[HN Gopher] Allbirds S-1 IPO
       ___________________________________________________________________
        
       Allbirds S-1 IPO
        
       Author : marc__1
       Score  : 93 points
       Date   : 2021-08-31 14:21 UTC (8 hours ago)
        
 (HTM) web link (www.sec.gov)
 (TXT) w3m dump (www.sec.gov)
        
       | alangibson wrote:
       | I don't see how Allbirds can have any sort of moat keeping out
       | competitors even in the medium term. Shoes are notoriously easy
       | to duplicate. See for instance the many, many near-perfect Croc
       | copies.
        
       | owenwil wrote:
       | Wow, glad to see this. Allbirds is a great business, makes good
       | products, and cares about having an impact on the world/reducing
       | climate impacts - not sure if I've ever seen any other S1 filing
       | that mentions climate impacts/goals as extensively.
       | 
       | If the amount of shoes/repurchases I and many others I know have
       | made over the years from them is any indication, they're going to
       | keep growing fast - they seem to have a knack for bringing
       | customers back; the filing says more than 43% of customers return
       | to purchase something else, which is impressive.
        
         | tyre wrote:
         | > Allbirds is a great business
         | 
         | They haven't proven that. Yes, they've sold a lot of shoes, but
         | they've never made a profit and don't project doing so.
         | 
         | Every money-losing company that raises money has a story of how
         | it will become profitable. It is possible that they do, but
         | they haven't yet.
        
           | mywittyname wrote:
           | The company could be profitable tomorrow if they wanted to.
           | 
           | It's not like this is some grand, new, unproven business
           | concept, or one that is only competitive due to VC capital.
           | They sell shoes, and they sell them at a decent profit. There
           | are lots of large apparel companies out there making stacks
           | of money, many of whom started off selling shoes.
           | 
           | This is not Uber/AirBnb, it's Adidas/Puma/Nike.
        
       | alberth wrote:
       | Whenever I hear about Allbirds, I can't but laugh and think about
       | this site: https://vcstarterkit.com
        
       | maxehmookau wrote:
       | Seems reasonable. Nice product, well priced, strong
       | sustainablilty credentials.
       | 
       | Good for them.
        
       | [deleted]
        
       | pvm3 wrote:
       | Great job by founders and team but I worry that most of these new
       | CPG companies are not sustainable. Buffett invested billions into
       | Heinz and Kraft, which struggled as a result of the
       | commoditization of brands. I know fashion is different but most
       | of these companies (e.g. AllBirds, Away) are not luxury brands.
       | Are these valuations truly sustainable?
        
         | [deleted]
        
         | rcar wrote:
         | Their balance sheet looks very healthy for a growing company
         | with a strong gross margin and very sustainable net losses
         | relative to the capital they've been able to raise. As long as
         | they can maintain their brand position in the space, the
         | multiple they last raised at doesn't seem absurd to me at
         | least.
        
           | agloeregrets wrote:
           | Oh I agree, but I would put large bets against any company
           | with a fresh take on a popular product that suddenly has an
           | IPO. The growth curve to satisfy shareholders will destroy
           | the brand's name and quality as what they do...doesn't really
           | scale well. Eventually you are outsourcing shoe production to
           | new sources, getting lower quality wool for cheaper, reducing
           | costs in customer service. For a year or so things look great
           | on paper, then slowly sales start to slip, the company cuts
           | costs further, slowing the slip and then the cycle repeats
           | until the brand is known for their Shoe Department collection
           | for 29.99.
        
       | Raed667 wrote:
       | A great (2019) video about the sustainability claim of Allbirds
       | 
       | https://www.youtube.com/watch?v=et33AaoZZCQ
        
         | ordinaryradical wrote:
         | I'm honestly more compelled to invest because of this vision
         | than the financials. We need products like this to succeed in
         | the world.
        
       | nkotov wrote:
       | Super excited to see this. I'm on my fifth pair of Allbirds - by
       | far the most comfortable shoes I've had in a while and I like the
       | way they look. My only gripe with them is how easy they get dirty
       | if you get the lighter-colored ones.
       | 
       | I think long-term, stores might be their best bet. There is still
       | a good amount of people who are skeptical on purchasing shoes
       | online even with easy return options. Good job to these founders!
        
         | lupire wrote:
         | Fifth pair in how many years?
        
       | vavooom wrote:
       | Hiked for 6 weeks straight across Europe mostly in a pair of tree
       | runner Allbirds. Incredible shoe and company.
        
       | bitsoda wrote:
       | I hope they stay in business for a long time. Not to sound like a
       | shill or anything, but their shoes are some of the most comfy
       | I've tried. I pretty much wear them to the office every day. Are
       | there more comfortable shoes out there? I don't know, probably,
       | but I'm a happy Allbirds customer all the same.
        
