China Investment Daily Report

Image is Everything, China America Becomes a Dragon



China Vesting reconstituted its family of U.S. listed Chinese public company indexes on April 21, adding to the China Dragon Undervalued Index, China America Holdings.

 
 

When it comes to the perception of public companies, image is extremely important. Specifically, stocks that are considered "penny stocks" usually show characteristics of being startups with stories. Their chances of success and bringing in lasting returns for their investors are minimal at best. It is never good to generalize but there is a reason China Vesting tracks over 500 companies and of those we follow less than a dozen are considered "penny stocks". Of the companies that China Vesting does monitor most are listed on the Nasdaq or NYSE AMEX. This is exactly why when we first started researching China America Holdings (CAAH) it felt like a complete waste of time. Based on the April 20th closing price of $0.04 per share the expectation levels for the company were kept very low.

China America Holdings is in the business of selling and distributing assorted liquid coolants which are utilized in a variety of applications, primarily as refrigerants in air conditioning systems for automobiles, residential and commercial air conditioning systems, refrigerators, fire extinguishing agents and assorted aerosol sprays. The liquid coolant business may not seem like a very attractive industry. However, according to the State Information Center of China, the Chinese air-conditioning market is predicted to reach a sales volume of 25 million with a 10% rise year on year for the 2010 air-conditioning year. China also became the world's largest auto market last year, when total vehicle sales jumped 45 percent over 2008 to 13.6 million units.

The increased use of air conditioning in China coupled with the boom in car ownership can explain China America's revenue growth in the past two years. In 2007, China America produced $16.29 million in revenue. For the year ended 2008, revenue increased 113% to $34.968 million. Effective September 7, 2009, the company changed its fiscal year end from December 31 to September 30. However, for the sake comparison we'll utilize the calendar year numbers. Thus, during the calendar year 2009 China America reported revenue of $33.948 million.

On April 15, the company announced that its 56% owned China based subsidiary Shanghai AoHong Chemical Co., Ltd. ("Shanghai Aohong") has begun test run production at its newly constructed chemical production facility in Tianjin. The newly constructed facility is located in Tianjin, approximately 70 miles north of Beijing. The facility is expected to produce approximately 8,000 tons of a mixture of refrigerant chemicals per year, virtually doubling Shanghai Aohong's total annual capacity. At today's prices, management estimates the facility is capable of generating annual revenue of approximately U.S. $22 million. What impact this new facility has on the 2010 results is still unknown at this point.

What China Vesting does know is that as of February 12, 2010 China America has 159,810,792 shares of common stock issued and outstanding. Based on the April 20th closing price of $0.04 per share the current market capitalization is just $6.392 million. China America suffers from "penny stock" syndrome whereby the stock is too low to attract investors. From China Vesting's perspective we believe that the company is undervalued and if CAAH focused on improving its image (ever heard of a reverse stock split) the stock should outperform.

Examining the Balance Sheet  

Unlike most stocks that trade at the $0.04 levels, CAAH does not need cash to continue operating its business. As of December 31, 2009 the company had $2,326,153 in cash and $994,559 in restricted cash which totals $3,320,712. Accounts receivable stood at $2,597,670 while inventory levels were $2,123,835. Total current assets were $8,664,776 while total assets including property and equipment were $15,255,739 or $0.095 per share.

On the liabilities side the big item is the $4,120,244 note payable which is not a difficult debt to service considering the company's cash on hand. The total current liabilities are $6,674,000 which equates to net assets being $8,581,739 or $0.053 per share. This means that China America's assets are worth 34% more than the public market value of the company without factoring in the business which generates over $30 million dollars a year in business. Currently, the only problem is that CAAH does not make a lot of money but it also doesn't lose a lot of money.

Examining the Financial Statement  

For the past three years China America has produced revenue of $16.29 million (2007), $34.968 million (2008) and $33.948 million (2009) respectively. Net income during the same period has been a loss of $1.119 million (2007), loss of $561k (2008), and a loss of $633k (2009). It seems like in the past three years the company has just not been able to get over the hump. What seems to be the problem?

The gross profit margins in the past three years were 16.37% (2007), 8.33% (2008) and 9.24% (2009). At least the company has gross profits and is not in the business of selling things for less than they can produce them. The question to ask is what the impact from the new Tianjin facility means to the bottom line. We would hope that the newly constructed chemical production facility would be able to produce some profits to the bottom line.

In a press release dated April 15th the company states:

The facility is expected to produce approximately 8,000 tons of a mixture of refrigerant chemicals per year, virtually doubling Shanghai Aohong's total annual capacity. At today's prices, management estimates the facility is capable of generating annual revenue of approximately U.S. $22 million.

China America currently has three business segments:

  1. Distribution of bulk quantities of liquid coolants directly to customers who in turn resell the product. For three months ended December 31, 2009 this segment represented 44% of revenues.
  2. Sales of liquid coolants which had been purchased in bulk and repackaged into smaller qualities for resale. For three months ended December 31, 2009 this segment represented 50% of revenues.
  3. Custom mixing of various raw materials in accordance with customer specifications into a new product. For three months ended December 31, 2009 this segment represented 6% of revenues.

If the current capacity is $11 million and it doubled to $22 million we can assume that revenues in 2010 should be the 2009 figure of $33.948 million + the $11 million in additional revenue. That would mean 2010 revenue of $44.948 million representing growth of 32.4%. However, the biggest question remains if the company will report a net profit. It is important to keep things in perspective, CAAH's total company value is currently just $6.392 million. There is no profit (P) to the Price to Earnings Ratio (P/E) equation yet but that is also why China America's assets are worth 34% more than the public market value of the company.

Examining the Financial Statement  

It is going to be very interesting to see what becomes of China America's financials this year. With revenues in the $30-$40 million dollar range, if the company could squeeze out a net profit margin of just 5% the market would potentially value the company at 8-12 times earnings or even higher based on growth. That would equate to a market capitalization of $15-$24 million or $0.09-$0.15 per share. Which brings us to the next point...If China America wants to attract serious investors they are going to have to reverse split the stock.

159,810,792 shares of common stock issued and outstanding is just way too much. Reversing the shares 10 for 1 would cut the share count down to 15.98 million and the stock price to the $0.40 levels. However, if CAAH could produce a profit for 2010 then in our opinion the shares would move significantly higher. Addressing how the company looks is an important first step for the company but this moves lock step with generating profits.

China Vesting looks at CAAH and sees a $6.392 million company with net assets of $8,581,739 or $0.053 per share. The company has a total cash position of $3,320,712 and does not appear to need funding to keep its doors open. Owning shares of China America is similar to holding a call option on a $33.948 million business operation that has stated publicly that they will be able to double one of their business segments. Based on the April 20th closing price of $0.04 per share, we believe this $6.392 million dollar company is undervalued. It is for this reason that China Vesting has taken the unusual step of adding a "penny stock" to our China Dragon Undervalued Index.