FUELCELL ENERGY NDQ-FCEL TIMELINESS SAFETY TECHNICAL 4 5 2 High: Low: New 12/25/15 243.7 86.0 RECENT PRICE 147.1 84.6 180.1 71.7 157.7 70.1 NMF RELATIVE DIV’D Median: NMF) P/E RATIO NMF YLD 5.54 P/ERATIONMF(Trailing: 124.5 27.0 65.7 23.8 48.3 11.8 28.9 9.6 23.4 10.0 22.7 10.1 56.9 15.6 Nil 19.1 5.5 Target Price Range 2018 2019 2020 LEGENDS . . . . Relative Price Strength 1-for-12 rev split 12/15 Options: Yes Shaded area indicates recession Lowered 9/30/11 New 12/25/15 BETA 1.50 (1.00 = Market) VALUE LINE 80 60 50 40 30 25 20 15 2018-20 PROJECTIONS Ann’l Total Price Gain Return High 25 (+350%) 46% Low 13 (+135%) 24% Insider Decisions to Buy Options to Sell J 0 0 0 F 0 0 0 M 0 0 0 A 0 0 0 M 0 0 0 J 1 0 0 J 0 0 0 A 0 0 0 S 0 0 0 % TOT. RETURN 11/15 Institutional Decisions to Buy to Sell Hld’s(000) 1Q2015 54 40 5208 2Q2015 55 32 6042 3Q2015 45 50 5649 Percent shares traded 90 60 30 1 yr. 3 yr. 5 yr. THIS STOCK VL ARITH.* INDEX -48.3 0.5 -23.5 -2.0 48.1 71.2 10 7.5 FuelCell Energy was founded as Energy 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 © VALUE LINE PUB. LLC 18-20 Research Corporation in 1969. It went pub- 7.52 7.52 8.50 17.58 12.52 7.42 10.55 7.64 11.48 7.54 6.28 5.85 Revenues per sh A 7.45 lic on June 25, 1992, when the company d16.63 d16.87 d11.05 d15.95 d9.52 d5.52 d3.98 d2.40 d2.05 d1.54 d2.15 d.75 ‘‘Cash Flow’’ per sh 1.35 sold 800,000 shares to the public at $9 a d18.37 d19.81 d13.93 d16.93 d11.88 d7.56 d3.96 d2.76 d2.40 d2.04 d2.18 d.95 Earnings per sh A 1.15 share. The offering was underwritten by -----------Nil Div’ds Decl’d per sh Nil Reich & Co. and Loeb Partners Corp. On 3.48 2.55 .78 1.29 .37 .26 .29 .28 .40 .30 .25 .20 Cap’l Spending per sh .25 February 22, 1999, FCEL spun-off its Ever- 56.92 22.77 23.63 8.21 4.46 .82 d1.24 .92 5.70 d.81 4.12 3.67 4.50 Book Value per sh B cel subsidiary, a maker of rechargeable bat- 4.04 4.43 5.67 5.73 7.03 9.41 11.62 15.78 16.35 23.92 25.96 30.00 Common Shs Outst’g C 35.00 teries for scooters, to shareholders. -----------Avg Ann’l P/E Ratio 16.0 CAPITAL STRUCTURE as of 10/31/15 Total Debt $20.4 mill. Due in 5 Yrs $5.2 mill. LT Debt $13.0 mill. LT Interest $0.7 mill. (12% of Cap’l) Leases, Uncapitalized: Annual rentals $2.0 mill. No Defined Benefit Pension Plan Pfd Stock $59.9 million Pfd. Div’d $3.2 mill. 64,020 shs. of 5% Series B Cumulative pfd. Each is convertible into 85.106 shares of common Common Stock 25,964,710 shares MARKET CAP: $150 million (Small Cap) CURRENT POSITION 2013 2014 10/31/15 ($MILL.) Cash Assets 57.5 67.7 58.9 Receivables 36.0 49.1 60.8 Inventory 47.7 56.2 65.8 Other 4.7 16.3 18.4 Current Assets 145.9 189.3 203.9 Accts Payable 12.3 24.5 15.7 Debt Due 5.2 6.9 7.4 Other 67.4 74.9 51.8 Current Liab. 84.9 106.3 74.9 ANNUAL RATES Past of change (per sh) 10 Yrs. Revenues -1.5% ‘‘Cash Flow’’ -Earnings -Dividends -Book Value -32.0% Fiscal Year Ends 2012 2013 2014 2015 2016 Fiscal Year Ends 2012 2013 2014 2015 2016 Calendar 2011 2012 2013 2014 2015 Past Est’d ’12-’14 5 Yrs. to ’18-’20 -7.0% 10.5% -NMF -NMF -Nil -35.0% NMF QUARTERLY REVENUES ($ mill.)A Jan.31 Apr. 30 Jul. 31 Oct. 31 31.3 24.2 29.7 35.4 36.4 42.4 53.7 55.2 44.4 38.3 43.2 54.4 41.7 28.6 41.4 51.4 44.0 33.0 45.0 53.0 EARNINGS PER SHAREAC Jan.31 Apr. 30 Jul. 31 Oct. 31 d.60 d.72 d.72 d.84 d.84 d.48 d.36 d.72 d.72 d.84 d.36 d.24 d.72 d.84 d.24 d.38 d.50 d.41 d.02 d.02 QUARTERLY DIVIDENDS PAID Mar.31 Jun.30 Sep.30 Dec.31 NO CASH DIVIDENDS BEING PAID Full Fiscal Year 120.6 187.7 180.3 163.1 175 Full Fiscal Year d2.76 d2.40 d2.04 d2.18 d.95 Full Year --- --- --- --- --- --- --- --- --- --- --- 30.4 NMF 8.1 d73.8 -NMF 138.7 .9 241.5 NMF NMF NMF NMF 33.3 NMF 9.6 d84.2 -NMF 105.9 .7 100.8 NMF NMF NMF -- 48.2 NMF 9.2 d71.9 -NMF 158.7 .6 134.0 NMF NMF NMF -- 100.7 NMF 8.8 d96.6 -NMF 59.6 4.1 107.0 NMF NMF NMF NMF 88.0 NMF 8.6 d71.9 -NMF 77.8 4.4 91.3 NMF NMF NMF NMF 69.8 NMF 7.4 d55.7 -NMF 48.2 4.1 67.5 NMF NMF NMF NMF 122.6 NMF 6.4 d37.4 -NMF 18.8 4.1 45.5 NMF NMF -NMF 120.6 NMF 5.2 d35.5 -NMF 61.0 4.0 74.4 NMF NMF NMF NMF 187.7 NMF 4.1 d34.4 -NMF 83.0 52.7 46.7 NMF NMF NMF NMF 180.3 NMF 4.4 d38.1 -NMF 141.9 13.4 158.3 NMF NMF NMF NMF 163.1 NMF 4.0 29.4 -NMF 129.0 13.0 155.2 NMF NMF NMF NMF Relative P/E Ratio Avg Ann’l Div’d Yield 175 NMF 