52. A Study on the Return on Investment of Saigon Fishing Net Joint Stock Company
Published: July 28, 2026
Abstract
This study analyzes the return on investment (ROI) ratio of Saigon Fishing Net Joint Stock
Company in order to find an alternative method to measure the efficiency of using fixed assets at
the enterprise level. The study’s methodology is based on the approaches of investment theories
which evaluate the financial performance of investment projects in order to find the key
differences in the return on investment over a project lifecycle and that of a business. The study
uses the data about the company’s investment project in 2021 and the company’s financial
statements over the period from 2007 to 2022 to compare the ROI ratio. The study finds out that
the ROI of project (ROIp) is 20.64 percent. It is greater than the ROI of the company at the
corporate level with ROIp of 20.64 percent. This study’s results contribute to the investment
theory with an alternative measure of return on investment.
Keywords
cash flownet present valueretained earningsreturn on investment
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