athenahealth, Inc. (ATHN)

David Einhorn · 2014-05
arc beats above · slides in the middle · loops below · scroll → 3 LOOPS
SETUP TENSION ANALYSIS EVIDENCE RESOLUTION APPENDIX
HOVER FOR DETAILS · CLICK A SLIDE FOR FULLSCREEN · STEP 5
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Deck intelligence map

3
coverage by narrative range · generated from this deck JSON

Slide inventory

66
every slide · same image gating as the playbook
01
Slide 1
Includes Greenlight Capital logo and speaker/date details.front_matter
03
The slide serves as a transition to a deep dive on athenahealth, framing the author's short position as a valuation-based critique rather than a personal attacktransition
04
The slide includes a critical commentary on the company's branding and market positioning.establish_context
05
The slide provides a high-level visual summary of the core product offerings, supplemented by descriptive text below the graphic.summarize
06
The slide shows a hub-and-spoke model where Enterprise Coordinator acts as a central integration point for various external partners and internal services, feedpresent_solution
07
The slide highlights a 'ballistic' growth period for the stock.analyze_data
08
The slide uses a visual metaphor to suggest that the 'growth' might be an illusion or disproportionate to reality.expose_contradiction
Open slide detailBeat · The Monster (Unsustainable growth assumptions)Loop · Pattern Hunter
09
The slide is being used in a critical context, as indicated by the text below the image which challenges the company's stated targets.summarize
Open slide detailBeat · The Monster (Unsustainable growth assumptions)Loop · Pattern Hunter
10
The slide uses arrows to visually emphasize the decline between the two data points for each year.analyze_data
Open slide detailBeat · The Monster (Unsustainable growth assumptions)Loop · Pattern Hunter
11
The slide uses a line chart to contrast 2013 analyst expectations (blue) with actual/revised performance (red).expose_contradiction
Open slide detailBeat · The Monster (Unsustainable growth assumptions)Loop · Pattern Hunter
12
The slide highlights the discrepancy between past analyst optimism and current reality.analyze_data
Open slide detailBeat · The Monster (Unsustainable growth assumptions)Loop · Pattern Hunter
13
The slide uses a cartoon to mock the company's reliance on 'fluffiness' rather than performance.name_villain
Open slide detailBeat · The Monster (Unsustainable growth assumptions)Loop · Pattern Hunter
14
Uses a visual metaphor of a man revealing a superhero logo to emphasize the 'superhuman' or inexplicable nature of the stock performance.expose_contradiction
Open slide detailBeat · The Monster (Unsustainable growth assumptions)Loop · Pattern Hunter
15
The slide serves as a transition to a video clip.illustrate_case
Open slide detailBeat · The Struggle (Inadequate margin leverage)
16
The slide uses a quote to set up a contradiction between market perception and the author's reality.expose_contradiction
Open slide detailBeat · The Struggle (Inadequate margin leverage)
17
The slide uses a screenshot of a CNBC Mad Money segment to frame the subject as a 'villain' or negative influence in the context of investor behavior.name_villain
Open slide detailBeat · The Struggle (Inadequate margin leverage)
18
The slide uses a satirical juxtaposition of two figures to make a joke about tech terminology.filler
Open slide detailBeat · The Struggle (Inadequate margin leverage)
19
The slide highlights the reliance on relative valuation for companies with little or no profit/cash flow.compare_peers
Open slide detailBeat · The Struggle (Inadequate margin leverage)
20
The slide uses a visual pun on 'bubbles' to discuss stock market valuations.other
Open slide detailBeat · The Struggle (Inadequate margin leverage)
21
The slide serves as a multimedia reference to support the thesis about stock market disconnects from fundamentals.illustrate_case
Open slide detailBeat · The Struggle (Inadequate margin leverage)
22
The slide uses a screenshot of an equity research report to validate the author's argument about valuation methodologies.cite_precedent
Open slide detailBeat · The Struggle (Inadequate margin leverage)
23
The image of skyscrapers above clouds serves as a metaphor for 'bubble' valuations.frame_situation
Open slide detailBeat · The Struggle (Inadequate margin leverage)
24
The chart uses a broken x-axis between 2015 and 2020, and 2020 and 2030.analyze_data
Open slide detailBeat · The Struggle (Inadequate margin leverage)
25
The chart is a waterfall-style bridge showing the sum of two components.show_valuation_bridge
Open slide detailBeat · The Victory (Alternative perspective)Loop · The Reveal
26
The slide uses two bar charts to visualize projected growth from 2013 to 2030.analyze_data
Open slide detailBeat · The Victory (Alternative perspective)Loop · The Reveal
27
The slide uses two line charts to contrast Morgan Stanley's aggressive growth projections against industry averages and inflation-adjusted trends.expose_contradiction
Open slide detailBeat · The Victory (Alternative perspective)Loop · The Reveal
28
The slide illustrates a sensitivity analysis or adjustment to a third-party valuation model.show_valuation_bridge
Open slide detailBeat · The Victory (Alternative perspective)Loop · The Reveal
29
The slide uses a line chart to visualize the margin expansion and text to argue that the 30% figure is unrealistic.expose_contradiction
Open slide detailBeat · The Victory (Alternative perspective)Loop · Iceberg
30
The slide serves as a transition to a video clip, using a specific company (athena) as a case study for the lack of operating leverage in service models.illustrate_case
Open slide detailBeat · The Victory (Alternative perspective)Loop · Iceberg
31
The slide uses a metaphor-analogy framework to debunk a competitor's positioning.expose_contradiction
Open slide detailBeat · The Victory (Alternative perspective)Loop · Iceberg
32
The slide serves as a transition or context-setting page for a video presentation.illustrate_case
Open slide detailBeat · The Victory (Alternative perspective)Loop · Iceberg
