,675,079,423 15,878,066,864 1,962,592,000,000 2,895,780,866 4,476,932,421 169,976,341,485 81,213,136,526 (105,129,811,645) 77,650,994,477 78,222,420,027 73,340,517,381 (51,329,067,471) (81,265,166,780) 93,485,738,425 55,744,903,479 64,135,094,167 81,378,554,453 44,508,844,240 4,937,638,393 212,564,050,430 78,372,751,050 228,019,047,013 99,209,067,104 605,256,900,151 25,569,923 15,383,419,706 (16,875,325,666) 254,408,662,493 5,148,290,446 513,217,609,707 916,245,725 70,548,273,994 (58,543,778,537) 9,112,967,171 (2,597,892,440) 1,447,522,797,608 61,346,780,680 7,580,155,066 7,533,302,150 186,659,598 (109,654,668,940) 67,429,844,870 4,690,396,604 6,979,110,282 74,379,123,740 31,050,490,355 656,841,850,289 8,825,802,516 105,077,898,546 7,205,280,471 18,675,007,378 25,861,697,071 (137,654,756,747) 370,133,450,809 8,733,234,605 25,074,329,719 63,984,342,595 19,319,926,650 44,372,742,560 12,738,325,632 37 LUAN VAN CHAT LUONG download : add luanvanchat@agmail.com Stt 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243 244 245 246 247 248 249 250 251 252 253 254 255 256 257 258 259 260 261 262 263 264 265 266 267 268 269 270 271 272 273 274 275 276 277 278 279 280 281 282 283 284 285 286 287 288 289 290 Mã chứng khoán SII SJD SJS SMA SMC SRC SRF SSC SSI ST8 STB STG STT SVC SVI SVT SZL TAC TBC TCL TCM TCO TCR TDC TDH TDW THG TIC TIE TIX TLG TLH TMP TMS TMT TNA TNC TNT TPC TRA TRC TS4 TSC TTF TTP TV1 TYA UDC UIC VCB VCF VES VFG VHC VHG VIC VID VIP VIS VLF VMD VNA VNE VNG VNH VNI VNL VNM VNS VOS VPH VPK VRC 2007 (*) 2008 (*) 68,139,052,629 359,278,036,878 (*) 35,436,691,692 118,883,634,137 (*) 53,876,519,424 (*) (*) 22,009,613,582 864,175,967,239 39,700,813,113 1,397,897,000,000 (*) (*) (*) (*) (*) (*) 125,712,444,794 79,722,324,605 (*) 74,251,350,889 (*) 72,809,534,810 (*) 164,511,106,609 (*) (*) (*) (*) (*) (*) (*) (*) 16,982,335,411 (*) 12,921,297,816 33,392,328,955 (*) 8,776,206,000 (*) 177,445,161,113 7,497,951,882 70,388,616,685 (*) 51,917,799,200 (*) 8,400,286,000 (*) 18,148,010,562 (*) (*) (*) (*) 95,977,663,086 (*) 268,796,701,668 22,550,345,832 149,697,177,713 21,912,539,648 (*) (*) (*) 58,379,923,972 (*) (*) (*) (*) 963,398,000,000 (*) (*) (*) 11,954,252,632 (*) 72,081,050,568 (*) (*) 30,320,600,387 250,516,970,757 54,041,559,758 954,753,000,000 (*) (*) (*) (*) (*) 132,356,158,717 14,340,400,896 162,323,401,579 (*) 5,036,425,463 (*) 36,898,407,755 (*) 212,040,182,481 (*) (*) (*) (*) (*) (*) (*) (*) 27,376,502,250 (*) 14,370,726,162 8,392,567,503 (*) (61,614,371,790) 46,038,376,633 198,219,884,574 10,207,542,834 67,825,959,278 21,294,525,329 67,119,282,240 (*) (108,004,811,000) (*) 16,951,982,480 (*) (*) (*) (*) 82,245,256,585 (17,418,839,168) 125,994,789,445 25,232,670,685 74,926,791,583 131,210,445,276 (*) (*) 81,378,870,909 (557,618,071) (*) (*) (*) (*) 1,248,698,000,000 55,772,958,117 (*) (*) (27,118,980,169) (*) Lợi nhuận sau thuế 2009 2010 2011 (*) (*) (*) 111,620,356,589 70,711,480,312 89,989,332,541 705,149,555,115 457,799,868,690 (79,464,560,493) (*) 19,842,140,799 12,000,366,435 73,060,948,761 82,230,265,558 73,123,471,410 102,468,674,783 14,482,229,522 2,266,234,887 39,687,195,943 44,849,241,556 52,764,843,189 50,633,946,824 49,803,841,633 57,502,660,310 804,079,895,938 689,469,002,878 82,753,235,555 70,222,052,467 49,128,929,651 36,570,719,605 1,670,559,000,000 1,899,520,000,000 1,995,857,000,000 (*) 34,246,194,682 24,025,433,074 (*) (*) 3,099,843,308 99,874,181,019 88,652,636,687 81,432,449,186 (*) (*) (*) (*) (*) 3,725,252,849 43,900,475,520 56,432,355,109 45,781,651,849 27,825,278,392 87,663,693,051 25,231,890,705 129,731,892,853 41,269,265,381 75,788,110,037 89,637,205,804 108,251,526,955 108,331,610,200 47,411,292,868 198,462,191,374 112,953,234,058 (*) (*) (*) 4,150,326,126 62,428,495,150 81,057,036,280 (*) 92,814,796,270 191,525,783,746 299,012,375,069 248,229,662,821 30,990,076,788 (*) 18,727,775,900 21,084,111,843 (*) (*) 20,359,600,239 28,002,740,790 15,314,490,765 28,661,636,967 37,090,212,069 36,613,839,685 31,082,264,671 51,258,417,298 75,537,088,401 98,119,536,966 (*) 70,947,636,000 82,798,511,350 (*) 57,318,296,686 27,474,754,874 174,860,913,202 23,642,062,523 74,611,692,694 37,465,018,578 48,616,640,717 50,846,627,908 (*) 