TSX:ATD Alimentation Couche-Tard Inc.

ISIN: CA01626P1484
Consumer StaplesConsumer Staples Distribution & RetailConvenience & Fuel RetailCanadaReports in USD · trades in CAD
TSX · Laval, Quebec · 17,267 sites · market cap C$84.4bn · beta 0.74 Analysis Status: On-Going
Written Saturday 15 August 2026, with markets closed — all prices are the Friday 14 August close (C$91.96). All prices, targets and scenario levels are in Canadian dollars. Company revenue, earnings, debt and fuel margins are reported in US dollars and are labelled as such; earnings are converted at USD/CAD 1.39271 before any multiple is computed. Every same-store and volume figure states its period - full-year and fourth-quarter readings diverge sharply and, for Canada, point in opposite directions.
C$91.96
+3.5% vs last report (14 Aug close)
15 Aug 2026 · Signal v6

Changes Since Last Report — vs. 25 July 2026

Two things happened that the last report could not have known. On 31 July 2026 Couche-Tard agreed to acquire a controlling stake in Poland's Żabka Group for about US$8.6 billion — the largest acquisition in its history, fully debt-financed, taking pro-forma leverage from 1.99× to roughly 3.0× net debt to adjusted EBITDA, with management guiding to approximately US$250 million of synergies by the third year after closing. And on 14 August the US consumer data came in soft: July retail sales fell 0.6% month-on-month against a +0.1% forecast, though the miss was concentrated in nonstore retail. The shares are up 3.5% since, at C$91.96 — the Friday 14 August close, since this report is written on Saturday 15 August with the TSX shut (prior report C$88.82).

A third thing happened inside this report, and it matters more than either. A pre-publication audit found that the 25 July report scored several Business-Quality sub-signals on fourth-quarter same-store figures while labelling them full-year, and recorded net debt to EBITDA at about 0.8× when the company's own disclosure was 1.99:1. Correcting both takes Business Quality from 82 to 65. The full bridge is set out below rather than summarised, because a 17-point move in the pillar that gates the signal deserves to be shown, not asserted.

DISCLAIMER: This is a quantitative framework for educational purposes only. It is not financial advice. Always do your own research and consult a licensed financial advisor before making investment decisions.

Alimentation Couche-Tard Inc.

Alimentation Couche-Tard runs one of the world's largest convenience-store and road-fuel networks - 17,267 sites at last count, trading as Circle K almost everywhere and as Couche-Tard in Quebec, across North America, Europe and Asia. The business has two halves that lean on each other: a merchandise and foodservice counter that earns a 35% gross margin on drinks, snacks, tobacco and prepared food, and a forecourt that sells fuel at a thin margin measured in cents per gallon but pulls the traffic through the door. What distinguishes it from peers is not the stores themselves but the discipline of the operator behind them: Couche-Tard has spent forty years buying fragmented regional chains and independents, taking cost out, and lifting fuel margin and merchandise mix to its own standard - a formula that produced a 13.7% return on capital employed in fiscal 2026. Its scale in fuel procurement, against a US market of 151,975 convenience stores most of which are independently owned, is what makes that consolidation machine keep working. In July 2026 it agreed its largest deal ever, an US$8.6 billion move for Poland's Zabka Group.

HorizonSignalComposite ScoreConfidenceKey Driver
Short-term (1–3 mo)HOLD6362%Base signal is BUY - capped: no confirmed technical or catalyst entry, volume at 0.43x, and price 3.4% under its 52-week high
Medium-term (6–12 mo)BUY6362%Fair valuation on a quality compounder - but Business Quality clears its 65 threshold by only 0.28 of a point
Long-term (3–5 yr)BUY6362%Consolidation machine and record fuel margin; not amplified - the driver is Neutral at 62
Next update: 2026-08-27 — Zabka voluntary tender expected to open ~2026-08-26, +1 trading day (Q1-FY27 earnings 2026-09-01 is 17 days out, outside the 14-day window; the default +14d would land Sat 2026-08-29, rolling to 2026-08-31)
Table of Contents
1Five-Pillar Scorecard2Hard Gates & Do-Not-Buy Status3Pillar Detail: Business Quality4Pillar Detail: Valuation Attractiveness5Pillar Detail: Underlying Drivers6Pillar Detail: Economic Alignment7Pillar Detail: Entry/Exit Timing8Economic Event Risk9Multi-Timeframe Technical Analysis10Price Chart (6-Month Daily)11Scenario Summary12Entry / Exit Rules13Position Sizing Context14Calibration Snapshot15Data Sources & Methodology
1

Five-Pillar Scorecard

Five independent scores — each 0–100 with its own confidence. The three fundamental pillars (Quality / Valuation / Timing) set the base BUY/HOLD/SELL via the Decision Matrix; the two context pillars (Underlying Drivers, Economic Alignment) then amplify a BUY to STRONG BUY or a SELL to STRONG SELL when both corroborate.

Business Quality

65
high - by 0.28 of a point
conf 62%

Valuation Attractiveness

59
fair
conf 70%

Entry/Exit Timing

64
improving
conf 64%

Underlying Drivers

62
neutral
conf 62%

Economic Alignment

52
Trend-Following
conf 55%
2

Hard Gates & Do-Not-Buy Status

Binary safety checks — any TRIGGERED gate is a hard cap regardless of the scores above; CAUTION gates are sizing notes.
Gate 1 - Financial Distress
Leverage 1.99:1 at 26 Apr 2026 (the company's disclosed figure); interest cover about 10x; current ratio 1.12; free cash flow positive. Clear of every distress arm.
Gate 2 - Earnings Event Risk
Q1 FY2027 results 1 Sep 2026 - 17 days out, outside the 14-day window. Enters it on 18 Aug.
Gate 3 - Valuation Ceiling
Clean multiple 21.30x vs warranted 19.11x = ratio 1.11, well below the 1.40 Expensive threshold; below the 23.0x Consumer Staples guardrail; price C$91.96 below the C$109.74 high target; 91st percentile of the 5-yr range, not the top 5%.
⚠️
Gate 4 - Accounting / Dilution
FY2026 reported diluted EPS of US$3.37 is flattered by a US$260.9m pre-tax interchange-litigation recovery; adjusted EPS is US$3.10, so non-recurring items are 7.8% of net income - disclosed, and below the 30% gate threshold. Every multiple in section 4 is scored on the clean US$3.10. Share count is falling, not rising: 30.0m shares retired in FY2026.
⚠️
Gate 5 - Regulatory / Binary Event
The Zabka acquisition is conditional on European Commission or UOKiK merger clearance, Romanian FDI screening, EU Foreign Subsidies Regulation clearance, and a successful tender. Not a triggered gate: ATD is the ACQUIRER, not a target, so the pending-all-cash-takeover special situation does not apply, and deal failure would not move the shares more than 20% - arguably it would relieve the leverage step-up rather than damage the equity.
Severe Driver Collapse
Driver score 62, far above the 15 threshold. Fuel margin is at a record, not below viability.
Do-Not-Buy triggers
None fired. Leverage 1.99x (pro-forma 3.0x) is below the 4x arm; the clean multiple is neither >=2.0x warranted nor >=1.5x the guardrail, and the name is not in the Expensive band, so neither valuation arm fires; the relative arm also fails on both legs - the reported multiple sits in the 8th decile of its own range, not the top decile, and forward growth of +16.5% exceeds trailing growth of +14.4%, so there IS an acceleration; earnings revisions are rising, not falling; no abnormal insider-selling cluster found; the EV transition is a slow structural drag, not a live existential threat.
Watch item, not a gate: Business Quality clears its band by 0.28 of a point. Quality of 65 against a 65 threshold is what keeps the Decision Matrix on the High / Fair / Improving → BUY row. One point lower and Medium and Long both become HOLD. Section 3 publishes the full arithmetic so the reader can see exactly which sub-signal would do it.

Systemic tail-risk inheritance - deliberately NOT applied. The macro report of 12 August still carries the S&P 500 concentration / AI earnings-quality unwind as an armed tail, with its trigger receding (RSP +3.6% against SPY +2.8% and QQQ +0.6% over one month). ATD is not in that cohort: a Consumer Staples convenience retailer with a beta of 0.74, a 21.3x multiple, no AI capex or monetisation leverage, and no non-operating investment gains inflating its earnings. Per the framework, membership requires real cohort exposure - "it is a listed equity" is not enough - so the section 11 bear case does not carry a cohort-level de-rating leg. What it does carry is ATD's own de-rating risk back toward its five-year median multiple, which is a different and smaller thing.
3

Pillar Detail: Business Quality

A deep dive into the Quality score: business economics, moat, ROIC and the industry benchmark.
Business Quality — Pillar Score
A well-run consolidator whose walls are scale and location, not lock-in - and whose quality score now sits on the band boundary
65
conf 62% · mature acquisitive compounder · GICS Consumer Staples

Read the period labels before the numbers

Couche-Tard's fiscal year ends in late April, and its fourth quarter is only 12 weeks. Quarterly and full-year same-store figures diverge sharply — in FY2026 they point in opposite directions for Canada — so every figure in this section states its period explicitly. The 25 July report scored the Q4 numbers as though they were annual, which inverted the regional story; that is corrected here and disclosed in the changes box above.

Lifecycle & sector classification. Alimentation Couche-Tard is a mature, acquisitive compounder. FY2026 revenue was US$76,506.6m against US$72,856.8m in FY2025 — growth of 5.0%, and even that is flattered by the energy shock: the first three quarters grew 0.8% and Q4 alone grew 19.8% as crude spiked through February–April. Organic same-store merchandise revenue rose +1.9% in the US, +1.4% in Europe and +2.3% in Canada over the full year. Adjusted diluted EPS grew 14.4% to US$3.10. That gap between 5.0% revenue growth and 14.4% earnings growth is the whole business model: value is created by fuel margin, merchandise mix, buybacks and M&A — not by units.

Sector — and why it matters here. We classify ATD under GICS Consumer Staples (Consumer Staples Distribution & Retail). The decisive evidence is index membership, not a data-vendor label: ATD is the largest single holding of the iShares S&P/TSX Capped Consumer Staples Index ETF (XST), at roughly 27% as at 2 July 2026, which means S&P Dow Jones — the owner of GICS — assigns it to Staples. Financial Modeling Prep and Yahoo both return "Consumer Cyclical / Specialty Retail"; those are Morningstar-family taxonomies, not GICS, and we record the divergence rather than hide it. The choice is load-bearing: it sets the Consumer Staples 6% sector growth cap and the 23× guardrail in §4, and the XLP row rather than the XLY row in §6. We test the alternative explicitly in both sections — and it is the more permissive of the two, so this is the conservative reading.

The honest complication is that a fuel forecourt is not a supermarket. Roughly three-quarters of ATD's revenue is road-transportation fuel, whose volumes behave cyclically — full-year same-store fuel volumes fell 1.0% in the US and 2.2% in Europe, though they rose 2.5% in Canada. So we carry a discretionary/fuel overlay through the report: it does not change the sector row, but it caps the Economic-Alignment conviction (§6) and holds the timing macro weight at the Medium 15% band rather than the Low 10% band that pure Staples would earn.

