North Asia Strategic Holdings Limited (NAS)

NAS Holdings (‘Company’) distributes and services Surface Mount Technology (‘SMT’) equipment, semiconductor manufacturing equipment, and software on manufacturing control. Its customers include major telecom and electronic equipment manufacturers. It generates revenues from sales (97% of total) and leasing of these machines.

The company sources most of its supplies (81.5%) from Fuji corporation in Japan – making it sensitive to the Yen (a 3% change in JPY/HKD results in a 10% move in profits). It generates most of its sales from China (92%) and the balance from other Asian countries.

The pandemic didn’t adversely impact recent business results but the Sino-American trade war caused a spurt in orders by a major customer abruptly changing its manufacturing process. TTM Sales printed at $3.1b (2019: $2.4b) and ebitda was $213m (2019: $159m). Net profits were $136m (2019: $111m). Earnings were backed by strong free cash flows.

The financial position was very strong with net cash of $617m, net current assets (net of all obligations) of $575m, and net tangible assets of $714m.

The stock is selling for $172m ($0.63/share) or less than one-third of net current asset value (a proxy for liquidation value) and at one to two times earnings.

Management have paid a dividend only once in the last five years. This dividend of $115m, however, amounted to 67% of the current market capitalization. The equity has grown substantially since then.

In addition, management awarded themselves stock options amounting to 12.7% of issued shares, which can go up to 30%. The lowest exercise price is $0.82, however, which is 30% above the current market price. Even if all remaining options were issued for free, the low valuation is still startling.

While declines in demand for smartphones and other electronic products adversely impacts the company’s business, this is offset by the prospective demand for telecom station equipment and mobile devices compatible with 5G technology, which is being rolled out aggressively in China. Further, the company opened a new office in Singapore to expand sales in South East Asia.

Another clue to management’s optimism is the lack of impairment of $374m in goodwill despite using a 14% pre-tax discount rate.

On balance, this appears to be a grossly undervalued stock suitable as part of a conservative investor’s portfolio.


Notes:

$ represents Hong Kong $

TTM: Trailing twelve months

EBITDA: Earnings before interest, taxes, depreciation, and amortization