NKG – Modest earnings in Q4 2023; FY2023 results trail our forecasts – Earnings Flash
  • 2024-01-31T00:00:00
  • Company Research
  • NKG reported Q4 2023 revenue of VND4.5tn (USD182.0mn; +5% QoQ & +4% YoY) and NPAT-MI of VND22bn (USD0.9mn, -5% QoQ, vs a VND414bn/USD8.6mn net loss in Q4 2022).
  • NKG’s core performance improved QoQ, with EBIT growing 113% QoQ which was driven by 1) galvanized steel sheet and steel pipe sales volume growing approximately 7% QoQ and 2) gross margin expanding to 1.7% from 0.8% in Q3 2023. For full-year 2023, NKG’s galvanized steel sheet and steel pipe sales volume dipped 2% YoY. 
  • Full-year 2023 revenue was VND18.6tn (USD759.0mn; -19% YoY) and NPAT-MI was VND117bn (USD4.8mn; vs a VND125bn/USD5.1mn net loss in 2022). As NKG’s 2023 revenue and NPAT-MI results trailed our expectations, we anticipate downside risk to our forecast, pending a more extensive review.

NKG’s 2023 results

VND bn

Q4 2022

Q3 2023

Q4 2023

QoQ

YoY

 2022

 2023

YoY

2023F

 2023 as % of 2023F

Net revenue

4,300

4,262

4,459

5%

4%

23,071

18,596

-19%

23,256

80%

Gross profit

-210

205

273

33%

N.M.

1,481

1,112

-25%

2,213

50%

SG&A expenses

-197

-170

-198

17%

1%

-1,388

-739

-47%

-1,291

57%

EBIT

-407

35

75

113%

N.M.

93

373

300%

922

40%

Financial income

47

79

43

-45%

-8%

303

230

-24%

260

89%

Financial expense

-101

-84

-89

5%

-12%

-503

-426

-15%

-403

106%

        Interest expense

-84

-60

-60

-1%

-29%

-262

-293

12%

-258

113%

Net other gain/loss

0

0

0

N.M.

N.M.

0

0

N.M.

0

N.M.

PBT

-461

30

30

2%

N.M.

-107

177

N.M.

779

23%

NPAT-MI

-414

24

22

-5%

N.M.

-125

117

N.M.

663

18%

Gross margin

-4.9%

4.8%

6.1%

 

 

6.4%

6.0%

 

9.5%

 

SG&A expenses

4.6%

4.0%

4.4%

 

 

6.0%

4.0%

 

5.6%

 

EBIT margin

-9.5%

0.8%

1.7%

 

 

0.4%

2.0%

 

4.0%

 

NPAT-MI margin

-9.6%

0.6%

0.5%

 

 

-0.5%

0.6%

 

2.8%

 

Source: NKG, Vietcap forecast (last updated February 22, 2023)

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