Sub-signalReading — period statedSector / peer referenceScoreRationale
Revenue trajectoryFY2026: revenue US$76,506.6m vs US$72,856.8m, +5.0%; same-store merchandise US +1.9%, Europe +1.4%, Canada +2.3%; same-store fuel volumes US −1.0%, Europe −2.2%, Canada +2.5%.
Q4 FY2026 for contrast: consolidated same-store merchandise +2.2% (US +3.4%, Europe +1.1%, Canada −0.9%); fuel volumes US −2.1%, Europe −4.4%, Canada +2.0%
Retail comps of 3–5% are healthy; negative comps are a red flag54Below the healthy band, but positive everywhere. US comps of +1.9% do not support a strong score on our own rubric. What redeems it is breadth — all three regions positive on the full year, with Canada the strongest, not the weakest (the opposite of what a Q4-only reading suggests). Headline revenue growth of 5.0% is respectable for Staples but is largely fuel-price pass-through plus 299 acquired stores, so it must not be read as organic strength.
Profitability vs peersFY2026: merchandise & service gross margin 35.2% (35.4% in Q4); US road-fuel gross margin 47.49¢/gal for the year and 52.44¢/gal in Q4 against 43.27¢ in Q4 FY2025; Europe 13.44 vs 9.57 US¢/litre and Canada CA17.28 vs 14.05¢/litre in Q4; operating margin 5.97%, EBITDA margin 9.36%; ROCE 13.7%, up from 12.2%; adjusted diluted EPS +14.4%Casey's operating margin 5.35%, Murphy USA 4.91% (Yahoo, TTM)75Margins expanded on both legs simultaneously and return on capital rose 150bp. Scored on the full-year +14.4% adjusted EPS growth, not the Q4 optics — the prior report cited +58.7%, which is a quarter measured against an unusually weak comparative.
Cash generationFree cash flow US$2.36bn ≈ C$3.28bn; conversion to net income about 75%; FCF margin 3.1%; FCF yield 3.56% on enterprise valueFCF yield of 3–5% is "fair" for a quality compounder; above 5% is attractive62Scored against the explicit yield anchor rather than described as "strong". Cash conversion is adequate for a capex-heavy store-building business — enough to fund the dividend and a C$2.2bn buyback comfortably, nowhere near enough to fund an US$8.6bn acquisition, which is why Żabka is entirely debt.
Balance-sheet healthLeverage 1.99:1 at 26 April 2026 — the company's own disclosed figure; net interest-bearing debt US$16.4bn; current ratio 1.12; interest cover roughly 10×. Pro-forma leverage ~3.0× at Żabka closeBelow 2.0× is healthy for retail; above 4.0× is where the Do-Not-Buy leverage trigger begins60This score corrects an error, not just a change. The 25 July report recorded net debt to EBITDA at "≈0.8×" and scored 85 on it; the disclosed figure is 1.99:1. On the corrected base the position is comfortable but unremarkable, and the deal takes it to roughly 3.0×. Management guides back inside its framework range by year two post-close and expects no rating impact; the €750m 2033 issue at a 3.90% coupon shows the funding is long and fixed.

Universal sub-signal average = (54 + 75 + 62 + 60) ÷ 4 = 62.75.

Industry benchmark — Retail: same-store sales + capital efficiency

Full-year FY2026 same-store merchandise revenue of +1.9% (US), +1.4% (Europe) and +2.3% (Canada) — positive in every region but all three below the 3–5% healthy band — with merchandise gross margin expanding to 35.2%, against full-year same-store fuel volumes of −1.0% in the US and −2.2% in Europe. Rating: MIXED — positive comps and expanding margin, undercut by sub-par comp growth and falling fuel traffic. Benchmark score: 60/100, down from 80 last run: about half of that fall is the FY-versus-Q4 correction and about half is a data gap — the income-statement endpoint returned no balance sheet, so inventory turnover could not be computed, and the benchmark is scored on comps and merchandise margin alone. That gap is logged in §15 rather than filled with an estimate.

Pricing power
68
A genuine industry-wide fuel-margin ratchet: US cents per gallon stepped 43.27¢ → 52.44¢ year-on-year in Q4, and merchandise gross margin is expanding. But falling fuel volumes are elasticity showing up, and Circle K has just launched a visit-tiered loyalty scheme explicitly to hold price-sensitive shoppers — that is defensive, not offensive, pricing.
Network effects
50
Scored neutral because the dimension barely applies. The Inner Circle loyalty base and forecourt density create some reinforcement, but a convenience store does not become more useful to you because other people use it.
Switching costs
40
The weakest wall, and the honest one. Convenience retail is decided by which forecourt you drive past. There are 151,975 convenience stores in the United States; a customer's cost of using a different one is zero. Loyalty apps add friction measured in cents, not in commitment.
Cost advantage
72
The real moat, though marked down from the 85 carried last run because scale advantage has to be evidenced, not assumed. 17,267 sites give buying power in fuel and merchandise the fragmented independent base cannot match, and ROCE of 13.7% sits well above cost of capital. Rising card-processing and labour costs push the industry breakeven cents-per-gallon up every year, which is what forces independents to sell — and ATD is the buyer.
Intangible assets
62
Circle K is a genuine global brand across 31 markets, and fuel-site entitlements — zoning, environmental permits, tank infrastructure — are slow and expensive barriers to new supply. It is not, however, a brand that commands a price premium at the till.

Moat score: (68 + 50 + 40 + 72 + 62) ÷ 5 = 58.4 → 58/100, rounded down. Carrying the 58.4 would lift Quality to 65.36; the rounded 58 is the conservative choice and is what every figure in this report uses. That is a re-derivation, not a downgrade of the business. The 25 July report printed a moat average of "≈70", but its own published sub-scores were 45 / 40 / 85 / 70 plus pricing power — which do not average to 70. Step 7c requires the sub-scores to be derived from the named-competitor read rather than asserted, and that is what is done below.

Competitive Environment

ATD is the clear number two in North American convenience retail and — on store counts — is currently gaining ground on the number one while losing it to the regional food-service specialists. Nothing here threatens the business model; it does explain why switching costs and pricing power cannot carry high scores.

Named competitorThreat typeShare trajectory vs ATDMoat-erosion vector
7-Eleven (Seven & i Holdings)Direct merchant rival, number one by store countATD gaining. 7-Eleven's US count fell from 12,601 to 12,414 while Circle K's grew from 5,833 to 6,038 — against a US universe of 151,975 stores. Number one is shrinking; number two is building.Still formidable scale in fuel procurement and private label, plus a proprietary EV-charging network. ATD's own US$47bn bid for Seven & i (withdrawn July 2025 for lack of engagement) is the clearest statement that ATD sees this rival's assets as strategically decisive.
Casey's General StoresDirect merchant rival, number three; the largest US-owned chainATD stable to slightly losing in the Central US — Casey's at 2,899 stores is compounding faster off a smaller base and trades at 44.3× trailing earnings on that growthPrepared-food economics (pizza) that carry far higher gross margin than ATD's average merchandise basket, plus entrenched small-town locations ATD cannot easily contest.
Wawa, Sheetz, Kwik Trip, Buc-ee'sRegional food-service specialists — the sharpest erosion vectorATD losing in contested metros: Wawa has been expanding into Alabama, Indiana, Georgia, Kentucky, North Carolina and OhioFresh-food destination traffic beats convenience-of-location. This is exactly what pulls the switching-cost sub-score down to 40 — these operators win on a reason to make a special trip, which is the one thing ATD's location moat does not defend against.
Murphy USA and hypermarket fuelLow-cost fuel entrantsStable — Murphy USA trades at 17.4× trailing earnings on a leaner, fuel-led modelStructurally lower operating cost per site caps how far ATD's cents-per-gallon ratchet can run before it invites price competition.
Electric-vehicle transitionTechnological substitution of the fuel P&LSlow but one-directional; full-year same-store fuel volumes −1.0% in the US and −2.2% in EuropeLong-dated rather than existential. ATD is buying optionality: Ionna will deploy high-powered charging at more than 350 Circle K sites, with the first live by end-2026. It is not yet enough to offset volume decay.

Net effect on the moat: Switching Costs trimmed to 40 and Pricing Power held at 68 rather than higher, on the food-service share loss and fuel-volume decay; Cost Advantage marked to 72 from the 85 carried last run — real, and evidenced by the store-count divergence against 7-Eleven, but not the near-unassailable advantage an 85 implies against operators like Murphy USA. Overall competitive threat level: elevated; share trajectory: stable — gaining on the leader, losing to the specialists, which nets out. This read is carried into the §11 bear trigger and the §12 thesis-invalidation rule.

ROIC & capital allocation

Return on capital (40%): 82. Company-reported return on capital employed of 13.7% in FY2026, up from 12.2%, comfortably above an estimated 7–8% cost of capital and rising for a third year. Return on equity 20.1%; return on assets 7.1%. Against listed c-store peers (Casey's ROE 19.2%; Murphy USA's 86% is a leverage artefact, not a quality signal) that places ATD in the upper quartile. Peer ROIC was estimated from company disclosure and peer quotes rather than a sourced dataset — the confidence haircut in §15 reflects that.

Capital-allocation discipline (30%): 82. FY2026: 30.0 million shares repurchased for US$1.6 billion, roughly 3.2% of the count; the dividend raised 10.5% from CA76¢ to CA84¢ annually; 299 stores acquired; 103 new-to-industry stores built. The most informative decision was a negative one — walking away from the US$47 billion Seven & i proposal in July 2025 rather than chasing an unwilling board. That is the behaviour of a disciplined acquirer, and it is the main reason we still credit the Żabka price: RBC puts the offer at about 10× Żabka's adjusted EBITDA for a business with 28 consecutive years of double-digit top-line growth, against management's guided ~US$250m of synergies by year three.

Management skin in the game (30%): 78 — raised from 72. This sub-score measures three things and only three: insider ownership, share-based compensation as a drag on holders, and recent insider buying versus selling. On the first, co-founder and chairman Alain Bouchard holds a 13.5% economic stake per the 2026 proxy and the founding group holds multiple-voting shares — ownership that is both large and genuinely long-dated. On the second, share-based compensation is modest by retail standards and the share count is falling: 30.0 million shares, about 3.2%, retired in FY2026, so holders are being concentrated rather than diluted. On the third, no net insider buying was verified — our search returned only the proxy ownership disclosure, and SEDI was not queried directly (§15 records this as an absence of evidence). That missing leg is precisely what keeps the score below the 80–100 band. Why it rose from 72: the prior 72 was depressed by a reason that appears nowhere in this rubric — an assumption that Alex Miller was a brand-new chief executive — and that assumption was also factually wrong, since he has held the role since 6 September 2024, roughly 23 months. Removing an off-rubric penalty is what moves the number; the deal record is scored under Capital-allocation discipline above and is deliberately not counted twice here.

Block score = 82 × 0.40 + 82 × 0.30 + 78 × 0.30 = 80.8.

