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HK Equities · Finance research note

HKEX 1083 - Towngas Smart Energy Co. Ltd.

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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.)* -21.88%
Risk / Std Dev (Ann.)* 21.98%
1-Year Price Return* -23.09%

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

Metric Value
Last Price HK$3.14
52-Week Range HK$2.95 – HK$4.32
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$20.91B HK$21.31B
Net income Reported net income HK$1.59B HK$1.61B
Total assets Year-end reported balance HK$55.21B HK$53.04B
Shareholders’ equity Year-end reported balance HK$25.72B HK$23.45B
Net margin Net income ÷ revenue 7.58% 7.54%
Asset turnover Revenue ÷ total assets 0.3788x 0.4018x
Equity multiplier Total assets ÷ shareholders’ equity 2.1463x 2.2622x
ROE Net margin × asset turnover × equity multiplier 6.16% 6.85%

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$20.91B
Prior annual revenue HK$21.31B
EBIT HK$2.81B
Tax rate 19.30%
NOPAT = EBIT × (1 − tax rate) HK$2.27B
Forecast start-growth basis -1.89%
Forecast policy latest reported annual revenue growth, bounded to -10.00% / 15.00%

Step 2 — Calculate FCFF

Current FCFF building block Value
NOPAT HK$2.27B
Add: depreciation & amortisation HK$1.32B
Less: capital expenditure -HK$2.37B
Less/(add): working-capital cash-flow movement -HK$18.31M
Current unlevered FCFF HK$1.20B

Explicit FCFF forecast

Forecast year Revenue growth NOPAT D&A Capex Change in NWC FCFF Present value
1 -1.89% HK$2.23B HK$1.30B -HK$2.33B -HK$17.97M HK$1.18B HK$1.15B
2 -0.79% HK$2.21B HK$1.29B -HK$2.05B -HK$17.83M HK$1.43B HK$1.31B
3 0.31% HK$2.22B HK$1.29B -HK$1.80B -HK$17.88M HK$1.69B HK$1.47B
4 1.40% HK$2.25B HK$1.31B -HK$1.57B -HK$18.13M HK$1.97B HK$1.63B
5 2.50% HK$2.30B HK$1.34B -HK$1.34B -HK$18.59M HK$2.29B HK$1.79B

Step 3 — Determine the Discount Rate (WACC)

WACC input Value
Risk-free rate 4.71%
Equity risk premium assumption 5.50%
Beta 0.84
Cost of equity 9.34%
Pre-tax cost of debt 3.69%
WACC 5.64%
WACC validation requires assumption review

Step 4 — Estimate Terminal Value

Terminal-value input Value
Perpetuity growth rate 2.50%
Terminal value HK$74.59B
Implied terminal EV / EBITDA 17.77x
Terminal value as % of enterprise value 88.53%

Step 5 — Discount Cash Flows to Enterprise Value

Enterprise-value component Value
Present value of explicit FCFF HK$7.34B
Present value of terminal value HK$56.69B
Indicated enterprise value HK$64.04B
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$64.04B
Less: gross interest-bearing debt HK$17.33B
Add: cash and equivalents HK$2.50B
Add: affiliate investments HK$0.00
Less: minority interests HK$2.44B
Indicated common equity value HK$46.77B

Step 7 — Calculate Indicative Value Per Share

Per-share output Value
Shares used 3,929,521,000.00
Share-count basis reported diluted weighted-average shares
Current market price HK$3.30
DCF indicative value per share HK$11.90
Indicative value vs. market price 260.68%

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 1/4 evidenced checks
Lynch-inspired balance-and-growth checks 1/4 evidenced checks

Data lineage: Yahoo Finance public market and reported-statement data; retrieval timestamp: 2026-08-18 16:45:09.123419 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 -30.00% -32.48%
Adjusted R² 0.07 0.08
Annualised residual volatility 19.33% 19.10%
Factor loading (t-statistic) FF3 FF5
Market excess return (Mkt-RF) 0.46 (4.21) 0.50 (4.22)
Size (SMB) 0.06 (0.38) 0.21 (1.04)
Value (HML) 0.30 (1.96) 0.41 (2.45)
Profitability (RMW) NM 0.45 (2.11)
Investment (CMA) NM 0.17 (0.71)

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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