Contrarian Corpus
short seller full deck initial thesis
2018-09-05 · 46 pages

Weis Markets, Inc. WMK

Weis Markets is the most expensive U.S. supermarket masking -1-2% organic decline with aggressive accounting and shrinking disclosures; Spruce Point sees 45-65% downside.

N 4 Narrative
V 3 Visual
C 3 Craft
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Thesis

Spruce Point argues Weis Markets, a family-controlled Pennsylvania supermarket chain, is structurally unable to compete with Aldi, Lidl, Walmart and Amazon/Whole Foods — prices sit 15-20% above peers and Aldi customer overlap has jumped from 22% to 36% in two years, while organic sales are actually declining 1-2% once acquisitions and fuel are stripped out. Management masks the deterioration by systematically removing product-level SSS disclosures, cycling auditors three times in four years, and making a Q1'18 cash-equivalents reclassification that inflated operating cash flow by a reported 550%. Insider buying preceded the accounting change, and the Weis-family-controlled board uses NYSE governance exemptions to rubber-stamp 10-15% pay raises despite 2017 being the worst year on record. At 22.9x P/E and 6.9x EBITDA, Weis is the priciest regional supermarket — Spruce Point targets $17.61-$26.42, implying 45-65% downside.

SCQA

Situation

Weis Markets is a family-controlled regional Pennsylvania supermarket whose shares ran from a 52-week low to a 52-week high in months as investors extrapolated recent reported financials at face value.

Complication

Forensic review shows organic sales declining 1-2%, gross margins at multi-year lows, Aldi customer overlap doubling, plus a Q1'18 accounting change and three auditor swaps in four years all masking deterioration.

Resolution

Sell the stock: Spruce Point is short and urges exit, flagging the most expensive supermarket in America trading well above recent takeout multiples despite no credible growth path.

Reward

Valuing 2018E EPS of $1.47 at a 12-18x multiple yields a $17.61-$26.42 price target — 45-65% downside from the $46.10 quote on September 5, 2018.

The three reasons

  1. 1

    Weis prices run 15-20% above peers while Aldi customer overlap doubled to 36%

  2. 2

    Q1'18 accounting change inflated operating cash flow 550%; three auditor swaps in four years

  3. 3

    Priciest U.S. supermarket at 22.9x P/E despite -1.1% organic growth

Primary demands

  • Sell WMK shares — Strong Sell recommendation
  • Demand restored product-level same-store-sales disclosures
  • Demand explanation of Q1'18 accounting change and auditor turnover
  • End NYSE governance exemptions that entrench Weis family control

KPIs cited

Price premium vs. peers (staples basket)
+19.7% in 2017, +15.6% in 2018 per Spruce Point price checks
Aldi customer overlap
36.2% of Weis customers also shopped Aldi in 12 months to July 2018, up from 22.1% in July 2016 (Earnest Research)
Lidl customer overlap
8.0% in July 2018 vs. 0.8% in July 2017 (Earnest Research)
12-month customer retention
10.7% at Weis vs. 15.9% at Aldi for the July 2017 cohort
Customer lifetime value (12 months)
$173.20 at Weis vs. $248.20 at Aldi
Organic sales growth (Spruce Point est.)
-0.5% in 2017, -2.0% LTM 6/30/18, -2.0%E 2018
Gross margin
26.7% in 2017, multi-year low vs. 27.8% in 2016
EBITDA margin
4.6% in 2017 vs. 5.6% in 2015
Normalized EPS growth
-33.5% in 2017, -20.2% LTM 6/30/18
Operating cash flow growth Q1'18
reported +550% YoY; Spruce Point pro-forma says ~74% after reclassification
Auditor turnover
3 auditors in 4 years; E&Y dismissed 2016 after suspending product-level SSS metrics
Glassdoor Positive Business Outlook
31-32% of Weis employees
Valuation multiples
22.9x LTM P/E and 6.9x LTM EBITDA vs. peer avg 17.7x / 7.9x
M&A takeout multiples
Peer deals averaged 0.3x sales, 6.4x EBITDA, 19.0x P/E

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's Tootsie Roll short (10/2017)
  • Spruce Point's Boulder Brands short (2013)

Composition what's on the 46 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

Classic Spruce Point short playbook: opens with satirical cover (rat beneath 'Not Cheery...O?' cereal boxes with 'You Always Pay More Here!' sale tag), then stacks evidence across competitive positioning (Aldi/Lidl overlap charts), forensic accounting (shrinking SSS disclosure table, auditor rotation, Q1'18 cash-equivalents reclassification), governance (Weis family control, non-equity culture, corporate jet), and valuation (peer multiples, precedent M&A). The 'Shrinking SSS Disclosures' matrix on page 25 is the signature slide — cells colored red with 'Stopped Disclosing' as the visual proof. Board's 'financial and operational success' claim for 2017 is used as the CEO-style contradiction. Precedents cited are Spruce Point's own wins (Tootsie Roll, Boulder Brands), used as self-marketing and analogue for expected outcome. Stake not disclosed as a %, only 'short position'.