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

The 6.64% growth priced into TXN requires capital that destroys 43 cents per dollar at 3.9% ROIC.

cautiousBearishconviction

The market prices TXN for recovery while fundamentals show accelerating deterioration in capital efficiency despite margin improvements.

THE LENSES
THE EXPECTATIONS GAPovervalued

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

Market implies 6.64% perpetual growth vs 13% trailing revenue growth
Stock trades at 33.9x earnings (80th percentile) with ROIC at 3.9% (10th percentile)
Price sits 141% above DCF valuation of $80.82
Earnings yield of 0.74% vs 4.33% treasury yield demands exceptional growth

This framework sees the market pricing recovery that the fundamentals contradict. The implied 6.64% growth appears conservative versus trailing 13%, but at 33.9x earnings with ROIC below cost of capital, even modest growth expectations seem unreasonable.

Expectations Gap: DCF vs Market
DCF FAIR VALUE
$81
141% premium
MARKET PRICE
$195
Price implies 6.6% growth · Trailing: 13.0%
ROIC VS COST OF CAPITALdestructive

Is the business creating or destroying value?

ROIC collapsed from 10.27% in Q2'22 to 3.9% in Q4'25
WACC at 8.2% exceeds ROIC by 4.3 percentage points
Every dollar reinvested destroys 43 cents of value at current returns
ROIC decline occurred despite operating margin recovery to 33%

Applying this lens reveals sustained value destruction. The 62% ROIC collapse while margins recovered suggests the business is consuming more capital to generate each dollar of profit—a structural deterioration masked by operational improvements.

ROIC vs Cost of Capital
THE QUALITY OF GROWTHdilutive

Is growth creating or destroying value?

Revenue grew 13% TTM but ROIC fell to 3.9% from 10.27% peak
Reinvestment rate data shows capital intensity increasing
Free cash flow margin compressed despite gross margin stability
Debt-to-equity surged to 94.6% (98th percentile) to fund growth

This framework identifies value-destroying growth—revenue expansion requiring disproportionate capital investment. The negative spread between ROIC and WACC means each dollar of growth funded by 98th percentile leverage reduces shareholder value.

Reinvestment: Capex vs OCF
BASE RATES AND EXCEPTIONSvulnerable

Does this company have structural reasons to defy mean reversion?

Gross margins at 55.9% represent 0th percentile—lowest in company history
Operating margins at 33% remain healthy but face base rate pressure
Analog segment concentration at 84% provides some pricing power
No evidence of network effects or switching costs to prevent reversion

Base rates suggest further margin compression ahead. The 0th percentile gross margin combined with peak leverage and no structural moat makes this a classic mean reversion candidate where today's 33% operating margins likely overshoot to the downside.

Gross Margin
KEY NUMBERS
VERDICT

Applying this framework reveals a business where the market's recovery expectations clash with accelerating capital efficiency deterioration. The 33.9x multiple prices in growth that destroys value at current returns, while base rates and the 0th percentile gross margin suggest further compression ahead. Insider buying of $102M represents a bet against this framework's conclusions. Is management seeing a cyclical trough or are they fighting structural decline?

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
Peter Lynch framework
The Everyday Edge
Neutral
Howard Marks framework
The Cycle Whisperer
Leaning Bearish
Warren Buffett framework
The Owner-Operator
Leaning Bearish
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