KBC - Profit decline in H1 due to YoY lower IP land handovers - Earnings Flash
  • 2024-07-31T00:00:00
  • Company Research
  • KBC’s H1 2024 revenue and NPAT-MI were VND1.0tn (USD35mn; -77% YoY) and VND151bn (USD6.1mn; -92% YoY), respectively. The earnings decline YoY is mainly due to a significant decrease in IP land handovers to 15 ha in H1 2024 (vs 132 ha in H1 2023 and vs our 2024F forecast of 111 ha) as KBC has a limited amount of readily leasable land, while its upcoming IP projects have yet to launch. 
  • We foresee potential downside risks to our 2024F forecasts as the land sales progress YTD is slower than our expectations, pending a fuller review.  
  • In cumulative H1 2024, KBC recorded new land sales of around 17 ha in the Nam Son Hap Linh IP (NSHL), among which are 14 ha from Foxconn and 3 ha from Talway. We estimate the unbilled backlog at end-Q2 2024 to be 39 ha, among which are 33 ha from the NSHL IP and 6 ha from the Quang Chau IP. Additionally, KBC’s remaining leasable IP land among its operating IPs, including the NSHL & Tan Phu Trung IPs, is around 167 ha as of end-Q2 2024.
  • For the residential segment, KBC handed over around 16,000 sqm of NSA in the Nenh Town social housing project (Bac Giang, 12.6 ha with 7,000 units in total; presales started in August 2023). 
  • There have been no new developments in Q2 2024 for KBC’s key residential projects, including the Trang Cat & Phuc Ninh UA. In addition, the Trang Due 3 IP is still awaiting its investment approval from the Prime Minister.

KBC’s H1 2024 results 

VND bn

Q2

Q2

YoY

H1

H2

YoY

2024F

H1 as % of 2024F

2023

2024

2023

2024

Net revenue

2,337

892

-62%

4,551

1,044

-77%

5,313

20%

- IP

2,473

532

-79%

4,541

532

-88%

4,382

12%

- UA

9

204

24x

29

219

7.4x

373

59%

- Others

-145

156

N.M.

-21

294

N.M.

558

53%

Gross profit

1,654

465

-72%

3,199

539

-83%

3,350

16%

SG&A expenses

-351

-166

-53%

-596

-280

-53%

-769

36%

EBIT

1,303

299

-77%

2,602

258

-90%

2,582

10%

Financial income

137

109

-20%

292

177

-39%

292

61%

Financial expense

-155

-55

-64%

-287

-110

-62%

-480

23%

Net income from affiliates

6

-5

N.M.

1

-12

N.M.

76

N.M.

Net other income

0

34

N.M.

-4

31

N.M.

0

N.M.

PBT

1,291

382

-70%

2,605

345

-87%

2,470

14%

NPAT-MI

980

237

-76%

1,921

151

-92%

1,767

9%

 

 

 

 

 

 

 

 

 

GPM

70.8%

52.1%

 

70.3%

51.6%

 

63.1%

 

- IP

71.1%

69.5%

 

71.0%

69.5%

 

65.6%

 

- UA

123.8%

7.1%

 

60.3%

9.0%

 

46.3%

 

OPM

55.8%

33.5%

 

57.2%

24.8%

 

48.6%

 

NPM

41.9%

26.6%

 

42.2%

14.5%

 

33.3%

 

Source: KBC, Vietcap forecast (last updated May 22, 2024)

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