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Conference nyoss1::market_investing

Title:Market Investing
Moderator:2155::michaud
Created:Thu Jan 23 1992
Last Modified:Thu Jun 05 1997
Last Successful Update:Fri Jun 06 1997
Number of topics:1060
Total number of notes:10477

320.0. "Dell Computer" by SDSVAX::SWEENEY (Patrick Sweeney in New York) Mon Nov 30 1992 10:20

Copyright � 1992 Dow Jones & Co. from Wall Street Journal
Anatomy Of Dell Computer's Questionable Currency Trades

  By Kyle Pope and Anital Raghavan

  During their regular quarterly meeting in August, the directors of Dell 
Computer Corp. got an unwelcome surprise: The personal computer maker, they 
were told, had been speculating in currency options and had racked up millions 
of dollars in paper losses.

  The trades were far bigger than what is normal for a company of Dell's size, 
and they were made at a time when Dell was engaged in a brutal price-cutting 
war that was eroding its profit margins. Board members, disturbed by the scope 
of the currency trading, ordered management to end it.

  And that was that. Or so the board thought.

  Now, Dell's currency trading operation has become the focus of a bitter 
battle between the company and the star technology analyst at Kidder, Peabody 
& Co., who spent two months trying to figure out if the company was attempting 
to hide the currency losses and thus overstate its earnings, The Wall Street 
Journal reported.

  In a conference call to 200 brokers and institutional investors on Nov. 20, 
the analyst, David R. Korus, openly questioned the propriety of Dell's trading 
activities and the company's accounting treatment of the resulting losses. 
Korus's allegations, which sent Dell stock reeling that day, were the result 
of an extraordinary investigation that involved hiring bankers, accountants 
and foreign-currency experts to delve into Dell's currency activities.

  Dell has responded with a furious denial and launched an extensive campaign 
to discredit its accuser. Dell even went so far as to question Korus's 
personal ties to a female analyst at a New York investment fund.

  Much is still unknown about the unfolding conflict, and some questions may 
never be answered fully. But already, the spitting match has prompted a 
rethinking of the Dell mystique by some analysts and investors, who are 
wondering whether the company's astounding success might not be all they once 
thought. And Korus, a member of Institutional Investor magazine's coveted 
All-America analyst team for the past two years, is being portrayed by Dell as 
a loose cannon with a history of prosecutorial zeal. As a result of questions 
raised by Dell, Kidder was forced to launch an internal inquiry, which it says 
shows "absolutely no infraction of any rule or regulation." The whole affair 
has ended up in the lap of the Securities and Exchange Commission, which has 
requested information from both Dell and Kidder in an effort to untangle what 
really happened.

  For Dell, the Korus dispute couldn't have come at a worse time. The day 
before Korus made his conference call, the company released a stunning 
third-quarter report indicating that both sales and earnings had more than 
doubled despite a price war that has left many of its competitors badly 
wounded. The company's stock surged amid predictions of even bigger gains to 
come.

  The doubts that Korus laid out before Wall Street were especially galling to 
Dell because they concerned issues the company thought it had put to rest four 
months earlier. Dell's directors were told at the August meeting that the 
aggressive speculation program had been underway for most of the summer. Like 
most large companies with international business, Dell operated a currency 
hedging program to protect its foreign sales against the hiccupping dollar. 
What was different now, the directors were told, was that Dell's treasury 
department was convinced it could make money, not just protect the company 
from exposure, by trading currency options, a complex and highly risky kind of 
transaction that essentially pitted Dell's traders against counterparts inside 
the world's largest money-center banks.

   9 56 AM
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320.1Why Dell is a Survivor (Forbes, 12-Oct-92)AKOCOA::BIBEAULTBob, AKO1-3/N3, (DTN) 244-6136Tue Jan 12 1993 20:40124
VNS TECHNOLOGY WATCH:                           [Mike Taylor, VNS Correspondent]
=====================                           [Littleton, MA, USA            ]

                          WHY DELL IS A SURVIVOR
                         {Forbes October 12th 1992}

    Dell more than doubled its revenues in its Aug. 2 quarter from the 
    equivalent period last year, closing at close to $2 billion.

    Far from ignoring Dell, its competitors are paying it the ultimate form 
    of flattery by adopting Dell's direct-to-consumer marketing, bypassing 
    retailers. In the face of this stepped-up competition, Dell's (800)
    lines are ringing off the hooks. Calls to Dell's order line have swollen
    by about 40% since a June announcement that Dell was introducing an even
    cheaper line of computers. 

    Dell's factory is running overtime, cranking out nearly 3,000 machines 
    a day to keep up with orders.

    Dell, however, is going to have to work a little harder for its money. 
    Its after tax net margin dropped from 6% in the fiscal year that ended
    last February to a shade under 5% for the most recent quarter, with
    revenues continuing to grow faster than net profit.

    Dell's selling and administrative expenses eat up just 14 cents of its 
    sales dollar, against 24 cents at Apple and 30 cents at IBM. Even after 
    its massive layoffs of last year, Compaq's marketing overhead costs are
    still taking 20 cents out of the sales dollar.

