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Viva Energy Group Ltd (VEA)

Watchlist
  • 2.200
  • -0.030-1.35%
20min DelayMarket Closed May 14 16:00 AET
3.61BMarket Cap-8.33P/E (Static)

Viva Energy Group Ltd (VEA) Balance Sheet

Quarterly+Annual
YOY yoy
Hide blank lines yoy
(FY)Dec 30, 2025
(Q4)Dec 30, 2025
(FY)Dec 30, 2024
(Q4)Dec 30, 2024
(FY)Dec 30, 2023
(Q4)Dec 30, 2023
(FY)Dec 30, 2022
(Q4)Dec 30, 2022
(FY)Dec 30, 2021
(Q4)Dec 30, 2021
Assets
Current assets
Cash, cash equivalents and short term investments
-11.52%170.5M
-11.52%170.5M
-10.58%192.7M
-10.58%192.7M
-25.82%215.5M
-25.82%215.5M
200.41%290.5M
200.41%290.5M
96.95%96.7M
96.95%96.7M
-Cash and cash equivalents
-11.52%170.5M
-11.52%170.5M
-10.58%192.7M
-10.58%192.7M
-25.82%215.5M
-25.82%215.5M
200.41%290.5M
200.41%290.5M
96.95%96.7M
96.95%96.7M
Receivables
-3.26%1.86B
-3.26%1.86B
-2.65%1.93B
-2.65%1.93B
-1.10%1.98B
-1.10%1.98B
54.81%2B
54.81%2B
62.84%1.29B
62.84%1.29B
-Accounts receivable
1.56%1.64B
1.56%1.64B
0.60%1.62B
0.60%1.62B
-6.33%1.61B
-6.33%1.61B
48.15%1.71B
48.15%1.71B
75.73%1.16B
75.73%1.16B
-Other receivables
-26.71%244.8M
-26.71%244.8M
-13.63%334M
-13.63%334M
28.94%386.7M
28.94%386.7M
112.09%299.9M
112.09%299.9M
11.34%141.4M
11.34%141.4M
-Recievables adjustments allowances
4.93%-21.2M
4.93%-21.2M
-72.87%-22.3M
-72.87%-22.3M
-3.20%-12.9M
-3.20%-12.9M
-127.27%-12.5M
-127.27%-12.5M
-7.84%-5.5M
-7.84%-5.5M
Inventory
15.41%2.4B
15.41%2.4B
15.66%2.08B
15.66%2.08B
15.16%1.8B
15.16%1.8B
32.37%1.56B
32.37%1.56B
68.79%1.18B
68.79%1.18B
Prepaid assets
14.24%66.6M
14.24%66.6M
41.50%58.3M
41.50%58.3M
34.64%41.2M
34.64%41.2M
9.29%30.6M
9.29%30.6M
1.45%28M
1.45%28M
Current deferred assets
-41.04%54.6M
-41.04%54.6M
90.93%92.6M
90.93%92.6M
--48.5M
--48.5M
----
----
----
----
Hedging assets-current
-93.22%5M
-93.22%5M
73,600.00%73.7M
73,600.00%73.7M
-96.97%100K
-96.97%100K
-51.47%3.3M
-51.47%3.3M
--6.8M
--6.8M
Holding assets for sale
67.78%55.2M
67.78%55.2M
-21.67%32.9M
-21.67%32.9M
2,110.53%42M
2,110.53%42M
35.71%1.9M
35.71%1.9M
-51.72%1.4M
-51.72%1.4M
Total current assets
3.57%4.62B
3.57%4.62B
8.05%4.46B
8.05%4.46B
6.06%4.13B
6.06%4.13B
49.28%3.89B
49.28%3.89B
63.51%2.61B
63.51%2.61B
Non current assets
Net PPE
-2.79%5.52B
-2.79%5.52B
40.10%5.68B
40.10%5.68B
8.67%4.06B
8.67%4.06B
0.81%3.73B
0.81%3.73B
-2.49%3.7B
-2.49%3.7B
-Gross PPE
0.89%7B
0.89%7B
36.01%6.94B
36.01%6.94B
10.83%5.1B
10.83%5.1B
3.13%4.6B
3.13%4.6B
0.50%4.46B
0.50%4.46B
-Accumulated depreciation
-17.62%-1.47B
-17.62%-1.47B
-20.12%-1.25B
-20.12%-1.25B
-20.10%-1.04B
-20.10%-1.04B
