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ARM

Consumer

Công ty Cổ phần Xuất nhập khẩu Hàng không

Hàng & Dịch vụ Công nghiệpTư vấn & Hỗ trợ Kinh doanhCT
45.800
VND · Last close
Valuation Verdict
Undervalued
Very Low
+6.8%
-120%Fair Value+120%
Current
45.800
Intrinsic Value
48.919
ModelFCF DCF

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Research Note

ARM: Niche aviation trading/support franchise, small upside and material execution & liquidity risks

Target (intrinsic) VND 48,919 vs market VND 45,800 — implied upside +6.8% (model confidence: very_low).

Business Overview

Công ty Cổ phần Xuất nhập khẩu Hàng không (ARM) operates in aviation-related trading and business support services under the HNX listing. Revenue derives from trading/import-export and auxiliary services to the aviation ecosystem; the company sits in the ICB subsector 'Tư vấn & Hỗ trợ Kinh doanh'. ARM is partly state-linked: Tổng Công ty Hàng không Việt Nam holds 41.31%, while four individuals collectively hold ~46% (Đào Khắc Hậu 25.0%, Đào Anh Hùng 11.4%, Lê Văn Kim 7.0%, Hoàng Việt Dũng 2.55%).

Investment Thesis

ARM's intrinsic value is driven by a blended valuation (70% DCF / 30% PE) that outputs VND 48,919 per share versus the market price of VND 45,800 (upside +6.8%). Key positives: recurring trading revenue (VND 294.1 bn in 2025) and modest profit growth (net profit VND 5.9 bn in 2025, up from VND 4.8 bn in 2024). The company posts a reasonable ROE of 15.0% (latest) and a dividend yield of 4.4%, which supports income-oriented holders.

However, material concerns limit conviction. The model's confidence is very_low (itself a calibration flag) and the report's sanity_flags list 'illiquid' and 'low_earnings_quality'. Market liquidity is negligible (avg volume 2w = 1.0), amplifying execution risk for institutional flows. Earnings quality is low (26.5/100), and reported margins are thin: net margin 2.0% and EBIT margin 2.9%, even as gross margin is 13.5%. Leverage is high (Debt/Equity 4.7), and revenue has been volatile: after a step-up in 2024 (VND 329.9 bn) revenue declined to VND 294.1 bn in 2025 (Revenue YoY -10.8%). The DCF relies on a WACC of 10% and a terminal growth of 4%, with 57.7% of value concentrated in the terminal value (tv_pct = 0.5772), increasing sensitivity to long-term assumptions.

Taken together, the implied upside of 6.8% is too narrow to compensate for illiquidity, low earnings quality and concentrated ownership/execution risk. The model calibration (raw_intrinsic_value VND 39,556 -> calibrated VND 48,919) further signals parameter sensitivity and low confidence; therefore the stock lacks an adequate margin of safety for fresh buyers at current prices.

Valuation Commentary

Blend of a 70% DCF and 30% PE multiple; DCF uses explicit 10-year projections with WACC 10% and terminal growth 4%; PE leg uses a capped fair P/E of 25.

  • Base free cash flow ~VND 6.4 bn (model base_fcf = VND 6,368,905,450).
  • DCF weight 70% vs PE 30%; raw DCF intrinsic VND 36,082 and PE intrinsic VND 47,660 (blend -> VND 48,919 after isotonic calibration).
  • WACC components: WACC 10.0%, equity cost 11.49%, debt after-tax 5.0%, debt weight 78.94% reflecting high leverage.
  • Terminal value represents ~57.7% of total DCF value (tv_pct = 0.5772), making the outcome sensitive to terminal g (4.0%) and WACC.

The blended intrinsic VND 48,919 implies limited upside (+6.8%). Calibration moved the raw intrinsic (VND 39,556) materially, indicating model sensitivity to inputs; combined with the 'very_low' confidence label, our conviction is weak. Small changes to WACC, terminal growth, or the PE cap would swing the outcome materially given the large terminal share.

Bull vs Bear

Bull Case
  • Consistent profit growth: net profit increased from VND 3.9 bn (2023) to VND 5.9 bn (2025), showing ability to lift earnings from a low base.
  • Attractive cash payout: dividend yield of 4.4% provides tangible income while upside is modest.
  • ROE of 15.0% compares favorably to many small-cap peers, indicating efficient use of equity despite high leverage.
Bear Case
  • Illiquidity: average 2-week volume = 1.0, making position entry/exit difficult for larger funds and amplifying volatility.
  • Low earnings quality score (26.5/100) and model sanity flag 'low_earnings_quality' raise concerns over the sustainability and visibility of reported profits.
  • High leverage: Debt/Equity 4.7 increases refinancing and interest-rate risk, especially if revenue growth stalls (Revenue YoY -10.8% in 2025).
  • Concentrated ownership: SOE holds 41.31% and three individuals hold another ~44%, leaving limited free float and potential governance/related-party risk.

