PHR
CyclicalsValuation Breakdown
Cyclical companies (chemicals, oil & gas, basic resources) have earnings that swing dramatically with commodity prices and economic cycles. Valuing them on a single year's earnings is misleading: they look cheap at peaks and expensive at troughs. This model uses 7-year median EBITDA ("mid-cycle" earnings) and a 7-year median EV/EBITDA multiple to estimate what the firm is worth at a normal point in the cycle.
Valuation Track Record
Retroactive intrinsic value vs actual close price — PHR
Earnings Quality
Fiscal year 2025
Financial Forensics
Beneish M-Score · 2025
PHR exhibits a Beneish M-Score of -2.7473, indicating a low likelihood of earnings manipulation, well below the manipulation threshold of -1.78. The earnings quality score of 84.2/100, along with strong cash conversion metrics, suggests robust financial health.
- The revenue quality score is 0.0/100, indicating potential issues with revenue recognition or sustainability.
- Strong earnings quality metrics with eq_accrual at 94.6/100 and eq_cash_conv at 95.6/100, suggesting effective cash management and accrual accounting.
The majority ownership by Tập đoàn Công nghiệp Cao su Việt Nam at 66.6% indicates a stable control structure, but could also pose risks related to governance and minority shareholder rights.
Investors should monitor revenue recognition practices closely due to the concerning revenue quality score while considering the overall strong earnings quality and low manipulation risk as a basis for potential investment.
Generated by AI based on quantitative data. Not financial advice.
Quantitative Scores
Key Ratios
Company Overview
// OWNERSHIP_NETWORK
> mapping common ownership for PHR — hover nodes for intel, click to navigate