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Vollständige Version anzeigen : Sehr kritischer Kommentar über Ariba....offensichtl. auch Bilanzierungstricks???


Silke
12.01.2001, 11:08
Hallo Leute,

hab ich eben in upside com gefunden und dürfte Gestern in der Nachbörse noch nicht bekannt gewesen sein. Upside.com ist nicht DIE Finanzseite im Internet - doch was Feuerstein schreibt hat meistens Hand uns Fuß!

bye
MM

Ariba beats Street, but road ahead looks bumpy
January 12, 2001 12:00 AM PT
by Adam Feuerstein


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Did Ariba (ARBA) just turn in another outstanding quarter, or was it a harbinger of slower and more challenging times ahead?

At first glance, the b-to-b bellwether turned in another in a long string of "beat the Street" quarters. Ariba earned 5 cents a share, minus certain expenses, on $170 million in revenue for its fiscal first quarter of 2001 -- topping consensus estimates on both counts.


Ariba is now the first of the new crop of b-to-b software companies to post a quarterly operating profit.


And unlike other technology companies that have forecast a gloomy year ahead, confident Ariba executives guided analysts slightly higher than previous estimates. Revenue for fiscal year 2001 is expected to reach $780 million to $790 million, with earnings reaching 25 to 26 cents a share.


No longer white-hot


But make no mistake about it, Ariba is no longer a white-hot software company. Growth is slowing dramatically. The company has become much more guarded about its financial results, and a big change to its accounting procedures has analysts puzzled.


In short, investors looking for analysts to ignite big pop in the company's stock price as a result of Thursday's earnings likely will walk away disappointed.


Ariba was up 8 percent to $43.38 ahead of earnings Thursday, but shares fell in after-hours trading.


"On a fundamental level, Ariba's results were perfectly respectable for a large-cap software company," says Pat Walravens, Lehman Brothers' b-to-b analyst, who rates the stock a "neutral."


"But this is a company that has posted sequential growth rates of 100 percent and 67 percent, respectively, over the last two quarters," he adds. "This quarter's growth rate was 26 percent -- you can't ignore that."


And those growth rates are slowing still. Ariba executives told analysts on its conference call to expect fiscal second-quarter revenue of $180 million to $185 million. That's just 6 percent to 8 percent growth from today's results.


Given the rash of companies issuing earnings warnings these days, investors and analysts should be popping the champagne when a company actually issues a positive forecast. But new Ariba CFO Bob Calderoni acted like a teetotaler at a stag party when he informed analysts that the company was changing the way it negotiates contracts with customers.


Accounting tricks?


The change has led several analysts to speculate that Ariba is using accounting to make up for slowing sales.


Ariba, like most software firms, typically sells customers a lifetime license for its product for a large, one-time fee. That fee is typically recorded as revenue over a 12-month period.


But today, Ariba said it was switching to what it called term-based contracts, which means that customers pay a slightly smaller fee for a three-year license to the software. After the three years are up, Ariba will try to re-sign the customer, insuring another recurring revenue stream for the company.


Here's the kicker: Ariba will now record all its revenue from these term contracts up front, and not over 12 months.

Silke
12.01.2001, 11:38
ups jetzt hab ich noch die Seite zwei Vergessen.

Die trägt den schönen Titel: page 2: A lot of questions

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• More by Adam Feuerstein




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"If Ariba is going to recognize revenue up front instead of over four quarters, you should expect revenue projections to go through the roof, but that's not happening," says Jon Ekoniak, a b-to-b analyst with U.S. Bancorp Piper Jaffray. "This leads me to believe that the Ariba machine is slowing down more than we expected."

Ariba executives were not available for comment, but their conference-call spiel was nothing but upbeat.


CEO Keith Krach and President Larry Mueller both stressed that fears over an IT spending slowdown and the large number of failures among dotcom b-to-b marketplaces were having no effect whatsoever on Ariba's operations.


"We are at the top of the list for corporate IT spending," said Mueller, adding that large companies realize they can save millions of dollars by using Ariba software.


"If anything, our biggest challenge is simply keeping up with [customer] demand," he added.


Reliance on i2


Ariba, however, did not disclose the number of new customers it won in the fiscal first quarter. Reflecting a more conservative stance than his predecessor, Ed Kinsey, CFO Calderoni would say only that Ariba beat last quarter's results, when it signed 114 new customers.


Calderoni also refused to answer directly analysts questions about Ariba's allowance for doubtful accounts, which tracks sales the company has made to customers, but believes it may have a hard time collecting. Calderoni, in fact, got downright prickly with this line of questioning, refusing to disclose a first quarter number.


On a more positive note, Ariba took steps to address one of its major shortcomings -- its reliance on a partnership with i2 Technologies (ITWO) to meet the needs of customers who want to do more than just use the Net to purchase goods from suppliers.


Mueller said during the next quarter, Ariba will roll out new applications that will allow companies to collaborate with partners over the Web in real time. For instance, a company may want to share product demand, inventory levels or production schedules.


Until now, this was the sole domain of i2, but Mueller made it clear that Ariba would be able to offer these products on its own soon.


However, Mueller offered few details and would not say whether Ariba was developing these new applications internally or whether the company was getting ready to pull the trigger on an acquisition. Speculation in the market has buzzed around a possible merger deal between Ariba and Adexa, a privately held supply chain software maker.


A lot of questions


So, Ariba pulled off another quarter of better than expected results, but it left unanswered a lot of questions about its future growth prospects. For analysts taking a harder look at the company, especially its historically expensive stock, today's results give little reason to cheer.


"I think it was fiscally prudent for Ariba to keep its guidance in relative check, especially after jacking it up significantly over the past few quarters," says David Mahoney of Wit SoundView. "But at the same time, it makes me feel a lot more comfortable about my 'hold' rating. This is a company with some potential growth issues

Ralph
12.01.2001, 12:16
Mary,

dass die Leute alles andere als schlau wurden, aus den Zahlen (einige dürften da schon die Wachstumsfragen gesehen haben), hat man ja an der Nachbörse gesehen .... von plus 13% auf minus 2% auf plus 9% ... absolut verrückt !

Bei ARBA wäre ich sehr sehr vorsichtig ! ....

Ralph

Ralph
12.01.2001, 14:18
ARIBA DROPPED TO 'BUY' FROM 'STRONG BUY' AT SG COWEN

ARIBA DROPPED TO 'ACCUMULATE' FROM 'BUY' AT FRIEDMAN BILLINGS RAMSEY

Ralph