ONE LEVEL DEEPER
CPRT
Warren Buffett frameworkThe Owner-OperatorBenjamin Graham frameworkThe Value ArchitectMichael Mauboussin frameworkThe Expectations EngineerHoward Marks frameworkThe Cycle WhispererPeter Lynch frameworkThe Everyday Edge

Market expects 4.71% perpetual growth from a business destroying value with 3.09% ROIC vs 9.24% WACC.

cautiousLeaning Bearishconviction

CPRT demonstrates how even exceptional businesses destroy value when ROIC falls below cost of capital — the market's 4.71% growth expectations cannot overcome this fundamental reality.

THE LENSES
THE EXPECTATIONS GAPunrealistic

What expectations are embedded in the price, and are they reasonable?

Reverse DCF implies 4.71% perpetual growth vs 2.4% trailing growth
Stock trades at 28x earnings with 0.89% earnings yield vs 4.33% treasuries
Trading 31.6% above DCF fair value of $25.37
Market expects 96% higher growth than company delivers

The market prices in nearly double the growth rate CPRT has achieved, requiring acceleration from a mature business. With earnings yield 344 basis points below risk-free rates, expectations are divorced from reality.

Expectations Gap: DCF vs Market
DCF FAIR VALUE
$25
32% premium
MARKET PRICE
$33
Price implies 4.7% growth · Trailing: 2.4%
ROIC VS COST OF CAPITALdestructive

Does the business create value when ROIC exceeds WACC?

ROIC of 3.09% vs WACC of 9.24% in Q1'26
Only one quarter (Q2'19) where ROIC exceeded WACC in past 5 years
615 basis point value destruction spread
ROE at 10-year low of 3.6% despite minimal debt

CPRT destroys value with every dollar invested, earning 3.09% when capital costs 9.24%. This framework identifies sustained value destruction masked by legacy cash generation.

ROIC vs Cost of Capital
COMPETITIVE ADVANTAGE PERIODeroding

How long can the company earn returns above its cost of capital?

Net margins stable at 31.3% in Q1'26
Service revenue concentration at 85.4% provides recurring income
Revenue correlation with inflation at 0.987 shows pricing power
Operating margins consistently above 34% for multiple years

Despite current ROIC below WACC, the business model remains structurally sound with exceptional margins and inflation-indexed pricing. The CAP extends if capital deployment improves, but current trajectory suggests limited duration.

Operating Margin
MARKET EXPECTATIONS AUDITovershooting

Has the market been systematically right or wrong about this company?

Analysts miss earnings only 12.8% of the time
87.2% positive surprise rate suggests conservative estimates
Price targets range $33-48 with $40.50 median showing healthy debate
Stock fell 47.7% from peak despite stable fundamentals

The market has been directionally correct but magnitude wrong — analysts nail quarterly results while the stock price overshoots both directions. Recent 47.7% correction suggests expectations resetting toward reality.

Price Targets
33.0
low
48.0
high
40.5
median
40.5
consensus
KEY NUMBERS
VERDICT

Applying this framework reveals CPRT as a cautionary tale: exceptional margins and market position cannot overcome the mathematical reality of ROIC below cost of capital. The market's 4.71% growth expectations ignore that growth at current returns destroys rather than creates value. The company's $5.1 billion cash hoard earning 3.3% while capital costs 9.24% exemplifies this value destruction. Is a business with beautiful unit economics but terrible capital allocation worth a growth multiple when growth itself is the enemy?

This analysis applies Michael Mauboussin's published investment framework to publicly available financial data. It is not authored by, endorsed by, or affiliated with Michael Mauboussin. Educational purposes only. Not financial advice.

OTHER PERSPECTIVES
Benjamin Graham framework
The Value Architect
Neutral
Warren Buffett framework
The Owner-Operator
Leaning Bearish
Peter Lynch framework
The Everyday Edge
Leaning Bearish
Howard Marks framework
The Cycle Whisperer
Leaning Bearish
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