STK - Revenue up 14% QoQ, earnings suffer losses - Earnings Flash
  • 2024-07-22T00:00:00
  • Company Research
  • STK reported its Q2 2024 results with revenue increasing 14% QoQ, but NPAT declining VND56bn (vs Q1 2024’s marginal NPAT of VND1bn).
  • Although we anticipated minimal earnings for Q2 2024 due to constraints on sales volume from the automatic quality control system, the actual earnings fell short of our expectations due to a narrower price gap (selling price – input PET chip price) and FX losses.
  • For H1 2024, revenue and NPAT fulfilled 29% and 0% of our respective 2024 full-year forecasts. We foresee a downside risk to our full-year forecast, pending a fuller review.
  • According to STK, Q2 2024 orders recovered significantly to 9,000 tonnes (+70% QoQ; +15% YoY). However, the actual sales volume was 5,900 tonnes (+12% QoQ; -25% YoY) due to the automatic quality control system issues. In which, the contribution of recycled yarn has improved.
  • GPM dropped significantly to 3.2%, from 12.2% in Q1 2024. The decline was mainly due to a 5% QoQ cut in the blended price gap, while the input PET chip price increased by 8% QoQ.
  • SG&A/revenue fell from 7.4% in Q1 2024 to 5.1% in Q2 2024 as STK shifted to FOB export terms for most orders, allowing high shipping costs to be passed onto customers.
  • FX losses exacerbated overall losses, with STK incurring VND54bn (USD2.2mn) of FX losses as the USD/VND appreciated by 2% during Q2 2024. This impacted STK’s USD loans used to fund its Unitex factory. As of the end of H1 2024, STK had USD52mn (VND1.3tn) in outstanding USD-denominated debt.

STK’s H1 2024 results

 

Q2 2023

Q1 2024

Q2 2024

YoY

H1 2023

H1 2024

YoY

H1 as % of 2024F

2024F

Revenue

407

266

303

-25%

695

569

-18%

29%

1,995

Virgin yarn

177

159

157

-11%

299

316

6%

34%

944

Recycled yarn

230

107

146

-36%

396

253

-36%

24%

1,051

Gross profit

60

32

10

-84%

78

42

-46%

15%

285

Virgin yarn

4

6

-13

-427%

-8

-7

N.M

N/M

40

Recycled yarn

57

26

23

-59%

87

49

-43%

20%

245

Selling expenses

-4

-6

-2

-48%

-7

-8

11%

23%

-34

G&A expenses

-17

-14

-14

-18%

-31

-28

-10%

49%

-56

EBIT

40

13

-6

-115%

40

7

-83%

4%

195

Financial income

-6

6

8

N/M

9

14

62%

48%

29

Financial expenses

1

-18

-58

-5580%

-12

-75

531%

128%

-59

Other non-ops 

0

0

0

N/M

0

0

N/M

N/M

0

PBT

36

1

-55

-253%

39

-54

-239%

N/M

167

NPAT

38

1

-56

-248%

40

-55

-239%

N/M

154

Margins

 

 

 

 

 

 

 

 

 

Blended GPM

14.8%

12.2%

3.2%

 

11.3%

7.4%

 

 

14.3%

Virgin yarn GPM

2.3%

3.9%

-8.5%

 

-2.7%

-2.2%

 

 

4.2%

Recycled yarn GPM

24.6%

24.5%

15.8%

 

21.9%

19.4%

 

 

23.3%

SG&A/sales

5.0%

7.4%

5.1%

 

5.4%

6.2%

 

 

4.5%

EBIT margin

9.8%

4.8%

-1.9%

 

5.7%

1.2%

 

 

9.8%

EBITDA margin

15.4%

13.4%

-1.9%

 

3.4%

5.2%

 

 

16.5%

NPAT margin

9.2%

0.3%

-18.3%

 

5.7%

-9.6%

 

 

7.7%

Source: STK, Vietcap

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