HPG - Earnings marginally beat forecast; weaker QoQ performance due to lower steel sales - Earnings Flash
  • 2024-10-31T00:00:00
  • Company Research

HPG announced its 9M 2024 results with net revenue of VND104.4tn (USD4,175mn; +23% YoY; 79% of our 2024F forecast) and NPAT-MI of VND9.2tn (USD368.4mn; +1.4x YoY; 75% of our 2024F forecast). In Q3 2024, net revenue was VND34tn (USD1,358mn; -14% QoQ, +19% YoY) and NPAT-MI was VND3tn (USD120.9mn; -9% QoQ, +50% YoY).

  • Robust 9M 2024 top-line performance driven by strong recovery in steel sales volume: 9M 2024 net revenue surged 23% YoY to VND97.9tn (USD3.9bn; 80% of our 2024F forecast), mostly driven by 23% YoY growth of the steel segment. According to the Vietnam Steel Association, 9M 2024 sales volume of HPG’s construction steel was 3.3mn tonnes (robust growth of 29% YoY; 70% of our 2024F forecast), and sales volume of HRC was 2.3mn tonnes (+14% YoY; 77% of our 2024F forecast). QoQ-wise, steel revenue dropped 17% QoQ as construction steel sales volume slowed 14% QoQ, while HRC sales volume inched up 2% QoQ, implying a QoQ decline in ASP during the quarter – which we attribute to weak steel prices during Q3 2024 due to pressure from the Chinese steel market.

The real estate segment recorded stronger-than-expected 9M 2024 net revenue which completes 88% of our 2024F forecast, driven by a strong Q3 result of VND768bn (USD30.7mn; +4.7x QoQ, +11x YoY). This offset weaker-than-expected performance of the agriculture segment, with the 9M result fulfilling only 69% of our forecast.

  • Q3 GPM expanded YoY, yet steel margins narrowed QoQ: Q3 GPM expanded QoQ to 13.9% from 13.3%, which we attribute to a higher sales contribution from the two higher-margin segments, namely real estate and agriculture (Q4 2024 NPAT-MI margin of the real estate/agriculture segments were 39.3%/15.3%, vs the steel segment’s 7.8%). Steel NPAT-MI margin dropped QoQ to 7.8% from 8.0%, which we attribute to weaker sales volume QoQ leading to higher fixed cost per unit sold QoQ. We note that input prices (mainly iron ore and hard coking coal) dropped faster vs output prices (mainly construction steel and HRC) during Q3 2024, and HPG recorded no inventory provision expense in Q3 2024. 

Overall, we foresee slight upside potential to our NPAT-MI forecast as the 9M result fulfills 75% of our current projection, with slightly better-than-expected steel earnings (achieving 74%) and strong performance of the real estate segment (achieving 87%), pending a fuller review. We expect stronger QoQ earnings in Q4 2024 due to higher steel sales volume, driven by the year-end high season for construction activities, especially for infrastructure development. This, in turn, should boost margins via increased sales volume. Additionally, as 9M steel net revenue tracks ahead of our forecast, while sales volume trails, we foresee upside potential to our current ASP projection.

HPG’s 9M 2024 results

VNDbn

Q3 2023

Q2 2024

Q3 2024

QoQ

YoY

9M 2023

9M 2024

YoY

2024F

9M as % of 2024F

Net revenue

28,484

39,556

33,956

-14%

19%

84,569

104,364

23%

131,959

79%

  Steel 

26,901

37,879

31,355

-17%

17%

79,330

97,871

23%

123,055

80%

  Real estate 

64

134

768

473%

1,099%

654

1,601

145%

1,819

88%

  Agriculture 

1,519

1,542

1,833

19%

21%

4,586

4,892

7%

7,085

69%

Gross profit

3,595

5,247

4,731

-10%

32%

8,466

14,133

67%

18,952

75%

SG&A expense

-879

-1,136

-1,042

-8%

19%

-2,508

-3,135

25%

-3,805

82%

EBIT

2,716

4,112

3,689

-10%

36%

5,958

10,997

85%

15,147

73%

  - Financial income

851

645

528

-18%

-38%

2,494

1,925

-23%

3,139

61%

  - Financial expenses

-1,438

-1,065

-833

-22%

-42%

-4,118

-2,959

-28%

-4,314

69%

Net other income/loss

46

42

27

-34%

-41%

73

443

506%

442

100%

EBT

2,174

3,733

3,412

-9%

57%

4,408

10,407

136%

14,413

72%

NPAT

2,000

3,320

3,022

-9%

51%

3,831

9,210

140%

12,251

75%

NPAT-MI

2,005

3,319

3,023

-9%

51%

3,862

9,213

139%

12,315

75%

  Steel 

1,810

3,032

2,438

-20%

35%

3,509

7,884

125%

10,628

74%

  Real estate 

34

62

302

386%

778%

229

637

178%

734

87%

  Agriculture 

156

225

281

25%

80%

93

689

639%

954

72%

GPM

12.6%

13.3%

13.9%

 

 

10.0%

13.5%

 

14.4%

 

SG&A exp./Sales

-3.1%

-2.9%

-3.1%

 

 

-3.0%

-3.0%

 

2.9%

 

EBIT margin

9.5%

10.4%

10.9%

 

 

7.0%

10.5%

 

11.5%

 

NPAT-MI margin

7.0%

8.4%

8.9%

 

 

4.6%

8.8%

 

9.3%

 

  Steel 

6.7%

8.0%

7.8%

 

 

4.4%

8.1%

 

8.6%

 

  Real estate 

53.7%

46.4%

39.3%

 

 

35.0%

39.8%

 

40.4%

 

  Agriculture

10.3%

14.6%

15.3%

 

 

2.0%

14.1%

 

13.5%

 

Source: HPG, Vietcap

 

HPG’s 9M 2024 sales volume by steel products

Thousand tonnes

Q3 2023

Q2 2024

Q3 2024

QoQ

YoY

9M 2023

9M 2024

YoY

2024F

9M as % of 2024F

Construction steel

921

1,271

1,096

-14%

19%

2,575

3,323

29%

4,735

70%

HRC

766

723

739

2%

-4%

1,982

2,268

14%

2,936

77%

Steel pipes

193

188

185

-1%

-4%

488

504

3%

685

74%

Steel sheets

65

124

123

-1%

88%

241

345

43%

428

81%

Source: Vietnam Steel Association, Vietcap

Steel-related commodities prices

% Change

YTD

MTD

Sep 24* to date

YTD average YoY

Inputs

 

 

 

 

Scrap

-15.8%

2.4%

6.7%

-9.6%

Hard coking

-37.4%

9.3%

11.0%

-13.1%

Iron ore

-27.5%

-4.3%

6.8%

-6.3%

Outputs

 

 

 

 

Chinese HRC

-10.6%

-2.1%

12.0%

-8.2%

Vietnam HRC

-13.6%

5.0%

10.6%

-10.8%

China domestic rebar

-14.3%

1.3%

1.4%

-4.9%

HPG's construction steel

-1.4%

2.7%

2.7%

-4.9%

Chinese galvanized steel

-11.0%

4.0%

4.0%

-10.0%

Source: Bloomberg, Vietcap. *Note: Sep 24 was the day when China's central bank announced aggressive monetary stimulus packages which positively impacted commodities prices.

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