         | sheepybloke wrote:
         | I've had a couple of Vivobarefoots that I've been super happy
         | with. They're fantastic quality and incredibly comfy. They do
         | take a bit for your feet to get used to since they have a very
         | thin sole, but they are great.
        
         | bpicolo wrote:
         | I like them for the most part, but their soles early on were
         | dangerously slippery on any marginally wet surfaces, big turn
         | off. I've heard this is better but not great now?
        
           | jmsuth wrote:
           | This was my experience too. It was like ice skating.
        
           | jareklupinski wrote:
           | after wearing a few different pairs of allbirds for years
           | without issue, i just sprained my foot a week ago after
           | slipping on a slick sidewalk after a drizzle in a reasonably
           | new pair
           | 
           | non-skid soles on a fashionable lightweight sneaker are
           | impossible to find :(
        
             | bpicolo wrote:
             | Have you tried ECCO? Bit pricier but I've found their stuff
             | to be great.
        
         | acrooks wrote:
         | I find Allbird comfortable and stylish but I find that they
         | wear out incredibly fast. I've owned four pairs of Allbirds and
         | they've all had a fairly short shelf life compared to my other
         | shoes.
         | 
         | My everyday shoe now is from Casca [1]. They're a Vancouver-
         | based company with a specific focus on quality: I've worn them
         | almost every day since fall 2018 (when they launched) and the
         | shoes still look as good as new. And they're machine washable.
         | 
         | They're also incredibly comfortable. When you buy a pair of
         | shoes, you have the option to take a few pictures of your feet
         | and the shoes will be delivered with custom 3D-printed insoles.
         | It's amazing the difference in comfort when a shoe is moulded
         | to your feet.
         | 
         | [1] https://casca.com/
        
           | dzhiurgis wrote:
           | Same here. Only use them to get to the store, out for food.
           | 
           | They great for when it's too cold for jandals but you are too
           | lazy to put socks on.
        
         | mbesto wrote:
         | I haven't worn them, but my friends tell me one of the other
         | defining features is the ability to wash them very easily.
         | Anyone else can confirm?
        
           | ubermonkey wrote:
           | Both my wool ones and my eucalyptus ones wash quite well
           | (cold water, take out insoles, don't dry), so yes, can
           | confirm.
        
         | gjs278 wrote:
         | atoms are better
        
         | finnh wrote:
         | Johnston & Murphy makes a comfortable shoe, probably the only
         | ones in my closet that rival my Allbirds.
         | 
         | In particular the McGuffey Plain Toe:
         | https://www.johnstonmurphy.com/mcguffey-plain-toe/8318.html
         | 
         | YMMV, of course!
        
         | Server6 wrote:
         | I like their shoes because they're not crazy styled. Normal
         | standard shoes - no bullshit. They're comfortable and if a pair
         | wears out I can buy the exact same shoe. Have you ever tried to
         | replace a pair Nikes with the the same shoe? Its impossible.
        
           | lotsofpulp wrote:
           | That's why I like ASICS. I can just keep buying the same
           | model shoe.
        
         | wallacoloo wrote:
         | > Are there more comfortable shoes out there?
         | 
         | I went from Allbirds to Baabuk. Similar comfort (I can wear
         | them sockless without chafing) but they seem to last twice as
         | many miles before wearing out & they look a lot better IMO.
        
         | tomduncalf wrote:
         | Seconded. I was ranting to a friend about how I was fed up of
         | finding shoes I liked only for them to be discontinued next
         | time I need them and he showed me his Allbirds (which
         | conveniently looked very similar to the Nikes I was trying to
         | replace) and I was instantly sold - very pleased with the
         | comfort and they feel like they should be very durable. Seems
         | like a nice company in terms of thinking about environmental
         | impact etc too.
         | 
         | I've now become the person who tells other people about my
         | shoes lol - they had better not change the design!
        
         | floatingatoll wrote:
         | I hope someday they make women's shoes in sizes greater than
         | 41, so that I can recommend them to my trans friends that have
         | 42+ feet. It's not really very profitable to market size 42 to
         | women, and shoe retailers just don't bother to make them at
         | all, rather than charging more! so I always have a superbly
         | difficult time finding _good_ fashion recommendations in the
         | shoe space. Disappointed to see them IPOing without considering
         | a wider size range, but maybe the IPO will make them more
         | inclusive. (In the meantime, Rothy's is a classy alternative
         | available up to 44, iirc.)
         | 
         | ps. Yes, I know this is HN, but it's such an absurdly difficult
         | space that if I can help a _single_ trans woman reading this
         | comment, then it was worth the risk of being attacked for
         | caring. Fashion is often high tech these days too. With custom-
         | to-order clothing and fast fashion normality, there's no
         | excuses for retailers who don't extend their size range
         | anymore. It's just that lots of techy hackers aren't aware of
         | the market bias. I've been studying fashion for a couple
         | decades and there are insanely great innovations that I don't
         | post to HN because we're not mature enough yet. Hooray for
         | Allbirds' offering an opportunity to talk about one of my tech
         | interests safely :)
        
           | [deleted]
        
           | babelfish wrote:
           | How does the Allbirds Men's line differ from the Allbirds
           | Women's line? All of their shoes look pretty much the same to
           | me, could your trans friends just order a 42+ shoe from the
           | Men's line?
        
