COM
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 — COM
Earnings Quality
Fiscal year 2025
Financial Forensics
Beneish M-Score · 2025
The Beneish M-Score of -1.8561 indicates a potential risk of earnings manipulation, as it is below the threshold of -1.78. However, the earnings quality score of 76.0 suggests relatively strong operational performance, particularly in cash conversion and margins.
- Beneish DSRI of 1.4737 indicates a significant increase in receivables relative to sales, which may suggest aggressive revenue recognition practices.
- The low AQI score of 2.0824 indicates potential concerns with the quality of earnings, particularly in receivables.
- Earnings quality metrics show a high eq_cash_conv score of 100.0/100, indicating strong cash flow generation relative to earnings.
- The eq_margin score of 97.8/100 reflects strong profitability, suggesting operational efficiency.
The top shareholder, Công Ty TNHH Một Thành Viên Dầu Khí Thành Phố Hồ Chí Minh, holds a significant 39.6% stake, indicating potential influence over corporate governance, which can be a double-edged sword in terms of decision-making and transparency.
Investors should closely monitor the company's receivables and revenue recognition practices due to the elevated risk signals. Consider a cautious approach, potentially waiting for clearer financial disclosures 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 COM — hover nodes for intel, click to navigate