UAN CVR Partners, LP
$125.17
Cyclical & Capital-Intensive 80%
Normalized Earnings × Cycle Multiple
Strong · Conviction

Overvalued

Trading 85.8% above fair value

You pay $125.17
Bear $41.45
Fair $67.36
Bull $93.26
Bear $41.45 -66.9% $10.36 × 7x + net cash
Fair $67.36 -46.2% $10.36 × 10x + net cash
Bull $93.26 -25.5% $10.36 × 12x + net cash

Key Value Driver

Through-cycle normalized EPS ($10.36)

Implied Market Multiple 12.1x

Summary

Using 7-year normalized EPS of $10.36 at a 10x cycle multiple, the base-case value is $67.36 per share. P/TBV cross-check: 5.0x.

Warnings

This company has a built-in lending arm whose debt is mixed in with the main business. We capped the debt adjustment to avoid overstating what the core business owes.
Price-to-book value of 5.0x is above the normal range for this type of business (0.7x-2.0x). The stock may already price in a strong cycle.

Key Risks

  • Standard 10-year DCF produces unreliable terminal values for cyclicals
  • 'Cheap' P/E at cycle peak is the most common value trap — normalize first
  • Captive finance subsidiaries have different risk profiles from manufacturing