             | floatingatoll wrote:
             | I have no idea. I didn't think to check their Men's line.
             | The typical variation is that "typically women's" colorways
             | are simply not offered in men's, so if you want a shoe that
             | has any sort of red hues (such as pink, purple, lavender,
             | lilac, wine, maroon, etc) then you're out of luck, because
             | most retailers only offer "typically men's" colorways in
             | their men's sizes. You'll also see stylistic variations,
             | heel size variations, and "these shoes are intended for use
             | with or without socks" variations.
             | 
             | Still. I'll go check now, though, and I feel kind of dumb
             | for not thinking to look sooner. Thank you for the pointer.
        
         | ubermonkey wrote:
         | I have worn my tree runners nearly every day all summer.
         | 
         | I wear my wool runners most days in the winter.
         | 
         | I worry, though, than an IPO signals a growth curve that will
         | impose quality problems.
        
       | judge2020 wrote:
       | Better URL directly to the S-1, like other S-1 posts:
       | https://www.sec.gov/Archives/edgar/data/1653909/000162828021...
        
       | 42droids wrote:
       | Does anyone know when these shares will be available for us mere
       | mortals? Thanks
        
       | [deleted]
        
       | diebeforei485 wrote:
       | I have a pair of their shoes and like them. I had no idea they
       | made clothes[1] however. Good luck to the team.
       | 
       | [1] https://www.allbirds.com/products/womens-wool-jumper-orchid
        
       | avelis wrote:
       | I have bought their shoes for awhile now. I like their shoes and
       | the expansion into other shoe types.
        
       | kerbs wrote:
       | The wool line made them popular, but the tree runner in my
       | opinion is my absolute favorite shoe.
       | 
       | My white pair has survived about 10 runs through the wash, and
       | damn if there isn't a better looking shoe to wear sockless.
        
       | mtalantikite wrote:
       | Never heard of them until just now. Looking at the men's
       | "Everyday" collection they sort of remind me of the original
       | Yeezys if you were to take the edge off of them and make them
       | blend into an office park. Not really my thing, but I'm here for
       | companies not using slave labor and trying to use materials that
       | aren't so destructive to the planet.
        
         | all_usernames wrote:
         | They are, or were, extremely trendy among the tech workers of
         | the Silicon Valley / San Francisco.
         | 
         | They're premium priced and definitely casual in style and
         | function, with a sustainability-focused marketing sheen.
         | 
         | I've had a few pairs and the quality is above-average but
         | definitely not a "buy it for life."
        
         | jonpurdy wrote:
         | I ordered a couple of styles a few years ago. They seemed
         | incredibly comfortable but both didn't fit properly due to the
         | lack of half sizes so they were returned.
         | 
         | I guess it hasn't affected their valuation much though.
        
         | mc32 wrote:
         | Their footwear is comfortable and affordable. Their core
         | attribute is being "greener" using biological material (not so
         | different in this respect from Rayon) in some of their
         | manufacturing input...
         | 
         | But... their footwear wears out quite quick (the soles esp.),
         | so overall, I do not know that if you were to study its carbon
         | footprint over two years, if they would actually come ahead
         | compared to conventional footwear.
        
           | duffyjp wrote:
           | Affordable is relative. These are at least twice what I've
           | ever paid for casual-looking shoes.
        
             | mc32 wrote:
             | Most sports shoes kids wear in highschool will run about
             | the same, unless they are on sale. Nike, Adidas, etc. They
             | will run the same or more, sometimes less. That's my
             | reference.
        
             | ubermonkey wrote:
             | Are you serious? $100 for a pair of shoes is, at least for
             | me, under the midpoint for shoe cost in my adult life.
             | 
             | A few cheaper options exist in my closet, but mostly
             | they're more expensive.
        
               | Izikiel43 wrote:
               | You can get cheap pair of shoes at outlets, I haven't
               | paid more than 50$ in the last 5 years for a pair of
               | shoes.
        
               | mc32 wrote:
               | I've bought at outlets. Half of the time it's because
               | they had a quality defect that appears a few month into
               | wearing them. (Stitching or glue, etc).
        
               | ubermonkey wrote:
               | I'm stunned by this. Do you just never, ever dress up for
               | anything?
        
