HDG – Provision expenses related to Hong Phong 4 weigh on earnings; slight downside risks for 2025 NPAT-MI - Earnings Flash
  • 2025-02-03T00:00:00
  • Company Research
  • Q4 2024: Revenue was VND755bn (USD30mn, -12% YoY) and NPAT-MI was VND154bn (USD6mn, -47% YoY).  
    • Revenue declined 12% YoY mainly due to real estate sales plunging 85% YoY, outweighing 6% YoY higher energy revenue (driven by respective estimated 3%/2% YoY growth in sales volume and ASP). 
    • NPAT-MI plunged 47% YoY due to (1) a 6% YoY decrease in gross profit and (2) 4.7x YoY higher G&A expenses ((driven by an estimated VND184bn of provision expenses for Hong Phong 4 (HP4) solar farm due to a potential lower FiT price from EVN)), outweighing (3) 59% YoY lower financial expenses.
  • 2024: Revenue was VND2,719bn (USD107mn, -6% YoY, 98% of our full-year forecast) and NPAT-MI was VND577bn (USD23, -13%YoY, 98% of our full-year forecast). 
    • Revenue expanded YoY mainly due to 47% YoY higher real estate sales, driven by recognizing the estimated 34 units sold from Charm Villa phase 2. 
    • NPAT-MI declined 13% YoY, in line with our forecast, mainy driven by 61% YoY higher G&A expenses (due to VND203bn of provision expenses booked for HP4, per HDG, ~50% of our estimated total required provision of ~VND400bn). This outweighed 36% YoY lower financial expenses.
  • Residential real estate segment: (1) HDG plan to launch sales for Charm Villa phase 3 in 2025 and (2) HDG is waiting for detailed guidance on piloting commercial housing projects on non-residential land, affecting the Minh Long (Thu Duc), Green Lane (District 8, HCMC), and Phan Dinh Giot (Hanoi) projects. (3) To fill in the earnings gap while awaiting non-residential land guidance, HDG seeks to acquire ready-to-construct residential projects due to its ample cash position at ~VND1tn (implying a quick ratio of 1.3x and a positive 2024 net cash change of VND104bn).
  • We see slight downside risk to our 2025F NPAT-MI due to (1) potential lower-than-expected hydropower earnings due to a significantly lower YoY capacity-add-on (CAN) price in 2025, and (2) potentially higher-than-expected provision expenses for Hong Phong 4 solar farm (vs our projected VND40bn), pending a fuller review. 
  • We currently have an OUTPERFORM rating for HDG with a target price of VND31,000/share.

     HDG’s 2024 results

VND bn

Q4 2023

Q4 2024

 YoY

2023

2024

 YoY

% of Vietcap’s 2024F

Revenue

862

755

-12%

2,889

2,719

-6%

98%

  Real estate 

99

15

-85%

282

414

47%

107%

  Energy 

643

685

6%

1,939

1,891

-2%

98%

  Office leasing & hotel

117

108

-8%

421

459

9%

100%

  Construction & others

2

-52

N.M.

248

-44

N.M.

N.M.

Gross profit

586

552

-6%

1,723

1,589

-8%

105%

Selling exp

-2

-1

-37%

-15

-5

-66%

32%

G&A

-49

-226

361%

-218

-353

61%

204%

Operating profit

535

325

-39%

1,490

1,231

-17%

93%

Financial income

13

19

46%

40

57

42%

128%

Financial expenses

-155

-64

-59%

-569

-367

-36%

85%

   In which, interest expense

-111

-78

-30%

-487

-348

-29%

91%

Other non-operating income

11

-47

N.M.

2

-41

N.M.

N.M.

PBT

403

233

-42%

963

880

-9%

94%

  - Income tax exp

-31

-25

-20%

-97

-127

31%

119%

NPAT before MI

373

208

-44%

866

753

-13%

91%

  - Minority interest

-84

-55

-35%

-201

-177

-12%

75%

Reported NPAT-MI

289

154

-47%

665

577

-13%

98%

      Source: HDG, Vietcap

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