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HK Equities · Finance research note

HKEX 0393 - Glorious Sun Enterprises Ltd.

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2. Company Fundamentals

2.3 Management

Role Metric
Consensus Rating N/A

2.4 Return

Metric Value
Expected Return (Ann.)* 8.63%
Risk / Std Dev (Ann.)* 12.04%
1-Year Price Return* 7.59%

Latest Market Data (as of 2026-08-14, Hong Kong time):

Metric Value
Last Price HK$1.335
52-Week Range HK$1.25 – HK$1.43
Observation Count 245 trading days

The return and risk statistics use daily adjusted closes from the retrieved one-year price series and annualise daily moments using 252 trading days. The last price is the latest regular-market price reported for the stated date. Source: Yahoo Finance market data.

DuPont Model Analysis

The DuPont model decomposes return on equity (ROE) into three operating and capital-structure drivers:

ROE = Net Margin × Asset Turnover × Equity Multiplier

The comparison uses the latest two comparable annual periods available for the issuer, with reported statement amounts shown in HK$. Revenue and net income are income-statement flows; total assets and shareholders’ equity are year-end balance-sheet figures. This is a simplified year-end-balance DuPont comparison rather than an average-balance ROE calculation.

DuPont component Calculation FY2025 FY2024
Revenue Reported revenue HK$976.68M HK$910.17M
Net income Reported net income HK$75.18M HK$61.38M
Total assets Year-end reported balance HK$3.75B HK$3.56B
Shareholders’ equity Year-end reported balance HK$2.99B HK$2.75B
Net margin Net income ÷ revenue 7.70% 6.74%
Asset turnover Revenue ÷ total assets 0.2607x 0.2554x
Equity multiplier Total assets ÷ shareholders’ equity 1.2542x 1.2954x
ROE Net margin × asset turnover × equity multiplier 2.52% 2.23%

Source: Yahoo Finance annual statements. Values are based on the two latest comparable annual periods returned by the source; fiscal period labels use the statement period-end year.

2.5 FCFF DCF Valuation

Valuation basis: This research model follows a five-year, unlevered FCFF DCF. It starts from reported annual operating inputs, forecasts revenue and operating cash conversion under an explicit mechanical policy, discounts FCFF at WACC, applies a Gordon-growth terminal value, and bridges enterprise value to an indicative common-equity value per share. It is an analytical estimate rather than a recommendation or personalised target price.

Step 1 — Forecast Operating Profit and NOPAT

Reported operating input Value
Revenue HK$976.68M
Prior annual revenue HK$910.17M
EBIT HK$105.75M
Tax rate 19.82%
NOPAT = EBIT × (1 − tax rate) HK$84.79M
Forecast start-growth basis 7.31%
Forecast policy latest reported annual revenue growth, bounded to -10.00% / 15.00%

Step 2 — Calculate FCFF

Current FCFF building block Value
NOPAT HK$84.79M
Add: depreciation & amortisation HK$9.63M
Less: capital expenditure -HK$2.31M
Less/(add): working-capital cash-flow movement HK$34.15M
Current unlevered FCFF HK$126.26M

Explicit FCFF forecast

Forecast year Revenue growth NOPAT D&A Capex Change in NWC FCFF Present value
1 7.31% HK$90.99M HK$10.33M -HK$2.48M HK$36.65M HK$135.49M HK$132.08M
2 6.11% HK$96.54M HK$10.96M -HK$4.71M HK$38.88M HK$141.67M HK$131.24M
3 4.90% HK$101.28M HK$11.50M -HK$7.13M HK$40.79M HK$146.44M HK$128.91M
4 3.70% HK$105.03M HK$11.92M -HK$9.66M HK$42.30M HK$149.59M HK$125.14M
5 2.50% HK$107.65M HK$12.22M -HK$12.22M HK$43.36M HK$151.01M HK$120.05M

Step 3 — Determine the Discount Rate (WACC)

WACC input Value
Risk-free rate 4.71%
Equity risk premium assumption 5.50%
Beta 0.09
Cost of equity 5.23%
Pre-tax cost of debt 6.58%
WACC 5.23%
WACC validation requires assumption review

