Floating Button
Home Capital Tong's Portfolio

Valuation of companies is ultimately about cash generation, not accounting profits

Tong Kooi Ong & Asia Analytica
Tong Kooi Ong & Asia Analytica • 11 min read
Valuation of companies is ultimately about cash generation, not accounting profits
Photo Credit: Bloomberg
Font Resizer
Share to Whatsapp
Share to Facebook
Share to LinkedIn
Scroll to top
Follow us on Facebook and join our Telegram channel for the latest updates.

This week, we are revisiting some basics in fundamental investing. We think it is timely, given the sea change in the macroeconomic environment. The world had, particularly in the past two decades, benefited greatly from cheap labour and cheap goods driven by globalisation, as well as cheap energy, thanks to the shale revolution — the combined result of which was years of low inflation that, in turn, drove the secular downtrend in interest rates. But this broad decline in interest rates — especially since the global financial crisis up till the Covid-19 pandemic — has ended, at least for the foreseeable future.

Globally, inflation is at a multi-decades high and looking to be stickier than most have expected. That would, in turn, keep interest rates higher for longer (though still relatively low by historical standards). Many still expect central banks to cut interest rates, once inflation is brought back under control. It may be so, but odds are that they may not return to pre-pandemic lows for some years. This would mean the period of ultra-cheap money is over, and that has broad implications for businesses and investors alike.

Ultra-cheap money had fuelled excessive speculations in risky assets — for instance, stocks without viable business models — and rewarded companies that expanded aggressively, including those with a “growth at all costs” strategy. Cheap money also distorted the efficiency of capital allocations — lowering the hurdle rates for investments (leading to unproductive and less productive investments) and sustained many zombie companies. Zombie companies are uncompetitive but kept afloat with the infusion of borrowings and low debt servicing costs.

×
The Edge Singapore
Download The Edge Singapore App
Google playApple store play
Keep updated
Follow our social media
© 2026 The Edge Publishing Pte Ltd. All rights reserved.