DCL
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 — DCL
Earnings Quality
Fiscal year 2025
Financial Forensics
Beneish M-Score · 2025
DCL shows a Beneish M-Score of -2.7933, indicating no immediate signs of earnings manipulation, as it is below the manipulation threshold of -1.78. However, the earnings quality metrics reveal weaknesses, particularly in revenue recognition and margins, suggesting potential areas of concern.
- Earnings quality score of 75.3/100 indicates moderate quality, with particularly low revenue (34.8/100) and margin (8.1/100) scores, signaling potential revenue recognition issues.
- The Beneish M-Score of -2.7933 is well below the manipulation threshold, suggesting a lower likelihood of earnings manipulation.
- High accrual (95.4/100) and cash conversion (100.0/100) scores indicate strong cash flow management and operational efficiency.
The ownership structure is heavily concentrated, with Công ty Cổ phần Tập đoàn F.I.T holding 58.1%, which may lead to governance risks and potential conflicts of interest due to lack of diverse shareholder influence.
Investors should monitor DCL's revenue recognition practices closely and consider engaging with management regarding their strategies to improve margins. Given the ownership concentration, assessing governance practices is also advisable.
Generated by AI based on quantitative data. Not financial advice.
Quantitative Scores
Key Ratios
Company Overview
// OWNERSHIP_NETWORK
> mapping common ownership for DCL — hover nodes for intel, click to navigate