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HSM

Cyclicals

Tổng Công ty Cổ phần Dệt May Hà Nội

Hàng cá nhân & Gia dụngHàng cá nhânCT
6.700
VND · Last close
Valuation Verdict
Fairly Valued
Very Low
-4.2%
-120%Fair Value+120%
Current
6.700
Intrinsic Value
6.419
ModelEV EBITDA MIDCYCLE

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Research Note

HSM: small-cap textile with low liquidity and state control; valuation near market price

Intrinsic value VND 6,323 vs market VND 6,600, implying downside of -4.2% (model confidence: very_low).

Business Overview

Tổng Công ty Cổ phần Dệt May Hà Nội (HSM) is a UPCOM-listed textile and apparel group active in garment manufacturing and related personal apparel segments (ICB: Hàng cá nhân). Revenue recovered to VND 1,224.2 bn in 2025 after VND 1,114.9 bn in 2024 and VND 1,298.2 bn in 2023, reflecting a cyclical business tied to export demand and order flows. The largest shareholder is a state-owned Vinatex affiliate holding 57.5737%, and institutional ownership includes Dệt May Liên Phương at 18.62%, leaving effectively no foreign room (foreign_room 0.0).

Investment Thesis

HSM's valuation using an EV/EBITDA mid-cycle approach produces an intrinsic value close to the current market price (VND 6,323 intrinsic vs VND 6,600 market; upside -4.2%) and the model's confidence is very_low, so the valuation signal is not robust. Operationally, margins are thin: gross margin 11.97% and EBIT margin 3.85%, with net profit margin 1.08% in the latest reported ratios; return on equity is low at 2.5% and ROA at 0.7%, indicating limited capital returns relative to peers. Leverage is elevated with Debt/Equity 1.9x while EV/EBITDA is 6.0x, below the sector median EV/EBITDA of 9.14x — this suggests the market prices a lower multiple, partly justified by lower profitability and higher balance-sheet risk.

Other supportive points are the recent net profit turning positive to VND 8.1 bn in 2025 from losses in 2023 and 2024, and an earnings_quality score of 80/100 which points to reasonably reliable reported earnings. Offsetting strengths are material: the stock is illiquid (avg volume 2w = 58 shares) and flagged as illiquid in the model inputs, foreign ownership slot is closed, and the dominant state shareholder (57.6%) limits free float and strategic optionality. Given the narrow implied downside/upside band and very_low model confidence, the upside does not compensate for execution, liquidity and ownership-concentration risks.

Valuation Commentary

EV/EBITDA mid-cycle valuation calibrated to the company's own historical fair EV/EBITDA (isotonic calibration).

  • Mid-cycle EBITDA used: VND 74,319,093,817 (model input mid_cycle_ebitda).
  • Fair EV/EBITDA multiple applied: 7.94 (own_history), sector median EV/EBITDA 9.14 provides a cross-check.
  • Net debt of VND 557,398,675,196 reduces enterprise value available to equity.
  • Model calibration produced a raw intrinsic of VND 1,592 (raw_intrinsic_value) then scaled to VND 6,323 after isotonic recalibration.

The model implies a small downside of -4.2% to the market price; however model confidence is very_low and the input is flagged illiquid, so we assign low conviction to the precise target. The lower-than-sector EV/EBITDA (6.0x vs 9.1x) supports the market's discount, but elevated leverage and concentrated state ownership make upside conditional on operational improvement and better liquidity.

Bull vs Bear

Bull Case
  • Net profit turned positive to VND 8.1 bn in 2025 after consecutive losses in 2023 (VND -117.4 bn) and 2024 (VND -70.5 bn), indicating stabilization of operations.
  • EV/EBITDA of 6.0x is below sector median 9.14x, providing potential multiple expansion if margins and growth re-accelerate.
  • Earnings quality score 80/100 suggests reported profits are reasonably reliable, reducing forensic concerns.
Bear Case
  • Dominant state shareholder (Công Ty TNHH Tổng Công Ty Dệt May Miền Bắc - Vinatex) holds 57.6%, constraining liquidity and strategic flexibility.
  • Average 2-week volume is extremely low (58 shares) and the model flags the stock as illiquid, increasing execution risk for larger investors.
  • Leverage is high with Debt/Equity 1.9x while net debt is VND 557.4 bn, which raises vulnerability if margins compress; EBIT margin is only 3.85% and net margin 1.08%.