43,027,795,280 2,658,422,454 25,698,604,700 69,661,810,600 40,565,890,141 29,574,429,762 51,869,882,362 72,051,957,845 (*) 14,447,769,983 352,532,568 62,910,877,641 38,321,045,502 37,552,426,512 51,047,163,781 66,248,067,953 90,698,650,300 153,289,869,498 274,606,324,485 503,794,510,291 26,852,471,818 26,649,359,857 25,237,439,236 29,309,833,141 14,846,601,991 31,245,614,566 24,359,088,319 55,208,765,996 11,034,974,981 84,208,661,159 85,380,765,298 65,429,622,318 (*) 34,813,952,614 34,438,884,213 2,745,376,000 23,025,155,000 30,571,030,117 (*) 26,013,797,353 14,887,230,448 17,768,370,110 17,825,189,709 19,651,080,749 3,944,753,000,000 4,235,792,000,000 4,217,332,000,000 (*) (*) 211,112,536,225 (*) (4,687,607,933) (6,893,301,672) 102,581,109,243 94,593,093,573 94,586,797,904 207,981,272,093 228,575,549,817 412,974,368,103 1,983,810,109 14,797,928,472 (30,594,264,775) 1,101,737,157,913 2,432,014,997,377 1,073,560,198,764 29,372,487,306 14,697,080,161 (7,707,487,059) 51,952,462,352 77,124,556,563 54,074,156,450 225,424,626,297 110,415,394,363 27,213,452,633 (*) 34,248,582,081 34,610,723,136 (*) 23,107,256,337 29,132,881,995 19,953,531,587 40,573,949,617 32,342,062,604 93,819,839,795 17,335,848,734 19,426,139,635 5,756,317,047 6,519,702,088 2,972,349,142 (*) 1,588,697,335 1,838,979,050 1,504,754,697 1,808,454,283 74,996,502 23,773,692,446 23,650,425,854 26,942,992,611 2,376,067,000,000 3,615,492,938,971 4,218,181,708,937 107,466,681,014 179,427,468,574 132,880,213,185 (*) 119,481,070,683 6,714,825,684 86,366,634,000 7,392,925,000 3,819,564,000 9,879,074,300 11,105,146,717 25,884,853,251 (*) 71,813,907,888 18,690,323,038 2012 106,586,157,937 154,893,596,856 (304,541,218,990) 6,947,077,671 69,336,189,515 47,534,040,520 39,132,149,919 67,807,418,531 465,492,437,791 46,456,991,127 1,002,370,000,000 24,800,177,972 (21,638,909,755) 46,761,224,178 59,997,248,847 220,336,627 45,702,988,201 63,842,069,230 127,707,072,891 80,627,366,289 (18,885,349,657) 19,431,595,653 3,526,772,706 159,942,127,334 27,493,974,233 20,332,619,410 18,662,259,262 30,012,543,332 29,742,424,573 89,738,125,832 100,153,290,243 42,225,508,376 149,990,944,690 67,312,666,580 1,196,140,383 38,754,815,116 70,322,746,082 (2,526,037,364) 29,957,761,944 128,150,750,271 348,298,435,614 14,917,714,981 (56,947,271,834) (2,902,491,010) 40,907,850,335 32,020,611,731 34,371,132,599 8,233,690,789 21,095,832,736 4,427,206,000,000 303,827,962,382 (16,214,213,351) 86,635,327,573 232,743,301,904 (36,157,247,916) 1,846,667,924,520 7,250,959,679 52,843,304,720 (17,775,912,364) 7,455,249,018 15,293,155,092 (28,291,261,274) 496,392,161 1,134,262,116 (9,639,179,349) (1,844,096,426) 26,225,647,057 5,819,454,717,083 151,486,001,452 (33,178,137,398) 5,680,956,623 48,720,900,327 143,064,062 38 LUAN VAN CHAT LUONG download : add luanvanchat@agmail.com Stt 291 292 293 294 295 296 297 298 Mã chứng khoán VSC VSG VSH VSI VST VTB VTF VTO 2007 2,756,836,884 (*) 2008 1,692,464,010 (*) 256,841,385,342 (*) (*) 370,945,251,251 (*) (*) 24,167,303,581 (*) 24,501,190,981 (*) 187,796,102,718 35,992,648,141 Lợi nhuận sau thuế 2009 2010 155,048,837,891 179,704,565,195 42,630,726 (40,656,046,532) 374,523,422,950 302,412,762,434 (*) 19,272,675,266 60,070,830,966 94,536,531,229 27,631,185,776 24,232,096,116 (*) 53,693,297,139 34,294,352,667 83,097,563,413 2011 191,000,029,167 (37,617,244,539) 329,035,959,603 31,218,240,262 2,440,882,403 15,665,228,901 174,719,949,847 65,997,890,541 2012 228,628,955,159 (58,778,565,091) 233,998,072,998 8,423,907,401 (124,699,286,609) 11,794,111,237 146,119,420,112 49,292,489,941 (*) Chưa niêm yết 39 LUAN VAN CHAT LUONG download : add luanvanchat@agmail.com Phụ lục 08: Giá trị sổ sách vốn chủ sỡ hữu công ty giai đoạn 2007 - 2012 Stt 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 Giá trị sổ sách vốn chủ sỡ hữu Mã chứng khoán AAM ABT ACC ACL AGD AGF AGM ALP ANV APC ASM ASP ATA AVF BBC BCE BCI BGM BHS BIC BMC BMI BMP BRC BSI BT6 BTT BVH C21 C32 C47 CCI CCL CDC CIG CII CLC CLG CLP CLW CMT CMV CMX CNG CNT COM CSM CTD CTG CTI CYC D2D DAG DCL DCT DDM DHA DHC DHG DHM DIC DIG DLG DMC DPM DPR DQC DRC DRH DRL 2007 (*) 2008 2009 314,208,025,770 440,454,803,735 (*) 285,894,452,617 (*) 343,125,865,225 (*) 131,047,048,505 (*) (*) 