HPG - Q4 2023 NPAT-MI improves QoQ; FY2023 results in line with forecast - Earnings Flash
  • 2024-01-30T00:00:00
  • Company Research
  • HPG released its official Q4 2023 results that are consistent with the preliminary results announced on January 22, including revenue of VND34.4tn (USD1.4n; +21% QoQ & +33% YoY) and NPAT-MI of VND3.0tn (USD121.3mn; +48% QoQ, vs VND2.0tn/USD81.3mn net loss in Q4 2022). 
  • We attribute the QoQ improvement in HPG’s results to 1) sales volume picking up across products as domestic construction activities entered the peak season towards the end of the year, as well as export demand recovering, and 2) margin expansion from a low base, driven by improvements in both sales volume and selling prices.
  • As domestic construction activities enter the year-end high season together with rising input material prices, HPG’s construction steel prices recorded 3 price increase events in Q4 2023, with a total increase of 6% vs end-September 2023. As of end-2023, HPG’s average domestic construction steel prices declined 5% compared to end-2022.
  • The benchmark selling price of hot-rolled-coil (HRC) – which is one of HPG's key products – inched up 8% in end-December 2023 vs end-September 2023 due to the expectation for a recovery in demand from China and other developed markets. 
  • HPG’s key input material prices also recovered in Q4 2023, with benchmark iron ore and hard coking coal prices up more than 10% and 15% as of end-December 2023 vs end-September 2023, respectively. Despite input prices increasing faster than selling prices, we believe HPG expanded its gross margin in Q4 2023 thanks to increasing sales volume and the company stocking up input materials at lower prices. We note that HPG and other steel companies had kept inventory low for most of 2023, after a heavy destocking period during late 2022 – early 2023. 
  • HPG's recorded full-year 2023 revenue of VND119.0tn (USD4.9bn; -16% YoY) and NPAT-MI of VND6.8tn (USD279.0mn, -19% YoY). As these results fulfilled 102% and 100% of our full-year forecast for revenue and NPAT-MI, respectively, we foresee insignificant change to our forecasts for HPG as stated in our last Update Report (dated November 3, 2023). 

Figure 1: HPG’s 2023 results

VND bn

Q4 2022

Q3 2023

Q4 2023

QoQ

YoY

2022

2023

YoY

2023F

2023 as % of 2023F

Net revenue

25,826

28,484

34,384

21%

33%

141,409

118,953

-16%

116,881

102%

        Steel

23,738

26,901

32,539

21%

37%

134,011

111,869

-17%

109,213

102%

        Real estate

398

64

279

335%

-30%

641

933

46%

897

104%

        Agriculture

1,690

1,519

1,566

3%

-7%

6,757

6,152

-9%

6,771

91%

Gross profit

-885

3,595

4,472

24%

N.M.

16,763

12,938

-23%

12,664

102%

SG&A expenses

-1,059

-879

-761

-13%

-28%

-3,685

-3,269

-11%

-3,475

94%

EBIT

-1,944

2,716

3,711

37%

N.M.

13,078

9,669

-26%

9,190

105%

Financial income

1,437

851

732

-14%

-49%

3,744

3,227

-14%

3,433

94%

Financial expense

-1,584

-1,438

-1,127

-22%

-29%

-7,027

-5,245

-25%

-4,730

111%

Net other gain/loss

13

46

69

50%

434%

128

142

11%

103

138%

PBT

-2,079

2,174

3,385

56%

N.M.

9,923

7,793

-21%

7,996

97%

NPAT

-1,999

2,000

2,969

48%

N.M.

8,444

6,800

-19%

6,796

100%

NPAT-MI

-1,992

2,005

2,973

48%

N.M.

8,484

6,835

-19%

6,828

100%

        Steel

-2,109

1,814

2,764

52%

N.M.

8,163

6,304

-23%

6,420

98%

        Real estate

152

34

88

155%

-42%

299

317

6%

286

111%

        Agriculture

-34

156

121

-22%

N.M.

22

215

856%

121

177%

Gross margin

-3.4%

12.6%

13.0%

 

 

11.9%

10.9%

 

10.8%

 

SG&A expenses

4.1%

3.1%

2.2%

 

 

2.6%

2.7%

 

3.0%

 

EBIT margin

-7.5%

9.5%

10.8%

 

 

9.2%

8.1%

 

7.9%

 

NPAT-MI margin

-7.7%

7.0%

8.6%

 

 

6.0%

5.7%

 

5.8%

 

Source: HPG, Vietcap forecast (last updated November 3, 2023)

Figure 2: HPG’s 2023 steel sales volume

HPG’s sales volume

(thousand tonnes)

Q1

2023

Q2 2023

Q3 2023

Q4 2023

Q4 2023 QoQ

%

Q4 2023

YoY

%

2022

2023

YoY %

2023 vs Vietcap’s 2023F

Vietcap’s 2023F

Vietcap’s 2024F

Construction steel

870

784

921

1,211

+31%

+48%

4,277

3,786

-11%

111%

3,400

(-20% YoY)

3,800

(+10% YoY)

HRC

482

734

766

801

+5%

+36%

2,626

2,783

+6%

99%

2,800

(+7% YoY)

2,800

(flat YoY)

Steel pipes

160

135

193

196

+2%

+14%

750

685

-9%

94%

726

(-3% YoY)

799

(+10% YoY)

Galvanized steel sheets

70

106

65

87

+34%

+12%

328

329

+0%

91%

360

(+10% YoY)

396

(+10% YoY)

Source: HPG, Vietcap forecast (last updated November 3, 2023)

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