-14.44%-868.8M
-14.44%-868.8M
-18.15%-759.2M
-18.15%-759.2M
Investments and advances
----
----
1.71%23.8M
1.71%23.8M
4.93%23.4M
4.93%23.4M
-11.51%22.3M
-11.51%22.3M
63.64%25.2M
63.64%25.2M
-Long term equity investment
----
----
35.23%23.8M
35.23%23.8M
12.10%17.6M
12.10%17.6M
-1.88%15.7M
-1.88%15.7M
3.90%16M
3.90%16M
-Other investment
----
----
----
----
-12.12%5.8M
-12.12%5.8M
-28.26%6.6M
-28.26%6.6M
--9.2M
--9.2M
Non current accounts receivable
-22.90%16.5M
-22.90%16.5M
-10.46%21.4M
-10.46%21.4M
-54.30%23.9M
-54.30%23.9M
28.82%52.3M
28.82%52.3M
20.83%40.6M
20.83%40.6M
Goodwill and other intangible assets
11.41%1.79B
11.41%1.79B
201.71%1.6B
201.71%1.6B
-11.32%531.7M
-11.32%531.7M
-3.52%599.6M
-3.52%599.6M
-3.90%621.5M
-3.90%621.5M
-Goodwill
17.55%1.31B
17.55%1.31B
193.71%1.12B
193.71%1.12B
-36.64%379.9M
-36.64%379.9M
75.17%599.6M
75.17%599.6M
1.57%342.3M
1.57%342.3M
-Other intangible assets
-2.62%475.6M
-2.62%475.6M
221.74%488.4M
221.74%488.4M
--151.8M
--151.8M
----
----
-9.85%279.2M
-9.85%279.2M
Defined pension benefit
11.69%8.6M
11.69%8.6M
16.67%7.7M
16.67%7.7M
-5.71%6.6M
-5.71%6.6M
2.94%7M
2.94%7M
3,300.00%6.8M
3,300.00%6.8M
Non current deferred assets
58.03%518.8M
58.03%518.8M
4.12%328.3M
4.12%328.3M
-0.19%315.3M
-0.19%315.3M
3.27%315.9M
3.27%315.9M
-6.11%305.9M
-6.11%305.9M
Other non current assets
-16.67%500K
-16.67%500K
-14.29%600K
-14.29%600K
-85.71%700K
-85.71%700K
308.33%4.9M
308.33%4.9M
-42.86%1.2M
-42.86%1.2M
Total non current assets
2.44%7.86B
2.44%7.86B
54.69%7.67B
54.69%7.67B
4.71%4.96B
4.71%4.96B
0.65%4.73B
0.65%4.73B
-2.43%4.7B
-2.43%4.7B
Total assets
2.85%12.47B
2.85%12.47B
33.50%12.13B
33.50%12.13B
5.32%9.08B
5.32%9.08B
17.99%8.62B
17.99%8.62B
13.95%7.31B
13.95%7.31B
Liabilities
Current liabilities
Current debt and capital lease obligation
8.57%296.5M
8.57%296.5M
32.06%273.1M
32.06%273.1M
20.16%206.8M
20.16%206.8M
15.19%172.1M
15.19%172.1M
9.93%149.4M
9.93%149.4M
-Current capital lease obligation
8.57%296.5M
8.57%296.5M
32.06%273.1M
32.06%273.1M
20.16%206.8M
20.16%206.8M
15.19%172.1M
15.19%172.1M
9.93%149.4M
9.93%149.4M
Payables
8.35%4.51B
8.35%4.51B
15.51%4.16B
15.51%4.16B
10.96%3.6B
10.96%3.6B
51.41%3.25B
51.41%3.25B
61.38%2.15B
61.38%2.15B
-accounts payable
-16.19%1.36B
-16.19%1.36B
31.91%1.63B
31.91%1.63B
10.99%1.23B
10.99%1.23B
37.74%1.11B
37.74%1.11B
58.82%806.5M
58.82%806.5M
-Other payable
24.08%3.15B
24.08%3.15B
6.99%2.54B
6.99%2.54B
10.95%2.37B
10.95%2.37B
59.63%2.14B
59.63%2.14B
62.96%1.34B
62.96%1.34B
Current provisions
79.74%110.9M
79.74%110.9M
-55.22%61.7M
-55.22%61.7M
69.29%137.8M