5.5 d28.0 Nil NMF 130 100 135 NMF NMF NMF Nil Revenues ($mill) A Operating Margin Depreciation ($mill) Net Profit ($mill) Income Tax Rate Net Profit Margin Working Cap’l ($mill) Long-Term Debt ($mill) Shr. Equity ($mill) Return on Total Cap’l Return on Shr. Equity Retained to Com Eq All Div’ds to Net Prof 1.00 Nil 260 11.0% 8.0 40.0 10.0% 15.4% 100 125 200 15.0% 20.0% 20.0% Nil BUSINESS: FuelCell Energy, Inc., formerly Energy Research Corp., develops, manufactures, and markets high-efficiency carbonate fuel cell technology for stationary electric power generation. The company has patented Direct FuelCell technology. In addition to commercial products, FuelCell Energy continues to develop nextgeneration carbonate fuel cells and planar solid oxide fuel cells with development and government research funds. Has over 500 employees. Officers and directors own about 1.7% of stock; POSCO Power, Korea, 10.5%; NRG Energy 5.8%; (2/15 Proxy). Chairman: John A. Rolls. President & CEO: Arthur A. Bottone. Inc.: DE. Address: 3 Great Pasture Road, Danbury, Connecticut 06813-1305. Tel.: 203-825-6000. Internet: www.fuelcellenergy.com. FuelCell Energy just executed a reverse stock split. On December 4th, without notice, the company swapped one new share for every 12 outstanding older shares. This was done to prevent being delisted on the NASDAQ. (An equity holder with 120 shares ended up owning just 10 after the transaction.) The move was taken to comply with the exchange’s rule of an equity having a minimum price above $1. The market did not take the news in stride. FCEL declined 30% within a few days of the announcement. Although such a move should not affect the value of investor’s positions, reverse stock splits are rightly viewed suspiciously on Wall Street. Typically, they are considered a red flag because only desperate companies use the maneuver to raise their stock price. Fiscal 2016 (ends October 31, 2016) may benefit from the possible expiration of a tax law. The Energy Policy Act of 2005 established a 30% Investment Tax Credit (ITC) for renewable energy. If no action is taken by the Congress, which experts now view as very likely, the ITC will decline to 10% for the commercial market (FuelCell’s main sector). Demand could increase strongly as customers hurry to have work done on a new facility before 2016 ends. As a result, there is an outside chance that FuelCell could end its streak of consecutive money-losing years on a per share basis, at a whopping 18. Due to the company’s track record, we are being conservative however, and looking for share losses to be about $1.00. Not only could a large percentage of 2017’s orders be pushed into 2016, but a reduced ITC, could result in demand for the company’s products falling precipitously in fiscal 2017. We caution investors to not get too worked up over company announcements. FuelCell often issues very positive notes on new ventures. These ideas, which sound great on paper, never seem to translate into profits. Investors should avoid these untimely shares. Even should some of FuelCell’s proposed projects prove successful, the prospect of a reduced ITC, and management’s excessive issuance of new shares over the past decade, will likely hamper any share earnings growth. James A. Flood December 25, 2015 (A) Based on diluted earnings. GAAP account- (B) Includes intangible assets of $13.7 mill. ing. Next earnings report due late March. Fiscal /$0.60 share as of 10/15. (C) Includes 1-for-12 year ends on October 31st. Quarterly earnings reverse stock split 12/4/15. do not add in 2014 due to rounding. © 2016 Value Line, Inc. All rights reserved. Factual material is obtained from sources believed to be reliable and is provided without warranties of any kind. THE PUBLISHER IS NOT RESPONSIBLE FOR ANY ERRORS OR OMISSIONS HEREIN. This publication is strictly for subscriber’s own, non-commercial, internal use. No part of it may be reproduced, resold, stored or transmitted in any printed, electronic or other form, or used for generating or marketing any printed or electronic publication, service or product. Company’s Financial Strength Stock’s Price Stability Price Growth Persistence Earnings Predictability C 5 5 70 To subscribe call 1-800-VALUELINE