Friday, 1 March 2013

Cuscapi Bhd - Ceasing coverage


Period   4Q12/FY12

Actual vs. Expectations    The reported FY12 revenue and net profit of RM60.2m and RM6.4m respectively came in on the dot of our expectations, making up 98.0% and 100.0% of our full year estimates.

Dividends   A 1.5 sen interim dividend less tax was declared in the quarter for FY13, which was also equivalent to the FY12’s distribution. It translates into a decent net dividend yield of 3.4%.

Key Result Highlights    QoQ, the 4Q12 NP improved significantly by 47.2% despite a 2.2% decline in sales. The NP margin edged higher by 3.8ppt due to a lower operating expenses-to-sales ratio of 42% vs. 51% in 3Q12.

YoY, the 4Q12 revenue was up marginally by 5.4% mainly driven by its Malaysian operation, while sales in the region improved 11.6% YoY. However, the 4Q12 NP was down by 10.7% YoY given a higher cost of sales that dragged down the GP margin by 5.3ppt to 54.0%.

The FY12 revenue increased by 12.4% YoY buoyed by the higher sales from all the regions (Malaysia, +8.4%, South East Asia, +14.8% and China, +27.6%). However, the FY12 NP decreased by 26.1% due to higher operating expenses arising from the continuous investment in regional offices and capacity expansion.

Outlook   Although FY12 showed a continued growing revenue trend, the NP saw a decline YoY. The historical trends indicate that the company’s quarterly earnings are unpredictable, and we believe it may be due to: 1) the delay in recognising projects earnings; and 2) a higher operating cost due to the continuous investment in its regional expansion.

Rating CEASED COVERAGE

Due to the reasons mentioned above as well as a reallocation of resources, we are ceasing coverage on Cuscapi. Our previous TP of RM0.36 implied a 17.0x-16.1x PER valuations on its forward earnings estimates.

Risks   Delay in its project implementations.

Source: Kenanga

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