Bentre Aquaproduct Import and Export JSC

Bentre Aquaproduct has a strong liquidity position, with a current ratio of 2.58, indicating the company can cover its short-term liabilities more than two times over. The company's liquidity FPT (free cash flow to total liabilities) is robust, supported by a free cash flow of VND 123,385,372,780 and total liabilities of VND 230,771,340,520. However, the company has a net cash position that is negative after subtracting total debt, which introduces a medium liquidity risk. Profitability metrics show that Bentre Aquaproduct is performing well relative to industry norms. The company's return on equity (ROE) of 23.53% and return on assets (ROA) of 17.51% are both above the Food Processing industry median, indicating efficient use of equity and assets to generate returns. The gross profit margin of 26.92% (VND 190,232,118,030 gross profit on VND 706,820,982,690 revenue) is also strong, suggesting effective cost control in production. The company's revenue is derived from both domestic and international markets, with a significant portion exported to Europe, Japan, China, and the United States. While the input data does not provide a breakdown of revenue by region, the company's export focus suggests a degree of geographic diversification, which can mitigate regional economic risks. However, the lack of segment-specific revenue data limits the ability to assess concentration risk in detail. Looking ahead, the company is expected to maintain a positive growth trajectory. The most recent actual revenue of VND 685,192,288,000 and an actual EPS of VND 8,016.00 suggest strong performance in the latest reporting period. While no explicit forward-looking guidance is provided, the company's strong operating cash flow of VND 129,235,657,110 and free cash flow of VND 123,385,372,780 support the potential for continued revenue and earnings growth. Risk factors include a medium liquidity risk due to the negative net cash position after subtracting total debt. The company's debt-to-equity ratio of 0.2 is relatively low, indicating a conservative capital structure, but the presence of long-term debt (VND 137,506,685,940) suggests some exposure to interest rate risk. The dilution risk is assessed as low, with no significant dilution potential identified in the basic shares outstanding. Recent events include the company's continued focus on aquaculture and seafood processing, with operations in Ben Tre Province. The company's recent financial performance, as reflected in the latest actual EPS and revenue figures, indicates strong operational execution. No recent filings or transcripts are provided in the input data, so the narrative is based on the latest available financials and disclosed operations.