139,450,997,356 (*) 621,740,998,221 626,971,987,984 (*) (*) 644,360,880,911 1,692,403,660,000 (*) (*) (*) (*) (*) 206,995,944,324 (*) (*) (*) 380,383,404,815 (*) 76,994,998,247 2,061,298,101,427 421,586,849,450 (*) (*) 313,770,240,349 (*) (*) (*) (*) (*) (*) (*) 102,058,325,666 (*) 773,670,910,636 139,208,042,203 (*) (*) (*) (*) (*) (*) (*) (*) 284,927,021,721 (*) (*) (*) (*) 110,180,209,108 (*) (*) (*) 663,720,486,561 1,601,476,557,000 (*) (*) 230,196,622,337 (*) (*) 494,429,346,542 (*) 1,078,810,481,662 (*) 331,230,069,230 (*) 123,996,476,826 2,191,675,929,409 488,356,083,050 (*) (*) 328,884,440,011 (*) (*) (*) (*) (*) (*) (*) 113,303,941,344 (*) 783,538,266,159 158,136,871,026 (*) (*) (*) (*) (*) (*) (*) 156,839,421,091 290,637,325,934 (*) (*) (*) (*) 122,196,897,002 (*) (*) 273,445,980,175 300,787,682,646 167,388,298,168 277,311,020,434 (*) 695,939,887,206 (*) 95,445,696,887 (*) (*) 475,827,960,744 4,719,423,149,172 680,846,209,139 673,233,284,146 216,028,118,913 (*) (*) 660,454,959,438 1,470,025,670,000 (*) (*) 268,475,111,576 128,219,624,371 (*) 523,252,768,261 (*) 1,189,841,649,730 (*) 428,532,869,357 (*) 120,404,341,869 2,256,583,054,685 677,423,388,934 (*) (*) 406,906,087,257 (*) 8,538,905,644,218 (*) (*) (*) (*) (*) 152,662,910,339 (*) 1,208,890,522,216 192,098,392,176 (*) (*) (*) (*) (*) (*) (*) 200,071,158,249 346,285,501,003 556,012,420,422 1,097,695,217,952 12,572,078,000,000 (*) 119,381,512,345 270,175,238,904 (*) 300,397,249,074 316,509,615,044 126,658,069,506 319,693,779,479 150,398,840,121 1,018,033,631,792 (*) 127,216,465,079 2,290,572,342,469 (*) 501,904,407,424 5,535,404,355,059 867,643,556,801 707,445,803,768 558,488,489,718 (*) (*) 207,253,604,785 (*) 651,577,146,849 (*) 60,857,484,412 (*) (*) 462,007,338,870 4,377,160,453,839 668,133,858,690 (*) 208,533,406,079 (*) (*) 228,311,468,266 168,430,158,505 623,643,597,031 (*) 618,419,924,739 2011 287,152,945,785 392,308,770,147 192,142,634,933 298,094,921,409 283,195,805,215 655,401,341,415 (*) 177,753,746,452 (*) (*) 2010 291,660,595,816 444,278,121,028 (*) (*) 729,603,674,897 1,435,679,619,774 146,607,228,301 400,249,993,328 246,256,379,439 153,373,817,731 377,512,326,621 544,573,622,728 228,416,454,110 1,732,440,945,772 (*) 496,674,654,772 (*) 120,922,836,059 2,272,845,585,419 852,490,871,674 (*) (*) 457,900,946,036 263,267,351,216 10,667,776,713,657 (*) (*) (*) (*) (*) 246,409,128,423 (*) 1,403,039,432,221 201,580,809,241 130,503,330,438 (*) 162,253,972,282 107,818,509,625 129,294,649,134 169,702,647,315 (*) 246,295,398,216 357,225,567,910 675,478,196,064 1,268,586,530,523 18,170,363,000,000 198,821,973,284 108,591,512,303 306,476,279,420 128,694,609,050 279,778,926,331 392,042,364,347 71,918,085,752 333,830,752,444 214,321,526,566 1,280,322,125,140 (*) 187,674,146,282 2,429,369,738,500 397,862,742,199 546,491,883,970 6,193,758,946,548 1,227,362,054,446 771,149,901,822 731,651,365,005 219,886,317,890 (*) 842,252,865,891 1,446,837,213,565 154,936,881,857 665,581,437,222 230,266,539,790 155,567,185,316 390,027,727,797 574,307,296,772 376,124,245,302 1,733,535,652,171 206,313,484,568 548,499,013,542 749,898,455,734 188,018,344,283 2,270,680,057,767 1,049,330,440,258 123,768,946,253 656,613,221,777 452,875,888,448 262,559,652,438 11,665,524,425,266 498,781,098,080 (*) 153,110,506,944 142,709,869,752 266,064,571,374 250,827,063,602 147,929,439,118 1,214,861,494,226 226,598,083,008 127,120,876,372 (*) 178,183,619,713 112,330,781,435 139,755,189,108 159,215,199,845 387,763,539,879 233,309,076,797 357,835,518,719 618,929,287,811 1,437,550,387,320 28,490,896,000,000 187,748,516,877 104,785,100,990 315,941,817,943 151,079,052,393 229,464,892,995 388,852,240,627 30,485,851,689 317,419,375,532 202,686,045,847 1,381,546,863,475 (*) 214,350,878,037 2,398,026,623,986 419,226,745,663 575,417,890,783 8,227,079,406,507 1,910,112,773,262 788,108,726,779 877,748,734,285 188,029,060,605 (*) 2012 255,320,708,285 384,504,437,996 207,097,948,581 275,224,416,055 735,581,655,370 658,771,622,141 362,059,899,439 1,974,163,296,630 1,416,805,554,349 153,332,863,531 677,415,966,446 255,445,337,545 157,163,212,554 439,121,446,748 579,052,542,625 373,937,939,534 1,796,914,918,596 207,037,191,815 572,724,274,512 758,427,324,599 