SMN
TechnologyValuation Breakdown
Technology companies combine high growth potential with the risk of overvaluation. This model blends DCF (60% weight, capturing long-duration growth) with a P/E sanity check (40% weight, capping speculative excess). The DCF uses the slowest growth decay (0.05) recognizing that tech companies can sustain competitive advantages longer. The P/E component applies a dynamic ceiling: max P/E = min(growth% x 1.5, 30), preventing runaway valuations.
Valuation Track Record
Retroactive intrinsic value vs actual close price — SMN
Earnings Quality
Fiscal year 2025
Financial Forensics
Beneish M-Score · 2017
The Beneish M-Score of -2.4417 indicates a low likelihood of earnings manipulation, as it is well below the threshold of -1.78. However, the earnings quality score of 56.0 suggests significant concerns, particularly in cash conversion and revenue recognition metrics.
- Earnings Quality Score of 56.0 indicates potential issues with cash conversion (36.9) and revenue recognition (20.2), raising concerns about the sustainability of reported earnings.
- Beneish M-Score of -2.4417 suggests a low likelihood of earnings manipulation, indicating a potentially more reliable earnings report.
The high concentration of ownership by Công ty TNHH MTV Nhà Xuất Bản Giáo Dục Việt Nam at 53.1% may lead to governance risks, as decisions may favor the interests of the majority shareholder over minority shareholders.
Investors should closely monitor cash flow and revenue recognition practices, and consider diversifying their exposure due to the elevated risk profile associated with ownership concentration.
Generated by AI based on quantitative data. Not financial advice.
Quantitative Scores
Key Ratios
Company Overview
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> mapping common ownership for SMN — hover nodes for intel, click to navigate