Friday, August 17, 2007
Capital Southwest Corporation (NYSE:CSWC) shares moved down marginally after Ned Sherwood disclosed a 6.6 percent stake and expressed his belief that the company is trading well below its intrinsic value and highlighted several concerns it has about the company's strategy and direction. Shareholders are hoping that the investor will help push the company to unlock value and jump its share price.

Mr. Sherwood disclosed a letter to the board of directors indicating his belief that the company's shares are worth between $175 and $200 per share. He believes this discount can be attributed to, among other things, certain policies and practices that the company has used in the past and doesn't intend to change. In his letter, he made several suggestions to unlock value for shareholders.

One the company's policies causing major concern is the fact that unlike most Business Development Companies (BDCs), the company has chosen to retain its realized gains rather than distribute it to shareholders. The company's BDC structure enables it to pass all tax liability to shareholders who would have to pay a 15% tax; however, by retaining all income, the company is forced to pay the 35% corporate tax rate!

Moreover, the company has chosen not to exercise its registration rights on its four most significant holdings in public companies so such shares can be freely traded on the open market. The company's venture capital investments have resulted in significant security holdings that it has refused to sell or exercise in the free market. Clearly, the growth isn't there to justify holding them.

These two policies alone caused a reduction of $100 per share from the company's net asset value, which stands near $233! There are also other problems such as the company's excessive extra cash and credit lines that are being unused. If this were returned to shareholders through a buyback or special dividend, we could see substantial gains in share price. Combined, these factors make CSWC a stock worth watching!

Related Companies
Allied Capital Corp. (ALD)
MCG Capital Group (MCGC)
UTEK Corporation (UTK)