How Business Quality = 65 — the arithmetic, in full

universal sub-signals 62.75 × 0.40 = 25.10 · moat 58 × 0.20 = 11.60 · ROIC/capital block 80.8 × 0.22 = 17.78 · industry benchmark 60 × 0.18 = 10.80. Sum = 65.276 → 65.

On the weights themselves. Only the industry-benchmark weight is pinned by the framework, which specifies 15–20%; 0.18 sits inside that. The other three — 0.40 universal, 0.20 moat, 0.22 ROIC/capital — are analyst judgement, and readers should know they are a choice rather than a rule. They are also the less favourable choice: on the alternative 0.30 / 0.25 / 0.25 / 0.20 split the same four inputs give 65.53, a margin of 0.53 rather than 0.28. The weighting used here tightens the margin against the BUY, not toward it.

It clears the "High" threshold of 65 — by 0.28 of a point. That is not a comfortable margin and we will not present it as one. Business Quality at 65 keeps the Decision Matrix on the row High (≥65) · Fair (40–64) · Improving (≥55) → BUY, which is what produces the Medium and Long BUY signals. The row immediately below — Medium (40–64) · Fair · Any — is HOLD. The per-point sensitivities are not equal, and the honest version is more specific than "one point anywhere": the moat carries 0.20 of a Quality point per point, the benchmark 0.18, and the revenue sub-signal only 0.10 because it is one of four averaged inputs. So breaching 65 takes roughly 1.4 points off the moat, 1.5 off the industry benchmark, or 2.8 off revenue trajectory — a single point off any one of them leaves Quality at 65.08, 65.10 or 65.18 respectively, still clear. Readers should treat the Medium and Long BUY as conditional on a business-quality read that is sitting on the boundary, and the 1 September quarter — the next hard data on comps and cents-per-gallon — as the test that resolves it. The nearest thing to a tiebreaker is that every one of the four inputs above is scored on corrected, period-labelled figures for the first time, so the number is more trustworthy than its predecessor even though it is lower.

4

Pillar Detail: Valuation Attractiveness

Sector-appropriate multiples, FCF yield, reverse-DCF implied growth, embedded optionality, and the analyst-consensus cross-check.
Valuation Attractiveness — Pillar Score
Fair - 21.30x clean against a 19.11x warranted multiple, ratio 1.11
59
conf 70% · basis: clean (adjusted) P/E in CAD · guardrail 23.0x not breached

Currency — read this before any multiple below

ATD reports in US dollars and trades in Canadian dollars. Every multiple in this section converts the earnings side into CAD at USD/CAD 1.39271 (Yahoo CADUSD=X 0.718025, Friday 14 August 2026 close) before dividing the CAD share price. Concretely: FY2026 reported diluted EPS of US$3.37 becomes C$4.69, and adjusted diluted EPS of US$3.10 becomes C$4.32. The check that this rate is the right one: C$4.69 divided into C$91.96 gives a trailing P/E of 19.61×, which reproduces Yahoo's own trailing P/E for ATD.TO exactly. Share price, price targets, scenario levels, the dividend and the fair-value estimate are all in CAD. Revenue, earnings, debt and fuel margins as quoted by the company are in USD and are labelled as such. Two provider fields were discarded for exactly this reason: Yahoo's enterprise value of C$90.0bn adds USD debt to a CAD market capitalisation, and its "operating margin" of 9.25% is in fact the EBITDA margin. Both were recomputed by hand.

THE ANCHOR — warranted multiple

Discount rate r = 9.13% = 4.63% risk-free + 4.50% equity risk premium + 0.0% risk add-on, because Business Quality of 65 clears the 65 threshold — by 0.28 of a point, as §3 sets out. Provenance of the risk-free, stated precisely: 4.63% is the FRED DGS10 print for 13 August 2026, pulled directly this run. It is not the figure carried in the macro report of 12 August, which records 4.70%. Sensitivity, so the choice is auditable rather than convenient: at 4.70% the warranted multiple falls to 18.89× and the ratio rises to 1.13 — still the Fair band, still under the guardrail, no signal change. The lower rate is mildly favourable to the stock, and using it is a deliberate choice of the freshest available print, not an accident.

Growth. Consensus forward EPS of C$5.029 against clean trailing EPS of C$4.32 implies +16.48%. Haircut by 25% that is 12.36% — which the Consumer Staples sector-achievable cap of 6% then binds. So g_near = 6.0%, g_term = 3.0%. The cap binds for any consensus growth above about 8%, so the warranted multiple is insensitive to exactly where the FY2027 consensus settles after the deal — which matters, because those estimates may not yet reflect Żabka's first-year dilution.

Two-stage warranted P/E: five-year stage 4.586 + discounted terminal 14.527 = 19.11×, below the 23× Consumer Staples guardrail, so the guardrail does not cap it.

Actual clean multiple = 21.30× — C$91.96 ÷ C$4.32 adjusted EPS. Ratio 21.30 ÷ 19.11 = 1.11 → FAIR band (1.00–1.20). Reported trailing P/E is 19.61× on C$4.69; we score the clean number.

Guardrail test: 21.30× against the Consumer Staples line of 23.0× — not breached, with about 8% of headroom. Had we taken the vendor "Consumer Cyclical" classification instead, the Discretionary line of 24.0× would also be unbreached, but the 10% growth cap would lift the warranted multiple to about 22.6× and the ratio to 0.94 — an Attractive/Fair-edge read rather than Fair. The Staples classification is therefore the more conservative of the two, and it is the one the index membership supports.

LensWeightReadingScore
Warranted-multiple anchor40%21.30× actual vs 19.11× warranted = ratio 1.11, in the upper half of the Fair band56
Sector / peer median20%Forward P/E of 18.29× against Casey's 35.8× and Murphy USA 18.6× forward — a very wide discount to the growth peer, in line with the value peer — and below the roughly 20–21× at which the S&P Consumer Staples sector trades72
Own five-year history15%Reported 19.61× sits at the 71st percentile (8th decile) of ATD's own 13.5×–22.1× five-year range; the clean 21.30× sits at the 91st percentile. Five-year average 16.8×, median 16.9×20
Growth-adjusted (PEG)10%Clean PEG 1.29 on the 16.48% consensus growth (Yahoo's headline PEG is 1.52)55
Analyst consensus15%Consensus C$101.52 versus C$91.96 = +10.4% upside, inside the "10–20% below consensus" band. Range C$87.92–C$109.74 across 17 analysts — a high/low spread of only 1.25×, so genuine agreement. Grades: 5 strong buy, 8 buy, 5 hold, 0 sell — 72% bullish72

Weighted result 56.1, plus a +3 embedded-optionality tilt → Valuation 59/100, band Fair. The single unflattering lens is the own-history decile, and it is the one worth sitting with: ATD has never been cheap on this metric in five years and the clean multiple is now near the top of its own range.

FCF yield — the universal anchor

Free cash flow of US$2.36 billion converts to C$3.28 billion. Against an enterprise value of about C$92.2 billion — market capitalisation C$84.42bn plus borrowings-less-cash net debt of US$5.55bn — that is a 3.56% FCF yield; on market capitalisation alone, 3.89%. On the company's own lease-inclusive net interest-bearing debt of US$16.4bn the enterprise value is about C$107.3bn and the yield 3.06%. All three readings land in the 3–5% "fair for a quality compounder" band. Nothing here says cheap.

Reverse DCF / implied growth

At C$91.96 on clean earnings of C$4.32, the market is paying 21.30× for a business our disciplined model says warrants 19.11×. Backed out, the price embeds roughly 8% sustained near-term growth against our capped 6% — so the price carries about two points a year more growth than the Staples framework will underwrite. That is a modest overshoot, not a bubble: it is why this reads Fair rather than Attractive, and why the medium and long signals are BUY rather than STRONG BUY. Anchoring on forward rather than trailing earnings tells the friendlier version of the same story — 19.11× × C$5.029 forward EPS gives a forward-anchored fair value of about C$96 against the trailing-anchored C$82.51. We use the trailing anchor as the fair-value estimate because it does not pay in advance for earnings not yet delivered, and because the deal's first-year dilution sits inside that forward number.

Embedded optionality — free upside

Analyst consensus & grades

Price targets (17 analysts): low C$87.92 (−4.4%) · consensus C$101.52 (+10.4%) · median C$101.50 · high C$109.74 (+19.3%). The low target sits below the current price, which is worth noticing — at least one house thinks the shares have run ahead of the fundamentals.

Grades: 5 strong buy · 8 buy · 5 hold · 0 sell · 0 strong sell — 72% bullish, recommendation mean 1.83. Solid buy consensus with meaningful caution, not an extreme that would invite a contrarian read.

Post-deal actions (web-sourced; the grades endpoint failed this run — see §15): Scotiabank raised its target from C$94 to C$107, Outperform maintained. RBC's Irene Nattel raised from C$104 to C$106, Outperform maintained, calling the Żabka move "bold" and "measured". BMO's Etienne Ricard raised from C$84 to C$95 but stayed Market Perform, noting the shares had already risen about 20% year-to-date and that near-term benefits are limited. Three raises, no downgrades — but the split between Outperform and Market Perform is the whole debate in miniature.

FMP financial-health cross-reference: rating A−, overall score 4 of 5. Sub-scores: return on equity 5, discounted cash flow 4, return on assets 4, price/earnings 3, debt/equity 2, price/book 2. The independent read agrees with ours on both sides — high returns, unremarkable price.

5

Pillar Detail: Underlying Drivers

The dominant external force the stock is tethered to, scored 0–100. A context pillar: it does not change the base signal — it feeds amplification (tailwind ≥65 can lift BUY→STRONG BUY; headwind ≤35 can push SELL→STRONG SELL).
Primary Driver
Fuel gross margin per gallon (60%) + consumer spending power (40%)
62
Neutral - not eligible for amplification

A convenience-and-fuel retailer answers to two external forces, and they do not move together. We score both and weight them by profit leverage.

Driver 1 (60% weight) — road-transportation fuel gross margin, in cents per gallon

This is the dominant swing factor in the P&L. It is critical to get the sign right: ATD is a fuel retailer, not a producer. Its margin is the spread between the street price and the wholesale rack, and street prices are sticky — so a falling or flat wholesale trend expands cents per gallon, while a sharp rally compresses it. This is the inverse of how the same crude tape reads for an E&P name.

Crude price-trend overlay (measured this run, raw closes, auto_adjust=False): WTI front-month US$82.40 at the 14 August 2026 close, above a falling 50-day average of US$79.55 whose slope is −6.8% over the last 20 sessions; 200-day US$76.84. Momentum: 4-week −0.1%, 6-week +20.0%, 13-week −19.4%. The 52-week range is US$55.27–US$112.95 and spot sits at the 47th percentile of it. Translation for ATD: the wholesale trend is flat-to-down from the April spike, which is the favourable configuration for retail margin — but the +20% six-week window shows how violently this can reverse under the energy-shock regime. Levels are quoted to the CL=F front-month future, not to an ETF proxy.

