Here Group Ltd

HEREdata completeness 100%3 fiscal years on file

Data notes: no data for concept 'interestExpense'

The thesis, from the filings

Here Group Ltd earns about 23% on equity, far above its ~9% cost of capital, but has diluted owners by 59% over 3 years — a real edge showing up in the numbers. The estimate methods put fair value between $3.14 and $4.39 a share.Whether it’s worth owning at today’s price is the last question — and yours to answer, below.

i. The business — what you’d actually own
FigureFY 2023FY 2024FY 2025
Revenue$424.9M1$522.3M2$380.5M3
Net income−$15M4$53.1M5$50.1M6
Operating cash flow$32.5M7$38.9M8$25.7M9
Capital expenditure$794,00010$501,00011$432,00012
Free cash flow (derived)$31.7M7$38.4M8$25.2M9
Total debt$1.55M13
Cash & equivalents$105.2M14$108.9M15$115.9M15
Diluted shares103.9M170.0M165.2M

Superscripts are receipts. Each links to the SEC filing the number came from (full list at the bottom).

ii. Your slice — ownership made literal
If you owned
shares
Net assets behind them
$6.84
your share of equity
Profit it earned you last year
$3.03
Free cash flow it threw off
$1.53
Debt you’d be carrying
$0.09

10 shares is a claim on $6.84 of net worth that earned you $3.03 and generated $1.53 of cash last year, against $0.09 of debt.

iii. Is this a good business?
Moat signal · return on equity
23% avg · 3y
FY23 -49%FY24 75%FY25 44%

It earned about 23% on equity, year after year, against a ~9% cost of capital — the footprint of real pricing power. Competition usually drags returns like this back down; here it hasn't.

seeing a moat in the numbers →
Management signal · capital allocation
+59% shares · 3y

Share count is up 59% over 3 years — owners have been diluted. Worth asking what they got for it. Total debt has held roughly steady.

reading capital allocation →

Signals, not verdicts — read from the filings above. Numbers don’t prove a moat; they show its footprint. You decide.

iv. What it’s worth — engine v0.1.0

The 3 estimate methods that apply put fair value between $3.14 and $4.39 a share. They rest on different assumptions, so where they diverge is the story; the Graham Number is a stricter floor, not a target.

DCF · Growth Exit 10Y
$4.39
assumptions (10)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • terminalGrowth2.5%
  • projectionYears10
  • fcfGrowth5.0%
  • fcfBase$31.7M
DCF · Growth Exit 5Y
$4.1
assumptions (10)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • terminalGrowth2.5%
  • projectionYears5
  • fcfGrowth5.0%
  • fcfBase$31.7M
Earnings Power Value
$3.14
assumptions (8)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • normalizedEarnings$50.1M
  • growthAssumed0.0%
Graham Number
$2.15
assumptions (1)
  • grahamMultiplier2250.0%

Different models answer different questions — which to trust when →

v. The price question — last, on purpose
Is today’s price fair?
See live price ↗
Type a price. The ledger answers.
Or set your own belief
FCF growth, next 5 years5.0%
Discount rate (WACC)8.93%
Terminal growth2.5%
At your growth, a share is worth $4.1
The three cases
Bear0.0%$3.43
Base5.0%$4.1
Bull10.0%$4.89

Bear/base/bull growth = 0% / filed history / history + 5pp. Type a price to see the return each case implies.

Default growth 5.0%= this company’s own filed history (median-to-median FCF CAGR, clamped 0–20%). Your adjustments are recorded anonymously. They become the “what do owners actually believe” dataset.

Sources — the receipts
  1. 20-F · period ending 2023-06-30 · accession 0001013762-23-007052 (Revenues)
  2. 20-F · period ending 2024-06-30 · accession 0001213900-24-073574 (Revenues)
  3. 20-F · period ending 2025-06-30 · accession 0001213900-25-104390 (Revenues)
  4. 20-F · period ending 2023-06-30 · accession 0001013762-23-007052 (NetIncomeLoss)
  5. 20-F · period ending 2024-06-30 · accession 0001213900-24-073574 (NetIncomeLoss)
  6. 20-F · period ending 2025-06-30 · accession 0001213900-25-104390 (NetIncomeLoss)
  7. 20-F · period ending 2023-06-30 · accession 0001013762-23-007052 (NetCashProvidedByUsedInOperatingActivities)
  8. 20-F · period ending 2024-06-30 · accession 0001213900-24-073574 (NetCashProvidedByUsedInOperatingActivities)
  9. 20-F · period ending 2025-06-30 · accession 0001213900-25-104390 (NetCashProvidedByUsedInOperatingActivities)
  10. 20-F · period ending 2023-06-30 · accession 0001013762-23-007052 (PaymentsToAcquirePropertyPlantAndEquipment)
  11. 20-F · period ending 2024-06-30 · accession 0001213900-24-073574 (PaymentsToAcquirePropertyPlantAndEquipment)
  12. 20-F · period ending 2025-06-30 · accession 0001213900-25-104390 (PaymentsToAcquirePropertyPlantAndEquipment)
  13. 20-F · period ending 2025-06-30 · accession 0001213900-25-104390 (ShortTermBorrowings)
  14. 20-F · period ending 2023-06-30 · accession 0001213900-24-073574 (CashAndCashEquivalentsAtCarryingValue)
  15. 20-F · period ending 2024-06-30 · accession 0001213900-25-104390 (CashAndCashEquivalentsAtCarryingValue)