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HK Equities · Finance research note

HKEX 0990 - Deep Source 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.)* -26.27%
Risk / Std Dev (Ann.)* 55.86%
1-Year Price Return* -35.96%

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

Metric Value
Last Price HK$0.575
52-Week Range HK$0.48 – HK$0.99
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$21.35B HK$40.91B
Net income Reported net income HK$719.66M HK$296.24M
Total assets Year-end reported balance HK$22.63B HK$18.98B
Shareholders’ equity Year-end reported balance HK$7.33B HK$6.12B
Net margin Net income ÷ revenue 3.37% 0.72%
Asset turnover Revenue ÷ total assets 0.9435x 2.1560x
Equity multiplier Total assets ÷ shareholders’ equity 3.0872x 3.1031x
ROE Net margin × asset turnover × equity multiplier 9.82% 4.84%

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$21.35B
Prior annual revenue HK$40.91B
EBIT HK$954.65M
Tax rate 11.20%
NOPAT = EBIT × (1 − tax rate) HK$847.69M
Forecast start-growth basis -10.00%
Forecast policy latest reported annual revenue growth, bounded to -10.00% / 15.00%

Step 2 — Calculate FCFF

Current FCFF building block Value
NOPAT HK$847.69M
Add: depreciation & amortisation HK$34.94M
Less: capital expenditure -HK$6.75M
Less/(add): working-capital cash-flow movement HK$995.59M
Current unlevered FCFF HK$1.87B

Explicit FCFF forecast

Forecast year Revenue growth NOPAT D&A Capex Change in NWC FCFF Present value
1 -10.00% HK$762.92M HK$31.45M -HK$6.07M HK$896.03M HK$1.68B HK$1.60B
2 -6.88% HK$710.47M HK$29.28M -HK$11.56M HK$834.43M HK$1.56B HK$1.35B
3 -3.75% HK$683.82M HK$28.19M -HK$16.82M HK$803.14M HK$1.50B HK$1.17B
4 -0.63% HK$679.55M HK$28.01M -HK$22.36M HK$798.12M HK$1.48B HK$1.05B
5 2.50% HK$696.54M HK$28.71M -HK$28.71M HK$818.07M HK$1.51B HK$976.14M

Step 3 — Determine the Discount Rate (WACC)

WACC input Value
Risk-free rate 4.71%
Equity risk premium assumption 5.50%
Beta 1.05
Cost of equity 10.48%
Pre-tax cost of debt 7.78%
WACC 10.25%
WACC validation within standard range

Step 4 — Estimate Terminal Value

Terminal-value input Value
Perpetuity growth rate 2.50%
Terminal value HK$20.02B
Implied terminal EV / EBITDA 24.62x
Terminal value as % of enterprise value 66.62%

Step 5 — Discount Cash Flows to Enterprise Value

Enterprise-value component Value
Present value of explicit FCFF HK$6.16B
Present value of terminal value HK$12.29B
Indicated enterprise value HK$18.45B
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$18.45B
Less: gross interest-bearing debt HK$572.26M
Add: cash and equivalents HK$2.35B
Add: affiliate investments HK$0.00
Less: minority interests HK$1.07B
Indicated common equity value HK$19.16B

Step 7 — Calculate Indicative Value Per Share

Per-share output Value
Shares used 13,891,125,000.00
Share-count basis reported diluted weighted-average shares
Current market price HK$0.58
DCF indicative value per share HK$1.38
Indicative value vs. market price 137.78%

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 pass
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 16:42:18.763370 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 -56.92% -55.08%
Adjusted R² 0.10 0.10
Annualised residual volatility 52.84% 52.64%
Factor loading (t-statistic) FF3 FF5
Market excess return (Mkt-RF) 1.38 (4.59) 1.23 (3.80)
Size (SMB) 0.52 (1.19) 0.13 (0.23)
Value (HML) 1.46 (3.50) 1.59 (3.41)
Profitability (RMW) NM 0.01 (0.01)
Investment (CMA) NM -0.82 (-1.23)

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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