Monday, 13 April 2020

Stock Review – HARTA (5168) HARTALEGA HOLDING BERHAD

Bursa Malaysia - 5168
Bloomberg - HART:MK
Yahoo - 5168 .kl
Webpage - https://www.hartalega.com.my/




Sector : Health Care
Sub Sector : Healthcare Equipment & Supplies
Focus : Gloves

Company Profile

HARTA start their business in 1988, in 2018 base on Industry Comparison – Gloves it is the second largest glove manufacturing company operate in Malaysia behind TOPGLOV with 23.72 % Market Share base on 2018 revenue.

1) Operating Segment

HARTA business mainly comprises manufacturing and sale of latex gloves.

2) Geographical Area

HARTA 2019 revenue base on geometrical area of the customer are as follows:

1) North America – RM 1,528,310,615 (54.05 %)
2) Europe – RM 716,268,025 (25.33 %)
3) Asia (Excluding Malaysia) – RM 383,581,063 (13.56 %)
4) Australia – RM 93,394,444 (13.57 %)
5)  South America – RM 70,026,543 (2.48 %)
6) Middle East – RM 24,191,416 (0.86 %)
7) Malaysia – RM 10,038,861 (0.36 %)
8) Russia – RM 1,407,443 (0.05 %)

3) Major Customer

In 2019, 36.32 % (RM 760,313,317) of total revenue are from one major customer is North America.

CONS:
è Only 0.36 % of 2019 revenue is from Malaysia. With Convid 19 and restriction of movement around the world might affect the revenue of HARTA.
è 36.32 % of revenue from one customer in North America.




Financial Statement





HARTA had increased it Property, plant and equipment (PPE) by RM RM 306,776,368 of which mostly is transfer  from construction of new factory building and set up of new production plant and machinery. HARTA is planning to expand production and boost adoption of industry 4.0 technology to reduce dependency on manual workforce by 18 %. Besides that, there would be additional of 27 production lines which would be completed in phase from 2020. (source: New Straits Times )

Intangible asset are mainly for IT software (65.40 %) and patent rights (33.98 %). Only RM 142,765 or 0.62 % of intangible asset is for golf club membership which shall remove from the company asset.

HARTA trade receivable had increase by RM 52,368,199 from 2018 to 2019. However, the trade receivable past due had increase by RM 51,412,998.

PROS:
è  Adoption of industry 4.0 technology to reduce 18 % workforce
è  Additional 27 production line which completed in phase from 2020.

CONS:
è RM 142,765 from golf club membership is included in the intangible asset.
è Trade receivable increment is almost similar to increase in trade receivable past due




In 2019, RM 33,221,900 increase of share capital is due to exercise of options under ESOS and there is RM 809,185,774 of retained earning. HARTA is giving ESOS to employee who is confirmed in service and has at least 6 months of continue service within the group. As 31 March 2019 total number of outstanding options was RM 88,788,100.

Loan and borrowing had increase by RM 27,294,926 or 9.62 %. Besides that the interest also increase from 1.80% - 3.41% in 2018 to 2.15% - 4.27%. Interest rate of the loan is expected to decrease in 2020 due economy slowdown around the world. HARTA loan and borrowing all are in term of US Dollar.

RM 75,663,240 or 71.59 % of trade payable is denominated in US dollar.
HARTA had RM 125,614,922 of deferred tax liability which mainly due to differences between the carrying amount of property, plant, and equipment and its tax base. HARTA would not required to pay the tax before the PPE is sold.

PROS:
è  RM 125,614,922 of defer tax liability would not be pay to government unless the PPE is sold.

CONS:
è Giving ESOS to employee as of 31 March 2019 total number of outstanding options was RM 88,788,100.
è Loans and borrowing in term of US Dollar.
è 71.59 % of trade payable is denominated in US dollar.


Financial Ratio

Description
2019
2018
Different
Gross Profit Margin
25 %
26 %
-1 %
Net Profit Margin
16 %
18 %
-2 %
Interest Coverage Ratio
52.87
67.44
-14.57
Effective Tax
17 %
16 %
+1%

Others

Estimated monetary value of benefit in kind for key management personal had increase significantly from RM 378,796 (2018) to RM 17,029,482 (2019). This benefit in kind is not recognised in the consolidated financial statement.

CONS:
è RM 17,029,482 of estimated monetary value benefit in kind for key management in 2019 not recognised in the consolidated financial statement.


Warrant

The company does not issue any warrant to the market. Warrants available in Bursa are issued by investment banks.
HARTA issue ESOS to it employee worth of RM 88,788,100 in 31 March 2019.

Dividend and Bonus Issued for the from 2010 - 2019

Year
Dividend (RM)
Bonus Issue
Present Value (RM)
2010
0.19
1:2
0.024
2011
0.29

0.036
2012
0.19
1:1
0.048
2013
0.145

0.036
2014
0.14

0.035
2015
0.12
1:1
0.06
2016
0.08

0.04
2017
0.1

0.05
2018
0.082
1:1
0.082
2019
0.078

0.078

Average

0.081

Base on 13 April 2020 price RM7.42, HARTA had average dividend yield of 1.09%.

Relative Indicator

Price is based on 13 April 2020 closing price RM 7.42 and 2019 annual report.

55.83

0.675

10.99

Market Research

Date
Research House
Target Price
31-3-2020
7.40
26-3-2020
6.40
26-3-2020
6.09
26-3-2020
6.50
26-3-2020
5.99
25-3-2020
8.00
12-2-2020
6.20
12-2-2020
6.35

Average Target Price
6.61

FUTURES EXCHANGE

HARTA is one of the few stocks that trade in Bursa Future Exchange under Single Stock  Futures (SSFs) under the quote FHAR. Currently investor can trade the price of HARTA (long or short) for the spot month, the next calendar month and the next two calendar quarterly month. In the month of April now, investor can trade for April 2020, May 2020, June 2020 and September 2020.


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