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Writer's pictureCharles Miller

Floor & Décor - Why it's not overpriced at 31x P/E

This is not investment advice. Do your research before taking a position in any of the securities mentioned in the post below.


Floor & Décor (FND) sparked my interest because Berkshire Hathaway purchased a small stake despite them generally being net sellers of stocks lately. Whilst this is generally a positive sign, it is worth noting that it is <1% of their US public equities portfolio so that does not really mean a great deal.


What do they do?

  • FND operates as a multi-channel specialty retailer of hard surface flooring (e.g. tile, wood, laminate, vinyl, and natural stone flooring ), as well as decorative and installation accessories. It serves commercial and residential.

  • They have 162 stores and plan to open 36 stores (32 will be the old warehouse format stores). General expectations are that these stores have a 2.5-3.5-year payback period

  • Part of the driver for this growth is commercial flooring; FND recently acquired Spartan Surfaces which, alongside their existing commercial operations, meant that commercial is c.35% of the total revenue mix.

  • Housing-based sales are still expected to be ok (even if house prices fall) because

    • Between 2008 to 2019 there was a material underbuild of houses in US

    • To some extent; building products companies do better as housing supply increases because unlike a housebuilder their margin is not linked to the value of houses

Overview of FND Financials

In terms of financials this means as follows:

  • Topline: FND achieves comp store growth of 10-14%, vs an industry average of 4%

    • Including store growth or >20% growth including store growth

  • Margin Historically they have achieved a 7-8% op margin factoring in the following

    • GM% of >40%

    • SG&A is 33% of sales - comprising selling & store opex (<25%), general admin (5%) and pre-opening (1%) costs

    • Other costs such as D&A (3%) and stock payments (<1%)

Thesis for investing

The company’s margins are currently depressed due to three factors a) Immature stores, b) pre-opening costs c) continued scale opportunities.

  • Currently, >40% of the stores will be <3 years old. As stores mature, they trend to EBITDA margins in the low 20% range (v. overall 13%). Of course they will never have all mature stores however it is reasonable to assume margins grow by 100bps (base case) and 300bps (bull case)

  • The reason for this is that as the store opens - they are fully loaded with expenses although revenues of year one stores are only ~70% of mature levels.

  • Finally, it is worth noting that the "sweet spot" are stores that are <7yrs old because they have paid for their expenses and are growing at above-average rates

Of course - FND will always be opening stores however I think the high % of stores which are immature and the fact the business is materially smaller than Home Depot, Lumber Liquidators etc means that there is plenty of runway for growth.


Conclusion: The investment thesis for this one is remarkably simple a) their topline growth exceeds the industry b) their core margin is understated by the fact that 'start-up' stores are dragging down margins and c) at 31x P/E their multiple is now increasingly reasonable. The two things that work against FND is that their margin overall is quite high and they do offer a dilutive level of stock incentives. Nonetheless - I think it is worth considering at c. $80 given BRK acquired a very small stake at the $120 mark.


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