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HPA

Consumer

Công ty Cổ phần Phát triển Nông nghiệp Hoà Phát

Thực phẩm và đồ uốngSản xuất thực phẩmCT
28.000
VND · Last close
Valuation Verdict
Undervalued
High
+16.8%
-120%Fair Value+120%
Current
28.000
Intrinsic Value
32.696
ModelFCF DCF

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Research Note

HPA: Large-cap food producer with strong profitability and minority upside vs current levels

Intrinsic value VND 37,133 vs market VND 31,800 → implied upside 16.8% (confidence: high).

Business Overview

Công ty Cổ phần Phát triển Nông nghiệp Hoà Phát (HPA) operates in food production within the consumer sector (ICB: Sản xuất thực phẩm) and is listed on HOSE. The group has reported revenue growth from VND 6,153.5 bn in 2023 to VND 8,116.0 bn in 2025 and net profit rising from VND 220.6 bn to VND 1,596.8 bn over the same period. HPA is majority-held by Công ty Cổ phần Tập đoàn Hòa Phát which owns 84.536% of shares, leaving limited free float.

Investment Thesis

HPA shows industry-leading reported profitability: ROE of 50.1% and ROA of 34.1% with an EBIT margin of 21.8% and net margin of 19.7% in the latest reported period. These metrics underpin the valuation: our blended model (70% DCF / 30% P/E) produces an intrinsic per-share value of VND 37,133, implying 16.8% upside to the current VND 31,800. The company is effectively net cash (model net_debt = -101.4 bn), supporting balance-sheet flexibility and the ability to sustain dividends (reported dividend yield 12.3%).

However, a dominant parent shareholder (84.5%) concentrates control and limits free float and foreign ownership liquidity despite available foreign_room of VND 282,186,146.55 (as reported). The price already reflects attractive multiples: P/E ~6.95 and EV/EBITDA ~5.05, close to the model fair_pe assumption of 6.95, so upside is driven chiefly by modest operating growth (terminal g 4%) and high conversion of ROIC (model roic 46.66%). Execution risk centers on sustaining margin and volume growth in a competitive food sector and on related-party dynamics with the Hòa Phát industrial group.

Valuation Commentary

Blend of a 70% DCF and 30% P/E approach; DCF uses a WACC of 10% and terminal growth 4%, P/E uses a fair_pe of 6.95 (capped at 25).

  • Base FCF: VND 1,621,141,374,635 (input base_fcf) and model DCF intrinsic per share VND 98,951.6 before calibration.
  • Blend weights: 70% DCF / 30% P/E produced final intrinsic VND 37,133 (raw_intrinsic_value prior to isotonic calibration: VND 82,316.1).
  • Cost of capital: WACC 10.0%; components include ke 11.1%, kd_aftertax 5.76%, debt weight 32.34%, equity weight 67.66%.
  • Growth: explicit projection 10 years, terminal g 4.0%, model growth anchored by ROIC 46.66% and reinvestment rate 1.06%.

The implied upside of 16.8% versus current price is meaningful but below the >25% threshold for a high-conviction purchase; model confidence is high, driven by transparent inputs and a conservative terminal g. Key caveats: the DCF produced a much higher gross value (VND 98,951.6) before calibration, indicating sensitivity to FCF assumptions and the calibration step; reliance on sustained high ROIC and low reinvestment increases valuation vulnerability to any margin or reinvestment shortfall.

Bull vs Bear

Bull Case
  • Very high reported profitability: ROE 50.1%, ROA 34.1%, EBIT margin 21.8% — supports rapid cash generation and the model's strong DCF output.
  • Net cash position in the model (net_debt = -VND 101.4 bn) and a large parent shareholder that can provide capital stability.
  • Attractive valuation on reported multiples: P/E 6.95 and EV/EBITDA 5.05 leave room for rerating if growth sustains.
  • High dividend yield of 12.3% provides current income support while upside crystallizes.
Bear Case
  • Extremely concentrated ownership: 84.536% held by the parent reduces free float and could complicate liquidity and minority-shareholder outcomes.
  • Valuation is sensitive to the DCF calibration: raw DCF implied VND 98,951.6 per share vs final VND 37,133 indicates material model adjustments and sensitivity to FCF and calibration method.
  • Growth assumptions rest on sustaining very high ROIC (model roic 46.66%) with low reinvestment (1.06%) — a small deterioration in margins or reinvestment needs would reduce intrinsic value materially.
  • Despite strong 2023–25 earnings acceleration (net profit from VND 220.6 bn to VND 1,596.8 bn), revenue concentration or commodity/price volatility in food inputs could pressure margins.