               | DavidPeiffer wrote:
               | I guess that goes to show there's a wide range of needs
               | and desires in the market.
               | 
               | I've been wearing the same line of tennis shoes for a
               | handful of years. Outside of work boots for projects, I
               | wear the tennis shoes for almost every other event and
               | task, breaking out dressy black shoes a handful of times
               | per year.
               | 
               | They run around $65 unless I find a deal. That shoe is
               | adequate for my needs and budget, fits well, and the
               | variations from year to year are minimal. I'm hesitant to
               | deviate away from something I know works well.
               | 
               | I've never found a pair of Nike tennis shoes that are
               | comfortable. Nike shoes would probably be more expensive
               | than my go-to pair, but I'm sure for some people my
               | tennis shoes would be really uncomfortable.
               | 
               | All that said, I am considering trying a pair of
               | Allbirds. I'm 4 hours from their nearest store, and have
               | never bought a pair of shoes online, so I may swing by
               | next time I'm in Minneapolis.
        
               | ubermonkey wrote:
               | Allbirds has a pretty great return/exchange policy, so I
               | wouldn't sweat the online order if you're interested.
               | 
               | They come in whole sizes only; the rest of my shoes are
               | 9.5 to 10.5 depending on application. My Allbirds fit
               | perfectly; both pairs are 10s.
        
           | chansiky wrote:
           | Most footwear is fast fashion. People throw out shoes well
           | ahead of them being worn out. I appreciate all the natural
           | materials for this purpose, because at least they biodegrade
           | better, which may have something to do with being worn out
           | faster.
        
           | mtalantikite wrote:
           | That's disappointing to hear. I personally try to buy things
           | that will last for years. I'd rather spend a lot of money on,
           | say, a pair of Red Wings and wear them for a decade, maybe
           | with an occasional resoling, than a pair of boots that will
           | be a mess in a year or two. Also, NYC (where I am) will
           | really tear a pair of shoes up from all the city walking, so
           | that's a bit of an extra incentive to go for quality.
           | 
           | It's good that their inputs aren't horrible for the planet,
           | but if they break down in a couple years it might not make
           | that much of a difference.
        
             | mc32 wrote:
             | I (obviously?) didn't do a long term study. They have some
             | details about their claims here:
             | https://www.allbirds.com/pages/sustainable-practices [you
             | can download their report]
             | 
             | Most sportswear shoes, "sneakers" in vernacular, don't
             | accommodate resoling. But evenso, the plastic mesh or wool
             | upper (depends on model) tends to wear out in obvious spots
             | (same as where socks might wear out, like toes).
        
               | mtalantikite wrote:
               | Yeah absolutely -- the sneakers I buy (Vans) definitely
               | can't be resoled, but they last a long time.
        
         | creaghpatr wrote:
         | Wouldn't call them the best value, but I love my pair they are
         | extremely comfortable and versatile for matching with stuff.
         | Fashion-wise, they are pretty bland.
        
           | the_arun wrote:
           | Unfortunately Amazon doesn't have these shoes. I need to
           | create yet another user account.
        
             | atestu wrote:
             | You don't need to create an account to buy their shoes. You
             | can check out as a guest, they use Shopify.
        
         | acdha wrote:
         | They're very comfortable & breathable - I used to refer to them
         | as my office slippers back when offices were a place where we
         | spent time. Nice enough looking for meetings, but you didn't
         | mind wearing them all day even in the summer.
        
         | warent wrote:
         | I had a pair for like 3 years. They're extremely durable and
         | light, easy to clean (toss in the wash, air dry), it's almost
         | like wearing super tough socks.
         | 
         | The best part about them was the convenience and comfort, but
         | as far as style they're maybe one rung up the ladder from
         | Crocs, so you're not really winning points there. They go well
         | with shorts and look particularly awkward in jeans.
        
           | maininformer wrote:
           | I second this, they are extremely durable I had mine for over
           | 4 years.
        
             | wallacoloo wrote:
             | The heel of mine separated from the sole within 6 months.
             | Beginning to wonder if I have some quirk with my stride
             | that tears shoes apart early, or if their quality is just
             | inconsistent.
        
       | cube2222 wrote:
       | After realizing most shoes are animal-based or synthetic, even if
       | they're not leather, I've set out to find a pair which is non-
       | synthetic non-animal-based and I've found these (and giesswein's
       | which I didn't like).
       | 
       | Bought them, really comfortable, great refund policy (could test
       | out 2-3 pairs to find my right size), would definitely recommend.
        
         | [deleted]
        
         | stronglikedan wrote:
         | Shame they don't seem to make wide sizes.
        
       | fkfowl3 wrote:
       | Apart from all the numbers. The other thing that actually matters
       | is the quality itself. I'm definitely not locked in on the brand
       | as the products are not great after you them for a while. i.e
       | they don't age graciously and i see it as a major problem in the
       | long run (no repeat customers).
        