69.29%137.8M
22.04%81.4M
22.04%81.4M
-5.92%66.7M
-5.92%66.7M
Pension and other retirement benefit plans
17.82%183.8M
17.82%183.8M
24.90%156M
24.90%156M
19.07%124.9M
19.07%124.9M
23.41%104.9M
23.41%104.9M
20.57%85M
20.57%85M
Current deferred liabilities
----
----
----
----
----
----
314.91%141.9M
314.91%141.9M
--34.2M
--34.2M
Other current liabilities
-16.79%33.2M
-16.79%33.2M
-13.26%39.9M
-13.26%39.9M
--46M
--46M
----
----
----
----
Current liabilities
9.40%5.14B
9.40%5.14B
13.94%4.69B
13.94%4.69B
9.91%4.12B
9.91%4.12B
51.11%3.75B
51.11%3.75B
54.40%2.48B
54.40%2.48B
Non current liabilities
Long term debt and capital lease obligation
5.75%5.56B
5.75%5.56B
88.61%5.26B
88.61%5.26B
22.07%2.79B
22.07%2.79B
-9.46%2.28B
-9.46%2.28B
-1.12%2.52B
-1.12%2.52B
-Long term debt
13.05%2.25B
13.05%2.25B
233.53%1.99B
233.53%1.99B
--595.5M
--595.5M
----
----
25.18%191.9M
25.18%191.9M
-Long term capital lease obligation
1.32%3.32B
1.32%3.32B
49.26%3.27B
49.26%3.27B
-4.00%2.19B
-4.00%2.19B
-2.00%2.28B
-2.00%2.28B
-2.81%2.33B
-2.81%2.33B
Long term accounts payable and other payables
----
----
----
----
----
----
----
----
2.65%96.8M
2.65%96.8M
Long term provisions
4.42%96.9M
4.42%96.9M
10.34%92.8M
10.34%92.8M
0.72%84.1M
0.72%84.1M
-9.73%83.5M
-9.73%83.5M
-9.14%92.5M
-9.14%92.5M
Employee benefits
0.62%16.2M
0.62%16.2M
80.90%16.1M
80.90%16.1M
196.67%8.9M
196.67%8.9M
-18.92%3M
-18.92%3M
68.18%3.7M
68.18%3.7M
Non current deferred liabilities
41.52%205.2M
41.52%205.2M
192.93%145M
192.93%145M
95.65%49.5M
95.65%49.5M
--25.3M
--25.3M
----
----
Other non current liabilities
28.31%28.1M
28.31%28.1M
7.88%21.9M
7.88%21.9M
-82.74%20.3M
-82.74%20.3M
--117.6M
--117.6M
----
----
Total non current liabilities
6.74%5.91B
6.74%5.91B
87.55%5.54B
87.55%5.54B
17.40%2.95B
17.40%2.95B
-7.44%2.51B
-7.44%2.51B
-1.24%2.72B
-1.24%2.72B
Total liabilities
7.96%11.04B
7.96%11.04B
44.66%10.23B
44.66%10.23B
12.92%7.07B
12.92%7.07B
20.51%6.26B
20.51%6.26B
19.28%5.2B
19.28%5.2B
Shareholders'equity
Share capital
1.52%4.47B
1.52%4.47B
4.46%4.4B
4.46%4.4B
-0.43%4.21B
-0.43%4.21B
-0.25%4.23B
-0.25%4.23B
-2.91%4.24B
-2.91%4.24B
-common stock
1.52%4.47B
1.52%4.47B
4.46%4.4B
4.46%4.4B
-0.43%4.21B
-0.43%4.21B
-0.25%4.23B
-0.25%4.23B
-2.91%4.24B
-2.91%4.24B
Retained earnings
-31.20%1.17B
-31.20%1.17B
-15.06%1.69B
-15.06%1.69B
-14.30%1.99B
-14.30%1.99B
12.19%2.33B
12.19%2.33B
8.77%2.07B
8.77%2.07B
Gains losses not affecting retained earnings
-0.16%-4.2B
-0.16%-4.2B
-0.07%-4.2B
-0.07%-4.2B
0.02%-4.19B
0.02%-4.19B
0.16%-4.2B
0.16%-4.2B
0.35%-4.2B
0.35%-4.2B
Total stockholders'equity
