ACC
ConstructionValuation Breakdown
Construction and industrial firms have characteristics of both cyclical businesses (lumpy project-based revenue) and growth companies (expanding order books). This model blends two approaches 50/50: EV/EBITDA valuation (captures current earning power relative to peers) and FCF-based DCF (captures future cash generation potential). If EV/EBITDA produces a negative value (debt exceeds enterprise value), only DCF is used.
Valuation Track Record
Retroactive intrinsic value vs actual close price — ACC
Earnings Quality
Fiscal year 2025
Financial Forensics
Beneish M-Score · 2025
ACC exhibits several concerning financial metrics, particularly with a Beneish M-Score of -2.0889, indicating a potential risk of earnings manipulation. The earnings quality score of 48.7 suggests significant weaknesses in cash conversion and revenue recognition, which could impact investor confidence.
- Beneish M-Score of -2.0889 indicates potential earnings manipulation, as it is below the threshold of -1.78.
- Earnings quality cash conversion score of 0.0/100 raises concerns about the company's ability to convert earnings into actual cash flow.
- Strong receivables quality score of 100.0/100 indicates effective management of accounts receivable.
- Low DSRI of 0.5539 suggests that inventory levels are well managed relative to sales, which is a positive sign.
The top shareholder, Công ty Cổ phần Kinh doanh và Đầu tư Bình Dương, holds a significant 48.8% stake, which may lead to potential governance issues and lack of minority shareholder influence.
Investors should conduct further due diligence on ACC's cash flow management and consider the implications of concentrated ownership before making investment decisions.
Generated by AI based on quantitative data. Not financial advice.
Quantitative Scores
Key Ratios
Company Overview
// OWNERSHIP_NETWORK
> mapping common ownership for ACC — hover nodes for intel, click to navigate