203,609,166,569 2,185,275,346,385 1,274,099,410,314 139,100,038,358 677,545,780,015 449,022,030,216 270,272,129,960 12,113,876,041,877 516,658,291,229 183,268,215,354 155,517,901,989 189,651,047,008 273,541,667,407 252,170,155,670 135,734,797,149 1,476,522,883,684 238,312,253,928 213,329,631,701 124,058,024,285 186,204,382,275 108,067,017,365 150,165,281,931 161,573,531,871 380,567,007,368 220,991,529,830 357,225,101,030 966,757,710,402 2,077,999,919,029 33,624,531,000,000 173,232,019,005 106,925,388,904 322,393,374,198 174,010,255,920 249,681,700,686 345,139,775,474 (33,241,481,824) 312,148,989,269 198,593,981,941 1,687,719,251,266 181,645,828,347 202,576,887,633 2,456,651,288,954 782,790,636,503 570,338,523,718 8,959,929,478,972 2,179,990,417,291 775,274,266,174 1,169,480,372,204 175,986,803,822 129,367,726,066 40 LUAN VAN CHAT LUONG download : add luanvanchat@agmail.com Stt 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 Giá trị sổ sách vốn chủ sỡ hữu Mã chứng khoán DSN DTA DTL DTT DVP DXG DXV EIB ELC EMC EVE FBT FCN FDC FDG FMC FPT GAS GDT GIL GMC GMD GSP GTA GTT HAG HAI HAP HAS HAX HBC HCM HDC HDG HHS HLA HLG HMC HOT HPG HQC HRC HSG HSI HT1 HTI HTL HTV HU1 HU3 HVG HVX ICF IDI IFS IJC IMP ITA ITC JVC KAC KBC KDC KDH KHA KHP KMR KSA KSB KSH KSS KTB 2007 (*) (*) (*) 2008 (*) (*) (*) 100,846,829,637 (*) (*) (*) (*) (*) (*) (*) 100,103,386,318 (*) (*) 104,576,378,947 (*) (*) (*) (*) 165,310,169,634 2009 (*) (*) (*) 356,732,640,673 (*) (*) (*) (*) (*) (*) 162,944,885,674 1,979,408,622,819 (*) (*) 333,207,948,824 108,872,113,414 2,283,740,202,100 (*) 107,094,507,542 (*) (*) 184,266,632,234 496,085,270,224 154,018,346,521 27,769,359,886 530,853,140,000 (*) 118,166,741,082 (*) (*) (*) (*) 195,345,155,197 (*) 3,142,550,739,733 (*) 339,834,357,790 (*) 134,533,668,016 960,253,851,379 (*) (*) 193,786,085,815 (*) (*) (*) (*) 144,986,261,405 (*) 398,516,864,830 (*) 497,551,864,431 3,295,628,567,375 (*) (*) (*) (*) 2,453,493,650,000 (*) 234,973,272,910 214,533,038,604 (*) (*) (*) (*) (*) (*) 153,789,842,553 2,433,246,607,770 (*) (*) 314,667,956,213 112,723,559,008 2,036,142,843,182 (*) 156,445,312,285 (*) 3,747,497,350,000 339,412,810,782 412,420,532,152 158,335,201,663 101,690,700,623 535,489,800,690 (*) 124,587,896,814 (*) (*) 273,838,504,647 (*) 287,723,928,223 (*) 4,111,066,885,721 (*) 322,018,713,367 816,389,549,035 125,275,598,197 975,416,738,574 (*) (*) 183,867,969,848 (*) (*) (*) (*) 170,909,036,482 (*) 167,143,213,303 (*) 515,829,606,685 4,624,736,788,000 (*) (*) (*) (*) 2,075,922,772,000 (*) 224,022,723,498 235,405,787,845 186,214,518,980 (*) (*) 129,386,491,441 (*) (*) 115,173,866,573 299,216,252,566 123,267,258,412 102,779,313,622 12,844,077,000,000 (*) (*) (*) 234,447,390,489 (*) 266,482,897,206 (*) 152,039,353,046 3,088,332,049,246 (*) 119,692,652,033 341,185,286,594 122,210,596,374 2,471,309,331,829 (*) 155,790,202,643 (*) 4,711,500,209,000 357,696,469,451 461,432,676,665 154,423,839,730 112,315,583,553 581,397,291,182 1,537,385,955,047 202,242,069,948 (*) (*) 276,832,503,399 562,509,088,035 305,559,589,283 (*) 4,898,775,649,293 (*) 369,059,267,925 1,096,918,759,799 131,822,421,736 1,168,324,232,471 (*) (*) 199,961,879,565 (*) (*) 1,712,071,800,188 (*) 191,183,111,873 (*) 142,260,827,170 (*) 543,285,857,978 5,048,175,492,000 1,318,442,932,714 (*) (*) 3,295,112,836,637 2,418,021,466,000 (*) 285,113,020,171 259,730,748,792 363,350,164,666 (*) 301,483,129,675 138,583,269,359 150,720,234,857 (*) 2010 104,162,742,460 127,545,361,849 786,526,095,807 115,943,776,222 387,372,698,005 243,597,970,129 112,674,595,860 13,353,319,000,000 194,080,641,657 (*) 573,577,804,137 86,476,937,590 (*) 310,854,011,561 (*) 166,185,165,781 3,983,400,714,548 (*) 139,613,444,365 365,201,952,685 134,320,685,827 3,972,823,847,570 (*) 157,234,700,390 447,042,100,661 9,158,714,963,000 353,629,134,008 504,830,609,103 150,702,779,563 116,469,749,188 665,393,216,491 1,589,171,309,786 478,780,972,487 612,618,656,912 (*) 453,722,395,381 541,338,274,348 302,486,729,187 (*) 6,398,095,940,358 777,214,883,690 410,438,505,208 1,096,918,759,799 146,904,128,801 1,827,426,821,996 279,210,230,717 92,368,257,214 221,942,952,466 (*) (*) 1,819,350,441,223 192,383,032,745 179,338,544,692 (*) 