Thursday, 26 February 2015

Company Analysis Pt 2

A continuation of Pt 1, which looked at the earnings of the company.

Based on their latest 2014 Annual Report, I shall summarise briefly the company's Net Worth (a.k.a. Book Value).

Amounts stated are in millions, unless otherwise stated

Assets

Cash

The company holds $298 million in cash and equivalents

Properties and Land


Book Value
Liquidation Value
Investment Properties
$654
$654
Leasehold Land
$0.283
$0.283
Total
$952
$952


The company holds the above assets, which probably can be liquidated close to the above stated value of $952 million.

Investment Holdings


Book Value
Liquidation Value
Short-Term
Investments (quoted)
$31.6
$15.3
Long-Term
Investment (quoted)
$127
$63.5
Investment (unquoted)
$16.6
$8.80
Development property
$241
$120

Amt due from associates
$85
$42.5

Total:
$501
$250


Assuming a conservative liquidation value 50% of book value: $250 million.

Receivables

Book Value
Liquidation Value
Trade Receivables
$16.0
$8.0
Amount due from Associates
$114
$57
Cash pledged to bank
$39.3
$39.3
Amount due from  jointly ctrl entities
$0.460
$0.23
Total:
$170
$104.5
 

As the company is in net cash position, it is unlikely it will default on its bank borrowings, hence the cash pledged to bank will be considered 100% recoverable.

Amount due from associates is quite significant. They are businesses where the company has a 20-50% equity stake in, and are incorporated in Indonesia, Malaysia and PRC.

Total liquidation value of Receivables: $104.5 million.

Inventories

Book Value
Liquidation Value
Inventories
$15.1
$7.5
Total:
$15.1
$7.5


The book value of the company’s Inventories is after deduction of allowance for obsolete inventories. So a 50% margin of safety should be more than sufficient, leading to conservative Liquidation Value of $7.5 million.

Adding the total liquidation values of the above assets, the total sum is $1.314 billion.

Liabilities
Let's look at what the company owes.


Book Value
Current Liabilities
$134
Non-current Liabilites
$325
Non-controlling Interest
$3.08
Total:
$462

Total liabilities and non-controlling interest of $462 million.

Summary

With assets conservatively valued at $1.32 billion and liabilities of $462 million. The company has a conservative net worth of $852 million.


The company has been in existence since 1957 and was listed in 1973. The market as on 13th February 2015 is selling this company for $803 million. One can buy $852 million (conservatively valued) worth of assets for just $803 million.


On top of this, these assets based on past 10-year record, has been generating on average, annual EBT of  $77 million and operating cashflow of around $33 million.

Lastly, this company has been growing its Net Tangible Assets every year for the past 10 years.

I'll leave it to the individual to decide if this company, Metro Holdings, is a good buy.

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