SPINDLETOP OIL & GAS CO

SPNDdata completeness 75%15 fiscal years on file

Data notes: no data for concept 'totalDebt'; no data for concept 'interestExpense'; no data for concept 'pretaxIncome'

The thesis, from the filings

SPINDLETOP OIL & GAS CO earns about -6% on equity, 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 $4.59 and $4.94 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$6.07M1$8.35M2$5.11M3$4.26M3$4.44M3
Net income$7,0004−$629,0004−$1.88M4
Operating cash flow$2.44M5$1.6M6$853,0006$224,0007−$135,0007
Capital expenditure$1,0008$82,0009$83,0009
Free cash flow (derived)$2.44M5$1.52M6$770,0006
Total debt
Cash & equivalents$10.7M10$13.6M11$6.87M12$6.47M13$3.64M13
Diluted shares6.8M6.8M6.7M6.7M6.7M

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
$21.52
your share of equity
Profit it earned you last year
−$2.83
Free cash flow it threw off
Debt you’d be carrying

10 shares is a claim on $21.52 of net worth that earned you −$2.83 last year.

iii. Is this a good business?
Moat signal · return on equity
-6% avg · 5y
FY21 FY22 FY23 0%FY24 -4%FY25 -13%

It earned about -6% on equity 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
−1% 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 $4.59 and $4.94 a share. They rest on different assumptions, so where they diverge is the story.

DCF · Growth Exit 10Y
$4.94
assumptions (10)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • terminalGrowth2.5%
  • projectionYears10
  • fcfGrowth5.0%
  • fcfBase$1.52M
DCF · Growth Exit 5Y
$4.59
assumptions (10)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • terminalGrowth2.5%
  • projectionYears5
  • fcfGrowth5.0%
  • fcfBase$1.52M
Earnings Power Value
not applicable
normalized (5y-median) earnings non-positive — EPV undefined
Graham Number
not applicable
diluted EPS missing or non-positive — Graham Number undefined

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 years5.0%
Discount rate (WACC)8.93%
Terminal growth2.5%
At your growth, a share is worth $4.59
The three cases
Bear0.0%$3.81
Base5.0%$4.59
Bull10.0%$5.54

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

Default growth 5.0%= 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 2021-12-31 · accession 0001017386-24-000085 (Revenues)
  2. 10-K · period ending 2022-12-31 · accession 0001017386-25-000053 (Revenues)
  3. 10-K · period ending 2023-12-31 · accession 0001017386-26-000048 (Revenues)
  4. 10-K · period ending 2023-12-31 · accession 0001017386-26-000048 (NetIncomeLoss)
  5. 10-K · period ending 2021-12-31 · accession 0001017386-24-000085 (NetCashProvidedByUsedInOperatingActivities)
  6. 10-K · period ending 2022-12-31 · accession 0001017386-25-000053 (NetCashProvidedByUsedInOperatingActivities)
  7. 10-K · period ending 2024-12-31 · accession 0001017386-26-000048 (NetCashProvidedByUsedInOperatingActivities)
  8. 10-K · period ending 2021-12-31 · accession 0001017386-24-000085 (PaymentsToAcquireProductiveAssets)
  9. 10-K · period ending 2022-12-31 · accession 0001017386-25-000053 (PaymentsToAcquireProductiveAssets)
  10. 10-K · period ending 2021-12-31 · accession 0001017386-23-000155 (CashAndCashEquivalentsAtCarryingValue)
  11. 10-K · period ending 2022-12-31 · accession 0001017386-24-000085 (CashAndCashEquivalentsAtCarryingValue)
  12. 10-K · period ending 2023-12-31 · accession 0001017386-25-000053 (CashAndCashEquivalentsAtCarryingValue)
  13. 10-K · period ending 2024-12-31 · accession 0001017386-26-000048 (CashAndCashEquivalentsAtCarryingValue)