-24.71%1.43B
-24.71%1.43B
-5.73%1.9B
-5.73%1.9B
-14.83%2.01B
-14.83%2.01B
11.79%2.36B
11.79%2.36B
2.66%2.11B
2.66%2.11B
Total equity
-24.71%1.43B
-24.71%1.43B
-5.73%1.9B
-5.73%1.9B
-14.83%2.01B
-14.83%2.01B
11.79%2.36B
11.79%2.36B
2.66%2.11B
2.66%2.11B
Accounting Standards
US-GAAP
US-GAAP
US-GAAP
US-GAAP
US-GAAP
US-GAAP
US-GAAP
US-GAAP
US-GAAP
US-GAAP
(FY)Dec 30, 2025(Q4)Dec 30, 2025(FY)Dec 30, 2024(Q4)Dec 30, 2024(FY)Dec 30, 2023(Q4)Dec 30, 2023(FY)Dec 30, 2022(Q4)Dec 30, 2022(FY)Dec 30, 2021(Q4)Dec 30, 2021
Assets
Current assets
Cash, cash equivalents and short term investments -11.52%170.5M-11.52%170.5M-10.58%192.7M-10.58%192.7M-25.82%215.5M-25.82%215.5M200.41%290.5M200.41%290.5M96.95%96.7M96.95%96.7M
-Cash and cash equivalents -11.52%170.5M-11.52%170.5M-10.58%192.7M-10.58%192.7M-25.82%215.5M-25.82%215.5M200.41%290.5M200.41%290.5M96.95%96.7M96.95%96.7M
Receivables -3.26%1.86B-3.26%1.86B-2.65%1.93B-2.65%1.93B-1.10%1.98B-1.10%1.98B54.81%2B54.81%2B62.84%1.29B62.84%1.29B
-Accounts receivable 1.56%1.64B1.56%1.64B0.60%1.62B0.60%1.62B-6.33%1.61B-6.33%1.61B48.15%1.71B48.15%1.71B75.73%1.16B75.73%1.16B
-Other receivables -26.71%244.8M-26.71%244.8M-13.63%334M-13.63%334M28.94%386.7M28.94%386.7M112.09%299.9M112.09%299.9M11.34%141.4M11.34%141.4M
-Recievables adjustments allowances 4.93%-21.2M4.93%-21.2M-72.87%-22.3M-72.87%-22.3M-3.20%-12.9M-3.20%-12.9M-127.27%-12.5M-127.27%-12.5M-7.84%-5.5M-7.84%-5.5M
Inventory 15.41%2.4B15.41%2.4B15.66%2.08B15.66%2.08B15.16%1.8B15.16%1.8B32.37%1.56B32.37%1.56B68.79%1.18B68.79%1.18B
Prepaid assets 14.24%66.6M14.24%66.6M41.50%58.3M41.50%58.3M34.64%41.2M34.64%41.2M9.29%30.6M9.29%30.6M1.45%28M1.45%28M
Current deferred assets -41.04%54.6M-41.04%54.6M90.93%92.6M90.93%92.6M--48.5M--48.5M----------------
Hedging assets-current -93.22%5M-93.22%5M73,600.00%73.7M73,600.00%73.7M-96.97%100K-96.97%100K-51.47%3.3M-51.47%3.3M--6.8M--6.8M
Holding assets for sale 67.78%55.2M67.78%55.2M-21.67%32.9M-21.67%32.9M2,110.53%42M2,110.53%42M35.71%1.9M35.71%1.9M-51.72%1.4M-51.72%1.4M
Total current assets 3.57%4.62B3.57%4.62B8.05%4.46B8.05%4.46B6.06%4.13B6.06%4.13B49.28%3.89B49.28%3.89B63.51%2.61B63.51%2.61B
Non current assets
Net PPE -2.79%5.52B-2.79%5.52B40.10%5.68B40.10%5.68B8.67%4.06B8.67%4.06B0.81%3.73B0.81%3.73B-2.49%3.7B-2.49%3.7B
-Gross PPE 0.89%7B0.89%7B36.01%6.94B36.01%6.94B10.83%5.1B10.83%5.1B3.13%4.6B3.13%4.6B0.50%4.46B0.50%4.46B
-Accumulated depreciation -17.62%-1.47B-17.62%-1.47B-20.12%-1.25B-20.12%-1.25B-20.10%-1.04B-20.10%-1.04B-14.44%-868.8M-14.44%-868.8M-18.15%-759.2M-18.15%-759.2M
