Contrarian Corpus
short seller full deck initial thesis
2018-03-16 · 49 pages

Kratos Defense & Security Solutions KTOS

Kratos is an overhyped drone play run by executives tied to the Titan FCPA scandal; with the weakest margins in defense and a recent Director fraud indictment, we see 40%-70% downside.

N 4 Narrative
V 3 Visual
C 3 Craft
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Thesis

Kratos Defense & Security Solutions (NASDAQ: KTOS) has reinvented itself repeatedly — from the collapsed dotcom Wireless Facilities, through a reckless $1bn 2008-2012 M&A spree that destroyed value, to today's heavily-promoted unmanned aerial drone pitch. Spruce Point argues the drone story is largely hype: Kratos has spent only $63m on drone R&D and capex since 2013 versus AeroVironment's $255m, holds roughly 1% of unmanned market share, and touts experimental programs like LCASD where the Air Force pushes 82% of capital onto Kratos. CEO Eric DeMarco and CFO Deanna Lund both carry baggage from Titan Corp's $28.5m FCPA settlement, and a senior Kratos Director recently pled guilty in a $20m Army contract fraud scheme. Yet KTOS trades at 20x EBITDA and 70x P/E — the sector's richest multiples — despite below-average margins, 88% fixed-price revenue risk, and index-fund buying masking fundamental-investor outflows. Spruce Point demands the CEO and CFO resign and estimates 40%-70% downside to $3.15-$6.30 per share.

SCQA

Situation

Kratos Defense (NASDAQ: KTOS) is a mid-cap defense contractor that pivoted from a collapsed dotcom into C5ISR and now aggressively positions itself as a pure-play on unmanned aerial drones to justify peak valuation.

Complication

A 2008-2012 M&A binge destroyed $800m of value, drone R&D spend is meager versus peers, and CEO DeMarco and CFO Lund carry fraud baggage from Titan Corp, which paid $28.5m in FCPA fines.

Resolution

Spruce Point urges shareholders to sell and calls for the resignation of CEO Eric DeMarco and CFO Deanna Lund, citing abysmal compliance failures and a recent criminal conviction of a senior Kratos Director.

Reward

Valuing Kratos at 10x-12x EBITDA, 1.0x-1.5x book, or 20x-25x free cash flow — in line with weaker-quality defense peers — implies 40%-70% downside to a $3.15-$6.30 per share target.

The three reasons

  1. 1

    Management (DeMarco/Lund) tied to Titan Corp FCPA scandal; senior Kratos Director pled guilty to $20m Army contract fraud

  2. 2

    Drone story is hype: $63m Kratos R&D/capex since 2013 vs AeroVironment's $255m — only ~1% unmanned market share

  3. 3

    Trades at 20x/70x 2018E EBITDA/P/E — highest in defense — yet worst margins and 88% fixed-price contract risk

Primary demands

  • Resignation of CEO Eric DeMarco
  • Resignation of CFO Deanna Lund
  • Shareholders should sell — Strong Sell recommendation with 40%-70% downside
  • Address undocumented accounting of 'corporate activities' segment assets (~$127m not being depreciated)

KPIs cited

EV/EBITDA multiple (2018E)
KTOS 19.8x vs peer average 12.5x; 80.7x P/E when adjusted for undepreciated corporate assets
2018E EBITDA margin
KTOS 9.3% vs peer average 13.9%; below-average despite highest multiple
% revenue from fixed-price contracts
88% at KTOS — highest of peer set vs 45% average; exposes Kratos to cost overruns
LTM Free Cash Flow margin
-7.1% at KTOS vs +7% peer average; worst-of-breed cash generation
Drone R&D + capex since 2013
Kratos $63m vs AeroVironment $255m and Parrot SA $365m
Unmanned-system market share / DoD spend
Kratos ~1% — sub-scale versus positioning as drone pure-play
M&A value destruction 2008-2012
10 deals for ~$1bn contributed $801m sales / $129m EBITDA at acquisition; now $239m sales / $69m EBITDA losses post-divestitures
Diluted share dilution
+24% per annum since current management took control
Cumulative free cash flow under current management
-$25m
Loss accrual on contracts
Rose 500% between 2015 and 2016 (quietly disclosed)
LCASD program cost share
Kratos required to front 82% of capital — Air Force risk-transfer vehicle
Undepreciated 'corporate activities' assets
$127m not being depreciated; Spruce Point estimates GAAP earnings overstated by ~$2m at 2.5% depreciation

Pattern membership

Where this document fits across the library's 12 rhetorical / structural patterns. Orange cells are present in this deck; neutral cells are not.

Precedents cited

  • Titan Corp FCPA scandal ($28.5m settlement, DeMarco/Lund alumni)
  • Arthur Andersen / Enron (CFO Lund omitted Andersen from bio)
  • Spruce Point short of iRobot (2017, stock -20% Feb 2018)
  • Spruce Point short of AeroVironment (Nov 2017, -18%)
  • Spruce Point short track record: 9 CEO departures post-report (Gentex, Sabre, Intertain, Caesarstone, Greif, AMETEK, LKQ, Boulder Brands, Bazaarvoice)

Composition what's on the 49 slides

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Notes

Spruce Point short report with a memorable 'Target Locked: Ready To Fire Management' fighter-jet HUD cover — rare creative imagery for the genre. Calls for resignation of CEO DeMarco and CFO Lund by tying them to Titan Corp's $28.5m FCPA settlement and a recent $20m guilty plea by Kratos Director Dwayne Fulton. Leads with Spruce Point's own track record: a table of 9 prior shorts that resulted in CEO departures. Classic 'What company says vs what evidence shows' contradiction slide on page 21. Shareholder-base rotation slide (page 45) showing fundamental holders replaced by index/ETF flows is an interesting structural argument. Valuation bridge on page 49 presents three independent methods (EBITDA multiple, P/B, FCF multiple) all converging on 40%-70% downside.