       | neom wrote:
       | "*Grew net revenue from $126.0 million in 2018 to $219.3 million
       | in 2020, representing a compound annual growth rate, or CAGR, of
       | 31.9%;
       | 
       | *Grew our digital revenue from $113.2 million in 2018 to $194.6
       | million in 2020, representing a CAGR of 31.1%;
       | 
       | *Grew our store footprint from three in 2018 to 22 in 2020;
       | 
       | *Grew our U.S. and international revenue by $52.5 million and
       | $40.7 million, respectively, from 2018 to 2020, representing a
       | CAGR of 20.8% and 112.4%, respectively;
       | 
       | *Increased gross margin by 454 basis points from 46.9% in 2018 to
       | 51.4% in 2020;
       | 
       | *Generated net losses of $14.5 million and $25.9 million in 2019
       | and 2020, respectively; and
       | 
       | *Generated adjusted EBITDA of $(1.3) million and $(15.4) million
       | in 2019 and 2020, respectively."
        
         | nappy-doo wrote:
         | EBITDA in a non-comparison context is meaningless. EBITDA is
         | only useful when you're comparing ownership of two like
         | businesses.
         | 
         | What is interest, if not an expense? What is tax, if not an
         | expense? What is depreciation if not an expense? Alright,
         | amortization, yeah, that one could get added back in - I buy
         | that.
         | 
         | Whenever someone starts talking about EBITDA, check your
         | wallet.
        
           | addicted wrote:
           | EBITDA is a good measure of the upper bound of the earning
           | potential of the current business.
           | 
           | And you're also right in that it's useful for comparing with
           | similar companies. It's greatest value is in the variety of
           | ratios that it slots into.
           | 
           | If 2 similar companies have very different EBITDA/Revenue
           | ratios, e.g., that would indicate that the company with the
           | lower EBITDA/rev ratio is probably less efficiently run.
        
           | JCM9 wrote:
           | The point of these things is that there are strict rules on
           | what counts and what doesn't do it's a measurement that has
           | some common degree of understanding. It's far from perfect,
           | but absent these things companies have a habit of making up
           | BS metrics to make the company look healthy (remember
           | "Community Adjusted EBITDA") when the standard metrics would
           | call the company's financial health into question.
           | 
           | These metrics companies like to put out there, not
           | surprisingly, tend to be something along the lines of "look
           | at all the profit we're making if you for a moment ignore all
           | the reasons why our business model is not profitable."
        
           | cliftonk wrote:
           | EBITDA is a useful measure for understanding how much cash a
           | business generates if you were to strip it down. E.g.
           | EV/ebitda is the most widely multiple for buyouts and most
           | accurately takes into account operating leverage. It's less
           | useful for a business like this, but saying "ebitda is a
           | scam" is illiterate.
        
           | swamp40 wrote:
           | Why can't the comparison context be from one year to the next
           | year?
        
             | ericmay wrote:
             | Because your choice isn't "invest or not" but invest
             | relative to other potential investments in the marketplace.
        
               | mbesto wrote:
               | The parent comment is right. EBITDA is used for both
               | industry comparison _as well as_ YoY trends. For YoY it
               | 's used to try to eliminate "noise".
        
               | ericmay wrote:
               | YoY trends don't matter in isolation as you're trying to
               | decide to make an investment.
        
               | mbesto wrote:
               | > YoY trends don't matter in isolation as you're trying
               | to decide to make an investment.
               | 
               | What.
               | 
               | You 100% can make investing decisions in isolation. I
               | don't think this is what you meant you say, because this
               | makes absolutely no sense at all. If someone comes to me
               | and says "if you give me a dollar today, I'll give you
               | $10 tomorrow" I really don't need to consider anything
               | else. Sure, someone else might say "I'll give you $11
               | instead", but if the deal is there and I can analyze that
               | the risk of default is minimal, then I can absolutely
               | make that decision in isolation.
        
               | ericmay wrote:
               | We must be talking past each other. I have no idea what
               | you're talking about. What do you mean by you can make a
               | decision in isolation? How would you know that giving
               | someone a dollar for 10 dollars tomorrow is a good
               | investment unless you have other investments or
               | investment opportunities to compare it to?
               | 
               | And even so, how would you construct a life such that you
               | were naive to all investment opportunities until this
               | single one arises? It doesn't make sense.
        
               | mbesto wrote:
               | > I have no idea what you're talking about.
               | 
               | Clearly.
               | 
               | I said: - EBITDA is used for both comparison and YoY
               | trends
               | 
               | You replied: - YoY trends don't matter in isolation
               | 
               | All of my clients (PEGs) used EBITDA both as a tool to
               | normalize YoY trends _and_ to do like for like
               | comparisons of comparable assets. Ultimately this is to
               | evaluate whether they want to make an investment or not.
               | 
               | Since you cared to provide some contradictory
               | clarification to my comment, I can only assume you were
               | disagreeing that EBITDA can only be used for comparative
               | measures, which is 100% not true as per practice. Hence
               | my example was that in theory you could make an
               | investment decision in isolation (as naive as that might
               | be).
        