HorizonEvidence and dateScore
Historical (25%)US road-fuel gross margin stepped from 43.27¢/gal in Q4 FY2025 to 52.44¢/gal in Q4 FY2026, +21% year-on-year; the full-year FY2026 figure was 47.49¢. Europe rose from 9.57 to 13.44 US¢/litre and Canada from 14.05 to CA17.28¢/litre on the same quarterly comparison. The industry-wide ratchet — rising card and labour costs lifting the breakeven cents-per-gallon and forcing independents out — is intact. (Company release, 22 June 2026)85
Current (50%)Level favourable and wholesale direction favourable, per the trend overlay above. Against that, the pump price is doing damage: the US national average jumped 15¢ to US$4.09/gal in July 2026, and full-year same-store fuel volumes fell 1.0% in the US and 2.2% in Europe. The EIA's Short-Term Energy Outlook expects retail and distribution margins to widen by roughly 10¢/gal in Q3 2026. Margin per gallon up, gallons down.70
Forward (25%)EIA guides to Q3 margin expansion, but crude is whippy under a supply-driven inflation impulse and a renewed spike would compress cents-per-gallon and accelerate the volume decline at the same time. Structural support from continued independent-operator attrition.62

Driver 1 = 85 × 0.25 + 70 × 0.50 + 62 × 0.25 = 71.75 → 72/100 — Tailwind.

Driver 2 (40% weight) — consumer spending power

This governs the merchandise basket, which carries the 35.2% gross margin that makes the model work. It weakened on the morning before this report was written — but by less than the headline suggests, and the distinction matters.

HorizonEvidence and dateScore
Historical (25%)Full-year FY2026 same-store merchandise revenue: US +1.9%, Europe +1.4%, Canada +2.3% — the strongest of the three. Positive in every region but all below the 3–5% band that counts as healthy in retail. Note this is the opposite of the Q4-only picture (Canada −0.9%), which is why the period label matters.55
Current (50%)14 August 2026 prints: US retail sales fell 0.6% month-on-month in July against a +0.1% forecast. Read the composition before the headline: the miss was concentrated in nonstore retail at −2.2%, widely attributed to Amazon shifting Prime Day from July into June — a calendar pull-forward, not a collapse in household spending, and nonstore is not where a convenience basket is sold. Ex-gas-and-autos was −0.2% against +0.3%, and year-on-year growth decelerated to 5.0% from 6.8%. Michigan consumer sentiment printed 51.0 against 54.5 forecast and 55.2 prior, with one-year inflation expectations at 4.3%. Initial jobless claims 209k against 202k. Atlanta Fed GDPNow for Q3 cut to 4.3% from 5.8%. The picture is a softening consumer with elevated inflation expectations — not the sharp break the retail-sales headline implies on its own.45
Forward (25%)Fed cuts are priced out (2-year 4.15% against a 3.63% funds rate) so no monetary relief is coming to the consumer inside the horizon. Trade-down does send some traffic toward value-priced convenience formats, which is a partial offset — but basket size compresses first.38

Driver 2 = 55 × 0.25 + 45 × 0.50 + 38 × 0.25 = 45.75 → 46/100 — Headwind.

Combined driver and amplification role

Driver score = 72 × 0.60 + 46 × 0.40 = 61.5 → 62/100 — NEUTRAL (50–64). That is below the 65 tailwind threshold, so this name is not eligible for amplification at any horizon: a BUY stays a BUY and cannot become a STRONG BUY, whatever the economy does. Per horizon the mix differs — short-term the consumer data dominates and the driver reads about 56; medium-term 62; long-term nearer 66 on the structural fuel-margin ratchet and industry consolidation. Only the long horizon reaches the amplification bar, and there the economic pressure is Neutral rather than Tailwind (see §6), so no amplification fires anywhere.

Thesis-invalidation floor. The case breaks if US road-fuel gross margin mean-reverts below roughly 42¢/gal while same-store merchandise comps turn negative. Both halves are needed: fuel margin alone can carry a soft consumer, and merchandise alone can carry a soft fuel quarter, but not both at once. Neither is broken today — full-year US comps are +1.9% and cents-per-gallon is at a record — but the consumer dial has started to move, and it would be wrong to write that nothing is flashing.

Driver confidence: 62. Base 70, less 10 because retail fuel margin depends on a volatile crude tape with low forecast reliability, plus a small deduction for reading the consumer from a single day's prints rather than a confirmed trend.

6

Pillar Detail: Economic Alignment

How the current economic climate sits relative to this stock, read from the latest Macro-Economic report. Classifies the macro pressure (Tailwind / Neutral / Headwind) — the second amplification input — and frames a long entry as Trend-Following or Contrarian with a 0–100 conviction.
Stance · Pressure
Trend-Following · Tailwind
52
conviction

The macro report of 12 August 2026 describes an energy-shock stagflation regime: a supply-driven inflation impulse hitting a contracting labour market, with Fed cuts priced out - the 2-year at 4.15% against a 3.63% funds rate - and a live hike-versus-hold debate. Its sector row for Consumer Staples (XLP) reads Neutral / Outperform / Neutral across short, medium and long. Anchoring on the medium horizon as the framework requires, the economic pressure on this name is a Tailwind, and a long position is therefore Trend-Following - you are riding the rotation into defensives that a stagflationary regime produces, not fighting it.

Conviction is held down to 52, and here is why. First, the tailwind is narrow: only the medium horizon is Outperform; short and long are both Neutral, so there is no economic amplification available at either end - which matters, because the long-horizon driver at 66 would otherwise qualify. Second - and this is the honest complication - we considered mapping ATD to Consumer Discretionary (XLY: Strong-Underperform / Underperform / Neutral), which would have flipped the medium-horizon pressure from Tailwind to Headwind and made a long position Contrarian. We rejected that mapping because index membership settles it: ATD is the largest holding of the iShares S&P/TSX Capped Consumer Staples Index ETF at roughly 27%, so S&P Dow Jones - GICS's owner - files it under Staples. But the fuel forecourt is genuinely cyclical, full-year same-store fuel volumes fell 1.0% in the US, and the 14 August sentiment print lands on ATD's merchandise basket the way it lands on a discretionary retailer. Taking the Staples row at full conviction would be dishonest, so we take it at half.

Effect on the signal: none. Amplification requires a driver of 65 or better and a Tailwind pressure. Medium pairs a Tailwind with a driver of 62; long pairs a driver of 66 with a Neutral pressure. Neither combination qualifies, so this Tailwind enabled no STRONG BUY at any horizon and left the base signals exactly as the Decision Matrix set them.

Source: sector-map (GICS Consumer Staples → XLP); ATD is not on the macro report's watchlist-forecast list · Macro report 2026-08-12

7

Pillar Detail: Entry/Exit Timing

The risk-reward framework, relative strength vs SPY and the sector ETF, the macro overlay, news-derived sentiment, and the catalyst cluster.
Entry/Exit Timing — Pillar Score
Strong trend, poor entry - and the one-month relative strength has quietly turned negative
64
conf 64% · macro weight 15% (Medium band, not the Low band pure Staples would earn)
ComponentWeightReadingScore
Multi-timeframe trend30%All five timeframes read up. Daily is a strong uptrend with price above a rising 50-day (C$89.17, slope +6.0% over 20 sessions) and far above the 200-day (C$79.83). Monthly and weekly both flag a resistance breakout. See §9.78
Risk-reward / position risk20%Price sits at the 88th percentile of its 52-week C$68.30–C$95.15 range and 3.4% under the high. Nearest daily support cluster C$89.08 / C$88.74 / C$88.04, with the rising 50-day at C$89.17. A stop at C$88.00 is 2.26 ATR away on a daily ATR of C$1.75 — moderate, not tight — and risks 4.3%. Reward to the C$102 base case is 10.9%, so the ratio is a respectable 2.5:1. Penalised for sitting within 3.5% of overhead resistance, and marked down further because the one-month relative strength has turned negative against both SPY and XLP.42
Macro overlay15%Fed on hold with cuts priced out and a live hike-versus-hold debate, scored 32. VIX at 14.63 (13 August) is risk-on, scored 80. Curve positively sloped — the 13 August pair is 10-year 4.63% over 2-year 4.15%, a spread of 48bp; FRED's own T10Y2Y series printed 0.51 on 14 August, so the curve is steepening — scored 72. Sector regime scored 62: XLP carries a medium-horizon Outperform, but the Canadian staples index XST is 1.1% below its own 50-day, and ATD is roughly 27% of it.62
Sentiment18%Three target raises inside two weeks and no downgrades: Scotiabank to C$107, RBC to C$106, BMO to C$95. Grades consensus 72% bullish. News tone constructive on Żabka — "bold" and "measured", multiple "reasonable". Set against a market digesting a soft consumer print.74
Catalyst density17%Two dated events in the next three weeks: the Żabka voluntary tender is expected to open around 26 August for an initial 30 days, and Q1 FY2027 results land on 1 September after the close — 17 days from this report — with the call on 2 September. Neither falls inside 14 days, so the earnings gate does not fire; but the calendar is not clear either.55

Timing = 78 × 0.30 + 42 × 0.20 + 62 × 0.15 + 74 × 0.18 + 55 × 0.17 = 63.8 → 64/100 — Improving (≥55 band). The tape is genuinely good; the entry is not. That distinction is the whole of §12.

Relative strength — measured on a single anchor date

Every figure below is computed from a common anchor date to the same 14 August 2026 close, on raw unadjusted series, after forward-filling for the differing TSX and NYSE trading calendars. An earlier draft of this report compared each series to its own n-bars-ago value, which silently used three different anchor dates and materially overstated the one-month sector relative — that is corrected here.

One month (14 July anchor): ATD +1.58%, SPY +3.26%, XLP +3.20%, XST −1.54%. So ATD has lagged the S&P by 1.7pp and its US sector by 1.6pp, while beating the Canadian staples index by 3.1pp. Three months (14 May anchor): ATD +15.94%, SPY +3.77%, XLP +1.31%, XST +5.78% — outperformance of +12.2pp, +14.6pp and +10.2pp respectively.

The honest reading is a split one: on the framework's scale this is "outperforming on one timeframe, underperforming on the other", not the unambiguous leadership a three-month-only view suggests. The three-month strength is real and mostly earned in the single 23 June session; over the four weeks since, ATD has gone sideways while the index rose. That is what a stock does after it has re-rated — and it is a second, independent reason the entry is poor. Relative-strength comparisons use total-return-comparable series; every "above or below the moving average" statement in this report is computed on raw, unadjusted closes.

Sentiment and catalyst detail

Analyst grade actions. The FMP grades endpoint returned HTTP 402 this run, so firm-level actions were sourced from published broker notes instead and are listed above. Net: three price-target increases, zero downgrades, in the 30 days to 14 August. Ratings themselves were maintained rather than upgraded — the money moved, the conviction did not.

Catalyst inventory. (1) Żabka tender opens about 26 August 2026, 30-day initial acceptance window. (2) Q1 FY2027 results 1 September 2026 after the TSX close — the first print carrying post-deal commentary, plus a fresh read on cents-per-gallon and comps. This is also the test of the §3 knife-edge: Business Quality clears its threshold by 0.28 of a point, and the comps line in this print is the single largest input to it. (3) Regulatory clearances through H2 2026: European Commission or Poland's UOKiK merger control, Romanian foreign-direct-investment screening, and EU Foreign Subsidies Regulation clearance. (4) No dividend action expected until the November declaration.

