Green Mountain Coffee Roasters (GMCR)

David Einhorn · 2011-10
arc beats above · slides in the middle · loops below · scroll → 2 LOOPS
SETUP TENSION ANALYSIS EVIDENCE RESOLUTION APPENDIX
HOVER FOR DETAILS · CLICK A SLIDE FOR FULLSCREEN · STEP 5
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Deck intelligence map

5
coverage by narrative range · generated from this deck JSON

Slide inventory

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every slide · same image gating as the playbook
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Slide 1
The title is a pun on 'Cappuccino' and 'GAAP' (Generally Accepted Accounting Principles), likely setting up a critique of accounting practices.front_matter
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front_matter
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transition
Open slide detailBeat · Background and Business
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establish_context
Open slide detailBeat · Background and Business
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establish_context
Open slide detailBeat · Background and Business
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establish_context
Open slide detailBeat · Background and Business
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Highlights the razor/razor blade business model and key growth statistics.establish_context
Open slide detailBeat · Background and Business
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The slide displays product images with associated model names and price points.establish_context
Open slide detailBeat · Background and Business
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The slide uses a logo-grid layout to display the company's diverse brand ecosystem.establish_context
Open slide detailBeat · Background and Business
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The table includes GAAP-adjusted metrics (Non-GAAP Net Income and EPS) and provides a detailed source note regarding adjustments.analyze_data
Open slide detailBeat · Background and Business
12
The slide provides a snapshot of financial metrics including stock price, market cap, enterprise value, and various forward-looking multiples.establish_context
Open slide detailBeat · Background and Business
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The chart uses a gradient background and callout boxes to correlate stock performance with specific business events.establish_context
Open slide detailBeat · Background and Business
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transition
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size_opportunity
Open slide detailLoop · The Reveal
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summarize
Open slide detailLoop · The Reveal
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The slide uses a standard revenue/profit buildup framework to justify a valuation thesis.quantify_opportunity
Open slide detailLoop · The Reveal
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Uses direct quotes from earnings calls to support the thesis.establish_context
Open slide detailLoop · The Reveal
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The slide uses quotes from management and external commentators to build a narrative around the company's valuation thesis.establish_context
Open slide detailLoop · The Reveal
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transition
Open slide detailLoop · The Reveal
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The slide uses a comparison table to highlight a decline in disclosure quality, supporting a thesis of reduced transparency.expose_contradiction
Open slide detailLoop · The Reveal
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This slide presents a contrarian view on market size, likely part of a short-selling thesis.size_opportunity
Open slide detailLoop · The Reveal
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The slide highlights a potential overestimation of the addressable market by GMCR.size_opportunity
Open slide detailLoop · The Reveal
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The slide uses a comparison of product images and their respective price tags to establish the 'expensive' claim.diagnose_problem
Open slide detailLoop · The Reveal
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frame_problem
Open slide detailLoop · The Reveal
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The table segments coffee into Drip (Lower/Higher End) and K-cup (Lower/Higher End) to highlight the price disparity.diagnose_problem
Open slide detailLoop · The Reveal
27
Uses a stacked bar chart to contrast company claims vs. analyst estimates.expose_contradiction
Open slide detailLoop · The Reveal
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The slide uses a dual-line chart with overlaid bar markers to contrast company-reported data with external estimates.expose_contradiction
Open slide detailLoop · The Reveal
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The chart illustrates the slowing expansion of retail and supermarket locations for Green Mountain Coffee Roasters (GMCR).diagnose_problem
Open slide detailLoop · The Reveal
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analyze_data
Open slide detailLoop · The Reveal
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The slide highlights a strategic pivot in reporting metrics by the CEO.cite_precedent
Open slide detailLoop · The Reveal
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transition
Open slide detailLoop · The Reveal
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establish_context
Open slide detailLoop · The Reveal
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compare_peers
Open slide detailLoop · The Reveal
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The table compares two business models for K-cup distribution, showing a breakdown of costs and margins.analyze_data
Open slide detailLoop · The Reveal
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The slide uses a bottom-up buildup to derive a specific fee based on industry benchmarks and company-specific margin commentary.analyze_data
Open slide detailLoop · The Reveal
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The slide uses a bulleted list to outline strategic deal points and references earnings calls for validation.summarize
Open slide detailLoop · The Reveal
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transition
Open slide detailLoop · The Reveal
39
The slide uses a negative thesis to challenge the company's quality.expose_contradiction
Open slide detailLoop · The Reveal
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summarize
Open slide detailLoop · The Reveal
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The slide calculates ROIC by dividing implied net income by the sum of working capital, acquisitions, and fixed assets/capex.analyze_data
