DPM – 9M GPM expansion outweighing higher SG&A expenses to drive earnings growth, in line with forecast – Earnings Flash
  • 2024-10-30T00:00:00
  • Company Research
  • DPM announced its Q3 results with revenue of VND3.1tn (USD123mn, -4% YoY) and NPAT-MI of VND63bn (USD2.5mn, -2% YoY). We attribute the slight revenue contraction to the 13% YoY decline in total urea sales volume, down to 184k tonnes, which was partially offset by our estimated 5% YoY higher ASP. Despite GPM contracting by 103bps to 11.7%, the bottom line shared the same movement with revenue due to 5x YoY higher financial income (mainly from interest income).
  • For 9M, DPM’s revenue was VND10.3tn (USD412mn, +1% YoY) and its NPAT-MI reached VND558bn (USD22.3mn, +31% YoY), completing 72%/76% of our respective full-year forecasts. 9M total urea sales volume was 685k tonnes (-1% YoY) while our estimated ASP ticked up by 4% YoY; these factors led to flat YoY revenue. However, NPAT-MI expanded stronger than revenue due to (1) a 162bps expansion in GPM and (2) lower taxes; these factors together outweigh the higher YoY SG&A expenses, primarily from administrative, marketing, and promotion expenses.
  • Overall, 9M total urea and NPK sales volume complete 76%/77% of our full-year forecasts. We see insignificant changes to our 2024F NPAT-MI projection, pending a fuller review, as higher-than-expected gross profit and financial income might offset high SG&A expenses.
  • We currently have a BUY rating for DPM with a target price of VND39,700/share.

DPM’s 9M 2024 results

VND bn

Q3 2023

Q3 2024

YoY

9M 2023

9M 2024

YoY

% of Vietcap’s 2024F

Input gas price (USD/MMBTU), including VAT*

11.3

10.6

-6%

10.4

10.8

3%

100%

Urea average selling price (VND/kg)*

9,266

9,700

5%

9,276

9,634

4%

99%

Total urea sales volume (thousand tonnes)*

211

184

-13%

691

685

-1%

76%

Revenue

3,216

3,077

-4%

10,187

10,332

1%

72%

COGS

-2,808

-2,718

-3%

-8,868

-8,827

0%

72%

Gross profit

408

359

-12%

1,319

1,505

14%

76%

Sales & marketing exp

-216

-233

8%

-620

-651

5%

83%

General admin (GA) exp

-130

-166

28%

-353

-391

11%

85%

Operating profit (EBIT)

62

-40

N.M.

346

464

34%

62%

Financial income

27

159

483%

282

239

-15%

90%

Financial expenses

-16

-25

56%

-58

-34

-41%

159%

In which, interest expense

-14

-18

27%

-46

-22

-52%

N.M.

Net other income/loss

1

2

131%

4

4

-14%

-4%

Profit before tax (PBT)

75

95

26%

577

674

17%

75%

Income tax expense

-6

-27

326%

-141

-102

-27%

67%

NPAT

69

66

-3%

436

570

31%

77%

Minority interests

-4

-3

-22%

-11

-12

9%

162%

Rerpoted NPAT-MI

64

63

-2%

425

558

31%

76%

EBITDA

161

58

-64%

647

758

17%

66%

 

Q3 2023

Q3 2024

ppt Δ 

9M 2023

9M 2024

ppt Δ

 

Gross profit margin

12.7%

11.7%

 (1.03)

13.0%

14.6%

 1.62 

 

Source: DPM, Vietcap (* Vietcap estimate)


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