Bank Of New York BK
June 02, 2007 - 4:25pm EST by
grumpy922
2007 2008
Price: 40.45 EPS
Shares Out. (in M): 0 P/E
Market Cap (in $M): 30,680 P/FCF
Net Debt (in $M): 0 EBIT 0 0
TEV (in $M): 0 TEV/EBIT

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Description

Background:
The merger of Mellon Financial (MEL) and Bank of New York (BK) was announced in early December of last year and is expected to close on or about 7/1/07 with the new company to be called The Bank of New York Mellon Corporation. Both companies are in the Trust/Custody bank space. Combined, they have five primary business lines: private wealth management, asset management, custody services to other asset managers, corporate trust, and issuer services. These businesses exhibit 1) recurring fees, 2) leverage to appreciating capital markets, 3) leverage to deepening global capital markets 4) high and intensifying barriers to entry, 5) consolidating competition, and 5) very high marginal returns on incremental business growth.
I believe that the earnings power, and future book equity growth of the new company is very much undervalued. This write-up will lay out in more detail the 6 catalysts listed below. The terms of the deal are 1 newco share for each share of MEL and .9493 newco share for each share of BK – thus I will primarily use MEL stock price and estimates in the following analysis.
I believe there is minimal downside in the stock and 25% upside over the next six months, and +50% over the next 12-18 months.  
Catalysts for BK:
1 – Short Term (1-2 months) - deal closes removing uncertainty and arbs
2 – Short Term – the new BK should hold up well if the market weakens as both constituent stocks have performed poorly since the deal was announced on 12/6/06. Since then MEL is up 2%, and BK is up 3% vs. the S&P up 10% and the S&P Financial Index up 7%. This, despite MEL and BK being ‘market sensitive’.
3 – Medium term (6-7 months) - estimates for the combined company should rise as both MEL and BK have beaten numbers in 4Q06 and 1Q07 but estimates have barely budged. Sell side analysts are waiting for the deal to close prior to updating their models.
4 – Medium Term – expectations for cost cuts are too low at 9% of the combined non-interest expense of the new company. Management has sandbagged their guidance so as to generate ‘surprises’ vs. the street. These are firms with significant overlaps in terms of their business lines, technology platforms and geographic operating offices. Historically, deals in this space have achieved a much higher amount of expense reductions than guidance. Also, there are some easily realizable revenue synergies in this deal which are not yet in estimates.
5 – Longer Term (12-18 months) -The number of large competitors in this space is rapidly shrinking with this year’s MEL/BK, STT/IFIN and the 2006 BK/JPM deals. This should alleviate some of the pricing pressure seen in the last several years and reduce the need to maintain IT spending at current percentage levels of revenue.
6 – Long Term –This M&A activity has created a few large players in each subsegment of the trust bank space. Many small regional players will likely lose business as they are unable to offer the same level and suite of services and/or keep up with the spending required to stay in the game. 
Detail: 
1) The deal is expected to close on or about 7/1/07. Both firm’s shareholders recently approved the deal and it is unlikely at this point that anything will slow the closing in a material manner. For the last 6 months, BK and MEL have been seen as ‘deal stocks’ and so have not been receiving as much fundamental analysis from the Buy & Sell side as usual. Also, many of the recent holders are arbitrage players who will likely exit upon consummation of the deal. Many investors have likely been kept away over the uncertainty around the deal closing as well as anti-trust & regulatory objections. Finally, the new BK will be an almost $60B market cap company and large cap investors will not be able to ignore. I expect that the new BK will rally when the deal closes, the arbs close out their positions and fundamental investors take a look at the new firm.
2) The last 6 months have been a very good operating environment for both Trust & Custody banks. Despite this, MEL is up only 2%, and BK 3% vs. the S&P up 10% and the S&P Financial Index up 7%. Also other competitors have performed much better. The best pure plays competitors – STT and NTRS are up 6% and 12% respectively and STT was up more prior to paying up to buy IFIN which is up 48% during this period. While not only in the Trust & Custody business, C and JPM are the other large competitors in the space and they are up 11% and 12% as well. Clearly some catch-up may be in order once the deal closes. If nothing else, the new BK is likely a safe way to invest in large cap financials if you are concerned that market returns will be lackluster in 2H07 – after all, if MEL and BK haven’t gone up in this leg of the bull market, why would they participate in a sell-off?
Between the strong operating backdrop for both companies, and the poor performance of the two stocks vs. peers, I expect with the removal of the deal uncertainty we will see 5-10% rise in new BK’s stock price just from ‘catch up’ over the next 8 weeks.
