Contrarian Corpus
activist letter follow up
2016-01-06 · 5 pages

Yahoo! Inc. YHOO

Three years of failed turnaround have collapsed Yahoo's Core Business; Starboard demands a competitive sale process and leadership change, or it will launch an election contest.

N 4 Narrative
V 2 Visual
C 2 Craft
Original source ↗

Thesis

Yahoo's $30.5bn market cap is almost entirely explained by its $30bn Alibaba stake plus Yahoo Japan, meaning the market now values the Core Search and Display business at effectively zero. Despite three years and $2.3bn of acquisitions under Marissa Mayer, Core Business adjusted EBITDA is on track to fall 72% from 2012 levels, with EBITDA margin collapsing from ~30% to ~9%, while operating costs have grown by $500m. Starboard argues a sale of the Core Business to strategic or financial buyers — whose interest the Board is allegedly ignoring despite Chairman Maynard Webb's public fiduciary pledge — would be far more tax-efficient than the proposed Core/Yahoo Japan spin. If the Board refuses significant change in management, composition and strategy, Starboard threatens an election contest to replace a majority of directors.

SCQA

Situation

Yahoo is a declining internet company whose $30.5bn market cap is almost entirely carried by a $30bn Alibaba stake and its Yahoo Japan interest; the Core Search and Display business is the operating heart.

Complication

Under Mayer, Core Business EBITDA is set to drop 72% from 2012 despite $2.3bn of acquisitions and $500m of added costs; the 'Yahoo Stub' trades near zero and the Board is ignoring credible inbound buyers.

Resolution

Run a real competitive sale process for the Core Business, change management and board composition, and compare sale proceeds against a stand-alone restructuring — or face a proxy contest to replace a majority of directors.

Reward

A tax-efficient sale or spin of the Core Business re-rates the Stub from ~zero toward its true value and unlocks the billions of discount currently embedded in Yahoo's share price.

The three reasons

  1. 1

    Yahoo Stub now trades near zero despite $30bn Alibaba stake inside a $30.5bn market cap

  2. 2

    Core Business EBITDA expected to decline 72% vs 2012 despite $2.3bn of acquisitions

  3. 3

    Credible buyers have approached Yahoo but the Board is ignoring the inbound interest

Primary demands

  • Run a competitive sale process for the Core Business and engage with inbound buyers
  • Replace current management, starting with CEO Marissa Mayer
  • Refresh Board composition and strategy
  • Abandon reliance on the planned Core Business / Yahoo Japan spin-off as the sole path
  • Deeply cut costs, exit unprofitable businesses, overhaul incentive compensation

KPIs cited

Core Business Adjusted EBITDA decline 2012 vs 2015E
~72% decline ($405m Q4'12 peak to ~$96m Q4'15E)
EBITDA margin
Fell from ~30% in 2012 to 9-12% in 2015
Acquisition spend under current management
Over $2.3 billion, mostly shut down
Annual operating cost increase
Approximately $500 million added despite declining revenue
Alibaba stake value
Over $30 billion vs. Yahoo market cap of ~$30.5 billion
Yahoo Stub value
Near zero as of early January 2016

Pattern membership

Where this document fits across the library's 12 rhetorical / structural patterns.

Notable slides (4)

Notes

Five-page letter on Starboard letterhead, signed by Jeffrey C. Smith (Managing Member). Single embedded chart on p.2 shows quarterly Core Business Adjusted EBITDA 2012-2015E with a red arrow visual emphasizing the 72% decline. Contains a direct verbatim quote of Chairman Maynard Webb from CNBC (Dec 9 2015) used to expose inconsistency with the Board's alleged stonewalling of buyers. Explicit proxy-contest threat in the closing section pushes this from pure 'letter' toward the pre-proxy stage of Starboard's 2016 Yahoo campaign; classified as follow_up because Starboard had been publicly engaged with Yahoo for over a year. Sum-of-parts logic is informal (Yahoo Stub = market cap minus Alibaba) rather than a full SOP table. No ownership stake disclosed in this document.