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Initial Public Offerings Case Study

Business -- Corporate Finance -- IPO SLP Facebook, Inc. is a social networking company that engaged in a simultaneously successful and flawed IPO resulting in multiple lawsuits against the company and its underwriters. Though the IPO traded on huge volume and raised $16 billion, it also reportedly resulted in the loss of $billions to investors due to stock overvaluation and supposed mismanagement. Due to these successes and failures, Facebook, Inc.'s IPO is a success story but also a cautionary tale.

Facebook, Inc. is a social networking company that was incorporated in 2004, has more than 5,000 employees, maintains its corporate headquarters in Menlo Park, CA and has more than 1 billion monthly active users on its site: http://www.facebook.com. It is a publicly traded corporation on the Nasdaq 100 and AMEX and its current stock price is $46.26 as of November 22, 2013 at 7:53PM EST (Yahoo, Inc., 2013). Facebook's Sales/Revenue and Profitability (Net Income) in thousands are:

Period Ending

Dec 31, 2012

Dec 31, 2011

Dec 31, 2010

Total Revenue

5,089,000

3,711,000

1,974,000

Cost of Revenue

1,364,000

860,000

493,000

Gross Profit

3,725,000

2,851,000

1,481,000

Operating Expenses

Research Development

1,399,000

388,000

144,000

Selling General and Administrative

1,788,000

707,000

305,000

Non-Recurring

Others

Total Operating Expenses

Operating Income or Loss

538,000

1,756,000

1,032,000

Income from Continuing Operations

Total Other Income/Expenses Net

7,000

(19,000)

(2,000)

Earnings Before Interest And Taxes

545,000

1,737,000

1,030,000

Interest Expense

51,000

42,000

22,000

Income Before Tax

494,000

1,695,000

1,008,000

Income Tax Expense

441,000

695,000

402,000

Minority Interest

(21,000)

(332,000)

(234,000)

Net Income From Continuing Ops

32,000

668,000

372,000

Non-recurring Events

Discontinued Operations

Extraordinary Items

Effect Of Accounting Changes

Other Items

Net Income

32,000

668,000

372,000

Preferred Stock And Other Adjustments

Net Income Applicable To Common Shares

32,000

668,000

372,000

(Yahoo, Inc., 2013)

Facebook, Inc.'s Total Assets, Total Liabilities and Owners' Equity in thousands are:

Period Ending

Dec 31, 2012

Dec 31, 2011

Dec 31, 2010

Assets

Current Assets

Cash And Cash Equivalents

2,384,000

1,512,000

1,785,000

Short-Term Investments

7,242,000

2,396,000

Net Receivables

1,170,000

547,000

373,000

Inventory

Other Current Assets

471,000

149,000

88,000

Total Current Assets

11,267,000

4,604,000

2,246,000

Long-Term Investments

Property Plant and Equipment

2,391,000

1,475,000

Its founders saw and used a very profitable and popular global market with huge financial returns (Forbes.com, LLC, 2013). Despite its worldwide successes, Facebook's IPO was full of mistakes, disappointments and possible deceit that caused a number of lawsuits (Tsukayama, 2012). The contrast between Facebook's successes and its difficult IPO interests me.
Facebook, Inc. filed its S1 Form Registration Statement with the SEC on February 1, 2012, with Morgan Stanley, J.P. Morgan and Goldman, Sachs & Co as the underwriters, 845 million active users reported, and this Consolidated Balance Sheet:

As of December 31, 2011

Actual

Pro-Forma (1)

Pro Forma As

Adjusted (2)(3)

(in millions)

Consolidated Balance Sheet Data:

Cash, cash equivalents, and marketable securities

3,908

$3,908

Working capital

3,705

4,034

Property and equipment, net

1,475

1,475

Total assets

6,331

6,660

Total liabilities

1,432

1,432

Additional paid-in capital

2,684

4,267

Retained earnings

1,606

Total stockholders' equity

4,899

5,228

(Facebook, Inc., 2012)

The IPO was intended to raise $5 billion with public trading of 421 million shares of stock at $28 - $35 per share, starting on May 18, 2012 (Facebook, Inc., 2012). However, there was so much hype and excitement about the IPO that when it began to trade, it first rose to $45/share. By the end of the day, the stock was valued at $38.23 per…

Sources used in this document:
References

Facebook, Inc. (2012, February 1). Registration Statement on Form S-1. Retrieved on November 23, 2013 from www.sec.gov Web site: http://www.sec.gov/Archives/edgar/data/1326801/000119312512034517/d287954ds1.htm

Forbes.com, LLC. (2013). Mark Zuckerberg. Retrieved on November 23, 2013 from www.forbes.com Web site: http://www.forbes.com/search/?q=Zuckerberg

Tsukayama, H. (2012, June 15). Facebook moves to consolidate cases. Retrieved on November 23, 2013 from www.washingtonpost.com Web site: http://www.washingtonpost.com/business/technology/facebook-moves-to-consolidate-cases/2012/06/15/gJQAry7SfV_story.html

Yahoo, Inc. (2013, October 19). Facebook, Inc. - Balance Sheet. Retrieved on November 23, 2013 from Finance.yahoo.com Web site: http://finance.yahoo.com/q/bs?s=FB+Balance+Sheet&annual
Yahoo, Inc. (2013, October 19). Facebook, Inc. - Income Statement. Retrieved on November 23, 2013 from Finance.yahoo.com Web site: http://finance.yahoo.com/q/is?s=FB+Income+Statement&annual
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