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Dave & Buster’s Entertainment (PLAY) tumbles on bankruptcy fears

Entertainment and restaurant chain Dave & Buster’s Entertainment (NASDAQ: PLAY) plunged 26% yesterday as WSJ reported that the company could file a voluntary petition for relief under Chapter 11 to implement a restructuring plan. However, the market watchers felt that the investors had hit the panic button and dragged down the stock.

10-Q reporting

In the quarterly filing for the second quarter, the Dallas, Texas-based firm said that its failure to obtain additional waivers would have a material adverse effect on the company’s liquidity, financial condition and results of operations. Dave & Buster’s added in the filing that this may result in filing a voluntary petition for relief under Chapter 11 of the United States Bankruptcy Code to implement a restructuring plan.

Dave and Buster reports Q2 2020 earnings results

Q2 results

Dave & Buster’s swung to a loss in the second quarter of 2020, hurt by a revenue plunge of 85%. Comparable sales, which decreased by 58.6% in the first quarter, nosedived 87% in the second quarter. During the Q&A session, CFO Scott Bowman stated that comp-store sales for August was negative 75%.

Going concerns

In March, the company closed 100% of its 137 operating stores in compliance with guidance and orders issued by federal, state and local governments to combat the spread of the COVID-19 pandemic. Even though the company has re-opened 65% of its stores now, the store closures have caused a material adverse impact on its revenues, results of operations and cash flows.

According to Restaurant Business, Dave & Buster’s plans to cut 1,300 jobs at locations in seven states. It’s worth noting that operating payroll and benefits expense decreased by 83% to $13.8 million, primarily due to furloughs, and the introduction of a leaner labor model at re-opened stores.

Related: Dave & Buster’s Entertainment (PLAY) Q2 2020 Earnings Call Transcript

Store re-openings

At the end of the second quarter, the company had opened 84 stores against its goal of opening 90 to 95 stores. The COVID resurgence forced Dave & Buster’s to close or re-close nine stores. Since the end of the second quarter, an additional five net stores were opened, including a brand-new store in Manchester, New Hampshire, bringing the total count to 89 stores now. Dave & Buster’s forecast to re-open all of its remaining stores before the end of December, barring any additional delays due to COVID-19 resurgence.

Analyst views

Truist Securities analyst Jake Bartlett reiterated the buy rating and $22 price target on PLAY stock, saying that the market got overexcited on the bankruptcy news. Market watchers expect that the lenders will again grant covenant relief and this drove the shares up by 5% during the extended-hours trading. PLAY stock tanked 65% both in the year-to-date period and in the past 12 months.

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