Sector Context

ARM sits in a fragmented 'Tư vấn & Hỗ trợ Kinh doanh' / aviation-support niche within the consumer segment. Peer median model upside in our coverage universe is +12.1%, placing ARM below the sector median (+6.8% vs +12.1%). Top peers in the peer set show higher confidence and larger implied upside (e.g., APF intrinsic VND 61,489, upside +36.3%, confidence high). Regulatory and accounting context in Vietnam matters: VAS accounting differences can obscure cash quality versus accrual profits, and ARM's low earnings quality score suggests extra scrutiny is needed. As a company with significant state ownership, ARM may be influenced by SOE mandates (dividends, related-party contracts) and by broader macro policies (SBV credit growth quotas can affect its counterparties). Compared with real estate or banks, ARM does not carry VAMC or land-use-rights considerations, but its operational exposure to aviation cyclicality is a sector-specific risk.

Risk Factors

  • Liquidity risk: avg volume 2w = 1.0; large orders could move the price materially and widen execution costs.
  • Earnings quality: score 26.5/100 and sanity flag 'low_earnings_quality' — reported profits may be less repeatable than headline figures suggest.
  • High leverage: Debt/Equity 4.7 raises vulnerability to interest-rate increases or margin pressure; refinancing risk if cash flows falter.
  • Revenue volatility: Revenue rose to VND 329.9 bn in 2024 then fell to VND 294.1 bn in 2025 (Revenue YoY -10.8%), showing demand sensitivity.
  • Ownership concentration and related-party risk: SOE ownership 41.31% plus large individual stakes reduce free float and may entrench related transactions.
  • Model risk: DCF terminal accounts for ~57.7% of value; intrinsic is sensitive to WACC (10.0%) and terminal g (4.0%).
  • Limited foreign investor liquidity: available foreign_room is finite despite numeric room; practical entry is constrained by daily limits and low turnover.

Catalysts

  • Improved operating visibility or audited clarity that raises earnings quality metrics (would increase model confidence).
  • A material lift in trading volumes or a change in free-float/shareholder structure (e.g., SOE divestment) that improves liquidity and discoverability.
  • Better-than-expected revenue recovery or margin expansion that translates into higher free cash flow and reduces leverage.
  • Corporate actions: special dividend, buyback or consolidation among major shareholders could reprice the stock given low float.

Forensic Assessment

No Beneish M-Score is available (mscore = null). Nonetheless, the report flags low earnings quality (26.5/100) and the sanity_flags include 'low_earnings_quality' and 'illiquid'. There are no explicit forensic red_flags or positive_signals in the supplied data, but the combination of thin margins, low EQ score and calibration sensitivity warrants forensic vigilance: reconcile accruals vs cash flow trends and investigate related-party transactions given the large SOE stake.

Track Record

Model history spans 12 years with a hit rate of ~45.5% (5.0/11.0 years if expressed roughly), which is mediocre — the model has roughly coin-flip directional accuracy using a >10% upside threshold. Average realized upside in years with correct calls was large (avg_upside_pct 81.5%), but this owes to a small sample and occasional big winners; reliability for an illiquid, low-EQ stock like ARM is limited. Given the model's very_low confidence here, historical performance offers limited comfort.

Written by a language model on 2026-08-11 from this page’s own model outputs and financial statements, and may quote figures from that date. Descriptive analysis, not investment advice — no buy, sell or hold recommendation is given or implied.

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Financial Forensics

Beneish M-Score · 2025

Low Risk
M -1.83 · 71th pctile vs peers
YoY ▲ +1.72
Conservative vs VN peersAggressive
Compare across the whole market

Ranked vs Vietnamese peers. The −1.78 Beneish cutoff is US-calibrated; ~28% of VN stocks exceed it.

DSRI
1.989
GMI
0.816
AQI
0.542
SGI
0.892
DEPI
1.189
SGAI
1.240
TATA
0.044
LVGI
1.216

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Key Ratios

Fiscal year 2025
27.40P/E
P/B3.51
P/S0.48
ROE15.0%
ROA2.9%
EPS1906.42
BVPS13049.60
Gross Margin13.5%
Net Margin2.0%
D/E4.70
Current Ratio1.19
Rev Growth-10.8%
Profit Growth24.3%
EV/EBITDA14.71
Div Yield4.4%

Company Overview

Issued Shares
3.1M
Charter Capital
31.1B VND
Sector (ICB L2)
Hàng & Dịch vụ Công nghiệp
Industry (ICB L3)
Tư vấn & Hỗ trợ Kinh doanh
Sub-industry
Nhà cung cấp thiết bị
Company Type
CT

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Computed 28/08/2026
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