PAN
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 — PAN
Earnings Quality
Fiscal year 2025
Financial Forensics
Beneish M-Score · 2025
The Beneish M-Score of -4.058 indicates a low likelihood of earnings manipulation, as it is significantly below the threshold of -1.78. However, the earnings quality score of 59.2/100, particularly the low accrual and revenue metrics, raises concerns about the sustainability of reported earnings.
- Earnings Quality Score of 59.2/100, with eq_accrual at 0.0/100 and eq_revenue at 0.0/100, indicating potential issues with revenue recognition and earnings sustainability.
- Beneish M-Score of -4.058 suggests low likelihood of earnings manipulation, which is a positive signal for investors.
The top shareholders are predominantly institutional, with the largest holding at 12.8%. This structure may provide stability; however, the concentration of ownership among a few entities could lead to governance risks.
Investors should closely monitor earnings reports for consistency and consider the implications of low accrual and revenue quality metrics 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 PAN — hover nodes for intel, click to navigate