Investments and advances --------1.71%23.8M1.71%23.8M4.93%23.4M4.93%23.4M-11.51%22.3M-11.51%22.3M63.64%25.2M63.64%25.2M
-Long term equity investment --------35.23%23.8M35.23%23.8M12.10%17.6M12.10%17.6M-1.88%15.7M-1.88%15.7M3.90%16M3.90%16M
-Other investment -----------------12.12%5.8M-12.12%5.8M-28.26%6.6M-28.26%6.6M--9.2M--9.2M
Non current accounts receivable -22.90%16.5M-22.90%16.5M-10.46%21.4M-10.46%21.4M-54.30%23.9M-54.30%23.9M28.82%52.3M28.82%52.3M20.83%40.6M20.83%40.6M
Goodwill and other intangible assets 11.41%1.79B11.41%1.79B201.71%1.6B201.71%1.6B-11.32%531.7M-11.32%531.7M-3.52%599.6M-3.52%599.6M-3.90%621.5M-3.90%621.5M
-Goodwill 17.55%1.31B17.55%1.31B193.71%1.12B193.71%1.12B-36.64%379.9M-36.64%379.9M75.17%599.6M75.17%599.6M1.57%342.3M1.57%342.3M
-Other intangible assets -2.62%475.6M-2.62%475.6M221.74%488.4M221.74%488.4M--151.8M--151.8M---------9.85%279.2M-9.85%279.2M
Defined pension benefit 11.69%8.6M11.69%8.6M16.67%7.7M16.67%7.7M-5.71%6.6M-5.71%6.6M2.94%7M2.94%7M3,300.00%6.8M3,300.00%6.8M
Non current deferred assets 58.03%518.8M58.03%518.8M4.12%328.3M4.12%328.3M-0.19%315.3M-0.19%315.3M3.27%315.9M3.27%315.9M-6.11%305.9M-6.11%305.9M
Other non current assets -16.67%500K-16.67%500K-14.29%600K-14.29%600K-85.71%700K-85.71%700K308.33%4.9M308.33%4.9M-42.86%1.2M-42.86%1.2M
Total non current assets 2.44%7.86B2.44%7.86B54.69%7.67B54.69%7.67B4.71%4.96B4.71%4.96B0.65%4.73B0.65%4.73B-2.43%4.7B-2.43%4.7B
Total assets 2.85%12.47B2.85%12.47B33.50%12.13B33.50%12.13B5.32%9.08B5.32%9.08B17.99%8.62B17.99%8.62B13.95%7.31B13.95%7.31B
Liabilities
Current liabilities
Current debt and capital lease obligation 8.57%296.5M8.57%296.5M32.06%273.1M32.06%273.1M20.16%206.8M20.16%206.8M15.19%172.1M15.19%172.1M9.93%149.4M9.93%149.4M
-Current capital lease obligation 8.57%296.5M8.57%296.5M32.06%273.1M32.06%273.1M20.16%206.8M20.16%206.8M15.19%172.1M15.19%172.1M9.93%149.4M9.93%149.4M
Payables 8.35%4.51B8.35%4.51B15.51%4.16B15.51%4.16B10.96%3.6B10.96%3.6B51.41%3.25B51.41%3.25B61.38%2.15B61.38%2.15B
-accounts payable -16.19%1.36B-16.19%1.36B31.91%1.63B31.91%1.63B10.99%1.23B10.99%1.23B37.74%1.11B37.74%1.11B58.82%806.5M58.82%806.5M
-Other payable 24.08%3.15B24.08%3.15B6.99%2.54B6.99%2.54B10.95%2.37B10.95%2.37B59.63%2.14B59.63%2.14B62.96%1.34B62.96%1.34B
Current provisions 79.74%110.9M79.74%110.9M-55.22%61.7M-55.22%61.7M69.29%137.8M69.29%137.8M22.04%81.4M22.04%81.4M-5.92%66.7M-5.92%66.7M
Pension and other retirement benefit plans 17.82%183.8M17.82%183.8M24.90%156M24.90%156M19.07%124.9M19.07%124.9M23.41%104.9M23.41%104.9M20.57%85M20.57%85M
