PVT - Robust recurring NPAT growth, in line with our expectation - Earnings Flash
  • 2024-01-29T00:00:00
  • Company Research
  • PVT released its Q4 2023 results with revenue of VND2.8tn (+13% YoY) and reported NPAT-MI of VND230bn (+10% YoY). Q4 2023 reported NPAT-MI growth YoY is due to (1) contributions from new vessels acquired, coupled with (2) 50% gross profit growth from the floating oil storage (FSO) & Other segment.
  • PVT delivered a reported NPAT-MI completing 99% of our full-year forecast. In 2023, revenue was VND9.5tn (+5% YoY), reported NPAT-MI of VND980bn (+14% YoY), and recurring NPAT-MI of VND882 (+30% YoY).
  • The robust growth in 2023 recurring NPAT-MI is due to (1) 29% YoY higher gross profits from the transportation business, thanks to new contributions of new tankers acquired in 2022 and 9M 2023, coupled with 5-15% YoY higher tanker rates. This outweighs (2) a 31% decrease in the FSO & Other segment driven by losing an O&M contract for FPSO Lewek Emas. Meanwhile, recurring NPAT completed 94% of our 2023 projection mainly due to a 14% higher-than-expected depreciation expense (which we attribute to the company’s fast depreciation policy).
  • For 2024’s outlook, we foresee a slight upside potential to our NPAT forecast, as we have not factored in one oil product tanker, named PVT Avira. This tanker has a capacity of 45,000 DWT, which contributes to 10% of PVT’s oil product/chemical tanker fleet capacity. As of our latest update report, we project reported NPAT-MI and recurring NPAT-MI growth of 22% and 27% in 2024, respectively, which is mainly due to the solid foundation in place after expanding its oil product/chemical and LPG fleet capacity by 67% and 56%, respectively, in 2023.
  • We currently expect the tanker rates for crude oil and the oil product market to be resilient in 2024 (flat YoY) as the tonne-miles demand growth still outpaces the tanker supply growth. The Aframax tanker time charter rate (a benchmark crude tanker rate) rebounded by 32% QoQ in Q4 2023 and ended 2023 slightly decreasing 2% YoY. Despite the slight drop, the Aframax rate in 2023 was still 113% higher than the 2017-2019 average. The medium range (MR) tanker (a benchmark oil product tanker) recovered by 7% QoQ, and ended 2023 increasing 33% YoY. The average time charter rates for MR in 2023 were 99% higher than the 2017-2019 average.

PVT’s 2023 results

VND bn

Q4 2023

YoY

FY 2023

YoY

% of Vietcap’s 2023F

Revenue

2,753

13%

9,487

5%

90%

  Transportation

2,149

20%

7,578

17%

83%

  FSO, trading & others

604

-8%

1,909

-26%

132%

Gross profit

501

14%

1,853

12%

93%

  Transportation

407

8%

1,530

29%

91%

  FSO, trading & others

95

50%

323

-31%

105%

Sales & marketing exp

-3

-37%

-13

4%

85%

General admin exp

-164

19%

-412

1%

98%

Operating profit (EBIT)

334

13%

1,428

16%

92%

Financial income

95

8%

373

69%

101%

Financial expenses

-138

67%

-469

49%

98%

  In which, interest expense

-107

44%

-343

60%

98%

Share profit/loss from associates

8

-5%

26

-5%

95%

Net other income/loss

57

0%

203

-29%

139%

NPAT-MI, reported

230

10%

980

14%

99%

NPAT-MI, recurring

207

84%

882

30%

94%

 

 

ppts change

 

ppts change

 

Gross profit margin

18.2%

+0.3

19.5%

+1.2

 

Sales & marketing % sales

0.1%

-0.1

0.1%

-0.0

 

General admin % sales

6.0%

+0.3

4.3%

-0.2

 

EBIT Margin

12.1%

+0.1

15.0%

+1.4

 

Reported NPAT-MI margin

8.3%

-0.2

10.3%

+0.9

 

Source: PVT, Vietcap. Note: Recurring NPAT = operating profit + interest income – interest expense + income from JVs (not accounting for FX gain/loss and profit from asset disposal).

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