Step 4 — Estimate Terminal Value

Terminal-value input Value
Perpetuity growth rate 2.50%
Terminal value HK$5.67B
Implied terminal EV / EBITDA 38.69x
Terminal value as % of enterprise value 87.33%

Step 5 — Discount Cash Flows to Enterprise Value

Enterprise-value component Value
Present value of explicit FCFF HK$637.42M
Present value of terminal value HK$4.39B
Indicated enterprise value HK$5.03B
Discounting convention mid-year for explicit FCFF; terminal value discounted at year-end five

Step 6 — Convert Enterprise Value to Equity Value

Equity bridge Value
Indicated enterprise value HK$5.03B
Less: gross interest-bearing debt HK$16.91M
Add: cash and equivalents HK$1.22B
Add: affiliate investments HK$0.00
Less: minority interests HK$26.10M
Indicated common equity value HK$6.21B

Step 7 — Calculate Indicative Value Per Share

Per-share output Value
Shares used 1,501,333,162.00
Share-count basis reported diluted weighted-average shares
Current market price HK$1.34
DCF indicative value per share HK$4.14
Indicative value vs. market price 208.72%

Model Integrity Checks

Check Result
Perpetuity growth is below the risk-free rate pass
Perpetuity growth is below WACC pass
WACC is within the configured operating-company range review required
Terminal-year FCFF is positive pass
Terminal capex converges to D&A pass
Terminal-value concentration within review band
Implied price differs from spot by more than 30% review required

2.6 Investor-Style Research Screen

Educational screen Result
Buffett-inspired cash-quality checks 4/4 evidenced checks
Lynch-inspired balance-and-growth checks 4/4 evidenced checks

Data lineage: Yahoo Finance public market and reported-statement data; retrieval timestamp: 2026-08-18 16:22:54.560481 UTC; latest reported fiscal period: 2025-12-31 00:00:00. Default assumptions: five-year forecast, mid-year discounting for explicit FCFF, a maximum 2.50% perpetuity-growth rate below both WACC and the risk-free rate, historical operating-ratio persistence, and capex convergence to D&A by year five. No sell-side consensus or management guidance is substituted for reported inputs. This is research and analysis only, not personalized financial advice.

2.7 Quantitative Factor Diagnostics

Model basis: Daily issuer USD excess returns are regressed in-sample using ordinary least squares on matching regional Fama–French factors. FF3 estimates market, size, and value loadings; FF5 adds profitability and investment. Coefficients are descriptive historical exposures, not predictions.

Estimation input Value
Regional factor set Asia Pacific ex Japan
Factor-return currency USD
Issuer-return basis USD adjusted total return
Estimation window 2025-08-20 to 2026-06-30
Aligned daily observations 210
Minimum observation requirement 120
Currency conversion for HK listings HKD adjusted close divided by daily USD/HKD close before simple daily return calculation

Fama–French Three-Factor and Five-Factor Results

Diagnostic FF3 FF5
Annualised alpha 0.55% -1.76%
Adjusted R² 0.10 0.11
Annualised residual volatility 11.44% 11.30%
Factor loading (t-statistic) FF3 FF5
Market excess return (Mkt-RF) 0.30 (4.59) 0.35 (5.06)
Size (SMB) 0.14 (1.46) 0.30 (2.51)
Value (HML) 0.22 (2.39) 0.21 (2.15)
Profitability (RMW) NM 0.14 (1.10)
Investment (CMA) NM 0.29 (2.03)

Definitions: Mkt-RF is the market return less the risk-free rate; SMB is small minus big; HML is high minus low book-to-market; RMW is robust minus weak profitability; CMA is conservative minus aggressive investment. Factor returns are sourced from the Kenneth R. French Data Library; issuer adjusted-return history is sourced from Yahoo Finance. For Hong Kong listings, adjusted HKD prices are converted into USD with daily USD/HKD closes before return calculation to match the USD regional factor basis. This is an in-sample historical regression; coefficients and t-statistics do not establish causation or predict future returns. This is research and analysis only, not personalized financial advice.

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