Contrarian Corpus
short seller research note follow up
2013-02-08 · 4 pages

Olam International Ltd. OLAM

Olam's Q2 2013 results confirm Muddy Waters' Strong Sell thesis: debt is spiraling (9.5x EBITDA), cash is burning, and management's acquisitions and Gabon project reveal haphazard planning.

N 3 Narrative
V 1 Visual
C 1 Craft
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Thesis

Muddy Waters reaffirms its Strong Sell on Olam International after Q2 2013 results showed conditions deteriorating along the lines of its November 2012 initial report. Free cash burn hit S$169.6 million, borrowings climbed 5.6% QOQ to S$8,836 million, and gross debt to LTM adjusted EBITDA rose to 9.5x with interest expense consuming 69.9% of operating cash flow. Muddy Waters argues Olam's core trading business is faltering (tonnage up 71.9% versus sales up only 24.3%, PAT ex-extraordinaries down 6.3%), its acquisition discipline is poor (the Seda Solubles deal echoes the troubled SK Foods purchase), and the Gabon urea fertilizer project is speculative and outside Olam's expertise. Block also uses CEO Sunny Verghese's own quote — 'I can give you any IRR you want' — to attack Olam's Level 3 valuation and accounting credibility.

SCQA

Situation

Olam International is a Singapore-listed agricultural supply-chain and trading company that has expanded aggressively through debt-funded acquisitions and greenfield projects across commodities and geographies.

Complication

Q2 2013 results confirm a debt spiral — 9.5x gross debt/EBITDA, S$170m cash burn, interest eating 70% of OCF — while CEO Verghese's promises (no bond raise, Gabon economics) keep contradicting actions, exposing haphazard planning and accounting built on models.

Resolution

Stay short Olam shares and bonds: retain the Strong Sell rating, press management to abandon the Gabon urea fertilizer project, and halt further acquisition and CapEx spending.

Reward

Muddy Waters does not quantify a price target in this note but argues Olam bonds yielding 7-8% are too low and that the company's interest burden is not sustainable, implying further downside for equity and credit.

The three reasons

  1. 1

    Gross debt/LTM adjusted EBITDA at 9.5x is dangerously high and rising

  2. 2

    Interest expense consumed 69.9% of operating cash flow in Q2

  3. 3

    Acquisitions (Seda Solubles) and Gabon fertilizer project show haphazard planning

Primary demands

  • Maintain Strong Sell rating on Olam shares
  • Walk away from the Gabon urea fertilizer project
  • Dial back CapEx and acquisition spending

KPIs cited

Free cash burn (Q2)
S$169.6 million
Borrowings
S$8,836.4 million, up 5.6% QOQ
Gross debt / LTM adjusted EBITDA
9.5x, up from 9.3x at Q1
Net debt / LTM adjusted EBITDA
8.4x, up from 7.8x at Q1
Interest expense / OCF
69.9% in Q2 2013
YOY sales growth
+24.3%, while tonnage grew 71.9% (margin erosion)
PAT ex-extraordinaries YOY
-6.3%
Investments in quarter
S$360.0m, +134.8% vs Q2 2012's S$153.3m
Non-specific CapEx
S$296.2 million in Q2 2013
California almond sale-leaseback
S$68m proceeds, S$18.1m after-tax gain, ~70% gain on sale

Pattern membership

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

Precedents cited

  • Olam's prior acquisition of SK Foods (troubled)
  • Muddy Waters' own November 27, 2012 initial Olam report
  • Muddy Waters' December 4, 2012 Olam update

Notable slides (2)

Notes

Four-page follow-up memo to Muddy Waters' November 27, 2012 initial Olam short report and December 4, 2012 update. Pure text memo with footnotes, no charts, tables, or slide-like visuals — format resembles a Word-style research note rather than a deck. Key rhetorical moves: (1) CEO-quote contradiction (Verghese's 'no bond raise for five months' followed by a US$750m bond four days later; the 'I can give you any IRR you want' line used to attack Level 3 accounting); (2) framing the Seda Solubles deal as an echo of the earlier SK Foods debacle; (3) discrediting the California almond sale-leaseback as 'expensive financing, rather than financial innovation'. No explicit price target or sum-of-parts. Thesis types: fraud_exposure fits the accounting/valuation critique; 'other' covers the broader solvency/over-leverage argument that doesn't map neatly to activist thesis buckets.