AMCON DISTRIBUTING CO

DITdata completeness 100%16 fiscal years on file
The thesis, from the filings

AMCON DISTRIBUTING CO earns about 10% on invested capital, barely covering its ~9% cost of capital, but has diluted owners by 9% over 5 years — worth asking whether the growth reaches owners. The estimate methods put fair value between $154.77 and $194.93 a share.Whether it’s worth owning at today’s price is the last question — and yours to answer, below.

i. The business — what you’d actually own
FigureFY 2021FY 2022FY 2023FY 2024FY 2025
Revenue$1.67B1$2.01B2$2.54B3$2.71B4$2.82B4
Net income$15.5M5$16.7M6$11.6M7$4.34M8$568,7398
Operating cash flow$20.9M9$22.9M10$19.7M11$67.9M12$18.7M12
Capital expenditure$1.53M13$14.7M14$11.6M15$20.4M16$9M16
Free cash flow (derived)$19.4M9$8.2M10$8.16M11$47.4M12$9.66M12
Total debt$11.2M17$18M18$27.3M19$43.5M20$33M20
Cash & equivalents$519,59121$431,57622$790,93123$672,78823$744,61323
Diluted shares568,103583,062595,850606,782616,486

Superscripts are receipts. Each links to the SEC filing the number came from (full list at the bottom).

ii. Your slice — ownership made literal
If you owned
shares
Net assets behind them
$1,834.13
your share of equity
Profit it earned you last year
$9.23
Free cash flow it threw off
$156.76
Debt you’d be carrying
$535.46

10 shares is a claim on $1,834.13 of net worth that earned you $9.23 and generated $156.76 of cash last year, against $535.46 of debt.

iii. Is this a good business?
Moat signal · return on invested capital
10% avg · 5y
FY21 15%FY22 15%FY23 13%FY24 7%FY25 1%

It earned about 10% on invested capital against a ~9% cost of capital — roughly what it costs to fund the business, so the numbers show no clear edge.

seeing a moat in the numbers →
Management signal · capital allocation
+9% shares · 5y

Share count is up 9% over 5 years — owners have been diluted. Worth asking what they got for it. Total debt has risen 194% over the same window.

reading capital allocation →

Signals, not verdicts — read from the filings above. Numbers don’t prove a moat; they show its footprint. You decide.

iv. What it’s worth — engine v0.1.0

The 3 estimate methods that apply put fair value between $154.77 and $194.93 a share. They rest on different assumptions, so where they diverge is the story; the Graham Number is a stricter floor, not a target.

DCF · Growth Exit 10Y
$154.77
assumptions (10)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • terminalGrowth2.5%
  • projectionYears10
  • fcfGrowth0.0%
  • fcfBase$9.66M
DCF · Growth Exit 5Y
$171.64
assumptions (10)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • terminalGrowth2.5%
  • projectionYears5
  • fcfGrowth0.0%
  • fcfBase$9.66M
Earnings Power Value
$194.93
assumptions (8)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • normalizedEarnings$11.6M
  • growthAssumed0.0%
Graham Number
$61.62
assumptions (1)
  • grahamMultiplier2250.0%

Different models answer different questions — which to trust when →

v. The price question — last, on purpose
Is today’s price fair?
See live price ↗
Type a price. The ledger answers.
Or set your own belief
FCF growth, next 5 years0.0%
Discount rate (WACC)8.93%
Terminal growth2.5%
At your growth, a share is worth $171.64
The three cases
Bear0.0%$171.64
Base0.0%$171.64
Bull5.0%$225.85

Bear/base/bull growth = 0% / filed history / history + 5pp. Type a price to see the return each case implies.

Default growth 0.0%= this company’s own filed history (median-to-median FCF CAGR, clamped 0–20%). Your adjustments are recorded anonymously. They become the “what do owners actually believe” dataset.

Sources — the receipts
  1. 10-K · period ending 2021-09-30 · accession 0001558370-22-018185 (RevenueFromContractWithCustomerIncludingAssessedTax)
  2. 10-K · period ending 2022-09-30 · accession 0001558370-23-018285 (RevenueFromContractWithCustomerIncludingAssessedTax)
  3. 10-K · period ending 2023-09-30 · accession 0001558370-24-015063 (RevenueFromContractWithCustomerIncludingAssessedTax)
  4. 10-K · period ending 2024-09-30 · accession 0001104659-25-108504 (RevenueFromContractWithCustomerIncludingAssessedTax)
  5. 10-K · period ending 2021-09-30 · accession 0001558370-22-018185 (NetIncomeLoss)
  6. 10-K · period ending 2022-09-30 · accession 0001558370-23-018285 (NetIncomeLoss)
  7. 10-K · period ending 2023-09-30 · accession 0001558370-24-015063 (NetIncomeLoss)
  8. 10-K · period ending 2024-09-30 · accession 0001104659-25-108504 (NetIncomeLoss)
  9. 10-K · period ending 2021-09-30 · accession 0001558370-22-018185 (NetCashProvidedByUsedInOperatingActivities)
  10. 10-K · period ending 2022-09-30 · accession 0001558370-23-018285 (NetCashProvidedByUsedInOperatingActivities)
  11. 10-K · period ending 2023-09-30 · accession 0001558370-24-015063 (NetCashProvidedByUsedInOperatingActivities)
  12. 10-K · period ending 2024-09-30 · accession 0001104659-25-108504 (NetCashProvidedByUsedInOperatingActivities)
  13. 10-K · period ending 2021-09-30 · accession 0001558370-22-018185 (PaymentsToAcquirePropertyPlantAndEquipment)
  14. 10-K · period ending 2022-09-30 · accession 0001558370-23-018285 (PaymentsToAcquirePropertyPlantAndEquipment)
  15. 10-K · period ending 2023-09-30 · accession 0001558370-24-015063 (PaymentsToAcquirePropertyPlantAndEquipment)
  16. 10-K · period ending 2024-09-30 · accession 0001104659-25-108504 (PaymentsToAcquirePropertyPlantAndEquipment)
  17. 10-K · period ending 2021-09-30 · accession 0001558370-22-018185 (LongTermDebtNoncurrent)
  18. 10-K · period ending 2022-09-30 · accession 0001558370-23-018285 (LongTermDebtNoncurrent)
  19. 10-K · period ending 2023-09-30 · accession 0001558370-24-015063 (LongTermDebtNoncurrent)
  20. 10-K · period ending 2024-09-30 · accession 0001104659-25-108504 (LongTermDebtNoncurrent)
  21. 10-K · period ending 2021-09-30 · accession 0001558370-23-018285 (CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents)
  22. 10-K · period ending 2022-09-30 · accession 0001558370-24-015063 (CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents)
  23. 10-K · period ending 2023-09-30 · accession 0001104659-25-108504 (CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents)