LAF
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 — LAF
Earnings Quality
Fiscal year 2025
Financial Forensics
Beneish M-Score · 2025
LAF exhibits several concerning indicators of potential earnings manipulation, particularly with a Beneish M-Score of -0.4333, which is above the manipulation threshold. The earnings quality score of 34.2/100, driven by low accrual and cash conversion metrics, further raises red flags regarding the reliability of reported earnings.
- Beneish M-Score of -0.4333 indicates potential earnings manipulation, as it is above the threshold of -1.78.
- Earnings Quality Score of 34.2/100, with an accrual score of only 18.8/100 and cash conversion score of 0.0/100, suggests significant issues in earnings reliability.
- Receivables quality score of 100.0/100 indicates strong management of receivables, which could imply effective collection processes.
The ownership structure is heavily concentrated, with Công ty Cổ phần Tập đoàn PAN holding 77.9%, which may limit minority shareholder influence and raise concerns about governance and potential conflicts of interest.
Investors should exercise caution and conduct further due diligence, particularly focusing on cash flow statements and operational metrics, before considering an investment in LAF.
Generated by AI based on quantitative data. Not financial advice.
Quantitative Scores
Key Ratios
Company Overview
// OWNERSHIP_NETWORK
> mapping common ownership for LAF — hover nodes for intel, click to navigate