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HK Equities · Finance research note

HKEX 0668 - Hong Kong Catering Management Limited

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Evidence and analysis

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2. Company Fundamentals

2.3 Management

Role Metric
Consensus Rating N/A

2.4 Return

Metric Value
Expected Return (Ann.) 499.37%
Risk / Std Dev (Ann.) 134.77%

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$30.51B HK$24.71B
Net income Reported net income HK$2.55B HK$2.11B
Total assets Year-end reported balance HK$20.07B HK$16.60B
Shareholders’ equity Year-end reported balance HK$10.53B HK$8.96B
Net margin Net income ÷ revenue 8.34% 8.56%
Asset turnover Revenue ÷ total assets 1.5206x 1.4882x
Equity multiplier Total assets ÷ shareholders’ equity 1.9061x 1.8535x
ROE Net margin × asset turnover × equity multiplier 24.18% 23.60%

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$30.51B
Prior annual revenue HK$24.71B
EBIT HK$2.97B
Tax rate 10.45%
NOPAT = EBIT × (1 − tax rate) HK$2.66B
Forecast start-growth basis 15.00%
Forecast policy latest reported annual revenue growth, bounded to -10.00% / 15.00%

Step 2 — Calculate FCFF

Current FCFF building block Value
NOPAT HK$2.66B
Add: depreciation & amortisation HK$178.45M
Less: capital expenditure -HK$365.12M
Less/(add): working-capital cash-flow movement -HK$2.48B
Current unlevered FCFF -HK$2.55M

Explicit FCFF forecast

Forecast year Revenue growth NOPAT D&A Capex Change in NWC FCFF Present value
1 15.00% HK$3.06B HK$205.21M -HK$419.89M -HK$2.85B -HK$2.93M -HK$2.84M
2 11.88% HK$3.43B HK$229.58M -HK$409.71M -HK$3.19B HK$56.77M HK$51.52M
3 8.75% HK$3.73B HK$249.67M -HK$380.26M -HK$3.47B HK$127.03M HK$108.08M
4 5.62% HK$3.94B HK$263.71M -HK$332.68M -HK$3.66B HK$203.14M HK$162.03M
5 2.50% HK$4.04B HK$270.31M -HK$270.31M -HK$3.76B HK$278.91M HK$208.54M

Step 3 — Determine the Discount Rate (WACC)

WACC input Value
Risk-free rate 4.71%
Equity risk premium assumption 5.50%
Beta 0.39
Cost of equity 6.86%
Pre-tax cost of debt 2.28%
WACC 6.67%
WACC validation requires assumption review

Step 4 — Estimate Terminal Value

Terminal-value input Value
Perpetuity growth rate 2.50%
Terminal value HK$6.85B
Implied terminal EV / EBITDA 1.43x
Terminal value as % of enterprise value 90.39%

Step 5 — Discount Cash Flows to Enterprise Value

Enterprise-value component Value
Present value of explicit FCFF HK$527.34M
Present value of terminal value HK$4.96B
Indicated enterprise value HK$5.49B
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$5.49B
Less: gross interest-bearing debt HK$2.92B
Add: cash and equivalents HK$6.12B
Add: affiliate investments HK$0.00
Less: minority interests HK$184.07M
Indicated common equity value HK$8.51B

Step 7 — Calculate Indicative Value Per Share

Per-share output Value
Shares used 539,520,049.00
Share-count basis reported diluted weighted-average shares
Current market price HK$120.80
DCF indicative value per share HK$15.77
Indicative value vs. market price -86.95%

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 review required
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 2/4 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 16:31:53.635143 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

Factor-model exception: No verified adjusted-close issuer series is available for factor regression. No Fama–French loading or alpha estimate is published on an incomplete basis.

Factor models are descriptive in-sample exposure diagnostics, not forecasts, investment recommendations, or estimates of future returns. This is research and analysis only, not personalized financial advice.

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