3) Estimates are likely to rise in the months after the deal for three primary reasons. First, business has been very good for MEL and BK over the last 6 months. Both companies beat estimates for 4Q06 as well as 1Q07. Secondly, State Street and Investors Financial (two large competitors of MEL and BK) agreed to merge. Finally the stock market, debt issuance and M&A volumes have been strong over the last 6 months which is a positive for the EPS for trust, custody and asset management businesses. Despite these points, estimates have barely budged upwards for either stock. Once the deal closes, and the company can offer analysts better guidance as to the composition of the new firm’s balance sheet, operating outlook, etc. I expect we will see estimates increase.
4) Estimates are also too low at the new BK due to overly pessimistic cost save assumptions. The companies announced with the deal that they expected to be able to reduce expenses by $700M, or 8.5% of the combined companies cost base over the next few years (or the equivalent of about 17% out of legacy BK). However, more than $400M of those expense reductions were already expected to take place at BK and MEL over this time due to better use of technology, ‘offshoring’, etc. Thus, management of the new BK has given us very conservative assumptions to work with. I have asked both managements on several occasions and so far they have been sticking to their guns that there is absolutely no way they will be able to possibly cut more than $700 out of the cost base. This figure looks to be much too low and I believe management is sandbagging the street.
 Consider the following: Barclays is currently bidding to take over ABN Amro. Barclays expects to be able to take more than 8% of the total cost base of that combined company despite the very limited geographic overlap between the two companies. In addition, when State Street bought Dueutsche Bank’s Trust & Custody operations back in 2002, STT was able to cut out more than 35% of the target’s cost base with almost no customer attrition compared to the 17% of legacy BK guidance from MEL. STT is planning to cut more than 55% of the cost base of IFIN. While the business overlaps are not quite as significant for MEL/BK as they were in the STT/DB transaction, I expect we will see cost saves at the end of the day in the 10-15% of the combined company.
Sell side analysts are also not giving any credit to possible revenue synergies in their models. This is only reasonable as many deals in the financial services space with promised revenue synergies have ended up with shrinking top lines instead. However, in the MEL/BK deal there are some ‘low-hanging fruit’ opportunities that will likely result in at least some revenue uplift in 2008. A few examples:
a)      the old BK is the world’s largest Corporate Trust provider. However, its cash management capability is weak. Thus, many $ billions of overnight client cash management is farmed out to a small number of large asset managers with better offerings. MEL’s Dreyfus unit is one of the leaders in this space and is already one of the outside services providers to BK. Post-deal closing, it is expected that much more of this business will be internalized resulting in significant asset management fees flowing to the top line with little in the way of expenses.
b)      BK’s Pershing unit is a top player in providing systems servicing to Independent Financial Advisors (competing with the likes of SEIC, SCHW and Fidelity). These providers offer IFA’s a mutual fund supermarket from which to have their clients assets invested. SCHW, SEIC and Fidelity have strong in-house brands to offer and capture a significant percentage of total assets invested into the supermarket. The old BK’s ‘1789 family of funds’ is not a strong competitor and has a very small market share among these IFAs. With the closing of the merger it is hoped that in-house wholesalers will be able to get IFAs who use Pershing to start investing a larger portion of client assets into Mellon, Dreyfus, Newton and Boston Company funds. The beefed up asset management capability may also help Pershing in gaining market share.
c)      There will likely be at least some easy opportunities to cross sell between MEL asset management products and BK private wealth management, as well as MEL’s custody services and BK corporate trust.
The most historically accurate analyst for MEL on the street (according to Starmine) is Glen Schorr of UBS. He is the high on the street and has a $3.10 estimate for 2008. The next most accurate analyst is Betsy Grasek of Morgan Stanley. She is at $3.06. Consensus is $2.87 (with 17 data points). I believe that by December of this year consensus will be at (or above) $3.10 after management of the new company will have had a chance to get up at a few conferences and say, ‘wow, we actually found a bit more in cost savings that we first announced, and we expect to get a little traction in 1H08 from revenue synergies.” MEL traded at 17X consensus 2006 in December of 2005 and BK was at about the same valuation. I see no reason the stock will trade on less than that P/E by the end of this year on the forward 2008 number as expected EPS growth could be as high as 25%
$3.10*17X = $52.70  vs. $43 today which would be a 23% return over the next 7 months for an annualized return in excess of 40% (including the dividend).
5) Longer term, I expect the reduction of the number of competitors in the Trust and Custody space should lead to higher margins as a) a smaller number of competitors should allow for a slowdown in the ‘arms race with no end’ in terms of IT spending as a percent of total revenues, and b) pricing pressure should alleviate as there are a smaller number of bidders for new business.
In the last year there has been a significant contraction of the number of players in the Trust/Custody space.
