Contrarian Corpus
short seller full deck initial thesis
2020-04-02 · 68 pages

WD-40 Company WDFC

WD-40 is a promotional, no-moat lubricant company hiding a balance-sheet hole and bloated inventory behind a 28x EBITDA multiple — Spruce Point sees 55-60% downside to $75-$85.

N 5 Narrative
V 4 Visual
C 4 Craft
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Thesis

Spruce Point argues WD-40 is a 65-year-old, single-product lubricant business masquerading as a defensive compounder while facing structural decline in its core auto/bike repair channels, rising private-label competition, and regulatory pressure on its hazardous chemical formulation. On March 27, 2020 WD-40 drew down 100% of a $150m revolver — 15x larger than in 2008-2009 — which Spruce Point reads as a major balance-sheet hole masked by record 80-day inventory outstanding and 16.3% working-capital-to-sales strain. Governance concerns compound the case: aging executives, a family-tribal culture, a CEO-turned-Chairman, a new Chief Accounting Officer previously tied to a material weakness at Cymer, and PwC as auditor since ~1972. Trading at 6x sales, 28x EBITDA and 48x earnings versus specialty-chemical peers at ~10x EBITDA, Spruce Point models a $75-$85 target implying 55-60% downside.

SCQA

Situation

WD-40 is a 65-year-old single-product lubricant maker widely viewed as a recession-resistant compounder, trading near all-time highs at 6x sales and 28x EBITDA despite a $2.7bn market cap and only two sell-side analysts.

Complication

The company just maxed out a revolver 15x bigger than 2008's, inventories are at record highs, competitors offer substitutes 50-60% cheaper, and governance/accounting red flags surround an aging, tribal management team.

Resolution

Short WD-40: consensus sales, margin and EPS estimates must reset meaningfully lower as promotional pricing, bloated channel inventory and recession exposure collide with an unprecedented multiple.

Reward

Spruce Point sees shares falling 55%-60% to $75-$85, using a still-generous 2x sales / 12x EBITDA multiple versus consumer-staples and specialty-chemical peers.

The three reasons

  1. 1

    Record bloated inventory and full revolver drawdown expose a hole in the balance sheet

  2. 2

    Trading at 6x sales and 28x EBITDA is absurd for a no-moat, no-growth lubricant maker

  3. 3

    Family-tribal governance, accounting red flags and PwC auditor conflicts compound the risk

Primary demands

  • Sell / short WD-40 shares based on 55%-60% downside risk
  • Replace long-tenured auditor PwC given lack of industry focus
  • Scrutinize aggressive stock buybacks at inflated prices and insider ownership at record lows
  • Challenge sell-side consensus and aggressive 2020-2021 estimates

KPIs cited

EV / 2020E EBITDA
27.6x at WDFC vs. peer average 10.4x
EV / 2020E Sales
6.1x at WDFC vs. peer average 1.9x
P / 2020E EPS
38.3x at WDFC vs. peer average 15.3x
Days Inventory Outstanding
~80 days in Q1 2020 vs. ~40 days during 2008-09 crisis
Working capital / sales
16.3% currently vs. 8.6% in 2007
Revolver drawdown
Full $150m drawn Mar 2020 — 15x the $10m facility used in 2008-09
Net sales growth (Spruce Point case)
-3% to -8% vs. 1.3% consensus
EBITDA margin (Spruce Point case)
16.7%-18.6% vs. 21.7% consensus
Insider ownership
Record low 1.9% of shares outstanding
Buybacks as % of FCF since 2007
62% directed to repurchases at rising prices
International sales mix
63% today vs. 52% in last crisis; UK ~37% of total
Petroleum input cost share
33% of a can's COGS is petroleum-based specialty chemicals

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

  • Spruce Point short of Caesarstone (CSTE, 2015)
  • Spruce Point / Prescience Point short of Boulder Brands (BDBD, 2013)
  • Spruce Point short of Church & Dwight (CHD, 2019)
  • Spruce Point short of iRobot (IRBT, 2018-2019)

Composition what's on the 68 slides

Visual + textual elements counted across every slide in this deck. Hover a box for what that element is; click to see every slide in the corpus that uses it.

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Notes

Signature Spruce Point cover: a 3D-rendered 'Magic Lube Spray' knockoff shelf with a rat and discounted price tags — instantly legible short-thesis imagery. Deck uses side-margin thematic labels ('Growth Objectives Highly Likely To Disappoint', 'Family Tribal Culture') as a navigation device. Strong CEO-quote-contradiction: mocks Ridge's CNBC 'we're in the memories business' line. Page 3 is a reusable credibility slide cataloguing four prior successful shorts (CSTE, BDBD, CHD, IRBT). Page 64 is a model-worthy consensus-vs-Spruce-Point bridge table. Author attribution: firm is Spruce Point Capital Management; founder Ben Axler is the named principal voice though no single-signature block appears on the cover. Stake not disclosed (short position).