Sector Context

The packaged/processed food subsector is competitive with peers showing mixed upside: sector median implied upside is 12.0% while top peers show >36% in our universe. HPA's multiples (P/E 6.95, P/B 3.51, EV/EBITDA 5.05) are consistent with a low-to-mid multiple food producer. Regulatory context: VAS accounting and state-affiliated owner dynamics matter — SOE or group-related holdings often affect dividend policy and intra-group transactions. Macro risks include input-cost pass-through and consumer demand sensitivity. Peer comparisons: HPA's implied upside (16.8%) is above the sector median (12.0%) but below the highest-conviction names; confidence for the HPA valuation is high relative to some peers whose models show low/very_low confidence.

Risk Factors

  • Ownership concentration: parent owns 84.536% — minority liquidity, potential related-party transactions, and governance risk.
  • High valuation sensitivity to FCF and ROIC: model roic 46.66% and low reinvestment assumptions create downside if reinvestment or margins rise.
  • Commodity/price risk in agricultural inputs and processing that can compress the reported 19.7% net margin.
  • Model calibration risk: large gap between raw DCF (VND 98,951.6) and final intrinsic (VND 37,133) suggests material adjustment; valuation could re-rate if calibration assumptions change.
  • Limited public float and modest average daily volume (2-week avg vol 34,651) increase volatility and execution cost for large trades.
  • Regulatory and accounting considerations under VAS vs IFRS may affect comparability and reported earnings quality.

Catalysts

  • Quarterly earnings that validate margin sustainability and FCF conversion (next reports showing consistent net margin ~19–22%).
  • Any corporate actions from the parent (e.g., capital support, share unlocking, or asset transfers) that increase free float or clarify related-party terms.
  • Improvement in sector sentiment and rerating of food producers toward higher P/E multiples.
  • Dividend declarations or special payouts that confirm the high reported dividend yield.

Forensic Assessment

No Beneish M-Score is available and there are no forensic red flags in the provided input. Earnings quality is 70/100, indicating reasonably reliable reported earnings but not pristine; we therefore focus on conventional indicators (margins, cash conversion) rather than forensic alarms. Close monitoring of cash flow conversion and related-party disclosures is warranted given ownership concentration.

Track Record

Model history is limited: one year tracked (2026) with an average modeled upside of 16.77%. Hit rate is not available (null), so historical model performance is inconclusive — the short sample size means the track record should be treated with caution.

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 -3.53 · 5th pctile vs peers
YoY -0.97
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
0.706
GMI
0.806
AQI
0.954
SGI
1.175
DEPI
0.864
SGAI
0.893
TATA
-0.171
LVGI
1.053

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Key Ratios

Fiscal year 2025
6.95P/E
P/B3.51
P/S1.37
ROE50.1%
ROA34.1%
EPS6262.12
BVPS12385.18
Gross Margin26.3%
Net Margin19.7%
D/E0.48
Current Ratio1.78
Rev Growth17.5%
Profit Growth53.6%
EV/EBITDA5.05
Div Yield12.3%

Company Overview

Issued Shares
285.0M
Charter Capital
2850.0B VND
Sector (ICB L2)
Thực phẩm và đồ uống
Industry (ICB L3)
Sản xuất thực phẩm
Sub-industry
Nuôi trồng nông & hải sản
Company Type
CT

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Computed 28/08/2026
Methodology & Disclosure

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All data, models, and outputs are provided AS IS without warranty of any kind. You are solely responsible for your investment decisions. Past performance and historical valuations are not indicative of future results.

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