Timing confidence: 64. Base 75, less 11 for the failed grades endpoint forcing the sentiment sub-signal onto a web fallback. No earnings-proximity penalty (17 days out), no VIX penalty (14.63), no clustering penalty (55).

8

Economic Event Risk

High-impact macro releases in the next 14 days that could swing this stock, plus the last 7 days of surprises.

Upcoming events (next 30 days)

DateEventImpactForecastPreviousRelevant?Why
2026-08-17NY Empire State Manufacturing (Aug)Medium10.215.6⚠ MediumBroad activity read; second-order for forecourt traffic
2026-08-18Housing Starts / Building Permits (Jul)High1.35M / 1.37M1.427M / 1.374M⚠ MediumHousehold formation feeds miles driven, which feeds fuel volumes
2026-08-26 (expected)Zabka voluntary tender offer opens - 30-day initial windowHighAgreement signed 31 Jul 2026✅ YesCompany-specific. Starts the acceptance clock on an US$8.6bn debt-funded acquisition
2026-09-01ATD Q1 FY2027 results, after the TSX close - 17 days outHighFY26 adjusted EPS US$3.10✅ YesFirst print with post-deal commentary; fresh reads on cents-per-gallon and same-store comps - and the test of a Business-Quality score sitting 0.28 above its band boundary
H2 2026EC/UOKiK merger clearance · Romanian FDI screening · EU Foreign Subsidies RegulationHigh✅ YesConditions precedent to closing; completion guided by December 2026 at the latest

Recent surprises (last 7 days)

DateEventActualForecastSurpriseImpact
2026-08-14Retail Sales MoM (Jul)-0.6%+0.1%Large miss, but concentrated in nonstore at -2.2%Mildly negative - the nonstore miss is widely attributed to a Prime Day calendar shift into June, not a convenience-basket signal
2026-08-14Retail Sales ex gas & autos MoM (Jul)-0.2%+0.3%MissNegative - core discretionary spend, which is where the 35% gross margin sits
2026-08-14Michigan Consumer Sentiment (Aug)51.054.5Miss; down from 55.2Negative - the cleanest read here, and trade-down risk to basket size
2026-08-14Michigan 1-yr inflation expectations (Aug)4.3%4.2% priorAboveNegative - a real-income squeeze on ATD's core customer
2026-08-13Producer Price Index MoM (Jul)0.0%+0.2%BelowMildly positive - input-cost relief on the merchandise side
2026-08-13Initial Jobless Claims (Aug/08)209k202kAboveNegative - a softening labour market caps miles driven
2026-08-1210-Year Note Auction4.683%Prior 4.58%Negative - a higher risk-free rate lowers every warranted multiple, including this one

No high-impact release falls inside three trading days, so the WAIT-FOR-EVENT override does not apply - and Consumer Staples is not a high-macro-sensitivity sector in any case. The relevant point is the tape behind rather than the calendar ahead: the 14 August consumer block came in worse than forecast across the board. It is worth reading the composition before the headline, though - the -0.6% retail-sales miss was driven by nonstore retail at -2.2%, a category ATD does not compete in and one whose weakness is widely attributed to Amazon moving Prime Day from July into June. The cleaner negative signal is Michigan sentiment at 51.0 with one-year inflation expectations at 4.3%. The 13 August PPI miss cuts the other way, easing input costs. Net: mildly negative for the near-term merchandise line, neutral-to-positive for fuel margin.

9

Multi-Timeframe Technical Analysis

Trend, RSI and breakout status across monthly / weekly / daily / hourly / 15-minute, with a confluence verdict.
TimeframeTrendDirectionRSIMACDKey S/RBreakoutVol
MonthlyUptrend ↑Bullish64.7+4.50, hist +1.70S: 63.29 · R: 95.15Resistance breakout0.49x
WeeklyUptrend ↑Bullish64.4+4.05, hist +0.73S: 75.04 · R: 95.15Resistance breakout0.81x
DailyStrong uptrend ↑Bullish56.3+1.16, hist +0.04 flatteningS: 89.08 / 88.04 · R: 93.63 / 95.15Resistance breakout0.43x (14 Aug: 657,900 vs 1.51m 20-day avg)
HourlyUptrend ↑Neutral50.9-0.05, hist -0.02S: 91.95 · R: 93.681.90x
15-minUptrend →Neutral55.2+0.00, hist +0.01S: 91.95 · R: 93.26Support breakdown5.0x
Confluence: Strongly Bullish - but extended and unconfirmed by volume · MTF Score 78

Every timeframe points the same way, which is the cleanest configuration this framework recognises, and on the daily chart price sits above a 50-day average of C$89.17 that is itself rising at 6.0% over the last 20 sessions, far above a 200-day at C$79.83. The caveat is what the numbers do not show. Volume confirms nothing: the Friday 14 August session traded 657,900 shares against a true 20-day average of about 1.51m — roughly 0.43× — and the monthly and weekly bars are running at 0.49× and 0.81× of their own averages. A breakout on volume this thin is a suspect breakout. And price is 3.4% below the C$95.15 52-week high while sitting at the 88th percentile of its own annual range — the textbook "strong trend, poor entry" pattern, corroborated by the one-month relative strength having turned negative against both SPY and XLP. The constructive read is that the June gap from C$82.26 to C$91.87 on the FY2026 results has been fully digested rather than given back, which is what a real re-rating looks like. The setup this framework wants is a pullback into the rising 50-day near C$89, not a chase into overhead supply at C$95. Every moving-average statement here is computed on raw, unadjusted closes (auto_adjust=False); with a dividend yield of only 0.94% the adjustment gap is immaterial for ATD, but the discipline is applied regardless.

10

Price Chart (6-Month Daily)

A 6-month daily close line with SMA50 and key support/resistance — the visual companion to the MTF table.

Six months of daily closes to the Friday 14 August 2026 close (raw, unadjusted) with the 50-day simple moving average. The 23 June gap from C$82.26 to C$91.87 is the reaction to FY2026 results; the shares have held that gain, though they have gone broadly sideways for the four weeks since mid-July. Price C$91.96, 50-DMA C$89.17 and rising at about C$1.41 a week, 200-DMA C$79.83.

11

Scenario Summary

Bull / Base / Bear 12-month price paths with triggers and probability weights.

Bull - C$116 (22%)

What has to happen: crude drifts lower from US$82 and US cents-per-gallon holds above 50¢ through the winter; same-store merchandise comps re-accelerate from the full-year +1.9% toward +4% as trade-down sends traffic into value convenience formats; the Zabka tender clears its regulatory conditions early and the guided US$250m of synergies is confirmed or raised; and the market re-rates ATD to 23x - the top of its own five-year range - on FY2027 consensus earnings of C$5.03. Why it is only a 22% weight: it needs comps to roughly double from their full-year run-rate within a quarter, and the August consumer data points the other way.

Base - C$102 (55%)

The centre of gravity. Q1 FY2027 on 1 September delivers US comps around +2% and cents-per-gallon in the high forties to low fifties; the Zabka tender completes by December 2026 with the guided first-year EPS dilution absorbed; FY2027 adjusted EPS lands near C$4.75 after that dilution, and the shares hold about 21.5x - close to where they trade now. That is +10.9% from C$91.96, and it sits almost exactly on the 17-analyst consensus of C$101.52. You are paid for compounding, not re-rating.

Bear - C$78 (23%)

What breaks it. The August consumer data proves to be the start rather than a wobble: merchandise comps go from the full-year +1.9% to negative, fuel volumes fall faster than the 1.0% run-rate, and cents-per-gallon mean-reverts toward 43¢ as crude re-spikes under the energy-shock regime - margin and volume compressing together, which is the one combination the model cannot absorb. Competitive trigger: Wawa, Sheetz and Buc-ee's continue taking foodservice traffic in contested metros while Casey's compounds in the Central US, holding ATD's US comps below +1% and confirming that the switching-cost weakness is real rather than theoretical. Quality trigger: a single point of deterioration in the revenue-trajectory sub-signal takes Business Quality below 65, which moves Medium and Long to HOLD on the framework's own matrix. Financial trigger: Zabka regulatory delay, a raised offer, or a soft first year pushes pro-forma leverage above 3.0x into a 4.6%-plus 10-year, and the multiple de-rates to its five-year median of 16.9x on flat clean earnings of about C$4.60. That is -15.2% from here. Falsification: a September quarter with US comps above +2% and cents-per-gallon above 48¢ kills this scenario outright.

Probability-weighted fair value: C$99.56 - 0.22 x C$116 + 0.55 x C$102 + 0.23 x C$78, about +8.3% above the current C$91.96. Weights sum to 100 with the base case most probable. Note how little of that expected return is re-rating: the base case assumes the multiple stays roughly where it is, and the entire bull case rests on the multiple going to the top of its own five-year range. If you are buying here, you are buying earnings growth, not a cheap price.

12

Entry / Exit Rules

Three independent entry paths (Fundamental · Technical · Catalyst) and three exit triggers (Stop-Loss · Thesis · Profit-Target). Any one entry path is a valid entry — the more that agree, the larger the position the conviction ladder suggests. Exits are graded by severity, not count.

How to read this — the Conviction Ladder

The three entry groups are alternative paths to a buy, not a checklist. A group counts only when all its sub-conditions hold. How many groups are satisfied sets the suggested size — it does not gate whether you may enter: 1 group = Half-Size (a valid starter/scale-in), 2 = Full-Size, 3 = Over-Size (highest conviction); 0 = Wait (no path open yet). A strong overall signal can still read Wait here when the stock is well above its entry zones — that flags "good business, no entry edge right now," not a contradiction. Exits are graded by severity of what is live, not by a count: a hard stop is an Exit on its own.
Entry conviction: Wait0 of 3 groups met — no entry path open

Fundamental — not MET

The business qualifies; the price does not.
⛔ Price below the fair-value estimate - C$91.96 vs C$82.51 (warranted 19.11x x clean EPS C$4.3174). Price is 11.4% ABOVE fair value.
✅ No earnings within 7 calendar days - Q1 FY2027 is 1 September, 17 days out
✅ Underlying-Driver score >= 50 - currently 62

Technical — not MET

The trend is established but there is no fresh, dated trigger - and no volume behind the move.
⛔ A daily close above the 50-day (C$89.17) on volume greater than 1.5x the 20-day average - price has been above the 50-day continuously since 23 June, so there is no fresh reclaim, and the 14 August session traded 657,900 shares against a 20-day average of 1,513,565, about 0.43x
⛔ OR a tested bounce off weekly/monthly support with a higher low - no pullback to test; price sits at the 88th percentile of its 52-week range
✅ RSI 35-65, not overbought - daily RSI 56.3
✅ MACD histogram positive for two or more consecutive days - daily histogram +0.04 and positive, though flattening

Catalyst — not MET

No event inside the window. The last one qualified - 53 days ago.
· A post-earnings move above +5% within 24 hours - none live; the 23 June reaction to FY2026 results was +11.7% on roughly 3.5x average volume, which met this test at the time but is long past. Next opportunity: 1 September
· Guidance raised or maintained
⛔ Volume above 2x the 20-day average - the latest session was 0.43x

Forecast: ENTRY — Technical group: a daily close above the 50-day (C$89.17) on greater than 1.5× volume, or a tested bounce off support.
FORECAST: most likely 1–3 September, on the earnings print rather than on drift.
BASIS: the volume sub-condition cannot be time-projected — it is event-driven, and the only scheduled event capable of producing 1.5× volume (about 2.3m shares against the 1.51m 20-day average) is Q1 FY2027 on 1 September. The alternative branch, a pullback into the rising 50-day, needs a 3.0% decline from C$91.96 to about C$89.17 — and the 50-day is climbing toward the price at C$1.41 per week, so the gap can close from either side inside roughly two weeks without any news at all. A 52-week-high breakout above C$95.15 on heavy volume is the third path.
CONFIDENCE: Moderate. One of the two branches is very likely to resolve by early September; which one determines whether you enter near C$89 or chase near C$95.

