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Tootsie Roll Industries (TR): Shares Priced to Perfection

 

While Tootsie Roll Industries (TR) has come down from its 52-week high of $35.00 shares still look richly valued. Upon the Wrigley merger with Mars earlier this year and Mario Gabelli laying out his thesis that Tootsie was a takeout target in Barron’s Spring 2008 Money Manager Round Table, shares have been bid up in anticipation of a change in control. However, this change in control premium is largely priced into TR shares at this point.

Tootsie still trades at 16.3x ttm EBITDA, a significant premium to its median peer group and median historical transaction multiples, leaving little upside left in the shares. The forward earnings multiple of 31x 2009 EPS also seems rich considering that Tootsie Roll is a mature company in a mature industry, while Tootsie Roll’s current industry position makes a premium multiple difficult to justify. Talks with investor relations revealed that the company is unable to raise prices unless larger competitor’s such as Hershey’s (HSY), Mars, or Nestle (NSRGY.OB) do so first. While Tootsie has a number of brands, brands alone do not constitute a competitive advantage unless those brands make customers willing to pay higher prices. The company’s largest customer, Wal-mart (WMT), also has strong buyer power and accounts for 22% of sales. Input prices have come down, but this is more a result of weakened demand, not a significant increase in supply.

Investor relations also said that the company has experienced difficulty growing via product extensions and marketing over the past few years. In 2001, the company began to slow, with the first drop in sales in 24 years of -13% and first drop in earnings in 19 years of -1.3%. Recent product additions that have been recently rolled out, such as the Charms Maxxed Energy Lollipop, haven’t improved results. The company says that it is still trying to roll out this product, which has seen mediocre sales, but new candy products can be difficult to market as people tend to stick with their favorites.

The dual share class structure and the Gordon’s control of Tootsie provides another obstacle to any potential deal. Melvin Gordon, 88, has been a director of TR since 1952 and chairman of the board since 1962 and also serves as CEO. Ellen Gordon, 76, has been a director of TR since 1969 and President since 1978. The Gordons own 52% of common shares and 76% of class B shares.

Assuming $72M in 2009E EBITDA and median peer group and transaction multiples, Tootsie Roll shares are valued between $14-$20.

EV/EBITDA Multiple:

Peer Group- 10.16x

Transaction Multiple- 14.5x

TR EV

732.94

1,045.61

Less Debt:

7.5

7.5

Plus Cash:

59.21

59.21

Equity Value:

784.65

1,097.32

Shares:

55

55

Price/Share:

$14

$20

Even this valuation may be somewhat generous. Putting a 12x P/E multiple on next year’s estimated earnings of $.80, where the multiple is based off of a cost of capital of around 12% and terminal growth rate of 3%,  gives a valuation of $9.60.

Transaction Multiples

Goldman Sachs Analysis

Selected Transactions

Acquirer

Target

Date

The Gillette Company

Duracell International

1996

Newell Company

Rubbermaid

1996

Phillip Morris Companies

Kraft

1998

Procter & Gamble Co.

Iams Pet Food International NV

1999

Unilever plc

Bestfoods

2000

Phillip Morris Companies

Nabisco

2000

General Mills Incorporated

Diageo, Pillsbury

2001

Kellogg Company

Keebler Foods

2001

PepsiCo, Incorporated

Quaker Oats

2001

Nestle SA

Ralston Purina

2001

Procter & Gamble Co.

Clairol

2001

Masterfoods France

Royal Canin SA

2001

Cadbury plc

Adams Confectionary Business (Pfizer)

2002

Procter & Gamble Co.

Wella AG

2003

Wm. Wrigley Jr. Company

Kraft (Certain Sugar Confectionary Assets)

2004

Procter & Gamble Company

Gillette

2005

Johnson & Johnson

Pfizer

2006

Nestle SA

Gerber

2007

Kraft Foods Inc.

Danone (Biscuits and Cereal Business)

2007

Group Danone

Koninklijke Numico NV

2007

Pernod Ricard SA

V&S Vin & Spirit AB

2008

Novartis AG

Alcon Incorporated

2008

Selected Transactions

EV as a Multiple of:

Range

Median

LTM Sales

1.2x-7.4x

2.70x

LTM EBITDA

10.7x-21.2x

14.50x

Peer Group Multiples (12/12/2008 )

Peer Group

Ticker

Market Cap

EV/EBITDA

Campbell Soup Company

CPB

10.24B

8.45x

Dean Foods Company

DF

2.35B

8.45x

General Mills Inc

GIS

20.51B

10.16x

Hershey Company

HSY

8.1B

9.86x

J & J Snack Foods Corp

JJSF

572.86M

7.24x

Kraft Foods Inc

KFT

39.61B

9.27x

Lancaster Colony Corp

LANC

910.85M

10.24x

Lance Inc

LNCE

655.09M

13.79x

McCormick & Company

MKC

3.83B

10.56x

Ralcorp Holdings

RAH

3.08B

15.66x

The JM Smucker Company

SJM

4.87B

15.88x

Mean

10.87x

Median

10.16x

High

15.88x

Low

7.24x