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HK Equities · Finance research note

HKEX 0752 - Pico Far East Holdings 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.)* -2.32%
Risk / Std Dev (Ann.)* 22.66%
1-Year Price Return* -4.63%

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

Metric Value
Last Price HK$2.25
52-Week Range HK$2.14 – HK$2.96
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$7.21B HK$6.33B
Net income Reported net income HK$436.03M HK$357.57M
Total assets Year-end reported balance HK$6.25B HK$5.71B
Shareholders’ equity Year-end reported balance HK$2.55B HK$2.29B
Net margin Net income ÷ revenue 6.05% 5.65%
Asset turnover Revenue ÷ total assets 1.1536x 1.1086x
Equity multiplier Total assets ÷ shareholders’ equity 2.4527x 2.4901x
ROE Net margin × asset turnover × equity multiplier 17.12% 15.60%

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$7.21B
Prior annual revenue HK$6.33B
EBIT HK$575.38M
Tax rate 20.35%
NOPAT = EBIT × (1 − tax rate) HK$458.28M
Forecast start-growth basis 13.92%
Forecast policy latest reported annual revenue growth, bounded to -10.00% / 15.00%

Step 2 — Calculate FCFF

Current FCFF building block Value
NOPAT HK$458.28M
Add: depreciation & amortisation HK$102.22M
Less: capital expenditure -HK$46.81M
Less/(add): working-capital cash-flow movement -HK$231.28M
Current unlevered FCFF HK$282.41M

Explicit FCFF forecast

Forecast year Revenue growth NOPAT D&A Capex Change in NWC FCFF Present value
1 13.92% HK$522.07M HK$116.45M -HK$53.33M -HK$263.47M HK$321.72M HK$311.68M
2 11.06% HK$579.84M HK$129.33M -HK$76.75M -HK$292.63M HK$339.79M HK$308.97M
3 8.21% HK$627.44M HK$139.95M -HK$102.02M -HK$316.65M HK$348.72M HK$297.61M
4 5.35% HK$661.04M HK$147.44M -HK$127.46M -HK$333.61M HK$347.41M HK$278.29M
5 2.50% HK$677.57M HK$151.13M -HK$151.13M -HK$341.95M HK$335.62M HK$252.33M

Step 3 — Determine the Discount Rate (WACC)

WACC input Value
Risk-free rate 4.71%
Equity risk premium assumption 5.50%
Beta 0.52
Cost of equity 7.55%
Pre-tax cost of debt 3.87%
WACC 6.54%
WACC validation requires assumption review

Step 4 — Estimate Terminal Value

Terminal-value input Value
Perpetuity growth rate 2.50%
Terminal value HK$8.51B
Implied terminal EV / EBITDA 8.49x
Terminal value as % of enterprise value 81.05%

Step 5 — Discount Cash Flows to Enterprise Value

Enterprise-value component Value
Present value of explicit FCFF HK$1.45B
Present value of terminal value HK$6.20B
Indicated enterprise value HK$7.64B
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$7.64B
Less: gross interest-bearing debt HK$854.39M
Add: cash and equivalents HK$2.26B
Add: affiliate investments HK$0.00
Less: minority interests HK$4.50M
Indicated common equity value HK$9.04B

Step 7 — Calculate Indicative Value Per Share

Per-share output Value
Shares used 1,254,101,084.00
Share-count basis reported diluted weighted-average shares
Current market price HK$2.31
DCF indicative value per share HK$7.21
Indicative value vs. market price 212.18%

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 16:35:14.076721 UTC; latest reported fiscal period: 2025-10-31 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 -17.91% -18.18%
Adjusted R² 0.08 0.07
Annualised residual volatility 21.91% 21.86%
Factor loading (t-statistic) FF3 FF5
Market excess return (Mkt-RF) 0.51 (4.11) 0.55 (4.09)
Size (SMB) 0.26 (1.41) 0.34 (1.49)
Value (HML) 0.32 (1.86) 0.25 (1.31)
Profitability (RMW) NM -0.13 (-0.52)
Investment (CMA) NM 0.21 (0.77)

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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