GVR - 2023 profits in line with expectations – Earnings Flash
  • 2024-01-31T00:00:00
  • Company Research
  • GVR announced Q4 2023 results with revenue of VND7.6tn (USD312mn; -17% YoY and +23% QoQ) and NPAT-MI of VND1.2tn (USD48mn; +19% YoY and +3.7x QoQ). GPM improved to 21.1% in Q4 2023 from 19.9% in Q3 2023 due to rubber’s selling price and gross margin recovery.
  • In 2023, GVR’s revenue declined 13% YoY to VND22.1tn (USD909mn), while its NPAT-MI fell 33% YoY to VND2.6tn (USD106mn), completing 98% of our forecast. Pending a fuller review, we anticipate no significant changes to our 2024F NPAT-MI forecast of VND3.1tn (USD129mn; +21% YoY). 
  • Rubber latex revenue declined 7% YoY to VND16.8tn (USD692mn) in 2023, accounting for 76% of total revenue. Meanwhile, the segment’s GPM was 20.8% in 2023 vs 26.2% in 2022 and our forecast of 21.8%. Although GVR has not released a breakdown of its sales volume and average selling price (ASP), we believe the decline in revenue was mainly driven by a lower ASP YoY as Vietnam’s rubber export ASP was down 12.7% YoY in 2023 to ~USD1,350/ton. China continues to be the main driver for Vietnam and GVR’s rubber exports as the country accounted for 79% of Vietnam’s rubber export in 2023 with a 6.6% increase in volume but down 4.8% in value. 
  • Net income from affiliates (mainly from GVR’s major wood affiliate MDF VRG Dongwha) was negative VND201bn (USD8.3mn) in 2023 compared to the 2022 profit of VND204bn (USD8.3mn) and our forecast of VND244bn (USD10mn) in loss. The slowdown in consumption of wood and wooden products was the main reason in declining profit. 
  • Net other income in 2023, which accounted for 33% of GVR’s PBT, was VND1.4tn (USD57mn; +4% YoY), of which GVR recognized VND689bn (USD28mn) of income from tree liquidation and VND561bn (USD23mn) from compensation (mainly from VSIP III).

GVR’s 2023 results

VND bn

Q4 

2022

Q4 

2023

YoY

2022

2023

YoY

2023F

2023 as % of 2023F

Net revenue

9,119

7,591

-17%

25,421

22,080

-13%

22,490

98%

  • Rubber latex 

7,572

6,065

-20%

18,113

16,822

-7%

17,197

98%

  • Rubber products

-37

131

N.M.

790

428

-46%

395

108%

  • Wood

833

660

-21%

3,930

2,342

-40%

2,359

99%

  • IP

239

226

-6%

851

814

-4%

868

94%

  • Others

511

508

-1%

1,736

1,674

-4%

1,671

100%

Gross profit

1,868

1,603

-14%

6,390

4,749

-26%

4,982

95%

SG&A expenses

-785

-885

13%

-2,349

-2,460

5%

-2,137

115%

EBIT

1,084

718

-34%

4,041

2,290

-43%

2,846

80%

Financial income

245

351

43%

894

1,186

33%

1,024

116%

Financial expense

-226

-131

-42%

-694

-530

-24%

-561

95%

Net income from affiliates

34

85

154%

204

-201

N.M.

-244

82%

Net other income

554

649

17%

1,323

1,380

4%

950

145%

PBT

1,690

1,672

-1%

5,768

4,124

-29%

4,015

103%

NPAT-MI

975

1,164

19%

3,882

2,585

-33%

2,634

98%

 

 

 

 

 

 

 

 

 

GPM

20.5%

21.1%

 

25.1%

21.5%

 

22.2%

 

OPM

11.9%

9.5%

 

15.9%

10.4%

 

12.7%

 

NPM

10.7%

15.3%

 

15.3%

11.7%

 

11.7%

 

Source: GVR, Vietcap forecast (last updated January 3, 2024)

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