Cellyan Biotechnology Co., Ltd

HKPDdata completeness 100%3 fiscal years on file
The thesis, from the filings

Cellyan Biotechnology Co., Ltd earns about 67% on invested capital, far above its ~9% cost of capital, but has diluted owners by 61% over 3 years — a real edge showing up in the numbers. The estimate methods put fair value between $0.7 and $0.94 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$12.6M1$16.7M1$20.3M1
Net income$998,1962$1.33M2−$27,0562
Operating cash flow$1.73M3−$394,3303$569,2143
Capital expenditure$114,6434$52,7364$69,9164
Free cash flow (derived)$1.61M3−$447,0663$499,2983
Total debt$1.3M5$1.88M5
Cash & equivalents$619,5756$748,7216
Diluted shares6.8M7.4M11.0M

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
$4.54
your share of equity
Profit it earned you last year
−$0.02
Free cash flow it threw off
$0.45
Debt you’d be carrying
$1.7

10 shares is a claim on $4.54 of net worth that earned you −$0.02 and generated $0.45 of cash last year, against $1.7 of debt.

iii. Is this a good business?
Moat signal · return on invested capital
67% avg · 3y
FY23 172%FY24 28%FY25 1%

It earned about 67% on invested capital, 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
+61% shares · 3y

Share count is up 61% over 3 years — owners have been diluted. Worth asking what they got for it. Total debt has risen 44% over the same window.

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 $0.7 and $0.94 a share. They rest on different assumptions, so where they diverge is the story.

DCF · Growth Exit 10Y
$0.77
assumptions (10)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • terminalGrowth2.5%
  • projectionYears10
  • fcfGrowth5.0%
  • fcfBase$499,298
DCF · Growth Exit 5Y
$0.7
assumptions (10)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • terminalGrowth2.5%
  • projectionYears5
  • fcfGrowth5.0%
  • fcfBase$499,298
Earnings Power Value
$0.94
assumptions (8)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • normalizedEarnings$998,196
  • growthAssumed0.0%
Graham Number
not applicable
diluted EPS missing or non-positive — Graham Number undefined

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 $0.7
The three cases
Bear0.0%$0.55
Base5.0%$0.7
Bull10.0%$0.89

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 2023-03-31 · accession 0001213900-25-076725 (Revenue)
  2. 20-F · period ending 2023-03-31 · accession 0001213900-25-076725 (ProfitLossAttributableToOwnersOfParent)
  3. 20-F · period ending 2023-03-31 · accession 0001213900-25-076725 (CashFlowsFromUsedInOperatingActivities)
  4. 20-F · period ending 2023-03-31 · accession 0001213900-25-076725 (PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities)
  5. 20-F · period ending 2024-03-31 · accession 0001213900-25-076725 (Borrowings)
  6. 20-F · period ending 2024-03-31 · accession 0001213900-25-076725 (CashAndCashEquivalents)