128,312,000,000 796,325,507,355 589,259,681,899 5,784,915,419,765 1,958,175,998,884 (*) 335,529,093,653 4,379,960,163,305 3,738,214,531,000 1,204,379,797,000 294,397,256,624 494,336,466,720 432,083,873,664 196,586,787,424 378,391,945,994 147,053,751,887 357,479,522,562 288,540,430,194 2011 146,016,670,352 110,136,047,684 763,607,602,072 113,397,708,241 445,808,727,573 401,389,965,133 97,702,048,990 13,510,740,000,000 550,800,912,516 (*) 690,488,215,433 92,497,979,180 (*) 379,744,980,369 203,359,453,775 171,750,617,491 5,521,004,779,653 (*) 157,354,018,702 330,165,580,448 162,320,200,512 4,265,695,498,568 (*) 155,611,113,331 448,163,419,031 9,398,582,988,000 397,662,709,304 529,657,735,857 146,572,687,772 105,045,610,101 721,594,231,951 2,028,967,701,005 560,718,402,993 693,882,480,769 (*) 474,684,763,984 573,138,572,998 344,865,617,444 118,379,109,241 7,413,804,561,023 711,963,363,400 456,827,598,922 1,782,725,401,374 147,790,236,812 1,769,803,917,226 305,641,280,572 88,490,551,219 230,276,801,531 180,543,765,335 167,409,166,787 2,090,443,314,074 195,124,846,723 170,841,103,701 545,928,638,990 83,769,000,000 3,142,506,889,793 709,017,570,326 5,858,360,182,223 1,797,398,013,319 375,773,647,477 253,358,885,320 4,413,625,720,291 3,814,673,283,799 1,204,238,316,000 278,568,156,555 497,997,447,586 442,787,680,815 205,051,526,885 424,238,052,416 123,388,289,706 363,783,116,835 286,622,586,558 2012 160,765,578,333 110,828,126,525 724,744,983,200 110,623,189,184 546,586,038,494 555,736,099,377 95,048,239,571 16,302,520,000,000 591,624,922,591 91,904,709,960 720,986,771,177 25,260,210,328 364,266,292,458 398,840,760,204 141,990,665,612 156,466,021,241 6,181,762,066,438 27,192,763,424,095 160,709,500,594 306,260,826,866 177,062,751,665 4,393,531,507,651 360,894,918,367 158,194,416,503 449,279,306,580 9,753,290,246,000 403,160,401,757 533,578,859,545 151,402,505,364 82,527,091,022 771,276,531,740 2,162,514,025,279 567,231,596,501 654,071,985,591 370,182,016,382 489,394,727,812 517,334,880,120 341,371,782,270 118,970,914,847 8,085,135,114,809 752,888,572,385 484,351,043,997 2,018,527,120,337 130,414,478,030 1,885,728,389,880 306,575,942,516 88,304,422,261 256,159,848,345 170,489,943,834 162,912,356,887 2,175,778,850,746 204,748,964,381 173,926,410,810 538,298,348,645 (61,806,299,000) 3,014,451,251,287 714,182,854,012 5,891,302,111,088 1,770,035,859,454 697,444,290,727 243,823,429,938 3,977,981,376,277 4,010,273,661,046 1,114,529,735,000 284,064,029,302 544,646,553,784 446,370,916,295 216,383,673,093 446,956,267,900 110,309,904,315 367,421,031,660 275,275,302,600 41 LUAN VAN CHAT LUONG download : add luanvanchat@agmail.com Stt 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 Giá trị sổ sách vốn chủ sỡ hữu Mã chứng khoán L10 LAF LBM LCG LCM LGC LGL LHG LIX LM8 LSS MBB MCG MCP MDG MHC MPC MSN MTG NAV NBB NHS NKG NNC NSC NTL NVN NVT OGC OPC PAC PAN PDN PDR PET PGC PGD PGI PHR PIT PJT PNC PNJ POM PPC PPI PTB PTC PTK PTL PVD PVF PVT PXI PXL PXM PXS PXT QCG RAL RDP REE RIC SAM SAV SBA SBC SBS SBT SC5 SCD SEC 2007 107,583,310,764 90,230,603,103 59,876,845,322 (*) (*) 2008 114,618,072,458 90,110,842,038 67,335,590,762 513,216,216,429 (*) 82,667,833,275 (*) (*) (*) (*) 138,760,749,067 (*) (*) (*) (*) 618,022,873,685 (*) (*) 570,558,624,041 (*) (*) 64,594,662,089 (*) 138,089,502,357 1,089,960,766,775 (*) (*) 89,946,977,020 (*) (*) (*) (*) 71,607,429,352 294,194,197,227 (*) (*) (*) (*) 195,689,247,558 217,549,713,063 (*) (*) 541,148,723,949 535,617,178,290 (*) (*) (*) (*) 54,982,954,463 126,149,850,302 (*) (*) 3,824,987,668,474 (*) (*) (*) (*) (*) 1,864,223,187,000 (*) 760,256,292,148 (*) (*) (*) (*) (*) (*) 388,903,121,080 (*) 2,244,784,991,000 685,762,015,512 2,432,696,052,940 287,475,018,947 (*) (*) (*) (*) 165,876,262,096 121,845,214,519 (*) 123,505,622,171 (*) 171,827,265,016 940,233,628,546 (*) 138,079,556,000 93,305,656,200 426,856,733,547 (*) (*) (*) 144,772,865,370 259,426,520,882 (*) (*) (*) (*) 310,408,413,581 192,089,228,442 (*) (*) 580,920,521,489 500,278,555,627 (*) (*) (*) 231,813,239,213 89,996,717,697 121,214,977,585 913,558,694,522 (*) 3,436,284,519,737 (*) (*) 247,214,244,839 (*) (*) 2,133,443,696,017 6,105,866,295,240 748,408,556,125 (*) (*) (*) (*) (*) (*) 