Analysis of Profitability at Listed Energy Trading Companies in Vietnam

Through the survey process on annual reports, the authors found that companies mainly make simple comparisons between this year and last year, a few companies make comparisons with the industry average, analyzed using charts, however, no company has yet conducted factor analysis to find the influencing causes and thereby have a basis to propose solutions to improve the company's profitability. In this article, the group proposes to apply the Dupont model to perform analysis applicable to listed energy trading companies.