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HK Equities · Finance research note

HKEX 2028 - Jolimark Holdings 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.) 147.03%
Risk / Std Dev (Ann.) 150.92%

Price Snapshot:

Metric Value
Last Price 0.132 HKD
Day Change 0.000 (+0.00%)

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$143.42M HK$149.74M
Net income Reported net income HK$-49.61M HK$-59.83M
Total assets Year-end reported balance HK$134.53M HK$206.14M
Shareholders’ equity Year-end reported balance HK$-42.12M HK$11.20M
Net margin Net income ÷ revenue -34.59% -39.96%
Asset turnover Revenue ÷ total assets 1.0661x 0.7264x
Equity multiplier Total assets ÷ shareholders’ equity -3.1940x 18.3986x
ROE Net margin × asset turnover × equity multiplier 117.78% -534.04%

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

FCFF DCF exception: Reported operating inputs do not support a stable FCFF DCF. This post deliberately does not publish a mechanical enterprise value or implied per-share value on an unsuitable basis.

Available valuation input Value
Last market price HK$1.75
Market capitalisation HK$1.29B
Revenue HK$143.42M
EBIT -HK$45.34M
Reported free cash flow -HK$536,000.00
FCF yield -0.04%
Net debt / EBITDA -2.99x

2.6 Investor-Style Research Screen

Educational screen Result
Buffett-inspired cash-quality checks not rated — FCFF DCF suitability or data-integrity condition not met
Lynch-inspired balance-and-growth checks not rated — FCFF DCF suitability or data-integrity condition not met

Data lineage: Yahoo Finance public market and reported-statement data; retrieval timestamp: 2026-08-18 16:58:03.724724 UTC; latest reported fiscal period: 2025-12-31 00:00:00. Financial institutions and REITs require sector-specific methods rather than a mechanical FCFF DCF. 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 6,335.95% 5,210.19%
Adjusted R² -0.01 -0.01
Annualised residual volatility 222.57% 221.96%
Factor loading (t-statistic) FF3 FF5
Market excess return (Mkt-RF) -0.18 (-0.14) -0.02 (-0.01)
Size (SMB) 2.20 (1.18) 2.95 (1.26)
Value (HML) -0.76 (-0.43) -0.09 (-0.05)
Profitability (RMW) NM 2.58 (1.03)
Investment (CMA) NM 0.80 (0.28)

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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