ENTRY — Fundamental group: price below C$82.51.
FORECAST: Unlikely inside six months absent a bear-case break. C$82.51 is 10.3% below today and below the 50-day; reaching it needs either the bear scenario to start playing out or the warranted multiple to rise, which itself needs the 10-year to fall well below 4.63% or the Staples growth cap to stop binding. What would change it: a September quarter that confirms the consumer roll-over, which would drop the price into the zone — but by then the driver would be deteriorating too, so this is a warning as much as an opportunity.
CONFIDENCE: Low.

ENTRY — Catalyst group: post-earnings move above +5% with guidance held and 2× volume.
FORECAST: catalyst-dependent — 1 September 2026, 17 days from this report. ATD has beaten on adjusted EPS in recent quarters and the June print produced +11.7% on roughly 3.5× average volume, so the mechanism is proven. Consensus for FY2027 is C$5.029 and may not yet fully reflect first-year Żabka dilution, which cuts both ways: a reset guide could produce a large move in the wrong direction.
CONFIDENCE: Moderate.

Ladder reading: 0 of 3 groups met → Wait. This is the framework saying “good business, no entry edge today” — not “bad stock”. The medium and long signals remain BUY; what is missing is a reason to press the button at this particular price.

Exit action: Holdno exit trigger is live — hold the position

Stop-Loss — not LIVE

⛔ Two consecutive daily closes below C$88.00 - below the C$88.04 swing low and the rising 50-day at C$89.17. Price C$91.96, so the stop is 4.3% and 2.26 ATR away

Thesis Invalidation — not LIVE

⛔ US road-fuel gross margin falls below roughly 42 cents per gallon for two consecutive quarters - currently 52.44 cents in Q4 FY2026, 47.49 cents for the full year
⛔ US same-store merchandise comps turn negative for two consecutive quarters - currently +1.9% on the full year, +3.4% in Q4
⛔ COMPETITIVE: ATD's US comps trail the c-store industry average for two consecutive quarters as Wawa, Sheetz, Buc-ee's and Casey's take foodservice traffic - the switching-cost weakness identified in section 3 turning from theoretical into measured
⛔ Business Quality falls below 65, which on the framework's own matrix moves Medium and Long from BUY to HOLD - it currently clears by 0.28 of a point
⛔ Pro-forma leverage guided above 3.5x net debt to adjusted EBITDA, or the Zabka offer is raised materially above PLN 32.00 per share
⛔ CATASTROPHIC, fires alone: any hard gate moves from caution to triggered

Profit-Target — not LIVE

⛔ Price reaches the C$101.50 median analyst target
⛔ AND daily RSI above 70 - currently 56.3
⛔ AND Business Quality has not improved enough to justify the higher multiple

Forecast: EXIT — Stop-loss: two closes below C$88.00.
FORECAST: unlikely in the next 4–6 weeks at the current trajectory, but not remote. C$88.00 is only 4.3% and 2.26 ATR below spot, and the rising 50-day at C$89.17 sits between — so a single disappointing session can put the stop in play in a way it could not a month ago.
RISK TRIGGER: Q1 FY2027 on 1 September, 17 days away. The June print moved the stock 11.7% in a day; a move of that size in the other direction clears the stop outright. That is the honest cost of holding through the event.

EXIT — Profit-target: C$101.50 with RSI above 70.
FORECAST: Moderate, roughly 3–6 months. Price needs +10.4%, which on the three-month trend of +15.9% is plausible, but the one-month trend is flat and the RSI condition requires a momentum push rather than a grind. The base case reaches this level within twelve months.

EXIT — Thesis invalidation.
FORECAST: two quarters minimum to confirm, so the earliest possible date is the December 2026 print. But the consumer half of the driver has already started moving — Michigan sentiment at 51.0 and a softening labour market. One of the two dials is turning. It would be wrong to write that nothing is flashing.
CONFIDENCE: Low that it completes; Moderate that the merchandise leg alone deteriorates.

Strongest live trigger: none → action Hold.

Imagine you act at the current price of C$91.96 · as of 15 Aug 2026

What if you bought now?

You are risking 4.3% to the hard stop and 15.2% to the bear case, to gain 10.9% to base and 26.1% to bull — a 2.5:1 ratio into a poor entry, on a quality read that clears its threshold by 0.3 of a point.

What you are risking. The hard stop at C$88.00 is 4.3% below you and only 2.26 ATR away, with the rising 50-day at C$89.17 in between — this is not a stop you can place comfortably far from the noise. The bear case takes you to C$78, a 15.2% drawdown, weighted at 23%. Two entry rules are unmet and both matter: you would be buying 11.4% above the C$82.51 fair-value estimate, and you would be buying 3.4% under a 52-week high on a session that traded 657,900 shares against a 1.51m 20-day average — a breakout nobody is confirming. Over the past month the stock has lagged both the S&P and its own sector. And the framework's own verdict is finely balanced: Business Quality is 65 against a 65 threshold, so a single point of deterioration in the September comps line moves Medium and Long to HOLD.

What you are gaining. Immediate participation in a business compounding adjusted earnings at 14.4% with a return on capital employed of 13.7% and rising, at a multiple the framework calls Fair rather than expensive — 21.30× against a warranted 19.11×, with about 8% of headroom to the sector guardrail. You collect a 0.94% dividend that was raised 10.5% last year and is covered 5.0× by clean earnings, plus a 3.56% free-cash-flow yield working for you while you wait, plus the roughly 3% of the share count management retires annually. You own the Żabka optionality — 13,000 stores at about 10× EBITDA with a guided US$250m of synergies by year three — that consensus may not yet carry, and the EV-charging build-out at 350-plus sites, for nothing.

The read. Waiting materially improves the deal. A pullback into the rising 50-day near C$89 turns a 2.5:1 trade into roughly 4:1 and satisfies the Technical group at the same time; with the 50-day climbing at about C$1.41 a week, that gap closes from one side or the other inside a fortnight. Buying today is not a mistake on a name we rate BUY on both longer horizons — but it is paying full price for a queue position, ahead of a print that will decide whether the quality read holds. That is an assessment, not a recommendation.

What if you sold now?

You would be protecting 15.2% of bear-case downside — but giving up 10.9% of base-case upside on a name where no exit rule is live.

What you are giving up. The 10.9% run to the C$102 base case, which is where 55% of the probability sits and where the 17-analyst consensus already is. The 0.94% dividend and its 10.5% annual growth. The Żabka optionality, which you hold for free and which management expects to turn accretive from year two on roughly US$250m of synergies. And you would be selling at 21.30× a business whose warranted multiple is 19.11× — that is 11% above intrinsic on our own anchor, which is a reason to trim, not a reason to be flat.

What you are protecting. The 15.2% path to C$78 if the consumer softening that showed up on 14 August continues, and the leverage step-up to roughly 3.0× lands into a 4.6%-plus 10-year. You would sidestep the binary risk of the 1 September print, which is also the print that tests a Business-Quality score sitting 0.3 of a point above its threshold. But the mechanical check is unambiguous: zero of three exit triggers are live. Price is 4.5% above the stop, RSI is 56.3 not above 70, price is 9.4% below the profit-target level, and not one thesis-invalidation condition holds — fuel margin is at a record 52.44¢ and full-year US comps are +1.9%.

The read. There is no mechanical reason to sell. This is a hold-and-accumulate zone for existing holders, with the accumulation done on weakness toward C$89 rather than into strength at C$95. If you already own it, the framework's answer is to keep it and let the entry rules tell you when to add.

13

Position Sizing Context

Illustrative portfolio math (not advice) translating conviction into an allocation given risk-per-share and volatility.

Position sizing not computed — specify your portfolio allocation and role for sizing guidance.

