KinderCare Learning Companies, Inc.

KLCdata completeness 100%4 fiscal years on file
The thesis, from the filings

KinderCare Learning Companies, Inc. earns about 18% on invested capital, but has diluted owners by 27% over 4 years — worth asking whether the growth reaches owners. The applicable estimate puts fair value near $0.43 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 2022FY 2023FY 2024FY 2026
Revenue$2.17B1$2.51B2$2.66B2$2.73B2
Net income$219.2M3$102.6M4−$92.8M4−$112.9M4
Operating cash flow$341.6M5$303.5M6$115.9M6$238.5M6
Capital expenditure$139.4M7$129M8$132.3M8$128.3M8
Free cash flow (derived)$202.2M5$174.5M6−$16.4M6$110.3M6
Total debt$2.5B9$1.85B10$1.86B10
Cash & equivalents$105.2M11$156.1M12$62.3M12$133.2M12
Diluted shares93.5M90.4M96.3M118.3M

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
$63.83
your share of equity
Profit it earned you last year
−$9.54
Free cash flow it threw off
$9.32
Debt you’d be carrying
$156.77

10 shares is a claim on $63.83 of net worth that earned you −$9.54 and generated $9.32 of cash last year, against $156.77 of debt.

iii. Is this a good business?
Moat signal · return on invested capital
18% avg · 4y
FY22 73%FY23 4%FY24 -2%FY26 -3%

It earned an average 18% on invested capital over 4 years. Compare that to what it costs to fund the business.

seeing a moat in the numbers →
Management signal · capital allocation
+27% shares · 4y

Share count is up 27% over 4 years — owners have been diluted. Worth asking what they got for it. Total debt has fallen 26% — deleveraging.

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
DCF · Growth Exit 10Y
not applicable
negative equity value — refusing to publish per-share figure
assumptions (10)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • terminalGrowth2.5%
  • projectionYears10
  • fcfGrowth0.0%
  • fcfBase$110.3M
DCF · Growth Exit 5Y
not applicable
negative equity value — refusing to publish per-share figure
assumptions (10)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • terminalGrowth2.5%
  • projectionYears5
  • fcfGrowth0.0%
  • fcfBase$110.3M
Earnings Power Value
$0.43
assumptions (8)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • normalizedEarnings$4.86M
  • growthAssumed0.0%
Graham Number
not applicable
diluted EPS missing or non-positive — Graham Number undefined

Different models answer different questions — which to trust when →

Sources — the receipts
  1. 10-K · period ending 2022-12-31 · accession 0000950170-25-043210 (RevenueFromContractWithCustomerExcludingAssessedTax)
  2. 10-K · period ending 2023-12-30 · accession 0001193125-26-106342 (RevenueFromContractWithCustomerExcludingAssessedTax)
  3. 10-K · period ending 2022-12-31 · accession 0000950170-25-043210 (NetIncomeLoss)
  4. 10-K · period ending 2023-12-30 · accession 0001193125-26-106342 (NetIncomeLoss)
  5. 10-K · period ending 2022-12-31 · accession 0000950170-25-043210 (NetCashProvidedByUsedInOperatingActivities)
  6. 10-K · period ending 2023-12-30 · accession 0001193125-26-106342 (NetCashProvidedByUsedInOperatingActivities)
  7. 10-K · period ending 2022-12-31 · accession 0000950170-25-043210 (PaymentsToAcquirePropertyPlantAndEquipment)
  8. 10-K · period ending 2023-12-30 · accession 0001193125-26-106342 (PaymentsToAcquirePropertyPlantAndEquipment)
  9. 10-K · period ending 2023-12-30 · accession 0000950170-25-043210 (LongTermDebtNoncurrent)
  10. 10-K · period ending 2024-12-28 · accession 0001193125-26-106342 (LongTermDebtNoncurrent)
  11. 10-K · period ending 2022-12-31 · accession 0000950170-25-043210 (CashAndCashEquivalentsAtCarryingValue)
  12. 10-K · period ending 2023-12-30 · accession 0001193125-26-106342 (CashAndCashEquivalentsAtCarryingValue)