Dueling Fools
August 18, 1999

Borne in the CompUSA
Bull Argument

By Louis Corrigan (TMF Seymor)

Woah, did I really agree to be the bull on CompUSA? What was I thinking! This puppy should be taken out and shot.

OK, CompUSA has obviously suffered through tough times of late. The stock has howled from a high of $38 in December 1997 to the $5 range this week. There are four main reasons for the company's troubles, and all relate fundamentally to its core business of selling increasingly commoditized computers through its 208 retail stores:


The good news is that CompUSA has the makings of an answer for each of these problems. At the same time, the stock market has already discounted almost complete disaster.


No question, CompUSA is in the early stages of a turnaround that's dependent on a fairly drastic change of direction that may end up making the CompUSA name obsolete. Turnarounds take time and involve lots of risk.

But the market has already discounted a lot of ugliness. CompUSA rang up a 20% gain in FY99 sales to $6.32 billion, yet it now trades for just $541 million. Cash and debt, as of March 27, roughly canceled each other out. So the retailer sports a price-to-sales ratio around 0.08 at a time when the well-managed Best Buy trades for about 1.0x sales. The last time Best Buy traded for less than 0.08x sales was in mid-1997, when it was beginning to rebound from a bankruptcy scare.

Or, let's consider CompUSA's book value of $439.8 million, or roughly $4.68 per share, as of March. OK, some of this is about to disappear. CompUSA will take a $50 million after-tax charge between Q4 FY99 and Q2 FY2000 to close at least four stores and one distribution center, lay off up to 1,500 of its 21,000 employees, and write down assets and inventories. The charges could easily climb higher. Also, goodwill related to its acquisition of Computer City accounts for $105 million of the company's assets. So let's reduce book value to about $285 million, or $3 a share.

That's a rough downside liquidation value that basically figures CompUSA Net.com as an Internet business is worth nothing. But we're a long way from liquidation. CompUSA just redeemed its $110 million in 9 1/2% senior notes thanks to a new $500 million revolving credit facility announced July 1. And the company still had $242 million in cash as of March. So it appears CompUSA has the financing in place to roll out the new strategy.

Would I buy the stock now? No. CompUSA will report its full FY99 results on August 30, along with more details about its new plans. I would expect more store closings and restructuring charges, so the bad news probably isn't all out yet. I'd also like to see an updated balance sheet.

CompUSA faces major challenges. But the stock has gotten cheaper in the last six months even as the story has unexpectedly improved. Those comfortable with the risky business of turnaround investing might soon find CompUSA exhibiting an attractive risk/reward profile.

Next: The Bear Argument