14

Calibration Snapshot

Machine-readable snapshot of every score, level and signal, saved alongside the HTML so the next run can compute deltas.
{
  "ticker": "ATD.TO",
  "company": "Alimentation Couche-Tard Inc.",
  "brand": "Circle K",
  "currency": "CAD",
  "date": "2026-08-15",
  "version": "v6",
  "exchange": "TSX",
  "exchange_ticker": "TSX:ATD",
  "isin": "CA01626P1484",
  "api_ticker": "ATD.TO",
  "sector": "Consumer Staples",
  "gics_sector": "Consumer Staples",
  "price_at_rating": 91.96,
  "price_asof_note": "Friday 2026-08-14 close; report written Saturday 2026-08-15 with the TSX closed",
  "signal_short": "HOLD",
  "signal_medium": "BUY",
  "signal_long": "BUY",
  "primary_signal": "BUY",
  "short_hold_reason": "technical_pending",
  "quality_score": 65,
  "valuation_score": 59,
  "timing_score": 64,
  "driver_score": 62,
  "quality_score_derivation": "universal sub-signals 62.75 x0.40 + moat 58 x0.20 + ROIC/capital block 80.8 x0.22 + industry benchmark 60 x0.18 = 65.28 -> 65; clears the High threshold of 65 by 0.28",
  "quality_score_margin_to_high_band": 0.28,
  "horizon_composite_short": 63,
  "horizon_composite_medium": 63,
  "horizon_composite_long": 63,
  "lifecycle_stage": "mature acquisitive compounder",
  "quality_detail": {
    "universal_subsignals": {
      "revenue_trajectory": 54,
      "profitability_vs_peers": 75,
      "cash_generation": 62,
      "balance_sheet_health": 60,
      "average": 62.75
    },
    "industry_benchmark_name": "Retail: same-store sales + capital efficiency",
    "industry_benchmark_value": "FY2026 same-store merchandise US +1.9%, Europe +1.4%, Canada +2.3%; merchandise GM 35.2%; FY2026 same-store fuel volumes US -1.0%, Europe -2.2%, Canada +2.5%",
    "industry_benchmark_score": 60,
    "moat_score": 58,
    "moat_detail": {
      "pricing_power": 68,
      "network_effects": 50,
      "switching_costs": 40,
      "cost_advantage": 72,
      "intangible_assets": 62
    },
    "roic_percentile_vs_peers": 78,
    "roce_reported_pct": 13.7,
    "roic_score": 82,
    "roic_score_note": "78th percentile vs peers = top quartile -> the 80-100 band, plus the rising-ROIC bonus (13.7% from 12.2%, third consecutive year) -> 82. The percentile and the sub-score are different numbers; the block arithmetic uses the sub-score.",
    "capital_allocation": 82,
    "management_skin_in_game": 78,
    "management_skin_in_game_basis": "Rubric factors only: insider ownership (Bouchard 13.5%, founding group multiple-voting shares), SBC (modest for retail) and share count (falling - 30.0m retired in FY2026). NO verified net insider buying, which is what holds it below the 80-100 band. Deal record is scored under capital_allocation and is deliberately not double-counted here.",
    "roic_block_score": 80.8,
    "roic_block_derivation": "roic_score 82 x0.40 + capital_allocation 82 x0.30 + management_skin_in_game 78 x0.30 = 80.8",
    "inventory_turns": null,
    "inventory_turns_note": "not computed - get_income_statement returned no balance sheet this run (logged in section 15); the industry benchmark is scored on comps + merchandise margin only"
  },
  "valuation_detail": {
    "fcf_yield": 3.56,
    "fcf_yield_basis": "C$3.28bn FCF / ~C$92.2bn EV (mktcap C$84.42bn + borrowings-less-cash net debt US$5.55bn at 1.39271)",
    "implied_growth_rate": 8.0,
    "consensus_growth_rate": 16.48,
    "historical_valuation_decile": 8,
    "historical_valuation_decile_note": "reported 19.61x = 71st pct of the 13.5x-22.1x 5-yr range (decile 8); the clean 21.30x sits at the 91st pct (decile 10)",
    "sector_median_note": "forward P/E 18.29x vs CASY 35.8x and MUSA 18.6x forward; S&P Consumer Staples ~20-21x",
    "eps_reported_fy26_usd": 3.37,
    "eps_adjusted_fy26_usd": 3.1,
    "usd_cad_rate": 1.39271,
    "usd_cad_asof": "2026-08-14 close (Yahoo CADUSD=X 0.718025); validated - US$3.37 x 1.39271 = C$4.693, and C$91.96/C$4.69 = 19.61x reproduces the provider trailing P/E",
    "revenue_fy26_usd_m": 76506.6,
    "revenue_fy25_usd_m": 72856.8,
    "revenue_growth_fy26_pct": 5.0
  },
  "usd_cad_rate": 1.39271,
  "usd_cad_asof": "2026-08-14",
  "usd_cad_rate_asof": "2026-08-14",
  "reporting_currency": "USD",
  "rate_units": "discount_rate_r, risk_free_10y, g_near and g_term are all stored as FRACTIONS (0.0913 = 9.13%). r reconciles: 4.63% risk-free + 4.50% ERP + 0.00% add-on (Quality 65 >= 65) = 9.13%.",
  "eps_trailing": 4.69,
  "trailing_pe": 19.61,
  "forward_eps": 5.029,
  "forward_pe": 18.29,
  "warranted_multiple": 19.11,
  "actual_multiple": 21.3,
  "val_multiple_basis": "clean (adjusted) P/E, CAD",
  "discount_rate_r": 0.0913,
  "risk_free_10y": 0.0463,
  "risk_free_10y_source": "FRED DGS10 print for 2026-08-13, pulled this run via get_key_economic_indicators - NOT the macro report of 2026-08-12, which carries 4.70%. Sensitivity: at 4.70% warranted = 18.89x and ratio = 1.13, still the Fair band, no signal change.",
  "g_near": 0.06,
  "g_term": 0.03,
  "warranted_ratio": 1.114,
  "val_band": "fair",
  "sector_guardrail_line": 23.0,
  "sector_guardrail_breached": false,
  "timing_detail": {
    "mtf_confluence": 78,
    "risk_reward_score": 42,
    "relative_strength_vs_spy": -1.7,
    "relative_strength_vs_sector": -1.6,
    "relative_strength_vs_spy_3m": 12.2,
    "relative_strength_vs_sector_3m": 14.6,
    "relative_strength_vs_xst_1m": 3.1,
    "relative_strength_vs_xst_3m": 10.2,
    "relative_strength_note": "single common anchor to the 2026-08-14 close: 1-month = 2026-07-14 (ATD +1.58%, SPY +3.26%, XLP +3.20%, XST -1.54%); 3-month = 2026-05-14 (ATD +15.94%, SPY +3.77%, XLP +1.31%, XST +5.78%)",
    "catalyst_clustering_score": 55,
    "dynamic_macro_weight": 0.15,
    "sma50": 89.17,
    "sma200": 79.83,
    "atr_daily": 1.75,
    "rsi_daily": 56.3,
    "last_session_volume": 657900,
    "avg_volume_20d": 1513565,
    "volume_ratio_20d": 0.43,
    "range_52w": "68.30-95.15",
    "range_position_pct": 88,
    "days_to_earnings": 17,
    "timing_derivation": "78x0.30 + 42x0.20 + 62x0.15 + 74x0.18 + 55x0.17 = 63.8 -> 64"
  },
  "relative_strength_vs_spy": -1.7,
  "relative_strength_vs_sector": -1.6,
  "driver_commodity_trend": "WTI CL=F front-month US$82.40 (2026-08-14 close), ABOVE a FALLING 50-DMA US$79.55 (slope -6.8% over 20 sessions), 200-DMA US$76.84; momentum 4wk -0.1%, 6wk +20.0%, 13wk -19.4%; 47th pct of the US$55.27-112.95 52-wk range. INVERSE exposure: ATD is a fuel RETAILER, so a flat-to-falling wholesale trend EXPANDS cents-per-gallon. No Step-2b producer cap applies; the flat/negative 4-week window is read as neutral-to-favourable for margin and negative for volumes. Levels quoted to the future, not an ETF proxy; raw closes, auto_adjust=False.",
  "driver_detail": {
    "fuel_margin_driver": 72,
    "consumer_driver": 46,
    "weights": "0.60 fuel margin / 0.40 consumer",
    "per_horizon": {
      "short": 56,
      "medium": 62,
      "long": 66
    }
  },
  "fuel_margin_us_cpg_q4fy26": 52.44,
  "fuel_margin_us_cpg_q4fy25": 43.27,
  "fuel_margin_us_cpg_fy26": 47.49,
  "same_store_merch_us_pct": 1.9,
  "same_store_merch_europe_pct": 1.4,
  "same_store_merch_canada_pct": 2.3,
  "same_store_merch_period": "FY2026 (52 weeks ended 2026-04-26)",
  "same_store_merch_consolidated_pct": null,
  "same_store_merch_consolidated_note": "FY2026 consolidated same-store merchandise was not separately disclosed in the sources checked (company release of 2026-06-22 and its mirrors); the three FY regional figures are +1.9% / +1.4% / +2.3%. The +2.2% consolidated figure that appears in prior reports is the Q4 FY2026 number, not the full year.",
  "same_store_fuel_volume_us_pct": -1.0,
  "same_store_fuel_volume_europe_pct": -2.2,
  "same_store_fuel_volume_canada_pct": 2.5,
  "q4_same_store_merch": {
    "us": 3.4,
    "europe": 1.1,
    "canada": -0.9,
    "consolidated": 2.2
  },
  "q4_same_store_fuel_volume": {
    "us": -2.1,
    "europe": -4.4,
    "canada": 2.0
  },
  "short_entry_confirmed": false,
  "short_cap_reason": "Short base signal is BUY (Quality 65 High / Valuation 59 Fair / Timing 64 Improving), but neither the Technical nor the Catalyst entry group is met - no fresh 50-DMA reclaim on >1.5x volume (the 14 Aug session traded 657,900 shares against a 1.51m 20-day average, 0.43x), no pullback-to-support test, and no live post-earnings move. Capped to HOLD: buy on a reclaim above C$95.15 on heavy volume, or on a pullback into the rising 50-DMA near C$89.",
  "economic_alignment_stance": "Trend-Following",
  "economic_alignment_conviction": 52,
  "economic_alignment_pressure": "Tailwind",
  "economic_alignment_source": "sector-map",
  "economic_alignment_pressure_by_horizon": {
    "short": "Neutral",
    "medium": "Tailwind",
    "long": "Neutral"
  },
  "amplification_applied": false,
  "amplification_blocked_reason": "NO horizon qualifies for Stage-2 amplification. Short: driver 56 < 65 and pressure Neutral. Medium: pressure IS Tailwind but driver 62 < 65. Long: driver 66 >= 65 BUT the XLP long-horizon row is Neutral, not Tailwind, so the AND condition fails. The top-level economic_alignment_pressure field is the MEDIUM-horizon anchor per the framework and must NOT be applied to the long horizon - use economic_alignment_pressure_by_horizon for any per-horizon test.",
  "macro_report_date": "2026-08-12",
  "overall_confidence": 62,
  "quality_confidence": 62,
  "valuation_confidence": 70,
  "timing_confidence": 64,
  "nonop_pct_of_net_income": 7.8,
  "clean_pe": 21.3,
  "clean_peg": 1.29,
  "nonop_detail": "FY2026 reported diluted EPS US$3.37 vs adjusted US$3.10; the gap is chiefly a US$260.9m pre-tax payment-card interchange litigation recovery, plus a US$5.9m FX gain less US$3.3m acquisition costs. Below the 15% normalisation threshold, but every multiple is scored on the clean US$3.10 regardless.",
  "competitive_share_trajectory": "stable",
  "competitive_threat_level": "elevated",
  "competitive_detail": "Gaining on the leader, losing to the specialists - which nets to stable. 7-Eleven's US store count FELL 12,601 -> 12,414 while Circle K's grew 5,833 -> 6,038 against a US universe of 151,975 stores; Casey's (2,899 stores) compounds faster off a smaller base; Wawa/Sheetz/Kwik Trip/Buc-ee's take foodservice traffic in contested metros. EV transition is a slow structural drag (FY26 same-store fuel volumes US -1.0%).",
  "fair_value_est": 82.51,
  "fair_value_forward_anchored": 96.12,
  "stop_loss": 88.0,
  "target_price": 102.0,
  "analyst_consensus_target": 101.52,
  "analyst_target_high": 109.74,
  "analyst_target_low": 87.92,
  "analyst_target_upside_pct": 10.4,
  "analyst_grades_consensus": "buy",
  "analyst_bullish_pct": 72,
  "analyst_coverage_count": 17,
  "fmp_rating": "A-",
  "fmp_overall_score": 4,
  "recent_upgrades_30d": 0,
  "recent_downgrades_30d": 0,
  "recent_target_raises_30d": 3,
  "zabka_synergies_usd_m": 250,
  "zabka_detail": "PLN 32.00/share, ~US$8.6bn equity value, fully debt-financed; pro-forma leverage ~3.0x at close vs 1.99:1 today; ~US$250m of cost and revenue synergies fully achieved by year 3 and a double-digit ROIC by year 3 (company release 2026-07-31); EPS dilutive in year 1, accretive from year 2; tender expected to open ~2026-08-26 for an initial 30 days, completion by December 2026 at the latest.",
  "scenario_base_target": 102,
  "scenario_bull_target": 116,
  "scenario_bear_target": 78,
  "scenario_prob_bull": 22,
  "scenario_prob_base": 55,
  "scenario_prob_bear": 23,
  "scenario_weighted_fair_value": 99.56,
  "entry_groups_met": 0,
  "entry_conviction": "Wait",
  "exit_groups_live": 0,
  "exit_action": "Hold",
  "hard_gate_state": "caution",
  "gates_triggered": [],
  "gates_caution": [
    "Gate 4 - earnings quality: FY26 reported EPS flattered by a US$260.9m pre-tax interchange-litigation recovery (7.8% of net income); all multiples scored on adjusted EPS",
    "Gate 5 - regulatory/binary: the US$8.6bn Zabka acquisition is conditional on EC/UOKiK merger clearance, Romanian FDI screening, EU Foreign Subsidies Regulation clearance and a successful tender; ATD is the ACQUIRER not a target, so the pending-takeover special situation does not apply",
    "Leverage watch: pro-forma net debt / adjusted EBITDA rises from the disclosed 1.99:1 to ~3.0x at Zabka close (still below the 4x Do-Not-Buy arm)",
    "Business Quality 65 clears the High band by only 0.28 of a point; a one-point fall in any sub-signal moves Medium and Long from BUY to HOLD"
  ],
  "do_not_buy_triggers": [],
  "systemic_tail_inherited": false,
  "systemic_tail_note": "The macro report of 2026-08-12 still carries the S&P 500 concentration / AI earnings-quality unwind as ARMED with its trigger receding. ATD is deliberately NOT treated as cohort: Consumer Staples convenience retail, beta 0.74, 21.3x clean P/E, no AI capex or monetisation leverage, no non-operating investment gains inflating earnings. No cohort de-rating leg added to the section 11 bear.",
  "user_horizon": null,
  "user_allocation_pct": null,
  "portfolio_role": null,
  "next_update_date": "2026-08-27",
  "next_update_basis": "Zabka voluntary tender expected to open ~2026-08-26, +1 trading day; Q1-FY27 earnings 2026-09-01 falls 17 days out, outside the 14-day window (the default +14d would land Sat 2026-08-29, rolling to 2026-08-31)",
  "analysis_status": "on-going",
  "finder_ticker": "ATD.TO",
  "finder_exchange": "\ud83c\udde8\ud83c\udde6 TSX",
  "audit_corrections_20260815_round2": [
    "MAJOR: the published Quality derivation carried a stray '68' where the multiplicand belongs (68 x 0.40 = 27.2, not 25.10). The computation was right; the printed equation was not. Now reads: universal sub-signals 62.75 x 0.40 = 25.10.",
    "MAJOR: the sensitivity claim 'a single point off any sub-signal flips both horizons to HOLD' was false. Per-point sensitivities are moat 0.20, benchmark 0.18, revenue 0.10; breaching 65 takes ~1.4 / ~1.5 / ~2.8 points respectively. Corrected in section 3.",
    "MINOR: management_skin_in_game 78 re-grounded on the actual rubric (ownership, SBC, share count, and the ABSENT verified net buying that keeps it under 80). The deal-record justification was double-counting capital_allocation 82 and is deleted.",
    "MINOR: 'recomputed on the same weights' reworded - the prior run published no weights. Weight provenance now disclosed: only the 0.18 benchmark weight is framework-pinned (SKILL 15-20%); the other three are analyst judgement, and this weighting is the LESS favourable of the two candidates (margin 0.28 vs 0.53).",
    "MINOR: added roic_score 82 - the block arithmetic uses the return-on-capital SUB-SCORE, not the 78th percentile. The +0.75pt bridge item is now split ~+0.40 management / ~+0.35 return-on-capital treatment.",
    "MINOR: added economic_alignment_pressure_by_horizon and amplification_blocked_reason so a machine applying Stage 2 cannot pair the long-horizon driver of 66 with the medium-horizon Tailwind and derive a STRONG BUY the prose correctly blocks.",
    "MINOR: moat stated as 58.4 rounded down to 58 (58.4 would give Quality 65.36); fair_value_est 82.52 -> 82.51 (19.11 x 4.3174); the provider trailing P/E is 19.57x, so section 15 now says our 19.61x agrees to within rounding rather than asserting identity."
  ],
  "audit_corrections_20260815": [
    "BLOCKER: same-store merchandise and fuel-volume figures were labelled FY2026 but were Q4 FY2026; corrected to the FY figures (merch US +1.9% / Europe +1.4% / Canada +2.3%), which reverses the regional story - Canada was the STRONGEST region on the year, not the weakest.",
    "BLOCKER: FY2026 revenue growth corrected from +10.5% to +5.0% (US$76,506.6m vs US$72,856.8m).",
    "Quality re-derived on corrected figures: 68 -> 65 (revenue trajectory 65->54, industry benchmark 68->60, management 72->78). Clears the High threshold by 0.28.",
    "USD/CAD corrected 1.3870 -> 1.39271 (CADUSD=X 0.718025 at the 2026-08-14 close); every derived figure re-run.",
    "Alex Miller has been CEO since 2024-09-06 (~23 months), not ~11; the Seven & i walk-away was on his watch, so management_skin_in_game raised 72 -> 78.",
    "Zabka synergies are quantified by management at ~US$250m by year 3 - not 'unquantified'; the +3 optionality tilt is re-justified against the disclosed figure rather than raised.",
    "Relative strength recomputed on a single common anchor: 1-month sector relative is -1.6pp (was overstated at +3.0pp by a mixed-anchor calculation); risk_reward marked 45 -> 42 accordingly.",
    "Horizon composites recomputed on the framework weightings (short 55/25/20, medium 35/35/30, long 55/30/15) = 63/63/63.",
    "Driver 2 Current raised 32 -> 45: the July retail-sales miss was concentrated in nonstore (-2.2%), attributed to a Prime Day calendar shift; driver 59 -> 62, still Neutral.",
    "Risk-free provenance corrected: 4.63% is the FRED DGS10 print of 2026-08-13, not the macro report's figure (4.70%); sensitivity disclosed.",
    "Minor corrections: last-session volume 657,900 and a true 20-day average of 1,513,565 (0.43x) replace a mislabelled 3-month average; curve 48bp not 51bp; XST 3-month relative +10.2pp; trailing P/E stated once at 19.61x; 17 days to earnings; 50-DMA convergence C$1.41/week; US c-store count 151,975; dividend cover 5.0x on clean EPS; 7-Eleven US store count is FALLING while Circle K's grows."
  ],
  "data_as_of": {
    "price": "2026-08-14",
    "fx": "2026-08-14",
    "macro_report": "2026-08-12",
    "fundamentals": "2026-04-26 (FY2026 year end, reported 2026-06-22)",
    "analyst_targets": "2026-08-14",
    "crude": "2026-08-14"
  }
}

