ABR
ConsumerValuation Breakdown
A classic Discounted Cash Flow model built on Free Cash Flow (FCF), the actual cash a business generates after all operating expenses and capital expenditures. Future FCF is projected for 10 years with gradually decaying growth, then discounted back to today's value using WACC. This is the gold standard of intrinsic valuation: it values the company based on what it can actually deliver to shareholders, independent of market sentiment.
Valuation Track Record
Retroactive intrinsic value vs actual close price — ABR
Earnings Quality
Fiscal year 2025
Financial Forensics
Beneish M-Score · 2025
ABR's Beneish M-Score of -1.105 suggests a low likelihood of earnings manipulation, as it remains above the manipulation threshold of -1.78. However, the earnings quality score of 45.2 indicates significant concerns, particularly with cash conversion and revenue metrics.
- Earnings Quality Score of 45.2/100 indicates potential issues with earnings sustainability, particularly low cash conversion (0.0/100) and revenue quality (18.8/100).
- High SGI of 1.0303 suggests aggressive revenue growth that may not be supported by cash flows.
- Beneish M-Score of -1.105 indicates a lower likelihood of earnings manipulation compared to the threshold of -1.78.
- Strong receivables quality score of 100.0/100 indicates effective management of receivables.
The concentrated ownership structure, with the top three shareholders holding 78.8% of shares, poses a risk of governance issues and potential conflicts of interest, especially in a market with prevalent state-owned enterprises (SOEs).
Investors should closely monitor ABR's cash flow performance and revenue recognition practices, and consider diversifying their portfolio to mitigate risks associated with concentrated ownership.
Generated by AI based on quantitative data. Not financial advice.
Quantitative Scores
Key Ratios
Company Overview
// OWNERSHIP_NETWORK
> mapping common ownership for ABR — hover nodes for intel, click to navigate