HNI HNI Corporation
$30.70
Stable Earnings Power 65%
P/Adj-EPS × Normalized Multiple
Moderate · Conviction

Undervalued

Trading 31.6% below fair value

You pay $30.70
Bear $35.93
Fair $44.91
Bull $53.89
Bear $35.93 +17.0% $2.99 × 12x P/E
Fair $44.91 +46.3% $2.99 × 15x P/E
Bull $53.89 +75.5% $2.99 × 18x P/E

Key Value Driver

Normalized P/E multiple (15x base case)

Implied Market Multiple 10.3x

Summary

Applying a 15x P/E to adjusted EPS of $2.99, the base-case value is $44.91 per share. DDM cross-check: $22.69.

Warnings

The company's reported profits differ from official accounting profits by 170%. Check what costs are being left out of the adjusted number.
The company pays out 123% of its profits as dividends. That leaves little cushion — the dividend could be cut if business slows down.
Dividend-based valuation: $22.69 (below our primary estimate by 49%). Large gaps may signal the dividend doesn't reflect full earning power.

Key Risks

  • Growth DCF inappropriate — terminal value assumptions dominate
  • EV/EBITDA misleading for regulated businesses where capex is mandated
  • Regulatory risk is a fat tail not visible in normal multiples