417,181,388,309 (*) 2,088,465,068,000 771,973,662,072 2,208,668,673,028 291,000,849,360 (*) (*) (*) 1,445,654,830,576 190,150,052,511 126,672,440,649 (*) 2009 125,733,257,030 105,506,995,658 122,405,753,696 1,050,532,531,060 (*) 153,566,497,474 136,319,788,308 (*) 198,818,964,546 (*) 700,267,773,868 (*) 223,752,489,816 122,584,107,321 (*) 134,534,568,689 1,087,952,675,480 4,762,088,000,000 147,534,128,187 94,310,826,488 614,213,651,015 (*) (*) (*) 172,644,626,377 557,767,406,100 (*) (*) (*) 269,992,907,050 415,813,836,933 207,666,323,032 (*) (*) 747,813,975,512 545,030,409,585 513,519,783,177 (*) 1,159,030,806,881 229,708,406,331 97,443,651,495 140,700,213,197 991,437,627,283 (*) 4,319,767,721,000 (*) (*) 242,060,270,064 (*) (*) 4,231,670,174,951 6,612,520,973,722 1,439,352,719,726 (*) (*) (*) (*) (*) (*) 430,587,554,161 167,218,996,870 2,463,374,316,000 848,902,850,642 2,427,186,855,187 277,668,820,104 (*) (*) (*) 1,649,435,181,498 241,832,756,401 143,909,781,936 158,818,687,326 2010 144,783,719,219 249,937,880,151 125,098,158,983 1,181,753,617,450 (*) 155,231,425,924 331,429,154,290 544,397,909,167 233,930,132,160 107,500,413,981 1,174,870,123,744 (*) 776,537,370,133 130,333,321,524 (*) 95,883,146,018 1,342,761,497,244 10,623,685,000,000 148,331,183,806 96,046,345,872 764,805,489,197 235,550,923,851 (*) 123,700,938,928 205,466,072,197 938,886,998,983 226,671,355,895 718,460,227,009 3,256,504,402,171 294,157,107,618 480,720,433,922 259,316,897,756 (*) 1,561,566,916,393 1,103,414,609,299 553,450,198,522 717,991,721,111 (*) 1,284,413,419,609 222,727,590,671 101,349,191,776 138,950,308,194 1,046,885,979,792 2,821,086,179,946 3,727,746,954,984 300,261,647,705 (*) 241,341,830,580 (*) 1,037,350,814,978 5,215,028,822,565 6,743,079,437,814 2,342,173,207,360 316,892,982,485 874,862,017,742 163,683,659,809 258,981,927,309 223,266,373,035 2,329,051,858,532 433,589,850,181 166,507,641,028 2,899,971,598,000 921,116,808,584 2,425,978,810,033 291,223,396,390 531,664,358,979 193,569,698,997 1,625,216,000,000 1,789,602,655,960 294,469,310,556 152,747,453,713 196,589,577,402 2011 147,231,741,448 232,366,284,122 125,605,129,305 1,158,065,300,925 110,253,695,392 159,775,932,825 331,009,789,319 612,308,482,060 247,932,081,536 117,951,121,155 1,386,266,679,650 9,642,143,051,767 707,007,983,399 169,973,838,550 181,561,073,057 97,119,225,935 1,538,891,403,059 15,875,652,000,000 147,745,193,671 97,014,421,556 1,001,369,593,401 272,183,460,277 383,575,970,326 168,923,058,499 214,333,634,645 819,237,709,281 201,776,087,892 663,433,635,289 3,377,223,336,702 306,020,953,622 549,674,522,130 253,845,623,632 231,032,095,916 1,422,010,311,533 1,212,217,645,077 570,547,761,185 878,222,258,507 844,080,518,479 1,761,511,960,121 210,354,795,487 99,457,651,420 133,669,125,942 1,130,451,377,433 2,855,059,480,137 2,951,917,723,614 253,243,730,919 626,222,298,903 243,273,919,779 (*) 1,013,592,438,706 6,202,157,253,908 6,834,885,985,827 2,274,448,141,887 327,803,642,721 847,009,509,914 156,060,090,822 465,658,701,237 214,937,141,039 2,228,455,930,921 457,348,349,725 181,063,050,213 3,866,430,930,573 1,036,547,700,840 2,233,482,935,902 286,302,096,817 544,914,131,494 156,435,775,660 752,900,347,854 1,794,161,762,033 311,306,213,952 168,974,034,116 216,058,913,172 2012 158,511,573,115 81,509,545,783 121,379,293,533 1,095,445,796,592 285,998,699,127 160,513,896,186 331,680,590,789 633,519,015,822 277,618,455,766 156,967,795,830 1,256,298,150,368 12,863,905,823,645 704,832,798,340 159,028,765,215 184,423,517,940 96,898,929,377 1,309,529,164,114 13,883,837,000,000 147,856,515,985 93,456,075,420 1,246,598,734,685 544,608,688,124 277,967,504,436 167,532,193,574 267,666,038,576 887,659,557,352 135,282,811,398 594,169,526,253 3,324,776,869,766 340,177,022,681 530,183,953,106 326,355,998,094 253,240,554,317 1,426,035,949,926 1,241,214,005,483 607,044,793,310 995,760,186,520 848,918,141,386 2,024,148,243,757 204,410,566,991 108,897,000,022 116,793,800,277 1,241,739,016,273 2,584,708,695,188 4,156,071,272,037 266,247,567,321 742,900,433,729 186,857,660,366 232,949,451,971 1,005,809,272,150 6,992,136,471,376 6,644,162,328,066 2,589,507,174,209 330,288,527,529 841,744,692,811 46,163,104,862 478,656,685,046 214,914,714,455 