Sector Context

The textile and apparel subsector is cyclical and sensitive to export demand, input-cost swings (cotton, energy) and global order shifts. Vietnamese accounting (VAS) can differ from IFRS in recognition and provisions, so comparing margins and working-capital metrics across peers requires care. SBV credit growth quotas and bank lending priorities to SOEs can influence working-capital access for state-controlled textile groups. Sector peers show a median implied upside of 5.6%, and several peers trade at higher EV/EBITDA multiples (sector_ev_ebitda 9.14x) than HSM's 6.0x; that gap could narrow if HSM sustains profit recovery. Foreign ownership limits (foreign_room 0.0) reduce demand from international funds, a common constraint for some domestic textile names.

Risk Factors

  • Execution risk: fragile profitability — EBIT margin 3.85% and net margin 1.08% provide little buffer against input-cost shocks or order cancellations.
  • Liquidity and marketability: avg volume 2w = 58 shares and UPCOM listing increase bid-ask uncertainty; model flagged illiquid.
  • Ownership concentration: state shareholder 57.6% and institutional 18.6% leaves thin free float, limiting price discovery and potential for takeovers or strategic M&A.
  • Balance-sheet risk: Debt/Equity 1.9x with net debt VND 557.4 bn may constrain capex or require refinancing if cashflows weaken.
  • No foreign demand: foreign_room 0.0 reduces natural buyer base and can suppress valuation multiples.
  • Cyclicality: revenue is export-exposed (revenue 2025 VND 1,224.2 bn) and vulnerable to external demand slowdowns and FX movements.
  • Data and model confidence: valuation confidence is very_low and the model's raw intrinsic required isotonic calibration, increasing valuation uncertainty.

Catalysts

  • Sustained margin improvement and recurring positive net profit in FY2026 could support re-rating given the low EV/EBITDA.
  • Any announcement that increases free float or reduces state ownership would materially improve liquidity and re-price the stock.
  • Improved access to cheaper working capital (bank lending or intra-group support) that reduces net debt could boost equity value.
  • Sector recovery in export orders (Europe/US) and stabilization of input costs would lift top-line and margins.

Forensic Assessment

There is no available Beneish M-Score (mscore null) and no forensic red flags in the input. Earnings_quality is 80/100, which suggests relatively credible reported earnings. Primary governance/forensic concern is ownership concentration (57.6% state-controlled), which can mask related-party transactions or limit minority shareholder protections, but no explicit manipulation signals are present in the provided data.

Track Record

The model history covers 9 years (2018-2026) with a hit_rate of 50.0%, meaning directional calls were correct in roughly half the years — a mediocre record. The historical average upside when calls were positive is high (avg_upside_pct 69.0%), but given the model's very_low confidence for this specific valuation and the stock's illiquidity, historical upside statistics should be treated cautiously for position sizing and conviction.

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 -3.11 · 12th pctile vs peers
YoY ▲ +0.23
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.

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0.771
GMI
0.410
AQI
1.014
SGI
1.098
DEPI
0.979
SGAI
0.890
TATA
-0.048
LVGI
0.968

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Key Ratios

Fiscal year 2025
17.05P/E
P/B0.42
P/S0.11
ROE2.5%
ROA0.7%
EPS392.89
BVPS16012.83
Gross Margin12.0%
Net Margin1.1%
D/E1.92
Current Ratio1.10
Rev Growth9.4%
Profit Growth111.3%
EV/EBITDA6.05
Div Yield0.0%

Company Overview

Issued Shares
20.5M
Charter Capital
205.0B 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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