Open slide detailLoop · The Reveal
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The slide uses a dark background with high-contrast text, typical of a critical investment thesis presentation.diagnose_problem
Open slide detailLoop · The Reveal
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transition
Open slide detailLoop · The Reveal
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The slide uses research notes as citations to support the argument that the 'patent cliff' is not a significant threat.preempt_rebuttal
Open slide detailBeat · Competition and PatentsLoop · The Reveal
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diagnose_problem
Open slide detailBeat · The Patent IssueLoop · The Reveal
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The slide highlights a discrepancy between the technical disclosure of patent expiration in 2012 and the more aggressive, defensive stance taken in analyst Q&A.expose_contradiction
Open slide detailBeat · The Patent IssueLoop · The Reveal
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This slide uses a classic 'thesis-antithesis' structure to undermine a company's public narrative.expose_contradiction
Open slide detailBeat · The Patent IssueLoop · The Reveal
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The slide uses a legal perspective to frame a business threat.expose_gap
Open slide detailBeat · The Patent IssueLoop · The Reveal
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diagnose_problem
Open slide detailBeat · The Patent IssueLoop · The Reveal
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The table provides a breakdown of acquisition dates, prices, revenue, multiples, and goodwill/intangible allocations for Tully's, Timothy's, Diedrich, and Van Hanalyze_data
Open slide detailBeat · The Patent IssueLoop · The Reveal
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The slide highlights the accounting impact of the acquisition, specifically the goodwill and intangible asset allocation.analyze_data
Open slide detailBeat · The Patent IssueLoop · The Reveal
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The slide highlights a $53.7 million increase in goodwill allocation.analyze_data
Open slide detailBeat · The Patent IssueLoop · The Reveal
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This slide presents a critical analysis of GMCR's M&A strategy, specifically questioning the valuation of goodwill and the underlying motive of eliminating compsummarize
Open slide detailBeat · The Patent IssueLoop · The Reveal
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The slide highlights a strategic pivot from technology to manufacturing through brand partnerships.present_solution
Open slide detailBeat · The Patent IssueLoop · The Reveal
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The slide serves as a counter-argument to the potential strategy of brand partnering.preempt_rebuttal
Open slide detailBeat · The Patent IssueLoop · The Reveal
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The slide highlights the 'obviousness' rejection by the Patent Office and the upcoming expiration of existing patents.diagnose_problem
Open slide detailBeat · The Patent IssueLoop · The Reveal
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The slide uses a patent document as evidence for a potential new product strategy.cite_precedent
Open slide detailLoop · The Reveal
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Uses quotes from CEO and CFO to expose potential strategic uncertainty or contradiction.expose_contradiction
Open slide detailLoop · The Reveal
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The slide explains the rationale behind a new product launch as a defensive patent strategy.frame_situation
Open slide detailLoop · The Reveal
60
The slide uses a rhetorical question and a cited quote to frame the business risk.diagnose_problem
Open slide detailLoop · The Reveal
61
The slide uses the 'Razor / Razor Blade' business model as a framework to explain the impact of patent expiration.summarize
Open slide detailLoop · The Reveal
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size_opportunity
Open slide detailLoop · The Reveal
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The slide uses an expert testimonial to support a market penetration thesis.analyze_data
Open slide detailLoop · The Reveal
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Slide 64 of a presentation deck.other
Open slide detailLoop · The Reveal
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compare_peers
Open slide detailLoop · The Reveal
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The slide uses a table to perform a sensitivity analysis on EPS by adjusting key operational metrics like K-cup consumption and private label penetration.analyze_data
Open slide detailLoop · The Reveal
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transition
Open slide detailLoop · The Reveal
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The chart highlights a significant increase in projected capital expenditures for 2011 and 2012 compared to historical levels.analyze_data
Open slide detailLoop · The Reveal
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The slide highlights a discrepancy between projected CapEx based on unit growth efficiency and the company's official guidance.analyze_data
Open slide detailLoop · The Reveal
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The slide highlights an 'Unexplained CapEx' of $186M by comparing itemized investments against the company's total guidance.analyze_data
Open slide detailLoop · The Reveal
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The slide uses a forensic accounting approach to identify a discrepancy between itemized CapEx and total guidance.analyze_data
Open slide detailLoop · The Reveal
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summarize
Open slide detailLoop · The Reveal
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transition
Open slide detailLoop · The Reveal
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Data is in millions of dollars, except for EPS.analyze_data
Open slide detailLoop · The Reveal
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The slide provides context for the Van Houtte acquisition and its impact on operating expense ratios.analyze_data
Open slide detailLoop · The Reveal
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The slide includes a footnote link to an investor relations page.analyze_data
Open slide detailLoop · The Reveal
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The slide uses a quote from the CFO to contrast with subsequent financial data points.expose_contradiction
Open slide detailLoop · The Reveal
