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EVE

Cyclicals

Công ty Cổ phần Everpia

Hàng cá nhân & Gia dụngHàng cá nhânCT
8.510
VND · Last close
Valuation Verdict
Undervalued
Very Low
+8.5%
-120%Fair Value+120%
Current
8.510
Intrinsic Value
9.235
ModelEV EBITDA MIDCYCLE

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Research Note

Everpia (EVE): small upside vs execution and liquidity risks in a cyclical personal-goods name

Intrinsic value VND 9,224 vs market VND 8,500; implied upside 8.5% (model confidence: very_low).

Business Overview

Công ty Cổ phần Everpia is listed on HOSE in the cyclical consumer/personal-goods segment (ICB: Hàng cá nhân). The company operates in the personal/household goods space and is exposed to consumer discretionary demand and seasonality that affect revenue and margin cycles.

On a balance-sheet basis the company is modestly levered (Debt/Equity 0.35) and pays a high cash dividend yield (11.8% by the latest ratio). Free-float includes a significant individual anchor (Lee Jae Eun, 18.03%) and several institutional holders (AFC Vietnam Fund 13.95%, NH Investment & Securities 7.11%, Korea Investment Securities 6.00%). Foreign ownership room is non-trivial at 13,665,747 shares (available quota).

Investment Thesis

Valuation is narrowly positive: our EV/EBITDA mid-cycle model produces an intrinsic price of VND 9,224, implying only an 8.5% upside from the current match price of VND 8,500. Key market multiples are undemanding (P/E 9.6x, P/B 0.38x, EV/EBITDA 7.9x), which reflects subdued ROE (4.2%) and modest margin profile (EBIT margin 4.9%).

Operational volatility is a core concern. Revenue has been essentially flat over the last three reported years (VND 786.9 bn in 2023; VND 741.2 bn in 2024; VND 750.7 bn in 2025) and net profit swung from VND 17.8 bn (2023) to a loss of VND -30.2 bn (2024) before recovering to VND 39.2 bn (2025). That level of earnings swing increases execution risk and makes a small valuation cushion harder to rely on.

Balance-sheet and cash returns are mixed. Net debt in our model is modest at approximately VND 159.8 bn, supporting current leverage metrics, while the company currently yields a high dividend (11.8%) which is attractive for income-seeking holders but raises questions about reinvestment flexibility given cyclical revenue and prior loss-year. Earnings quality reads well at 80.9/100, but model confidence is very_low and the stock is flagged as illiquid — both lower our conviction in the mid-cycle EV/EBITDA output.

Taken together, the implied upside (8.5%) is too small to compensate for execution and liquidity risk given our very_low model confidence and the historical earnings volatility. The balance of factors supports a cautious stance until either a clearer recovery trend in profitability emerges or valuation rerates materially higher.

Valuation Commentary

EV/EBITDA mid-cycle: we apply a mid-cycle (median) EBITDA across 7 years and a fair EV/EBITDA multiple to derive enterprise value and back-solve to per-share intrinsic value.

  • Mid-cycle EBITDA (median, 7 years) used: VND 72,452,386,992 (model input).
  • Fair EV/EBITDA multiple used: 7.94 (source: own_history).
  • Net debt applied: ~VND 159.8 bn (model input net debt).
  • Shares outstanding: 41,979,773 shares (issue_share).
  • Model calibration reduced raw intrinsic VND 9,900.6 to reported VND 9,224 due to isotonic calibration and sanity checks; illiquid trading flagged.

The model yields VND 9,224 per share (8.5% upside) but confidence is very_low. The narrow upside combined with illiquidity and volatile recent profits means the valuation offers limited margin of safety. We place more weight on balance-sheet resilience and recurring cash generation than on the point intrinsic number.