               | ericmay wrote:
               | I think the person in the OP edited their post. They no
               | longer mention YoY changes which is what the comment I
               | replied to was asking about and I responded to.
               | 
               | All I was saying is that you have to have context and
               | something to compare the YoY to and you can't simply look
               | at a YoY growth rate. It's _literally meaningless_ to do
               | so without comparables. It 's like saying the velocity of
               | something is 50, ok who cares unless you can tell me how
               | it relates to some other thing. If a company grows 100%
               | YoY I don't care without information relating it to
               | _other investment options_. 100% could very well be
               | really bad unless I know what is normal, below average,
               | above average, etc.
               | 
               | So idk what's really going on here anymore. I think
               | something has become confused that's causing this
               | conversation to go in useless circles.
        
           | lumost wrote:
           | Isn't EBITDA the number of greater interest to institutional
           | investors such as Private Equity funds?
           | 
           | Interest could be irrationally expensive for a business,
           | taxes could be higher than they should be if the entity is
           | not setup correctly, Amortization represents assets which
           | could be sold off.
           | 
           | These are all things that PE firms can fix/work on to one
           | extent or another with financial engineering. They can't
           | really grow cash flow.
        
             | mywittyname wrote:
             | PE usually look to load up the company they acquire with
             | debt to cover their purchase price. EBITDA gives them a
             | good idea of how much debt the company can service via
             | cashflow.
        
           | mbesto wrote:
           | 1) It's adjusted EBITDA which makes it even more meaningless.
           | 
           | > What is interest, if not an expense? What is tax, if not an
           | expense? What is depreciation if not an expense? Alright,
           | amortization, yeah, that one could get added back in - I buy
           | that.
           | 
           | 2) There is a specific reason these get taken out, because
           | they generally represent values that the company either has
           | little control over (taxes) or represent episodic
           | expenditures (capital purchases, or debt raises) that have
           | meaningful life greater than 1 year. D/A are essentially
           | synonymous. So, no, D/A are not expenses, because they are
           | simply representations of capital expenditures shown _as_
           | expenses (the distinction is important) throughout the useful
           | life the asset (intangible or tangible).
           | 
           | Easy way to illustrate this is an airline who buys an
           | airplane in year 1 and then uses that plane for 30 years. If
           | EBITDA wasn't useful, then calculating their earnings over a
           | period time won't tell you anything about trends of the
           | business health.
           | 
           | The devil is in the details. EBITDA is not all that bad, it's
           | just not a "one figure to rule them all", especially since
           | most firms create an "Adjusted" version of it to fit some
           | narrative (and they always do).
           | 
           | To your point. The cashflow statement is much more important
           | IMHO.
        
             | RC_ITR wrote:
             | The reason EBITDA became popular is because private equity
             | firms had low cost of borrowing (e.g., they would
             | manipulate I expense) and were good at financial
             | engineering such that tax rates could easily become 0 in
             | the short term. D and A are excluded because they're not
             | cash.
             | 
             | Then, people just sort of adopted EBITDA as shorthand for
             | "FCF from operations" and then companies like Allbirds took
             | advantage of that to do whatever they want with it.
        
               | mbesto wrote:
               | > Then, people just sort of adopted EBITDA as shorthand
               | for "FCF from operations"
               | 
               | Very true.
               | 
               | > then companies like Allbirds took advantage of that to
               | do whatever they want with it.
               | 
               | Here's an insider secret - everyone manipulates Adj.
               | EBITDA (not just "Allbirds like companies"). It's part of
               | the game of business sellers, which is why buy-side
               | auditing is so important to get right. This is more or
               | less why public security analysts exist - to keep
               | pressure on proper reporting from the company. If WeWork
               | actually went public every analyst worth a salt would
               | basically throw out their "Community Adjusted EBITDA" and
               | the term would be rendered meaningless.
        
         | lupire wrote:
         | What is digital revenue? Online sales of physical products, or
         | something else?
        
         | black6 wrote:
         | How, as a consumer goods manufacturer, do you continue to lose
         | money? My background is in a different manufacturing sector,
         | beer, but even as a journeyman brewer I was doing COGS analyses
         | and knew exactly how much each bottle/keg cost us for each brew
         | so that we could be profitable.
        
           | blueblisters wrote:
           | For eCommerce ad-driven sales, I would think that ad expenses
           | should be a part of COGS. It's easy to attribute sales to
           | each ad dollar spent, and the impact of reduced ad spending
           | will likely impact revenue, not just growth.
        