Current deferred liabilities ------------------------314.91%141.9M314.91%141.9M--34.2M--34.2M
Other current liabilities -16.79%33.2M-16.79%33.2M-13.26%39.9M-13.26%39.9M--46M--46M----------------
Current liabilities 9.40%5.14B9.40%5.14B13.94%4.69B13.94%4.69B9.91%4.12B9.91%4.12B51.11%3.75B51.11%3.75B54.40%2.48B54.40%2.48B
Non current liabilities
Long term debt and capital lease obligation 5.75%5.56B5.75%5.56B88.61%5.26B88.61%5.26B22.07%2.79B22.07%2.79B-9.46%2.28B-9.46%2.28B-1.12%2.52B-1.12%2.52B
-Long term debt 13.05%2.25B13.05%2.25B233.53%1.99B233.53%1.99B--595.5M--595.5M--------25.18%191.9M25.18%191.9M
-Long term capital lease obligation 1.32%3.32B1.32%3.32B49.26%3.27B49.26%3.27B-4.00%2.19B-4.00%2.19B-2.00%2.28B-2.00%2.28B-2.81%2.33B-2.81%2.33B
Long term accounts payable and other payables --------------------------------2.65%96.8M2.65%96.8M
Long term provisions 4.42%96.9M4.42%96.9M10.34%92.8M10.34%92.8M0.72%84.1M0.72%84.1M-9.73%83.5M-9.73%83.5M-9.14%92.5M-9.14%92.5M
Employee benefits 0.62%16.2M0.62%16.2M80.90%16.1M80.90%16.1M196.67%8.9M196.67%8.9M-18.92%3M-18.92%3M68.18%3.7M68.18%3.7M
Non current deferred liabilities 41.52%205.2M41.52%205.2M192.93%145M192.93%145M95.65%49.5M95.65%49.5M--25.3M--25.3M--------
Other non current liabilities 28.31%28.1M28.31%28.1M7.88%21.9M7.88%21.9M-82.74%20.3M-82.74%20.3M--117.6M--117.6M--------
Total non current liabilities 6.74%5.91B6.74%5.91B87.55%5.54B87.55%5.54B17.40%2.95B17.40%2.95B-7.44%2.51B-7.44%2.51B-1.24%2.72B-1.24%2.72B
Total liabilities 7.96%11.04B7.96%11.04B44.66%10.23B44.66%10.23B12.92%7.07B12.92%7.07B20.51%6.26B20.51%6.26B19.28%5.2B19.28%5.2B
Shareholders'equity
Share capital 1.52%4.47B1.52%4.47B4.46%4.4B4.46%4.4B-0.43%4.21B-0.43%4.21B-0.25%4.23B-0.25%4.23B-2.91%4.24B-2.91%4.24B
-common stock 1.52%4.47B1.52%4.47B4.46%4.4B4.46%4.4B-0.43%4.21B-0.43%4.21B-0.25%4.23B-0.25%4.23B-2.91%4.24B-2.91%4.24B
Retained earnings -31.20%1.17B-31.20%1.17B-15.06%1.69B-15.06%1.69B-14.30%1.99B-14.30%1.99B12.19%2.33B12.19%2.33B8.77%2.07B8.77%2.07B
Gains losses not affecting retained earnings -0.16%-4.2B-0.16%-4.2B-0.07%-4.2B-0.07%-4.2B0.02%-4.19B0.02%-4.19B0.16%-4.2B0.16%-4.2B0.35%-4.2B0.35%-4.2B
Total stockholders'equity -24.71%1.43B-24.71%1.43B-5.73%1.9B-5.73%1.9B-14.83%2.01B-14.83%2.01B11.79%2.36B11.79%2.36B2.66%2.11B2.66%2.11B
Total equity -24.71%1.43B-24.71%1.43B-5.73%1.9B-5.73%1.9B-14.83%2.01B-14.83%2.01B11.79%2.36B11.79%2.36B2.66%2.11B2.66%2.11B
Accounting Standards US-GAAPUS-GAAPUS-GAAPUS-GAAPUS-GAAPUS-GAAPUS-GAAPUS-GAAPUS-GAAPUS-GAAP
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