-         BK/MEL
-         BK buying the global corporate trust business from JPM
-         C buying the hedge fund servicing business of Bisys
-         STT/IFIN
These combinations will result in a few very large players and a number of much smaller players in each segment of the Trust/Custody space. Consider the following: 
Post the completion of these deals the top global custodians will be as follows:
New BK          New STT         JPM                 C                                             (Top 4)
$16.3Tr            $14.1Tr            $12.9Tr            $9.1Tr
BNP                HSBC              NTRS              UBS                 SocGen            (Next 5)
$4.3Tr              $3.9Tr              $3.9Tr              $2.9Tr              $2.5Tr
USB                 PNC                UB                   FITB                CMA               (smaller
$1.1Tr              $435B              $240B              $220B              $112B                players) 
(source – globalcustody.net)
This is clearly a scale business and the much higher revenue base of the top players should allow them to bid the same price and generate higher returns and/or capture more business by offering more products and services to customers for higher total fees.
There is even more concentration in the high margin and sticky ‘middle-office’ investment manager operations outsourcing business:
New STT         New BK          JPM                 NTRS              Brown Brothers Harriman
$5Tr                 $1.6Tr              $0.6Tr              $0.25Tr            $0.25Tr            (Top 5)
As asset managers become larger, investment products become more complicated and global regulatory oversight complexity grows, there has been an increasing to outsource not just back office custody and pricing but ‘middle office’ trading, FX, reconciliation, etc. to firms such as STT, IFIN, MEL and BK. Once this business is outsourced to one of the Trust/Custody banks, it is unlikely to leave the service provider and to date I do not know of any firm that has moved its business. The new STT clearly has a head start with MLIM, BGI and PIMCO (among others), but MEL/BK is a strong competitor and one of the only other players to be able to compete for this high margin business as it comes up for bid. 
As Trust/Custody banks (such as MEL, BK, STT and NTRS) have grown in size their scale has resulted in some operating leverage as costs/revenue have declined. One would imagine that the large deals announced (of which MEL/BK is the largest) will lead to a continuation of this trend.
Non-Interest Expense/Revenues
                        2006                2005                2004                2003                2002
MEL                63%                 65%                 67%                 69%                 66%
BK                   50                    55                    57                    56                    48
STT                 48                    54                    62                    62                    58
NTRS              44                    49                    54                    55                    50 
(of course a generally ‘up’ market over the last 5 years has helped, but this is partially offset by these firms exiting the traditional banking business which has much lower costs/revenue ratios.)
Over the next couple of years I would expect these trends to accelerate with pricing getting a bit more rational as we move more into an oligopolistic environment, and the ability for the new BK to spread its IT budget over a much larger revenue base. 
All things being equal (assuming no major global bear markets) this should result in higher net margins for the new BK which means higher ROE and profit growth which means a higher P/E.
6) Consolidation likely to continue – The large deals of 2006-2007 have created a small number of very large players in the Trust/Custody space and quite a few smaller competitors who are increasingly disadvantaged as the business becomes more complicated with more products (derivatives, commodity contracts, FX, etc) as well as more global with an increasing number of clients requiring custody and transactions in an ever larger number of countries. Will USB be able to stay/compete in this business when it is only 10% of the size of the top 4 players? Will UB or CMA or FITB be able to when they are each only 3% of the size of the top 4? I doubt it. Over the next few years many smaller competitors here and overseas will likely exit the business and or lose significant customers to their larger competitors due to pricing, product breadth and service capabilities. 
Again, all things being equal (assuming no major long term global bear market) this should result in higher net margins for the new BK which means higher ROE and profit growth which means a higher P/E. I believe EPS estimates will be $3.80-$4.00 for 2009 by the end of next year and the stock will be on at least the same 17X forward P/E. This gets us to $64-$68 for a +50% return over the next 18 months.
Risks:
1) Major global bear market – simply a flat market would be good enough for the new BK as it cuts costs, spreads its spending over a larger revenue base and feeds off of weaker competitors. However a grinding bear market would be a negative for revenue growth and margins. One would expect that in such a scenario cost cutting would be more aggressive, and hopefully some businesses would actually improve. Some examples: Corporate Trust revenues rise when there are lots of defaults. Hedge fund assets (higher margin custody business) might grow faster as their returns look better to institutional investors compared long-only investments, etc. While the new BK has some defensive characteristics, it is not a stock to own if you think we are in for a long period of declining share prices. 
2) Terrible merger execution – This is a risk but will hopefully be mitigated by a) a great deal of planning has already taken place over the last 6 months and management says they are ahead of plan on this count, b) management plans to integrate the two companies very slowly so as to not upset the customer base, c) both companies have successfully integrated several large deals in the last few years.