2,294,744,533,187 487,438,482,615 199,473,628,380 4,215,710,458,833 1,044,944,904,772 2,334,471,599,774 286,408,826,305 537,088,595,087 141,497,060,512 (251,097,467,677) 1,695,758,256,294 319,070,721,203 176,836,061,819 226,897,403,847 42 LUAN VAN CHAT LUONG download : add luanvanchat@agmail.com Stt 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243 244 245 246 247 248 249 250 251 252 253 254 255 256 257 258 259 260 261 262 263 264 265 266 267 268 269 270 271 272 273 274 275 276 277 278 279 280 281 282 283 284 285 286 Giá trị sổ sách vốn chủ sỡ hữu Mã chứng khoán SFC SFI SHI SII SJD SJS SMA SMC SRC SRF SSC SSI ST8 STB STG STT SVC SVI SVT SZL TAC TBC TCL TCM TCO TCR TDC TDH TDW THG TIC TIE TIX TLG TLH TMP TMS TMT TNA TNC TNT TPC TRA TRC TS4 TSC TTF TTP TV1 TYA UDC UIC VCB VCF VES VFG VHC VHG VIC VID VIP VIS VLF VMD VNA VNE VNG VNH VNI VNL VNM VNS 2007 75,148,589,249 56,071,192,261 2008 84,881,993,813 134,175,586,830 2009 133,163,418,636 163,460,031,506 203,799,187,542 2010 163,020,727,872 191,065,781,261 392,694,395,886 2011 174,003,367,652 208,555,715,197 371,601,085,608 (*) (*) (*) (*) (*) (*) (*) 338,845,409,739 1,270,928,748,267 (*) 208,298,506,672 (*) (*) 125,302,733,782 4,048,684,695,709 123,116,094,407 7,349,659,000,000 (*) (*) (*) (*) (*) (*) 361,440,271,274 706,166,231,770 (*) 292,401,486,750 (*) 587,052,293,912 (*) 755,810,694,276 (*) (*) (*) (*) (*) (*) (*) (*) 180,563,976,330 (*) 90,647,983,105 217,547,740,395 (*) 340,156,179,000 (*) 470,356,691,791 112,430,523,036 158,817,762,494 (*) 392,894,540,060 (*) 306,560,126,000 (*) 124,946,404,182 (*) (*) (*) (*) 394,093,352,617 (*) 1,842,705,052,935 247,133,308,668 779,800,038,200 173,852,002,667 (*) (*) (*) 366,027,056,962 (*) (*) (*) (*) 4,315,937,000,000 (*) 371,879,608,630 1,148,490,457,146 (*) 259,285,958,955 (*) (*) 139,215,946,558 3,814,767,585,376 153,217,993,712 7,758,624,000,000 (*) (*) (*) (*) (*) 201,196,732,448 309,261,269,572 792,602,533,602 (*) 345,734,228,679 (*) 602,344,730,367 (*) 1,001,009,161,787 (*) (*) (*) (*) (*) (*) (*) (*) 195,556,049,776 (*) 97,033,112,311 221,635,706,832 (*) 262,539,617,048 257,398,615,115 504,467,500,856 157,453,957,331 174,824,068,418 668,679,952,586 418,136,377,177 (*) 198,555,315,000 (*) 121,301,105,662 (*) (*) (*) (*) 391,905,242,477 439,297,882,028 1,497,934,279,555 271,497,734,580 789,170,399,116 269,461,636,371 (*) (*) 300,892,979,650 317,306,620,207 (*) (*) (*) (*) 4,761,913,000,000 535,353,609,181 456,757,806,213 1,769,081,986,456 (*) 311,516,270,414 241,104,212,273 314,769,720,327 174,665,559,566 4,849,148,051,536 214,779,512,279 10,546,760,000,000 (*) (*) 713,819,499,018 (*) (*) 473,578,795,390 297,817,055,389 785,179,471,060 299,345,544,947 525,246,936,066 (*) 591,888,195,694 (*) 1,247,654,248,060 (*) (*) 173,514,189,977 205,443,585,919 424,356,721,298 (*) (*) 852,629,645,049 341,210,693,371 (*) 167,598,676,096 243,786,435,211 (*) 326,235,941,889 264,078,058,175 628,209,142,051 172,463,677,772 192,121,141,962 672,816,166,623 458,717,612,605 (*) 189,754,385,000 (*) 130,210,873,625 16,710,333,000,000 (*) (*) 389,406,728,794 651,127,593,521 437,349,633,619 2,066,943,051,408 278,459,557,659 814,103,754,385 438,973,236,884 (*) (*) 316,668,604,746 404,224,207,159 141,348,979,524 (*) 112,819,678,566 119,181,037,566 6,637,739,000,000 712,058,985,725 521,140,501,329 2,177,918,063,329 94,521,114,793 543,182,549,757 237,628,472,573 308,111,429,336 206,159,182,734 5,532,193,915,123 226,020,381,556 14,018,317,000,000 118,432,125,543 (*) 732,725,216,830 (*) (*) 489,574,436,214 369,708,101,546 764,247,265,224 333,981,846,044 678,957,666,535 (*) 636,438,074,354 351,085,730,837 1,378,545,719,542 113,193,334,400 (*) 252,452,146,922 227,376,555,646 471,586,218,358 391,561,705,000 802,450,111,044 781,185,708,186 409,391,675,406 355,388,667,020 218,987,649,625 272,561,285,672 103,982,268,456 335,344,215,679 349,138,374,051 767,400,397,846 242,349,379,383 186,720,709,024 691,003,562,436 499,713,932,259 222,175,640,101 212,779,540,000 381,752,957,176 142,313,217,920 20,669,479,000,000 (*) 101,299,067,934 429,525,928,334 936,000,963,008 453,384,501,372 6,842,651,283,995 291,235,559,183 852,104,139,861 581,401,318,821 171,924,069,779 142,285,791,022 355,065,868,041 