Wednesday, 22 April 2015

Tesco - the Bank Manager will see you now, Mr. Lewis.

Tesco: As expected and forewarned, these final results, to 28th February 2015, are a massive deck-clearing exercise as new CEO, Dave Lewis, gets stuck in. As we know the scale of the task is immense. Tesco’s international expansion has been a patchy success, and that is being very charitable. At home, the hypermarket model has been undone by a combination of the discounters (mainly Aldi and Lidl), home delivery, click ‘n’ collect and the rise of the High Street convenience store. The huge landbank built up over many years now looks wholly unnecessary. The excess space in the larger stores is a corporate millstone, for which the likes of Giraffe cafes are only a partial solution.

Dave Lewis’s approach seems to be two-fold. One is to re-energise staff and customers, which a first positive LFL volume increase in four years seems to validate. This is at a direct and ongoing cost to the P&L as savings are ploughed back into the customer offer. Whilst the group’s trading profit fell 58%, it was still a substantial £1.39bn, but only Tesco Bank held its profits as UK, Asia and Europe all fell back. The second strategy is to protect the balance sheet, as far as possible, in the face of the various strains. These numbers included a £4.7bn fixed asset charge impairment, a £0.6bn write-down in China and over £1bn of ‘stable cleaning’. So, capex is being cut to £1bn this year from £2bn (which was in turn down 28.2% on FY2014) and the final dividend has been passed, as previously flagged. The Blinkbox businesses have been cut and the dunnhumby customer data business is almost certainly going to be put up for sale. The triennial pension fund valuation has revealed a £2.8bn deficit and the IAS19 measure is a deficit of £3.9bn, up from £2.6bn a year earlier as bond yields plummeted. This will be addressed by annual £270m catch up payments, with the closure of the defined benefit scheme now under consultation. So total debt (excluding the bank) comes in at £21.7bn, up from £18.6bn. The trading operations slug of debt at £8.5bn is supported by that reduced £1.39bn of operating profit, a hairy multiple of some 6.1x. This may be Tesco’s nadir in fortunes, but they are clearly stretched.

The outlook is for tough trading to continue and the re-investment of operational savings into the customer offer. So I do not see a sharp rebound in operating profits, and cashflow will be directed towards the balance sheet. So there appears to be little prospect of a dividend for now. At 235p, the underlying diluted eps of 9.4p, without a massive rebound in sight, gives a recovery style PE of 25x. For now there is no talk of requiring fresh equity, but that cannot be ruled out if the balance sheet medicine takes effect too slowly. So maybe the way to look at Tesco is that you get £70bn of sales for an EV of £41bn (mkt cap £19bn and total debt of £22bn), a successful bank and the largest UK food retailer. It would be a huge deal, but predators must at least consider limbering up. So, not a stock for dividend yield (let alone dividend growth), but with so much bad news in the open and a new board bedding in, an optimist will probably hang on in there for now. (Neil Cumming, 22nd April 2015)


These comments are not a personal recommendation to deal. Any investments can fall as well as rise in value, so you could get back less than you invest. I may have a financial interest in some of the stocks written about. www.dividendpower.co.uk or e-mail at info@dividendpower.co.uk  Twitter:  @DividendPower

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