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Slide provides financial performance metrics for GMCR in Q2 2011.summarize
Open slide detailLoop · The Reveal
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The slide uses a 'causal chain' logic (Installed base x attachment rate x days) to explain revenue predictability.analyze_data
Open slide detailLoop · The Reveal
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The chart uses a color contrast (blue vs yellow) to emphasize the positive growth in the final data point.analyze_data
Open slide detailLoop · The Reveal
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The slide highlights a $100 million revenue outperformance.summarize
Open slide detailLoop · The Reveal
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transition
Open slide detailLoop · The Reveal
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This slide is a formal legal disclosure regarding an ongoing regulatory investigation.other
Open slide detailLoop · The Reveal
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Uses a contrast-pairs approach to highlight the discrepancy between company narrative and analyst skepticism.expose_contradiction
Open slide detailLoop · The Reveal
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This slide appears to be part of a presentation by Greenlight Capital regarding their short thesis on Green Mountain Coffee Roasters (GMCR).establish_context
Open slide detailLoop · The Reveal
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The slide highlights a regulatory challenge regarding disclosure requirements under Regulation S-K.expose_contradiction
Open slide detailLoop · The Reveal
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This slide is a direct excerpt from an SEC response letter, used to clarify regulatory compliance and business model structure.preempt_rebuttal
Open slide detailLoop · The Reveal
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The slide uses direct quotes from SEC filings to establish a factual basis for later critique.expose_contradiction
Open slide detailLoop · The Reveal
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The slide uses testimonials to highlight the discrepancy between how Keurig was treated versus other clients, implying a material relationship that was not propexpose_contradiction
Open slide detailLoop · The Reveal
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transition
Open slide detailBeat · Results of Field ResearchLoop · The Reveal
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The slide uses a quote from a confidential witness to support a claim of accounting irregularities.expose_contradiction
Open slide detailBeat · Results of Field ResearchLoop · The Reveal
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The slide uses a dark background with green text, typical of investigative or 'short-seller' research presentations.diagnose_problem
Open slide detailBeat · Results of Field ResearchLoop · The Reveal
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The slide uses a dark background with high-contrast text, typical of investigative or forensic accounting presentations.diagnose_problem
Open slide detailBeat · Results of Field ResearchLoop · The Reveal
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The slide highlights operational issues like misaligned bonus structures and inefficient cross-shipping, framing them as deliberate 'shell games'.diagnose_problem
Open slide detailBeat · Results of Field ResearchLoop · The Reveal
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This slide presents qualitative evidence from field interviews, likely used to support a thesis regarding operational irregularities or potential channel stuffisummarize
Open slide detailBeat · Results of Field ResearchLoop · The Reveal
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Uses qualitative quotes from former workers and channel checks to validate a supply chain problem.diagnose_problem
Open slide detailBeat · Results of Field ResearchLoop · The Reveal
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The slide uses direct quotes and descriptions of operational manipulation to expose inventory fraud.expose_contradiction
Open slide detailBeat · Results of Field ResearchLoop · The Reveal
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transition
Open slide detailBeat · Results of Field ResearchLoop · The Reveal
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This slide serves as a concluding summary for an investment thesis presentation.summarize
Open slide detailBeat · Putting It All TogetherLoop · The Reveal
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The slide uses a 'Putting It All Together' header to synthesize previous analysis into a core problem statement.diagnose_problem
Open slide detailBeat · Putting It All TogetherLoop · The Reveal
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The slide references a specific research note and an anecdotal report regarding inventory manipulation.summarize
Open slide detailBeat · Putting It All TogetherLoop · The Reveal
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Uses a Q&A format to frame the contradiction between analyst observation and management denial.expose_contradiction
Open slide detailBeat · Putting It All TogetherLoop · The Reveal
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summarize
Open slide detailBeat · Putting It All TogetherLoop · The Reveal
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Slide 104 of a presentation, likely part of a short-selling or activist investor thesis.name_villain
Open slide detailBeat · Putting It All TogetherLoop · The Reveal
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This is a legal disclosure slide from a 10-Q filing.summarize
Open slide detailBeat · Putting It All TogetherLoop · The Reveal
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The slide uses a callout box to interpret the legal disclaimer text.expose_contradiction
Open slide detailBeat · Putting It All TogetherLoop · The Reveal
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The slide uses a list format to detail specific capital raising events with corresponding share issuance data.summarize
Open slide detailBeat · Putting It All TogetherLoop · The Reveal
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The slide uses the 'villain_critique' pattern to suggest that insider selling is a negative signal about the company's future prospects.name_villain
Open slide detailBeat · Putting It All TogetherLoop · The Reveal
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The slide uses a 'follow the money' heuristic to challenge the company's reported earnings.diagnose_problem
Open slide detailBeat · Putting It All TogetherLoop · The Reveal
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summarize
Open slide detailBeat · Putting It All TogetherLoop · The Reveal