Monday, May 26, 2014

JG Wentworth: It’s my $$$ and I want it now! + Links

JG Wentworth: It’s my $$$ and I need it now!

What a beautiful little business that is obfuscated by GAAP accounting.

You have probably come across one of their catchy commercials (If not see here, SFW: https://www.youtube.com/watch?v=ZbGw3A9Dg-Q) and must have wondered what they do. Fairly simple actually – whenever a person is a claimant to tort or accident claims from insurance companies, he/she had 2 ways of getting that cash. 1st way is to take the lump sum up-front but footing the tax bill, the 2nd way is called “structured settlement”, whereby he/she receives a fixed monthly stream of tax-exempt cash-flow for the next 5-30+ years. The latter structure is likely more attractive given tax and discounting, and thus we see around a $ 5-6 Bn total receivable balances (TRB) being issued every year.

Unfortunately, when a need arises (mortgage, injury, debt repayment, college, etc), there is no easy way to turn that annuity steam into a lump-sum, and here is where JGW steps in: It will apply a discount rate (say 10.5%) on the streams the claimant want to exchange and he/she will get the cash now – while entitling JGW to that specified period of cash flows. And both parties go their merry ways. Straightforward, but why is it a good business?

3 things: Sourcing, process, and funding/pricing. JGW built a marvelous moat.

Sourcing: How does a company buy structured settlements when claimants don’t even know the company exists? The $70 mm spent by JGW is 10x its competitors and makes it the most widely known brand in the industry.

Process: To purchase the structured settlement, JGW and the claimant actually have to appear in front of the judge with all the evidences on hand and ask for “permission” so to speak. The process takes 8+ weeks and is a rather tedious and painful process (more so if it fails).

Funding/Pricing: And to JGW’s special sauce. Since it has the largest scale, it can actually access the institutional funding market via securitization @ 4.5-5% (in high demand given 10+ yr WAL and very low default rate). This low base allows them to offer a 10.5%-11% discount rate to claimants, much lower than 18%+ that peers are offering.

All-in, it’s really a chicken-and-egg problem. Since JGW has the lowest funding base, it has a tremendous advantage winning clients. And given its widest reach and a quick process, it can get the most receivables amount under its belt than anyone else – thus fueling the securitization platform, which in-turn allows it to access the lowest cost of capital. Its competitors either don’t have the marketing reach, can’t win the deal if they have it due to pricing or process, or don’t have enough scale to tap the institutional market. Larger players won’t enter due to the market’s small size, further entrenching JGW as the only dominant player.

And the cash-flow profile is very attractive. It is very similar to a brokerage model: The whole process of sourcing all structured settlements to placing the ABS bonds typically take 4.5 months, and JGW essentially gets 20% of the total receivable balances that securitize when the process is done. Add to that interest income, fees, and subtract from it various expenses, what we are looking at is an adjusted net income almost analogous to free-cash-flow.

In my down-side case, even with a weaker TRB profile, higher interest rate environment, and lower spread, JGW can still do $1 in adjusted EPS, effectively placing the downside @ $7-8 / share. All while preserving the $2.00 in earning power optionality, and rapid deleveraging w/ solid business model for years to come. JLL’s ownership, while tax-disadvantaged for common stock holders, does spell alignment of interest. W/ the $15 mm share repurchase in the back-pocket amidst investigation and unlock scare, it’s a good time to pick up some shares should one believe in the long-term earning power and upside optionality to M&A + fees.

Risk
·         The rise of alternate financing sources online (i.e. Lending Club) seems to be a secular negative for the company. Given that most of the sales on structured settlements is “need-based”, should an alternate, cheaper source of financing emerge that charges less than 11% and takes less than 8 weeks, no one in the right mind will settle the cash-flow stream and JGW will be in some deep trouble. Of course, one can argue that JGW’s clients are lower income individuals with poor credit, a group that may still receive exorbitant interest rates; but actually having a potential financing source vs. none can make a difference for a lot of people.

·         The rise of interest rates is bad for them on multiple fronts: not only do they have to underwrite the bonds at a higher discount rate, should JGW attempt to maintain the current 5-6% spread, the discount rate they pay to claimants will need to be higher and the final payment amount lower, which could lead to decrease of conversion (i.e. to do the same URB volume, JGW will have to source more clients who are also less willing to part with the settlement streams). It will be a true test to whether the “need-based” claim is real.

Market Folly Q1 Letter: detailed overviews of some hedge funds’ portfolios as well as 2 detailed pitches going over ASPS and AHT…Source: http://www.hedgefundwisdom.com/wp-content/uploads/2014/05/HFW-Q1-2014.pdf

A multiplayer game environment: An interview w/ Yanis Varofakis, Valve’s in-house economist (and in-case you don’t know Valve, it’s only the most prominent, and private, gaming company in the world): “elaborate statistics is what you use when you don't know everything… But in a video game world, all the data are there… That's something of an opportunity, a chance to experiment with a macroeconomy. We can experiment in economics with individuals.”…Source: http://reason.com/archives/2014/05/07/a-multiplayer-game-environment/2


The upside is not reflected in King Digital: LSigurd’s blog is one that I frequent – for his outstanding performance and often to-the-point (and for the most part accurate) calls. This time around he fancies KING. He assumes (1) 7x FCF is cheap enough, (2) Candy Crush is long-tailed, (3) marketing means something, (4) future games may be latching on, and (5) international incremental revenue. [Note: no amount of marketing can salvage a bad movie, and to say that Candy Crush is a “franchise” is quite an insult to many great games created. FCF might bail the investment out, sure, but what happens when redeployment of capital has absolutely no certainty of success / return what-so-ever? The video game industry is viciously tough and even the most talented fail with ample backing – while success often comes with more than a strike of luck (even more than movies). Be my guest if one is willing to to pay ½ of EA, 1/3 of ATVI or Nintendo, 2.5x of TTWO, or ~value of Valve for this company]…Source: http://reminiscencesofastockblogger.com/2014/05/26/the-upside-is-not-reflected-in-king-digital/

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