DGW – Earnings miss due to higher-than-expected operating expenses - Earnings Flash
  • 2024-01-31T00:00:00
  • Company Research
  • 2023: Net revenue declined 15% YoY to VND19tn, and NPAT-MI plunged 48% YoY to VND354bn, completing 98% and 93% of our respective full-year forecasts. NPAT-MI fell short of our expectation due to higher-than-expected SG&A expenses in Q4.
  • Q4 2023: Net revenue declined 10% QoQ due to laptop & tablet sales (22% of total sales in Q4) plunging 55% QoQ after its peak season in Q3. Conversely, both mobile phone sales (45% of total sales) and office equipment sales (23% of total sales) advanced 24% QoQ. Additionally, total sales of home appliances and consumer goods (9% of total revenue) increased 34% QoQ. However, advertising & promotion expenses surged 93% QoQ to stimulate sales, hence weakening EBIT margin QoQ. 
  • Profitability: DGW’s gross profit margin improved by ~80 bps YoY, but EBIT margin dropped 140 bps YoY in 2023. In 2023, the product mix trended towards higher-GPM categories as combined sales from office equipment, home appliances, and consumer goods amounted to 26% of total sales (vs 19% in 2022). However, EBIT margin weakened YoY in 2023 as SG&A expenses advanced 33% YoY. Specifically, advertising & promotion expenses increased 31% YoY to stimulate ICT sales, and labor costs rose 35% YoY as DGW’s total number of employees increased 29% YoY to 815 as of YE 2023. 
  • Our view: After the release of DGW's ICT results (coupled with data from retailers MWG and FRT), it seems to us that demand for electronics products in Vietnam remains weak despite the ongoing shopping season. As mobile phones, laptops, and tablets still contribute significantly to DGW's earnings in the short term, we see a potential downside risk to our 2024F forecast, pending a fuller review.

DGW’s Q4 & 2023 results

VND bn

Q4 2022

Q4 2023

YoY

2022A

2023A

YoY

2023F

2023A as % of 2023F

Net revenue

4,075

4,849

19%

22,059

18,817

-15%

19,192

98%

  • Laptop & tablets

1,189

1,072

-10%

7,028

5,906

-16%

6,513

91%

  • Mobile phones

1,777

2,204

24%

10,759

8,067

-25%

7,956

101%

  • Office equipment

794

1,124

42%

3,320

3,441

4%

3,405

101%

  • Home appliances

179

234

31%

556

728

31%

665

109%

  • Consumer goods

137

215

57%

397

676

70%

653

104%

 

 

 

 

 

 

 

 

 

Gross profit

470

521

11%

1,662

1,559

-6%

1,459

107%

SG&A expenses

-263

-435

65%

-858

-1,142

33%

-995

115%

EBIT

206

86

-58%

805

417

-48%

464

90%

NPAT-MI

156

90

-43%

684

354

-48%

382

93%

Gross margin

11.5%

10.7%

 

7.5%

8.3%

 

7.6%

 

SG&A/net sales

6.5%

9.0%

 

3.9%

6.1%

 

5.2%

 

EBIT margin

5.1%

1.8%

 

3.6%

2.2%

 

2.4%

 

NPAT-MI margin

3.8%

1.8%

 

3.1%

1.9%

 

2.0%

 

Source: DGW, Vietcap




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