646,893,463,320 143,347,505,972 84,151,878,792 109,339,146,012 126,541,098,567 7,964,436,590,282 819,978,222,957 552,605,103,475 1,841,193,038,204 106,573,415,052 570,812,668,740 213,608,483,243 319,647,682,106 228,159,490,599 5,080,665,298,616 234,988,550,479 14,546,883,000,000 125,880,764,832 93,576,062,118 740,977,942,031 (*) 110,084,594,648 470,402,048,257 352,208,723,855 808,498,495,113 413,685,583,735 723,053,014,238 (*) 690,089,120,473 1,250,651,677,717 1,318,225,020,229 118,564,243,128 147,489,395,873 235,371,482,112 238,044,346,823 505,060,964,086 477,886,022,136 736,392,795,711 810,962,386,812 469,794,001,505 324,155,168,580 232,550,220,996 308,491,223,638 104,375,240,101 346,112,013,555 400,085,339,558 1,187,784,299,560 242,747,849,708 199,483,243,371 685,565,096,129 521,506,388,324 253,313,398,636 243,350,565,656 375,082,275,729 151,384,152,849 28,638,696,000,000 725,182,506,024 94,405,766,262 493,682,514,798 1,243,040,928,148 395,019,124,276 6,501,237,900,575 279,725,257,488 854,957,387,078 523,614,771,454 174,711,311,775 171,650,384,160 344,602,647,204 639,057,439,796 139,934,655,128 83,259,540,352 108,374,736,961 124,734,766,403 12,477,205,196,484 855,867,573,557 2012 169,747,123,258 229,692,870,354 370,144,765,230 516,259,390,583 656,911,451,192 1,526,377,750,485 182,471,187,195 583,905,867,815 250,734,154,475 298,874,721,835 267,716,176,241 5,191,573,047,865 233,562,423,887 13,698,739,000,000 128,520,733,916 69,459,600,140 733,037,908,229 191,492,490,054 110,451,814,259 513,615,909,324 378,288,507,844 871,740,168,003 388,214,775,474 623,017,109,064 158,379,062,825 664,442,914,404 1,204,220,247,918 1,340,313,369,453 125,332,909,473 153,995,408,695 232,764,986,400 246,953,305,253 520,126,885,650 551,756,160,620 773,431,236,352 896,041,827,173 575,111,554,169 314,347,723,295 247,539,816,769 329,668,583,174 101,848,402,136 323,039,176,387 451,373,144,359 1,308,986,218,677 247,026,559,862 127,109,058,838 687,679,716,333 528,714,935,118 281,957,085,338 277,721,698,255 373,007,129,800 155,469,518,382 41,553,063,000,000 951,455,190,839 78,191,552,911 527,845,351,717 1,328,996,900,367 358,861,876,360 10,556,569,188,706 254,502,234,601 873,615,949,816 658,041,479,090 172,824,099,641 174,033,868,558 314,900,777,017 660,913,724,036 140,751,316,734 73,522,351,772 106,125,140,885 133,663,256,681 15,493,096,595,858 936,220,470,211 43 LUAN VAN CHAT LUONG download : add luanvanchat@agmail.com Stt 287 288 289 290 291 292 293 294 295 296 297 298 Giá trị sổ sách vốn chủ sỡ hữu Mã chứng khoán VOS VPH VPK VRC VSC VSG VSH VSI VST VTB VTF VTO 2007 (*) (*) 2008 (*) (*) 93,860,440,221 (*) 2009 (*) 266,020,027,000 64,012,526,911 88,378,883,490 (*) (*) 249,708,823,951 288,751,890,428 (*) 2,022,286,187,220 (*) (*) 216,059,909,739 (*) 622,294,641,055 (*) 2,142,417,738,723 (*) (*) 200,907,304,279 (*) 779,502,213,550 431,212,761,628 164,607,147,555 2,264,614,308,967 (*) 492,804,384,720 210,476,328,699 (*) 785,040,724,690 2010 1,567,720,939,394 461,478,849,000 75,117,673,628 178,677,848,193 540,535,330,562 89,784,467,562 2,430,005,134,073 158,370,653,456 707,996,178,219 220,355,761,742 330,760,739,204 1,031,065,908,459 2011 1,440,833,639,337 467,745,615,000 101,002,526,879 188,734,755,595 642,933,258,665 28,078,814,514 2,344,757,181,053 182,249,986,300 652,690,338,202 214,318,488,274 447,888,497,194 1,042,226,842,518 2012 1,406,139,463,574 478,652,797,591 137,001,712,539 173,577,998,709 757,391,936,108 (17,227,416,297) 2,450,450,780,532 169,008,067,649 529,227,333,694 200,309,384,719 616,301,055,311 1,039,098,558,878 (*) Chưa niêm yết 44 LUAN VAN CHAT LUONG download : add luanvanchat@agmail.com ... công ty bắt đầu chi trả cổ tức cơng ty có chi trả cổ tức) công ty không chi trả cổ tức (bao gồm công ty chi trả cổ tức, công ty chưa chi trả cổ tức công ty không chi trả cổ tức) có khác yếu tố. .. DỤC VÀ ĐÀO TẠO TRƯỜNG ĐẠI HỌC KINH TẾ TP HỒ CHÍ MINH  MAI HUỲNH YẾN NHƯ CHÍNH SÁCH CỔ TỨC CỦA CÁC CƠNG TY NIÊM YẾT TRÊN HOSE: PHÂN TÍCH XU HƯỚNG VÀ NHÂN TỐ QUYẾT ĐỊNH CHUYÊN NGÀNH: TÀI CHÍNH... số cổ phần lại làm tăng giá cổ phần 2.1.2 Chính sách cổ tức 2.1.2.1 Khái niệm Chính sách cổ tức ba sách tài quan trọng cơng ty Kết hợp hai định đầu tư tài trợ định sách chi trả cổ tức Chính sách