    Economies of scale work in favor of the Dell distribution system. To 
    the extent that its sells directly to consumers rather than to
    retailers, Dell has merely to add additional telephone sales people in
    Austin as demand increases. That's how Dell took selling and overhead
    that were 20% of sales last year down to 14% in the last quarter.

    Most people have assumed that Dell sold on price alone. It did in the 
    beginning, but no longer. Those who attributed Dell's success to
    price-cutting have missed an important point. Although it sells almost
    entirely by telephone, Dell has managed to maintain a level of customer
    satisfaction at least equal to that of competitors who sell through
    stores. "We're not the low cost supplier," Michael Dell says. "Compaq
    and IBM are assuming that price is the problem. The problem is that the
    dealer channel has fundamentally failed at servicing customers." 

    It helps to understand Dell if you realize that Michael Dell is not so 
    much a computer entrepreneur as he is a marketing pioneer. His
    forerunners are not Steve Jobs and Bill Gates but Ray Kroc and Charles
    Schwab.

    Dell took the fears and uncertainties out of mail-order computers. Dell
    has astutely positioned his company at a middle point on the 
    cost-and-quality curve.

    By the mid-1980s Michael Dell realized that while selling on price 
    might be a good way of breaking into a market, it was no way to build a 
    future. Someone else could cut prices a percentage point lower. Dell 
    needed a different edge - reliability. So he offered such amentities as 
    unlimited calls to a toll-free technical support line, a 30 day
    moneyback guarantee and next-day, on-site service through independent
    contractors, free for the first year of ownership.

    Compaq was the first to hit it big with first-class IBM clones. But 
    soon others were putting together clones that would match the IBM PC's 
    performance, and suddenly there was extreme ease of entry into what had 
    formerly been a highly technological business. Dell correctly saw the
    only way to get an edge in what was fast becoming a commodity business
    was through marketing innovations.

    Most retailers thought customers would pay a substantial retail markup 
    in return for being able to go to a store and feel and touch a machine. 
    Some did and still do. But fewer of them than the establishment
    expected, especially not when a lot of the buyers are old-time users
    coming back for their second or third machine.

    The retailers were stunned when they saw how quickly the Texas upstart 
    could deliver customized products - in substantially less time than it 
    would take them to place the order and wait for the manufacturer to ship 
    it.

    Suddenly, everyone realized what he had wasn't just a product, it was a 
    process.

    While IBM, DEC and the others copy an outfit that they once considered 
    little more than a nuisance, Dell is pushing its telemarketing strategy
    a step further. This fall Dell should start sending out DellWare, a
    catalog that will offer PC games, software packages like Lotus 1-2-3 and
    computer peripherals like modems, printers and disk drives. Dell hopes
    to become the mail-order equivalent of the computer superstore and is in
    the process of signing up scores of suppliers. "We intend to put the
    reseller out of business," Michael Dell says.

    More important, as Dell deeps potential customers out of computer 
    stores altogether, the catalog will marry them more to Dell. Already
    Apple Computer has announced it will be starting a similar catalog.

    The Dell factory has changed somewhat since the days when assembly was 
    done by three men, each sitting at a 6-foot-long table. Today in the 
    Austin factory an order for a half dozen machines mingles with one for
    200 traveling down the assembly lines. But it remains virtually a
    screwdriver operation, with little automation and an almost job-shop
    approach to manufacturing. This both keeps capital costs low and permits
    great flexibility. The disk drives might be on the top or the bottom of
    the base or be absent altogether, if that's what the customer wants.

    Because it buys most of its components, Dell supports its near $2 
    billion in sales revenues with just $55 million in land, property, plant 
    and equipment. That's about $33 of sales for every dollar of fixed
    assets. The comparable figure for IBM is $2. Even WalMart gets only $7
    of retail revenue for every dollar of fixed assets. Dell uses its
    capital chiefly to finance inventories, which it currently turns over at
    a rate of more than eight times a year. Return on equity like that of
    IBM in its heyday - an annualized 29% in Dell's latest Quarter.

    {contributed by Alan Maltzman}


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320.2SDSVAX::SWEENEYYou are what you retrieveThu Jul 29 1993 18:01130
Copyright � 1993 Dow Jones & Co. from Wall Street Journal

Inside Track:
Dell Directors Give Vote of Confidence to Battered Stock
----
By Warren Getler
Staff Reporter of The Wall Street Journal


The battered stock of Dell Computer Corp., hovering near its 52-week low,
isn't being completely snubbed.

Bobby R. Inman and two other directors of the Austin, Texas,
personal-computer maker have been buying Dell shares despite severe
price-cutting within the industry and recent turmoil at the company,
Securities and Exchange Commission filings show.

Mr. Inman, an influential Dell director and former deputy director of the
Central Intelligence Agency, purchased a total of 25,000 shares in late June
at an average price of $19.87 a share, SEC data indicate. Mr. Inman's
investment of nearly $500,000 -- his first open-market purchase of Dell
stock since joining the board in 1987 -- increases his holding in the firm
by 22% to 137,500 shares.