           | rcar wrote:
           | From their S-1, 2020 revenue was $219m. From that, $106m was
           | cost of revenue, $87m went out to SG&A, and $55m for
           | marketing. Presumably if they wanted to hit pure
           | profitability, they could take their foot off the gas on the
           | admin expenses and marketing, but since they're still seeing
           | good growth and seem to be having an easy enough time getting
           | capital, they may as well keep spending on additional growth.
        
           | panda88888 wrote:
           | I haven't looked at the filing in detail yet, but I would
           | guess expanding their physical store footprint is burning
           | money and the source of loss. They are in the
           | expansion/growth phase so I would not expect profitability
           | until either runway runs out or growth slows.
        
           | perpetualpatzer wrote:
           | Out of fairness, their gross margin is 51%, so they're
           | covering their COGS comfortably.
           | 
           | They're spending a lot on operating stores and advertising,
           | where the input-output math is less clear/predictable. You
           | could also believe that those stores stores will scale up in
           | efficiency as people know that they're there and leave their
           | house post-COVID.
        
           | KoftaBob wrote:
           | Losing money isn't always due to a company charging less for
           | a product than the direct cost to make it.
           | 
           | In the case of startups like this, the loss is often due to
           | the large costs of things like expanding number of stores,
           | expanding manufacturing capacity (it's not always as simple
           | as sending orders to China to make), expanding their
           | logistics system to handle shipping more and more shoes, etc.
        
           | [deleted]
        
           | BoorishBears wrote:
           | Because it's not their money.
           | 
           | It's a VC money, and the VCs will let this go on as long as
           | an exit is in sight because they can then extract their money
           | + a hefty premium.
           | 
           | Then at that point the money faucet is re-plumbed to the
           | public's money via institutional investors and from there
           | they're free to do the slow decline to penny stock at their
           | own pace
        
           | vlad11 wrote:
           | VC backed company try to grow revenue at all cost, they don't
           | care about profit.
        
           | neom wrote:
           | Building a business to such scale that it can be a public
           | company is an extremely expensive endeavour, continuing that
           | growth till a time such that the business can sustain "market
           | weather" while in the public is even more so. As crazy as it
           | may seem, the bar for a public market business to be
           | considered a "stable" or "safe" investment is very very very
           | high and takes years in the public to build the platform that
           | holds your market share. In near all instances, you have to
           | continue to spend _a lot_ into that sustainability.
        
           | beambot wrote:
           | Haven't read the S-1, but their gross margins appear pretty
           | solid, so they're probably spending aggressively in SG&A and
           | capex-heavy depreciated assets that will hit COGS over time.
           | 
           | Eg growing from 3 stores to 22 in two years probably requires
           | a lot of big upfront expenditures.
           | 
           | It's important to look at cashflow statements, P&L, and
           | balance sheet in concert rather than isolation -- especially
           | for larger fast-growing companies.
        
         | robbiemitchell wrote:
         | Why are the top line numbers shown from 2018 to 2020? If I had
         | to guess, it would be because 2018-2019 showed the most growth
         | while 2019-2020 showed less, and they want to show good %
         | changes.
        
           | farmerstan wrote:
           | No. All S1s do it this way for some reason.
           | 
           | My wife just worked on an S1 and had a similar comment but
           | she investigated other S1s and saw that was just how it was
           | done.
        
           | ABeeSea wrote:
           | You would be correct. On page 18, 2019 revenue was 193M and
           | 2020 was 219M, growth of only 13%.
        
         | RC_ITR wrote:
         | Not mentioned: $140mn in Sales and Marketing to generate $110mn
         | in Gross Profit.
        
           | hammock wrote:
           | Is that unusual?
        
             | RC_ITR wrote:
             | When you're growing that gross profit by 10% and you're not
             | locking customers into long term revenue agreements?
             | 
             | No comment on usual or not. Definitely not "good".
        
             | ac29 wrote:
             | Maybe not unusual for a young, growing company, but its
             | obviously not sustainable for each dollar in profit to cost
             | more than a dollar in sales/marketing effort. Thats a
             | negative ROI.
        
               | [deleted]
        
               | wonnage wrote:
               | You're confusing profit and revenue
        
               | RC_ITR wrote:
               | Many investors think in gross profit terms rather than
               | revenue terms, because gross profit is the actual "cash
               | in" from a given sale.
               | 
               | That had become less common because software has famously
               | high gross margins that aren't necessarily linearly tied
               | to revenue, but allbirds are shoes.
        
               | gamblor956 wrote:
               | Gross profit = the profit from a specific business
               | activity, in this case, sales, when looking solely at
               | sales revenue less the specific costs of generating that
               | revenue (aka COGS).
               | 
               | Net profit = the profit from the overall business, taking
               | into account all sources of income and all expenses.
               | 
               | Sales and marketing are usually not treated as part of
               | COGS, because they are not a necessary expense (in this
               | context, COGS would include things like materials and
               | production costs).
        
