Dam Sen Water Park Corp

DASECO maintains a strong liquidity position, with a current ratio of 13.59, indicating ample short-term assets to cover liabilities. The company holds VND 11.5 billion in cash and equivalents, and its debt-to-equity ratio is 0.0, reflecting a debt-free capital structure. This liquidity is supported by robust operating cash flow of VND 43.8 billion and free cash flow of VND 23.7 billion [doc:DSN.HM-financial-snapshot]. Profitability metrics are strong, with a return on equity (ROE) of 20.43% and return on assets (ROA) of 18.93%. These figures exceed typical benchmarks for the Leisure & Recreation industry, suggesting efficient use of equity and assets to generate returns. Gross profit of VND 103.2 billion and operating income of VND 91.7 billion further underscore the company's profitability [doc:DSN.HM-valuation-snapshot]. DASECO's revenue is heavily concentrated in its core leisure operations, with 72.29% of total revenue derived from the water park and dinosaur park as of 2012. Ancillary services, including restaurants and souvenir sales, contribute the remaining 27.71%. The company operates exclusively in Vietnam, with no disclosed international revenue streams [doc:DSN.HM-2012-annual-report]. Growth trajectory is not explicitly detailed in the latest available data, but the company's strong cash flow and profitability suggest potential for reinvestment or expansion. Capital expenditures were negative at VND -5.2 billion, indicating asset sales or maintenance rather than new investments. No forward-looking guidance is provided in the input data [doc:DSN.HM-financial-snapshot]. Risk factors are minimal, with low liquidity and dilution risk scores. No immediate filing-based flags were detected, and the company's debt-free structure reduces exposure to interest rate and refinancing risks. Dilution potential is also low, with no recent or pending share issuances reported [doc:DSN.HM-risk-assessment]. Recent events are not detailed in the input data, but the 2012 annual report confirms the company's affiliation with Phu Tho Tourist Company Limited. No recent filings or transcripts are included in the dataset, limiting visibility into more recent strategic or operational developments [doc:DSN.HM-2012-annual-report].