Alpargatas: Equilibrando Conforto e Finanças

Who doesn't appreciate the comfortable feeling of sliding your feet into a pair of Havaianas flip flops?

I, for example, would not hesitate to use them even on my days at the office. However, even when I'm enjoying a well-deserved rest wearing my favorite style, the reality persists: my money never takes a break . This makes me question:

Is investing in the company behind Havaianas as comfortable a decision as wearing these iconic flip-flops?

In our initial analysis, we focused on the top line of the income statement and came across a significant problem: the lack of sales growth and the lack of minimal inflationary replacement on revenue . It is evident that the company Alpargatas has stagnated in its revenue since 2015, remaining at around R$4 billion reais

As a positive aspect, I highlight the stability of the gross margin over the years, remaining at around 45%, which suggests that variable costs are not a problem for the company.

Image taken from the December 2015 report.

Image taken from the December 2022 report.

However, given the lack of growth in sales to compensate for the economic losses of inflation , it is predictable that the expense base will erode the funds from revenues. This is due to the fact that expenses are largely adjusted for inflation . We can see that Alpargatas' expenses went from R$1 billion before 2015 to the current R$1.8 billion in operating expenses . Thus, the company gradually absorbs part of the sales revenue, preventing profit growth.

How is Alpargatas’ capital structure?

We note that interest expenses have never been a problem for the company, but currently, due to the new, more indebted capital structure , the context of high interest rates is taking the company's breath away. Given this scenario, we realized that one of the options would be to carry out a capital increase to preserve the solid capital structure maintained for years. This fact was recently highlighted, allowing the company to gain some time in the struggle to find a solution to the delicate balance between its sales and expenses.

What would I do if I were one of the controlling partners?

In a context like this, as a manager at Alpargatas , there are only two paths to follow. One of them is to seek to increase sales , creating new products and reaching new markets, which demands foresight in a contractionary global scenario. The other path is equally challenging, involving reducing expenses , improving internal processes, improving production and management dynamics, tidying up while awaiting a new economic cycle . Both decisions require the proactiveness of putting on tight dress shoes, while the pleasure of the comfort of elegant Havaianas will have to be postponed.

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