Intrepid Potash, Inc.

IPIdata completeness 88%17 fiscal years on file
The thesis, from the filings

Intrepid Potash, Inc. earns about 2% on invested capital, below its ~9% cost of capital, with a roughly flat share count — no moat visible in the numbers. The estimate methods put fair value between $45.83 and $54.15 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$279.1M1$254.7M1$298.3M1
Net income−$35.7M2−$212.8M2$11.2M2
Operating cash flow$79.1M3$88.8M4$43.2M5$72.5M5$55.8M5
Capital expenditure$19.8M6$68.7M7$65.1M8$38.7M8$30.2M8
Free cash flow (derived)$59.3M3$20.1M4−$21.8M5$33.8M5$25.5M5
Total debt$09
Cash & equivalents$36.5M10$18.5M11$4.07M12$41.3M12$83.5M12
Diluted shares13.4M13.5M12.8M12.9M13.2M

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
$373.03
your share of equity
Profit it earned you last year
$8.49
Free cash flow it threw off
$19.39
Debt you’d be carrying

10 shares is a claim on $373.03 of net worth that earned you $8.49 and generated $19.39 of cash last year.

iii. Is this a good business?
Moat signal · return on invested capital
2% avg · 5y
FY21 7%FY22 10%FY23 -5%FY24 -3%FY25 3%

It earned about 2% on invested capital against a ~9% cost of capital — below the cost of funding. The numbers show no moat.

seeing a moat in the numbers →
Management signal · capital allocation
−2% shares · 5y

Share count is roughly flat over 5 years — little dilution, little buyback.

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 2 estimate methods that apply put fair value between $45.83 and $54.15 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
$54.15
assumptions (10)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • terminalGrowth2.5%
  • projectionYears10
  • fcfGrowth8.3%
  • fcfBase$25.5M
DCF · Growth Exit 5Y
$45.83
assumptions (10)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • terminalGrowth2.5%
  • projectionYears5
  • fcfGrowth8.3%
  • fcfBase$25.5M
Earnings Power Value
not applicable
normalized (5y-median) earnings non-positive — EPV undefined
Graham Number
$26.71
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 years8.3%
Discount rate (WACC)8.93%
Terminal growth2.5%
At your growth, a share is worth $45.83
The three cases
Bear0.0%$34.04
Base8.3%$45.83
Bull13.3%$54.81

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

Default growth 8.3%= 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 2023-12-31 · accession 0001421461-26-000008 (RevenueFromContractWithCustomerIncludingAssessedTax)
  2. 10-K · period ending 2023-12-31 · accession 0001421461-26-000008 (NetIncomeLoss)
  3. 10-K · period ending 2021-12-31 · accession 0001421461-24-000017 (NetCashProvidedByUsedInOperatingActivities)
  4. 10-K · period ending 2022-12-31 · accession 0001421461-25-000005 (NetCashProvidedByUsedInOperatingActivities)
  5. 10-K · period ending 2023-12-31 · accession 0001421461-26-000008 (NetCashProvidedByUsedInOperatingActivities)
  6. 10-K · period ending 2021-12-31 · accession 0001421461-24-000017 (PaymentsToAcquirePropertyPlantAndEquipment)
  7. 10-K · period ending 2022-12-31 · accession 0001421461-25-000005 (PaymentsToAcquirePropertyPlantAndEquipment)
  8. 10-K · period ending 2023-12-31 · accession 0001421461-26-000008 (PaymentsToAcquirePropertyPlantAndEquipment)
  9. 10-K · period ending 2021-12-31 · accession 0001421461-22-000007 (LongTermDebtCurrent)
  10. 10-K · period ending 2021-12-31 · accession 0001421461-24-000017 (CashAndCashEquivalentsAtCarryingValue)
  11. 10-K · period ending 2022-12-31 · accession 0001421461-25-000005 (CashAndCashEquivalentsAtCarryingValue)
  12. 10-K · period ending 2023-12-31 · accession 0001421461-26-000008 (CashAndCashEquivalentsAtCarryingValue)