AVC
UtilitiesValuation Breakdown
The Dividend Discount Model values a stock based on its future dividend payments, discounted to present value. The 3-stage variant captures three phases of a company's life: high growth (years 1-3), a transition period where growth declines linearly (years 4-6), and a terminal stage of stable, perpetual growth (year 7+). As John D. Rockefeller said: "The only thing that gives me pleasure is to see my dividends coming in."
Valuation Track Record
Retroactive intrinsic value vs actual close price — AVC
Earnings Quality
Fiscal year 2025
Financial Forensics
Beneish M-Score · 2025
AVC exhibits a Beneish M-Score of -3.2717, indicating a low likelihood of earnings manipulation. However, the earnings quality score of 61.7 suggests some concerns, particularly in revenue recognition, which received a score of 0.0, indicating potential issues with reported revenues.
- Earnings quality score of 0.0 for revenue indicates significant concerns regarding revenue recognition practices.
- SGAI of 1.0529 suggests that selling, general, and administrative expenses are increasing faster than revenue, which could indicate inefficiencies.
- Beneish M-Score of -3.2717 is well below the manipulation threshold of -1.78, indicating a lower risk of earnings manipulation.
- High cash conversion score of 100.0 suggests strong cash flow relative to earnings, which is a positive indicator of operational efficiency.
The ownership structure is heavily concentrated, with 87.5% held by Tổng Công ty Phát điện 2, which could lead to governance risks and lack of minority shareholder influence.
Investors should monitor revenue recognition practices closely due to the low revenue score and consider diversifying their holdings to mitigate risks associated with concentrated ownership.
Generated by AI based on quantitative data. Not financial advice.
Quantitative Scores
Key Ratios
Company Overview
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> mapping common ownership for AVC — hover nodes for intel, click to navigate