33
The slide uses a table to categorize companies and highlight that they are BPOs, not SaaS/tech firms, to justify lower P/E ratios.compare_peers
Open slide detailBeat · The Victory (Alternative perspective)Loop · Iceberg
34
The slide justifies the selection of Accretive Health, MedAssets, and Tenet's Conifer division as comparable companies.compare_peers
Open slide detailBeat · The Victory (Alternative perspective)Loop · Iceberg
35
The slide argues that the 30% margin forecast is implausible compared to the 13% or 27.5% projections.analyze_data
Open slide detailBeat · The Victory (Alternative perspective)Loop · Iceberg
36
The slide uses a waterfall chart to bridge from a base case valuation to an adjusted valuation based on specific revenue and margin assumptions.show_valuation_bridge
Open slide detailBeat · The Victory (Alternative perspective)Loop · Iceberg
37
The slide uses a rhetorical question to challenge the validity of the presented financial forecast.preempt_rebuttal
Open slide detailBeat · The Victory (Alternative perspective)
38
Includes a pop-culture reference image (Stewie Griffin) and logos for Steward Health Care and Griffin Hospital.illustrate_case
Open slide detailBeat · The Victory (Alternative perspective)
39
The chart highlights a significant projected increase in Inpatient RCM revenue by 2030.analyze_data
Open slide detailBeat · The Victory (Alternative perspective)
40
The slide highlights the aggressive growth assumptions made by Morgan Stanley regarding athenahealth's market penetration in the hospital industry.size_opportunity
Open slide detailBeat · The Victory (Alternative perspective)
41
The slide uses a direct quote to undermine a third-party analyst's (Morgan Stanley) thesis.expose_contradiction
Open slide detailBeat · The Victory (Alternative perspective)
42
The slide uses a technical architecture diagram to explain the complexity of hospital software ecosystems.establish_context
Open slide detailBeat · The Victory (Alternative perspective)
43
The slide uses social proof (logos of prestigious hospitals) to validate the claim of market leadership.summarize
Open slide detailBeat · The Victory (Alternative perspective)
44
The slide uses a pun on the company name 'Epic' to describe its market size.summarize
Open slide detailBeat · The Victory (Alternative perspective)
45
The slide uses a satirical cartoon to frame the preference for monolithic systems over modular ones.compare_peers
Open slide detailBeat · The Victory (Alternative perspective)
46
The slide uses a quote to frame a competitive loss for athenahealth, highlighting Epic's market momentum.cite_precedent
Open slide detailBeat · The Victory (Alternative perspective)
47
The slide uses a quote to frame a counter-argument against a specific industry belief.expose_contradiction
Open slide detailBeat · The Victory (Alternative perspective)
48
The slide serves as a placeholder for a video presentation.illustrate_case
Open slide detailBeat · The Victory (Alternative perspective)
49
The slide uses a video link as a primary source of evidence for the narrative.illustrate_case
Open slide detailBeat · The Victory (Alternative perspective)
50
The slide uses a sensitivity table to challenge Morgan Stanley's valuation assumptions, specifically highlighting a shift from $72 to $7 per share.analyze_data
Open slide detailBeat · The Victory (Alternative perspective)
51
The slide uses a waterfall chart to demonstrate the impact of specific assumption adjustments on a valuation model.show_valuation_bridge
Open slide detailBeat · The Victory (Alternative perspective)
52
The slide uses a pun on 'bear case' by showing a doctor giving a teddy bear to a patient.filler
Open slide detailBeat · The Victory (Alternative perspective)
53
The slide serves as a placeholder for a video clip, providing context on the threat of hospital consolidation to athenahealth's physician-based customer base.illustrate_case
Open slide detailBeat · The Victory (Alternative perspective)
54
The slide uses the term 'Capitulation' to describe the loss of these specific customers.expose_gap
Open slide detailBeat · The Victory (Alternative perspective)
55
The slide uses a pun 'Schtimulation' referring to the 2009 stimulus bill.illustrate_case
Open slide detailBeat · The Victory (Alternative perspective)
56
The slide uses two charts to demonstrate that the 'greenfield' opportunity for EHR adoption has been largely exhausted as incentives phase out.size_opportunity
Open slide detailBeat · The Victory (Alternative perspective)
57
Includes a screenshot of a tweet from Jonathan Bush praising CareCloud as a competitor.compare_peers
Open slide detailBeat · The Victory (Alternative perspective)
58
The slide uses a video link and a quote/reference to the CEO to frame a business threat.expose_contradiction
Open slide detailBeat · The Victory (Alternative perspective)
59
The slide uses a video clip as a primary piece of evidence to frame the CEO's stated intentions as a business risk.name_villain
Open slide detailBeat · The Victory (Alternative perspective)
60
summarize
Open slide detailBeat · The Victory (Alternative perspective)
61
The slide uses arrows to visually connect the three trend charts to the final DCF value.show_valuation_bridge
Open slide detailBeat · The Victory (Alternative perspective)
62
The slide uses a line chart with annotations (arrows) to highlight a trend reversal.analyze_data
Open slide detailBeat · The Victory (Alternative perspective)
63
The slide serves as a placeholder for a video clip.illustrate_case
Open slide detailBeat · The Victory (Alternative perspective)
64
appendix
Open slide detailBeat · The Victory (Alternative perspective)
65
The slide uses a rhetorical device to critique corporate jargon by demonstrating that multiple companies use identical language to describe their 'leadership' aexpose_contradiction
Open slide detailBeat · The Victory (Alternative perspective)
66
The slide uses a quote to set up a contrast between past corporate optimism and current reality.expose_contradiction
Open slide detailBeat · The Victory (Alternative perspective)