           | jgalt212 wrote:
           | Are they paying people $14 to then in turn purchase an $11
           | shoe? Why can't I just keep the $14?
        
             | joshuamorton wrote:
             | They're paying 14 to get people to purchase a 25 dollar
             | shoe. Profit is after Cost of revenue.
        
             | RC_ITR wrote:
             | More accurately, they're paying people $14 to buy a $20
             | shoe that cost $9 to make. And they're not just "keeping
             | the money" because they're hoping to be valued on a revenue
             | multiple.
        
       | ddek wrote:
       | So, we're doing fashion startups now?
       | 
       | Seriously though, I have no idea how valid Allbirds
       | sustainability credentials are. They are, however, like slippers
       | I can wear outside. Mine are two years old and have almost no
       | signs of age. Price point is about normal for my shoes. I'm a
       | fan.
        
         | deberon wrote:
         | Software is ubiquitous, us technologists work in way more
         | industries than "tech".
        
           | drjasonharrison wrote:
           | And the assumption that "tech" ends at the browser, cloud, or
           | digital device is rooted in ignorance about how consumer
           | goods are created from the "raw inputs"
        
             | md_ wrote:
             | OK, so serious question: what's the cool tech in Allbirds?
             | I'm willing to buy that the wool sneakers are
             | technologically innovative, but my gut instinct is that the
             | S-1 is on HN because, somehow, we've all become convinced
             | that direct-to-consumer businesses are "tech adjacent."
             | 
             | Like, what about that DTC toothbrush company? Or those guys
             | who sell disposable razors? Or the online viagra salesmen
             | whose ads are all over the MTA? Somehow, investors have
             | become convinced these are tech companies ("democratizing
             | access to consumer goods?") that should be valued at whacky
             | p/e ratios, instead of yet another online commodity
             | retailer.
        
               | marc__1 wrote:
               | from the filing:
               | 
               | *New materials. Our successful track record of
               | commercializing and bringing to market new innovations
               | has made us a desirable partner for many outside R&D
               | companies and vendors, allowing us to be first to market
               | with novel materials while accelerating development
               | timelines and reducing costs. A recent example is our
               | collaboration with Natural Fiber Welding, Inc. to
               | commercialize a 100% natural, plant-based leather-
               | alternative. As we continue to build our library of
               | materials, we plan to create new, differentiated
               | products, as well as leverage new materials across our
               | existing product platforms by refreshing our classic
               | silhouettes.
               | 
               | We estimate that a standard pair of sneakers results in a
               | carbon footprint of 14.1 kg of CO2e. Today, through our
               | use of renewable, natural materials and responsible
               | manufacturing, the average pair of Allbirds shoes has a
               | carbon footprint that is 30% less than our estimated
               | carbon footprint for a standard pair of sneakers, and we
               | offset the entirety of the rest to provide our customers
               | with carbon-neutral products. Furthermore, we believe in
               | the power of selective industry collaboration to
               | accelerate progress, as evident by our partnership with
               | adidas to unveil the world's lowest carbon footprint
               | running shoe at 2.94kg of CO2e in May 2021. This
               | partnership, as well as our decision to open up the
               | carbon-negative, green EVA used to make SweetFoam, and
               | our carbon footprint methodology demonstrates our ability
               | to scale our impact to the broader industry and beyond,
               | while extending our brand's leadership as a
               | sustainability innovator.
               | 
               | For example, in 2018, with the help of our partner,
               | Braskem S.A., the petrochemical company and a leading
               | biopolymers producer, we pioneered a carbon-negative
               | green EVA made with Brazilian sugarcane, as an
               | alternative to traditional EVA made from petroleum. We
               | used this new carbon-negative green EVA to create
               | SweetFoam, which is now in all of our shoe soles.
        
               | [deleted]
        
             | ericd wrote:
             | Well, "tech" is short for "high technology", which
             | typically means the bleeding edge. I'm certain that parts
             | of modern shoe manufacturing are very novel, especially
             | around materials science, but is its bleeding-edge-ness its
             | defining characteristic, like it has been for eg computing?
             | 
             | Because from where I'm sitting, it looks like they're
             | making sneakers only very slightly differently than Nike
             | has been for many decades, using a different foam resin
             | supplier that claims to make it out of sugarcane feedstock
             | rather than petroleum, and some nice claims of using
             | recycled bottles for laces to make it so that their
             | customers can feel a little better about buying fairly
             | disposable shoes made from polymer foam.
        
             | lotsofpulp wrote:
             | The big difference is whether or not the product has near
             | zero marginal costs, network effects, and/or large moats
             | due to copyrights and patents. From a valuation perspective
             | these factors greatly affect how much money can be made.
        
       | rad_gruchalski wrote:
       | Or how Germans pronounce it: "Albert's". Congrats on the ipo.
        
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