SJ1
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 — SJ1
Earnings Quality
Fiscal year 2025
Financial Forensics
Beneish M-Score · 2025
SJ1 exhibits several concerning indicators of potential earnings manipulation, particularly with a Beneish M-Score of -2.7789, which is well below the manipulation threshold of -1.78. However, the earnings quality score of 49.0 suggests some level of operational integrity, although the cash conversion metric is alarmingly low at 0.0.
- Beneish M-Score of -2.7789 indicates a high likelihood of earnings manipulation.
- Earnings quality cash conversion score of 0.0 suggests severe issues with cash flow relative to reported earnings.
- DSRI of 0.7897 indicates that the company is managing its receivables well compared to sales, which may suggest lower risk of revenue inflation.
The ownership structure is heavily concentrated, with the top shareholder holding 55.4%, which raises concerns about governance and potential conflicts of interest. This concentration may limit minority shareholders' influence and oversight.
Investors should exercise caution and conduct further due diligence, particularly focusing on cash flow management and the implications of concentrated ownership. Monitoring future earnings reports for signs of improved cash conversion and governance practices is advisable.
Generated by AI based on quantitative data. Not financial advice.
Quantitative Scores
Key Ratios
Company Overview
// OWNERSHIP_NETWORK
> mapping common ownership for SJ1 — hover nodes for intel, click to navigate