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Monday, October 12, 2009
Chuck Saletta :: Townhall.com Columnist
How to Destroy a Company
by Chuck Saletta
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A recent Wall Street Journalarticle pointed out a frightening trend re-emerging on Wall Street as the credit market starts to thaw. Unfortunately, the economically illiterate financial engineers who brought you the last credit bubble have apparently returned … with a vengeance.

And they've brought back with them one of the worst ideas ever to rear its ugly head in the heat of the last credit bubble: Borrowing to pay dividends. If ever there was a completely avoidable mistake that far too often leads to catastrophe, that'd be it.

Unnecessary risk
In that Journalarticle, aircraft-parts manufacturer TransDigm (NYSE: TDG) was called out for borrowing $425 million, $360 million of which will be paid as a special dividend. That act of financial engineering brought with it a debt downgrade at Moody's to the junk rating "B3." So not only is the company engaged in the extremelycyclical business of making aircraft parts, but it's potentially putting itself in long-term financial peril to make a one-time payout.

Perhaps it hasn't learned the lessons of leveraged failures like Cerberus' debt-fueled buyout of Chrysler, or the bankruptcy that Dex Media went through after borrowing to pay a dividend to its private-equity owners.

A better way to pay dividends
Don't get me wrong. Well-designed dividends are fantastic. Throughout this economic meltdown, I've used changes in companies' payouts as signals of their true financial health. Likewise, the payments themselves have provided important ballast against a stagnant economy. But for a dividend to be a positive for a company and its investors, it needs to have the following characteristics:

1. It needs to be paid out of operating cash flow. When a company borrows to pay a dividend, it's clearly not sustainable, as bondholders will soon tire of taking on excessive risks to reward stockholders. However, a dividend that's paid from operating cash flow has a much higher chance of continuing as long as that business can operate profitably.

2. It should let the company retain financial flexibility. By borrowing to pay a dividend, a company obligates itself to long-terminterest coupon payments and eventual principal repayment (or refinancing), for the sake of a single payment. Those coupon payments increase the burden a company must clear to earn a profit every year, and the debt itself reduces a company's ability to borrow cash to expand its business. Contrast that to a dividend paid out of operating earnings, which carries with it no such long-term liability.

3. It ought to drive shareholder-friendly management behaviors. When a company gets serious about its dividend, it starts structuring its operations around ensuring its dividends can continue to be paid for the long haul. That requires the company to prioritize:

andoperate the business.

A few names
Here are just a few companies that have consistently raised their dividends over time, and have done so again without taking on extra debt:

Company

Year-Over-Year
Dividend Growth

Payout Ratio

Reduction in Debt, Most Recent 10-K vs. Prior-Year 10-K
(in Millions)

Cash From Operations / Net Income Ratio

Exxon Mobil (NYSE: XOM)

12%

26%

$141

1.16

Abbot Laboratories (NYSE: ABT)

11%

43%

$675

1.25

Lowe's (NYSE: LOW)

 6%

27%

$620

2.11

Archer Daniels Midland (NYSE: ADM)

10% Continued...

1 2
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About The Author

Chuck Saletta is a Motley Fool contributor.

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