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I Love Nike, But...
by Tom Gardner (TomGardner)

I love Nike.

I'm not unique in my love for the company. I'm like the greater majority of Americans (increasingly humans) who look to the company for athletic footwear and attire. While I'm not in the growing group that has swooshified their entire wardrobe, I recognize as much as the next Fool that they own a dominant position in the world of sportin' shoes and apparel.

I also love Nike's marketing program.

The Company has designed promotions to establish its name as a stronger brand than the word America. Nike's advertisements have preached inclusiveness, merit, and spirit in a nation that doesn't always prize those.

For instance, the Tiger Woods promotions have effectively waved a scolding index finger at country-club exclusivity in America. And these ads don't simply say, "Shame on you." They champion the idea that false authority, exclusivity and arrogance will get walloped by the qualities listed above -- the same qualities that are the Nike shoe, and shirt, and cap, and the swooooooooooooooosh.

I also love their income statement.

Take a look at the positive business momentum over the past three years.

               1996        1995       1994
Sales         $6.5 bil.   $4.8 bil.   $3.8 bil.
Earnings      $550 mil.   $400 mil.   $299 mil.
Net Margins    8.5%        8.3%        7.9%

Here's another company whose sales are growing dramatically, but whose profitability is expanding at an even greater rate. Over the past two years, it has boosted net margins by over 7 1/2%. At that growth rate, in twelve years, Nike will be driving 20 cents in profit per dollar of sales. In the clothing and shoe businesses, the likelihood of extending margins that high are nil. But Nike's margin expansion over the past twenty-four months has been outstanding.

Not surprisingly, the stock has also been a spinning slam-dunk over the past few years, and over the past decade:

In 1987, Nike traded at $1/share.
In 1990, at $8/share.
In 1994, at $12/share.
Today, Nike is trading at $60/share.

(Those prices reflect split-adjustments. Investors weren't buying Nike stock at $1 in 1987.)

Over the past ten years, Nike has compounded 51% annual growth, proving nearly as phenomenal as Microsoft, with its rise of over 60% per year during that time. And since 1994, Nike's valuation has sped the plow, growing at 58% per year.

I love the approach, the global brand extension, and the selling growth.

But I haven't fallen in love with Nike's balance sheet.

Because of its business, Nike will never be able to manage inventories and receivables as aggressively as a company like Microsoft.

Nike builds up inventory positions during the year to match internal sales projections. Contrarily, Microsoft carries very little inventory of any kind -- and will carry increasingly less as it distributes software via the Internet.

Nike also aggressively books sales in advance of their closing; the company had posted over $1.8 billion in accounts receivable as of February 28. I'm not going to raise accounting questions here; I just want Fools like TMF Ralegh to recognize that the $1.8 billion in receivables is cash that Nike doesn't yet have working for it -- garnering interest, used in acquisition, invested in The Foolish Four. I prefer businesses that can demand upfront payments for all merchandise because it gets the capital into the business now.

Consider the differences in the relationships between sales, inventory & receivables figures between Microsoft and Nike.

                Trailing
                12-month
                 Sales          Inventories
Microsoft     $10.4 billion   Under $275 million
Nike           $8.7 billion     $1.1 billion

                Trailing
                12-month         Accounts
                 Sales          Receivable
Microsoft     $10.4 billion     $866 million
Nike           $8.7 billion     $1.8 billion

There's far more money flowing through Microsoft's business each day than through Nike's. For this reason, Softy has piled up over $9 billion in cash while Nike has $300 million in cash. Not everyone will agree, but for me, cash is king. Microsoft has large share repurchase potential; Nike far lesser potential.

Conclusion

Yes, I think Nike has a great business. No it isn't fair to compare it straight-up to Microsoft (although it is important to study which businesses to invest in). In the near future I'm going to run some basic comparisons between Nike and another clothier, Gap. I'll be proposing that Gap is doing a better job of managing its balance sheet than Nike, and that if Gap can hold to its numbers as it expand internationally, its stock will outperform Nike in the decade ahead.

Nike has a great brand name and wonderful opportunities across the globe. But at these rich market valuations, after the market's double over the past three years, I'd be looking to flow my investment money upward toward the cream today. Nike's definitely near the top of the cup, I just don't think that right now they're in the cream.

On to Lesson # 2 -- Finding the True Value

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