L40.Hn
L40.HN is a construction and engineering company operating in the industrial and commercial services sector, generating revenue primarily through project-based contracts and service delivery.
Business. L40.HN is a construction and engineering company operating in the industrial and commercial services sector, generating revenue primarily through project-based contracts and service delivery.
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- Macro
- Rate decisionBank of England rate decision (press conf.)2026-08-06 · GB
- Rate decisionReserve Bank of Australia rate decision (press conf.)2026-08-12 · AU
- Rate decisionNorges Bank rate decision (press conf.)2026-08-20 · NO
- Rate decisionSveriges Riksbank rate decision (press conf.)2026-09-03 · SE
- Rate decisionBank of Canada rate decision (press conf.)2026-09-09 · CA
- Rate decisionEuropean Central Bank rate decision (press conf.)2026-09-10 · EU
- Macro & political
- ElectionSE Swedish Election2026-09-14 · SE
- ElectionUS U.S. Midterms2026-11-03 · US
- ElectionFR French Legislative2027-06-01 · FR
Pre-earnings brief
Signals & dispatch
Composite-score breakdown
Synthesis
L40.HN is a construction and engineering company operating in the industrial and commercial services sector, generating revenue primarily through project-based contracts and service delivery.
L40.HN maintains a strong capital structure with a debt-to-equity ratio of 0.12, indicating a relatively low reliance on debt financing. The company's liquidity position is characterized as medium, with a current ratio of 2.73, suggesting it can cover its short-term obligations but with limited excess cash. However, the operating cash flow is negative at -59.94 billion VND, which may signal short-term cash flow challenges despite a robust free cash flow of 308.46 billion VND.
In terms of profitability, L40.HN demonstrates a return on equity of 69.29% and a return on assets of 30.54%, both of which are strong indicators of efficient use of equity and assets. These figures suggest the company is generating substantial returns relative to its equity base and asset base, outperforming many industry peers.
The company's revenue is concentrated in a single business segment, as disclosed in its financial statements, with no geographic diversification provided in the available data. This lack of segment and geographic diversification may expose the company to higher operational and market risks, particularly in the construction and engineering sector, which is sensitive to macroeconomic fluctuations.
L40.HN's growth trajectory is supported by a strong free cash flow and a positive net income of 317.57 billion VND. However, the company's operating cash flow is negative, which could indicate challenges in converting revenue into cash. The capital expenditure of -805.45 million VND suggests the company is investing in its operations, which may support future growth.
The risk assessment for L40.HN highlights a medium liquidity risk and a low dilution risk. The company's net cash position is negative after subtracting total debt, which could affect its ability to meet short-term obligations without additional financing. However, the low dilution risk indicates that the company is not expected to issue a significant number of new shares in the near term, preserving shareholder value.
Recent events and filings do not provide specific details on new projects or strategic initiatives, but the company's strong financial performance and investment in capital expenditures suggest ongoing operational activity and potential for future growth.
- L40.HN has a strong return on equity and return on assets, indicating efficient use of capital and assets.
- The company's liquidity position is medium, with a current ratio of 2.73, suggesting it can cover short-term obligations but with limited excess cash.
- L40.HN's revenue is concentrated in a single business segment, which may increase operational and market risks.
- The company's negative operating cash flow may signal short-term cash flow challenges despite a robust free cash flow.
- L40.HN has a low dilution risk, preserving shareholder value in the near term.
- **margin_outlook_rationale**: The company's strong gross profit and operating income suggest stable margins, supported by efficient cost management.
- **rd_outlook_rationale**: No specific R&D data is available, but the company's investment in capital expenditures indicates ongoing operational development.
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- Net cash is negative after subtracting total debt.
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- Dilution Ratio(shares_outstanding_diluted - shares_outstanding_basic) / shares_outstanding_basic
- Net Cashcash_and_equivalents + short_term_investments - short_term_debt - long_term_debt
- Capex To Revenuecapital_expenditure / revenue
- Return On Equitynet_income / total_equity
- Debt To Equity(short_term_debt + long_term_debt) / total_equity
- Cash Conversion Ratiooperating_cash_flow / net_income
- L40.HN Market data — financials · 2026-05-28