"I got a superb buy from purchasing the stock under $20," Mr. Inman said in
a phone interview from Colorado, where he's vacationing. "I consider it
right now to be a good $30 stock."

Dell's stock was at $17.75 a share, down 50 cents, in national
over-the-counter trading yesterday.

Mr. Inman said he plans to hold the 25,000 share block until Dell's shares
fetch $40 and "then invest the proceeds back into my investment pool." At
the beginning of the year, Dell's stock was trading just below $50 a share.
But a series of problems at the company, including troubles with its line of
notebook computers, subsequently eroded investor confidence in the computer
highflier.

Dell, Mr. Inman said, had succumbed to internal expectations of
"hypergrowth," which have been quickly dashed. The company, buoyed by sales
of its desktop computers, was always expecting to grow at a blistering pace
"such that when it didn't expand at that rate, the impact was much more
severe. The reason it couldn't go on at that rate was the failure in the
portable notebook area."

Acknowledging that Dell is still having a rough year, Mr. Inman, who chairs
the board's audit committee, said the nation's fourth-largest computer maker
should experience a turnaround beginning in the fourth quarter.

"You don't get out of these problems overnight," he cautioned. "I don't want
to leave the impression with prospective investors that they would double
their money in 60 days" by snapping up Dell shares at current levels, which
are near he 52-week low of $14.625.

"But, as is obvious from my own investment, I'm very optimistic about the
company's performance over the longer term. That confidence is in part based
on the additional talent that's been added to management," he said,
referring to the hiring of a new team assigned to oversee product
development and manufacturing at Dell.

"The key is new products and getting better control of their information,"
said Andrew J. Neff, an analyst with Bear, Stearns & Co. "It's a very tough
environment generally, with a particularly challenging environment in
Europe, a price war in Japan and the prospect for an acceleration of the
price war in the U.S."

But, Mr. Neff said, Dell has it within itself to turn itself around. "The
company has a very strong brand image and strong marketing, which is what
you need to pull it out."

Joining Mr. Inman in accumulating Dell shares were two other board members:
Michael H. Jordan, who became chairman and chief executive officer of
Westinghouse Electric Corp. on June 30, picked up 2,000 Dell shares in late
May at $24.50, and Paul O. Hirschbiel bought 500 shares in mid-June at
$19.38. Neither director could be reached for comment.

Not all the inside action at Dell has been on the buy side, however. Its
chief technology officer, G. Glenn Henry, trimmed his stake by 16% through
the disposal of 2,000 shares in late June at $20 a share. SEC data show that
he continues to hold more than 10,000 shares and has options that are
exercisable for the purchase of 11,500 additional shares.

Through a Dell spokeswoman, Mr. Henry said the sales were for personal
reasons only, namely to help finance his son's college education. Mr. Henry
had been in charge of overall product development at Dell before recently
being reassigned to his current lesser post.

For the three directors who snapped up Dell shares, their purchases do not
seem all that prescient in the short term: They came just weeks before an
announcement earlier this month that sent Dell's stock reeling. Buffeted by
internal control problems and a slowdown in Europe, Dell said on July 14
that it expected to report a loss for its second quarter ending Aug. 1, its
first-ever quarterly loss. That news sent Dell stock sharply lower, plunging
30% on the day in OTC trading to $15.875.

The company said at the time that the expected loss would come in around
$1.65 to $1.85 a share and would be the result of a $75 million to $85
million charge. That charge covers continuing problems in the company's
notebook-computer business and the costs of fixing an internal forecasting
system that has caused Dell to overestimate demand, particularly in Europe.

Dell also said the expected loss could force it into technical default on
some terms of its $130 million line of revolving credit. But Mr. Inman said
the line was secure for now. "I don't expect any problems with the line of
credit. If we weren't having the booming performance in the desktop and
file-server computer lines, it could be different."

Mr. Inman, who has invested in a number of technology start-up companies
over the years, said Dell was making a point of shifting toward conservative
accounting practices and performance expectations. He suggested that the
company's decision to move offshore its production of notebook computers was
a "disaster" that did not need to happen.

"The charge for the second quarter is a move to very conservative
accounting," he said. Asked if the move reflected some personal intervention
on his part, he said: "The chairman of the audit committee probably has more
impact now, as troubles have developed, than earlier." People familiar with
the company said that Mr. Inman was involved in the departure of the former
chief financial officer, James R. Daniel.

The Dell director said that the wave of price-cutting that has been
hammering the industry is not likely to intensify. "I don't see any impetus
for another surge in price-cutting." He predicted that investors' attention
will turn to the introduction of the "next family of products" from computer
hardware companies, such as Dell, and to the new technology emerging from
semiconductor firms.

Mr. Inman's optimism about Dell's prospects notwithstanding, most analysts
now expect PC sales to slow by year end because of slack corporate spending
and a lull in product cycles.
320.32435::SHAHAmitabh &quot;Amend Constitution to ban DECAF&quot;Tue Nov 30 1993 11:543
	Dell announced much higher earnings (0.26 per share) than expected
	(0.02 per share). The stock is up nearly 3 today. It has been rising
	steadily over the last month or so.