APT
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.
Earnings Quality
Fiscal year 2024
Financial Forensics
Beneish M-Score · 2017
APT exhibits several concerning indicators of potential earnings manipulation, as evidenced by a Beneish M-Score of -3.1854, well below the manipulation threshold of -1.78. The company's earnings quality score of 31.2/100, particularly low cash conversion metrics, raises further concerns about the reliability of reported earnings.
- Beneish M-Score of -3.1854 indicates potential earnings manipulation, significantly below the threshold of -1.78.
- Earnings Quality Score of 31.2/100, with cash conversion at a troubling 2.7/100, suggests poor earnings quality.
- SGI of 1.2992 indicates aggressive revenue growth that may not be sustainable.
- Receivables quality score of 100.0/100 indicates strong management of receivables, suggesting effective collection practices.
- Institutional ownership at 71.1% (Công ty Cổ Phần Tập Đoàn Somo Việt Nam and Tổng Công ty Thương Mại Sài Gòn) may provide some stability and oversight.
The high concentration of institutional ownership (71.1%) may lead to potential conflicts of interest, particularly if these entities prioritize short-term gains over long-term stability.
Investors should proceed with caution, closely monitoring APT's financial disclosures and operational performance. Consider waiting for improved earnings quality metrics and a more favorable Beneish M-Score before making investment decisions.
Generated by AI based on quantitative data. Not financial advice.
Quantitative Scores
Key Ratios
Company Overview
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