S4A
UtilitiesValuation Breakdown
The Dividend Discount Model values a stock based on its future dividend payments, discounted to present value. The 3-stage variant captures three phases of a company's life: high growth (years 1-3), a transition period where growth declines linearly (years 4-6), and a terminal stage of stable, perpetual growth (year 7+). As John D. Rockefeller said: "The only thing that gives me pleasure is to see my dividends coming in."
Valuation Track Record
Retroactive intrinsic value vs actual close price — S4A
Earnings Quality
Fiscal year 2025
Financial Forensics
Beneish M-Score · 2018
S4A exhibits several concerning financial indicators, particularly a Beneish M-Score of -2.0654, which suggests a lower likelihood of earnings manipulation. However, the company shows weaknesses in revenue quality and margin metrics, indicating potential operational inefficiencies.
- Beneish M-Score of -2.0654 indicates potential earnings manipulation risk, as it is below the -1.78 threshold.
- Revenue quality score of 0.0/100 raises concerns about the reliability of reported revenues.
- Earnings quality margin score of 41.3/100 suggests significant operational inefficiencies.
- Earnings Quality Score of 66.1/100 indicates reasonable overall earnings quality.
- High accrual score of 89.2/100 and cash conversion score of 100.0/100 suggest strong cash flow management.
The top shareholder, Công Ty Trách Nhiệm Hữu Hạn 30-4 Gia Lai, holds a dominant 51.8% stake, which may lead to governance risks and potential conflicts of interest given the concentration of power.
Investors should closely monitor operational performance and revenue recognition practices. Consider a cautious approach to investment until clearer signals of sustainable profitability emerge.
Generated by AI based on quantitative data. Not financial advice.
Quantitative Scores
Key Ratios
Company Overview
// OWNERSHIP_NETWORK
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