3) Russian lawsuit – As some of you may have read, the Russian Customs Service is suing legacy BK for +$20B in connection with money laundering charges that took place several years ago. BK settled the case with the US government, and the statute of limitations has expired here for any claims to be made. The Customs Service are threatening to sue in Russia (though for a smaller amount as the +$20B was for treble damages under US law). If the case moves forward (uncertain), and BK loses in Russian court (a big if), then the Customs Service will have to try and collect through the US court system which certainly could throw the claim out as being past the statute of limitations. I think the most likely worst case scenario is a small settlement and the worst case result is that the new BK does not end up operating in Russia - a great growth (though relatively small) market for its services. 
Why the new BK deserves a premium to the market P/E.
As VIC is a value stock site where most ideas trade at low P/Es, I think I should spend a few moments on why a player in the Trust/Custody business can be a value stock even though it trades at a small premium to the S&P’s 16X 2008 P/E.
There are a large number of factors that should drive EPS, ROE and Book Value growth at rates higher than the average stock at the new BK and its large peers in 2007 over the next few years:
- Hedge Funds (HFs) – Originally, HF’s used ‘Prime Brokers’ such as GS, BSC, or MS as their custodians. As the larger funds have become multi $B operations they have been splitting their business to multiple Prime Brokers so as to have better sources of securities borrowing, and to force the different investment banks to compete on price. This has led to the larger HFs hiring one of the traditional Trust/Custody banks to provide custody management of its assets across its multiple prime brokers. The larger HFs are currently garnering a large majority of inflows in a rapidly growing asset class and many of them are starting to tap the IPO market to super-charge their growth.
- Baby Boomers in the US are moving into their prime savings years right now and inflows into mutual funds, 401(k), 529s variable annuities and IRA have been strong. Also, many $ of savings that traditionally would have gone into the stock market has in more recent year been going into investment real estate. With the end of the housing bubble more of these savings assets will likely be directed back into the capital markets – a very positive trend for the new BK and its peers. 
- Private Equity (PE) Funds – have been growing dramatically in size and sophistication. This represents another new growth channel for Custody banks. Also, as PE firms take public companies private they load their portfolio firms up with debt. These new debt issues create significant new business for Corporate Trust providers. Again, the new BK will be both the world’s largest custodian and corporate trust provider.
- Securitization – Assets that have traditionally been securitized in the US such as mortgages, auto loans and credit card receivables are now starting to be securitized in earnest in Europe and Asia as the debt capital markets build out in those regions. In the US, new assets are starting to be securitized including health care receivables, CDOs, CLOs, cable TV bills, etc. These trends are creating additional growth in the Corporate Trust space.
- Emerging Market Growth – The BRIC nations (and other emerging markets) are seeing a build out of their capital markets and asset management industries. Their large national reserves of US T-bills are also now starting to be put to work in more risky assets such as corporate debt, equities, PE funds, etc. As this trend continues, there are many avenues for growth for the Trust/Custody Banks.

In conclusion, I believe the earnings power of the new BK is understated and that the competitive environment in which it operates is improving. This combined with an operating backdrop of several positive industry trends should lead to significant risk-adjusted performance for the stock over the next year and a half.

Catalyst

1 – Short Term (1-2 months) - deal closes removing uncertainty and arbs
2 – Short Term – the new BK should hold up well if the market weakens as both constituent stocks have performed poorly since the deal was announced on 12/6/06. Since then MEL is up 2%, and BK is up 3% vs. the S&P up 10% and the S&P Financial Index up 7%. This, despite MEL and BK being ‘market sensitive’.
3 – Medium term (6-7 months) - estimates for the combined company should rise as both MEL and BK have beaten numbers in 4Q06 and 1Q07 but estimates have barely budged. Sell side analysts are waiting for the deal to close prior to updating their models.
4 – Medium Term – expectations for cost cuts are too low at 9% of the combined non-interest expense of the new company. Management has sandbagged their guidance so as to generate ‘surprises’ vs. the street. These are firms with significant overlaps in terms of their business lines, technology platforms and geographic operating offices. Historically, deals in this space have achieved a much higher amount of expense reductions than guidance. Also, there are some easily realizable revenue synergies in this deal which are not yet in estimates.
5 – Longer Term (12-18 months) -The number of large competitors in this space is rapidly shrinking with this year’s MEL/BK, STT/IFIN and the 2006 BK/JPM deals. This should alleviate some of the pricing pressure seen in the last several years and reduce the need to maintain IT spending at current percentage levels of revenue.
6 – Long Term –This M&A activity has created a few large players in each subsegment of the trust bank space. Many small regional players will likely lose business as they are unable to offer the same level and suite of services and/or keep up with the spending required to stay in the game.
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