SFN
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 — SFN
Earnings Quality
Fiscal year 2025
Financial Forensics
Beneish M-Score · 2017
The Beneish M-Score of -2.2208 suggests a low likelihood of earnings manipulation, as it is below the threshold of -1.78. However, the earnings quality score of 72.5 indicates potential concerns, particularly with revenue recognition, which scored 0.0.
- The SGI of 1.1204 indicates that sales growth is outpacing asset growth, which could suggest aggressive revenue recognition practices.
- The eq_revenue score of 0.0/100 raises significant concerns about the quality of revenue reported, indicating possible manipulation or aggressive accounting practices.
- The DSRI of 0.9437 suggests that the company is managing its inventory efficiently relative to sales, which is a positive sign.
- The high eq_accrual score of 86.3/100 indicates that the company is generating a significant portion of its earnings through cash flow, which is a positive indicator of earnings quality.
The top shareholder, Tổng Công ty Nông Nghiệp Sài Gòn, holds a substantial 40.0% stake, which may lead to potential conflicts of interest or influence over corporate governance. The high concentration of ownership could also limit minority shareholder protections.
Investors should closely monitor revenue recognition practices and consider conducting further due diligence on the company's accounting policies. It may be prudent to adopt a cautious approach until more transparency is provided regarding revenue generation.
Generated by AI based on quantitative data. Not financial advice.
Quantitative Scores
Key Ratios
Company Overview
// OWNERSHIP_NETWORK
> mapping common ownership for SFN — hover nodes for intel, click to navigate