Bull vs Bear

Bull Case
  • Undemanding multiples: P/E 9.6x and P/B 0.38x leave room for rerating if earnings normalise.
  • Dividend yield is high at 11.8%, supporting total returns even if price appreciation is muted.
  • Net debt is moderate at roughly VND 159.8 bn, keeping leverage manageable given current asset base (total assets VND 1,296.3 bn in 2025).
Bear Case
  • Earnings volatility: net profit swung from VND 17.8 bn (2023) to VND -30.2 bn (2024) then VND 39.2 bn (2025), which raises execution risk for forecastability.
  • Low return on equity (ROE 4.2%) and thin EBIT margin (4.9%) limit upside absent structural improvement in product mix or pricing power.
  • Model calibration and liquidity flags (illiquid) plus model confidence 'very_low' reduce conviction in the intrinsic value; trading average volume two-week is only 10,187 shares.
  • Top shareholder concentration (largest holder 18.03%) could constrain free-float and corporate action flexibility.

Sector Context

EVE sits in the personal-goods/consumer discretionary cluster where cycle sensitivity, input-cost pass-through and retail demand are primary drivers. Sector peers show a median implied upside of 5.6%, so EVE's 8.5% is modestly above peer median but not a standout. Top peer recommendations in the sector display much higher upside in the top cohort, while the bottom cohort shows names with downside in the high double-digits.

Regulatory and market nuances for Vietnam matter: VAS accounting can make comparability with IFRS peers imperfect, State Bank of Vietnam (SBV) macro measures can influence consumer credit and demand, and limited foreign ownership quotas can both cap demand and create episodic price pressure when foreign room is filled. For listed consumer names, distribution reach and inventory/working-capital management also materially affect cycle resilience.

Risk Factors

  • Earnings volatility: historical net profit swung from VND -30.2 bn (2024) to VND 39.2 bn (2025), which complicates forecasting and raises downside risk if margins compress.
  • Illiquidity: average two-week volume is only 10,187 shares and model flagged the stock as 'illiquid', increasing execution risk for large trades and making realized prices more volatile.
  • Low model confidence: valuation confidence labelled very_low after calibration, so intrinsic price is less reliable as a sole investment anchor.
  • High dividend payout risk vs reinvestment: high reported dividend yield (11.8%) may limit cash available for capex or working-capital buffers in down-cycles.
  • Ownership concentration: largest shareholder holds 18.03%, which can limit free-float and increases control risk.
  • Consumer cyclical exposure: a weak consumer spending environment in Vietnam would directly pressure revenues (revenues essentially flat over 2023-25).

Catalysts

  • Consistent profit recovery: a trackable multi-quarter restoration of margins and stable positive net profit would validate valuation.
  • Improved liquidity or institutional buying that meaningfully narrows discount to peers.
  • Corporate actions that increase free-float or clarify capital allocation (e.g., capex guidance, buybacks) that change market perception of growth prospects.

Forensic Assessment

There are no Beneish M-Score data or forensic red flags in the input (mscore null). Earnings quality is relatively high at 80.9/100, and the forensic dataset shows no explicit red flags. The primary forensic concern is low model confidence and external sanity flags (illiquid), not manipulation indicators.

Track Record

The model has a reasonable historical hit rate: 72.7% across 12 years, with an average historical upside of 16.6% when the model was actionable. That said, past hit rate does not remove the present-model calibration concerns — the current confidence level is very_low, so we lower conviction relative to the historical record.

Written by a language model on 2026-08-10 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 -2.64 · 31th pctile vs peers
YoY ▲ +0.36
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
1.000
GMI
0.848
AQI
1.005
SGI
1.013
DEPI
1.211
SGAI
0.881
TATA
-0.030
LVGI
0.978

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Key Ratios

Fiscal year 2025
9.59P/E
P/B0.38
P/S0.48
ROE4.2%
ROA3.0%
EPS934.17
BVPS22626.52
Gross Margin37.1%
Net Margin5.3%
D/E0.35
Current Ratio3.35
Rev Growth1.0%
Profit Growth227.7%
EV/EBITDA7.87
Div Yield11.8%

Company Overview

Issued Shares
42.0M
Charter Capital
419.8B VND
Sector (ICB L2)
Hàng cá nhân & Gia dụng
Industry (ICB L3)
Hàng cá nhân
Sub-industry
Hàng May mặc
Company Type
CT

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Computed 28/08/2026
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