DAN
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 — DAN
Earnings Quality
Fiscal year 2025
Financial Forensics
Beneish M-Score · 2025
The Beneish M-Score of -2.2981 indicates that DAN is not likely to be manipulating earnings, as it is below the threshold of -1.78. However, the earnings quality metrics reveal significant concerns, particularly with a cash conversion score of only 48.8, which suggests potential issues in converting earnings into cash.
- Cash conversion score of 48.8 indicates potential liquidity issues.
- Revenue quality score of 0.0 suggests that reported revenues may not be reliable.
- High accrual score of 94.0 indicates strong earnings quality in terms of accruals.
- Strong receivables quality score of 100.0 suggests effective management of receivables.
The ownership structure is heavily concentrated, with 71.0% held by Công ty TNHH Danhson VN and 26.5% by Tổng Công ty Dược Việt Nam, which may limit minority shareholder influence and raise concerns about governance.
Investors should closely monitor cash flow performance and revenue recognition practices. Given the elevated risk level, a cautious approach is advised, possibly waiting for improved earnings quality metrics before making significant investments.
Generated by AI based on quantitative data. Not financial advice.
Quantitative Scores
Key Ratios
Company Overview
// OWNERSHIP_NETWORK
> mapping common ownership for DAN — hover nodes for intel, click to navigate