EACO CORP

EACOdata completeness 100%15 fiscal years on file
The thesis, from the filings

EACO CORP earns about 18% on invested capital, far above its ~9% cost of capital, with a roughly flat share count — a real edge showing up in the numbers. The estimate methods put fair value between $44.79 and $115.64 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$238M1$292.6M2$319.4M3$356.2M4$427.9M4
Net income$8.39M5$21.3M6$21.2M7$15M8$32.3M8
Operating cash flow$8.82M9$17M10$13.4M11$14.1M12$17.2M12
Capital expenditure$946,00013$1.7M14$960,00015$32.6M16$1.28M16
Free cash flow (derived)$7.87M9$15.3M10$12.5M11−$18.5M12$15.9M12
Total debt$4.59M17$4.47M18$4.47M19$8.69M20$8.43M20
Cash & equivalents$4.46M21$17.4M22$8.56M23$843,00024$728,00024
Diluted shares4.9M4.9M4.9M4.9M4.9M

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
$317.96
your share of equity
Profit it earned you last year
$65.88
Free cash flow it threw off
$32.41
Debt you’d be carrying
$17.19

10 shares is a claim on $317.96 of net worth that earned you $65.88 and generated $32.41 of cash last year, against $17.19 of debt.

iii. Is this a good business?
Moat signal · return on invested capital
18% avg · 5y
FY21 12%FY22 28%FY23 20%FY24 11%FY25 20%

It earned about 18% on invested capital, year after year, against a ~9% cost of capital — the footprint of real pricing power. Competition usually drags returns like this back down; here it hasn't.

seeing a moat in the numbers →
Management signal · capital allocation
+1% shares · 5y

Share count is roughly flat over 5 years — little dilution, little buyback. Total debt has risen 84% 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 $44.79 and $115.64 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
$115.64
assumptions (10)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • terminalGrowth2.5%
  • projectionYears10
  • fcfGrowth16.5%
  • fcfBase$12.5M
DCF · Growth Exit 5Y
$70.88
assumptions (10)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • terminalGrowth2.5%
  • projectionYears5
  • fcfGrowth16.5%
  • fcfBase$12.5M
Earnings Power Value
$44.79
assumptions (8)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • normalizedEarnings$21.2M
  • growthAssumed0.0%
Graham Number
$68.66
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 years16.5%
Discount rate (WACC)8.93%
Terminal growth2.5%
At your growth, a share is worth $70.88
The three cases
Bear0.0%$34.75
Base16.5%$70.88
Bull20.0%$81.32

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

Default growth 16.5%= 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 2021-08-31 · accession 0001410578-22-002955 (RevenueFromContractWithCustomerExcludingAssessedTax)
  2. 10-K · period ending 2022-08-31 · accession 0001410578-23-002581 (RevenueFromContractWithCustomerExcludingAssessedTax)
  3. 10-K · period ending 2023-08-31 · accession 0001410578-24-002066 (RevenueFromContractWithCustomerExcludingAssessedTax)
  4. 10-K · period ending 2024-08-31 · accession 0001104659-25-114547 (RevenueFromContractWithCustomerExcludingAssessedTax)
  5. 10-K · period ending 2021-08-31 · accession 0001410578-22-002955 (NetIncomeLoss)
  6. 10-K · period ending 2022-08-31 · accession 0001410578-23-002581 (NetIncomeLoss)
  7. 10-K · period ending 2023-08-31 · accession 0001410578-24-002066 (NetIncomeLoss)
  8. 10-K · period ending 2024-08-31 · accession 0001104659-25-114547 (NetIncomeLoss)
  9. 10-K · period ending 2021-08-31 · accession 0001410578-22-002955 (NetCashProvidedByUsedInOperatingActivities)
  10. 10-K · period ending 2022-08-31 · accession 0001410578-23-002581 (NetCashProvidedByUsedInOperatingActivities)
  11. 10-K · period ending 2023-08-31 · accession 0001410578-24-002066 (NetCashProvidedByUsedInOperatingActivities)
  12. 10-K · period ending 2024-08-31 · accession 0001104659-25-114547 (NetCashProvidedByUsedInOperatingActivities)
  13. 10-K · period ending 2021-08-31 · accession 0001410578-22-002955 (PaymentsToAcquirePropertyPlantAndEquipment)
  14. 10-K · period ending 2022-08-31 · accession 0001410578-23-002581 (PaymentsToAcquirePropertyPlantAndEquipment)
  15. 10-K · period ending 2023-08-31 · accession 0001410578-24-002066 (PaymentsToAcquirePropertyPlantAndEquipment)
  16. 10-K · period ending 2024-08-31 · accession 0001104659-25-114547 (PaymentsToAcquirePropertyPlantAndEquipment)
  17. 10-K · period ending 2021-08-31 · accession 0001410578-22-002955 (LongTermDebtNoncurrent)
  18. 10-K · period ending 2022-08-31 · accession 0001410578-23-002581 (LongTermDebtNoncurrent)
  19. 10-K · period ending 2023-08-31 · accession 0001410578-24-002066 (LongTermDebtNoncurrent)
  20. 10-K · period ending 2024-08-31 · accession 0001104659-25-114547 (LongTermDebtNoncurrent)
  21. 10-K · period ending 2021-08-31 · accession 0001410578-22-002955 (CashAndCashEquivalentsAtCarryingValue)
  22. 10-K · period ending 2022-08-31 · accession 0001410578-23-002581 (CashAndCashEquivalentsAtCarryingValue)
  23. 10-K · period ending 2023-08-31 · accession 0001410578-24-002066 (CashAndCashEquivalentsAtCarryingValue)
  24. 10-K · period ending 2024-08-31 · accession 0001104659-25-114547 (CashAndCashEquivalentsAtCarryingValue)