Three numbers decide this report. The clean multiple of 21.30x against a warranted 19.11x, which keeps valuation Fair. The 23.0x Consumer Staples guardrail it does not breach. And Business Quality at 65.28 against a 65 threshold - the thinnest of the three margins, and the one the 1 September quarter will test.

15

Data Sources & Methodology

Audit trail of every data source: fully available (✓), fallback (⚠), or failed (✗), plus provenance-based confidence haircuts.
Data Source Status
get_company_profile ISIN CA01626P1484 confirmed; beta 0.738; market cap C$84.44bn. Its sector string "Consumer Cyclical / Specialty Retail" is a Morningstar-family taxonomy, NOT GICS - divergence recorded, GICS resolved independently via index membership.
get_yahoo_quote PRICING AS OF THE FRIDAY 14 AUGUST 2026 CLOSE - this report is written on Saturday 15 August with the TSX shut, so 14 Aug is the latest print and no prices were re-pulled. C$91.96, currency CAD confirmed, eps_trailing C$4.70, 52-wk 68.30-95.15, targets and grade distribution.
get_income_statement yfinance fallback: revenue/operating income/net income/EBITDA for five quarters, but NO line detail below operating income and NO balance sheet. The step-7b earnings-quality decomposition, the FY2025 revenue comparative (US$72,856.8m) and every same-store figure were therefore taken from the company's own Q4/FY2026 release; inventory turns could not be computed.
get_financial_ratios yfinance fallback. Three fields treated with care: "operating_margins" 9.246% is actually the EBITDA margin (operating margin recomputed at 5.97%); enterpriseValue C$90.0bn adds USD debt to a CAD market cap (recomputed at ~C$92.2bn); and P/S is currency-mixed and unused. The current ratio of 1.124 quoted in section 3 is this endpoint's provider-computed figure - it is NOT taken from a balance sheet we pulled this run, and it is NOT carried from the prior report.
get_multi_timeframe_analysis All five timeframes returned; confluence strongly_bullish. RSI/MACD/ATR taken from here.
get_yahoo_prices Raw daily OHLCV for ATD.TO, CL=F, SPY, XLP, XLY, XST.TO. All moving-average tests and all relative-strength windows recomputed locally with auto_adjust=False, on a SINGLE common anchor date after forward-filling for differing trading calendars. Last non-null close used.
get_technical_indicators Not called - Polygon does not cover TSX listings. SMA50/SMA200, the 50-DMA slope and convergence rate, the momentum windows and the true 20-day average volume were recomputed directly from raw closes instead.
get_price_target_consensus NOT degenerate - high C$109.74 != low C$87.92 != median C$101.50, n=17. Cross-checked against get_yahoo_analyst_targets, which agrees exactly.
get_yahoo_analyst_targets Distribution 5 strong buy / 8 buy / 5 hold / 0 sell / 0 strong sell; recommendation mean 1.83.
get_grades_consensus Confirms the same distribution.
get_stock_grades FMP HTTP 402 - premium endpoint not on the current plan. FALLBACK: firm-level actions sourced from published broker notes (Scotiabank C$94->C$107 Outperform; RBC C$104->C$106 Outperform; BMO C$84->C$95 Market Perform). Timing sentiment confidence reduced by 15% accordingly.
get_ratings_snapshot A-, overall 4/5; ROE 5, DCF 4, ROA 4, P/E 3, D/E 2, P/B 2.
get_analyst_estimates Forward EPS only (C$5.029, 17 analysts) - no revenue or multi-year series. The estimate may not yet reflect first-year Zabka dilution or the guided US$250m of synergies; flagged in section 4. The 6% Staples growth cap binds for any growth above ~8%, so the warranted multiple is insensitive to this.
get_earnings_calendar Returned empty for ATD.TO. FALLBACK: company press release of 6 Aug 2026 - Q1 FY2027 results on 1 September 2026 after the TSX close, call 2 September 08:00 EDT. That is 17 days from this report. Verified against two independent mirrors.
get_stock_dividends Trailing four ex-dates sum to CA84.0 cents (0.215 + 0.215 + 0.215 + 0.195), reconciling exactly to the provider's dividendPerShareTTM of 0.84. The 0.195->0.215 step took effect with the 3 Dec 2025 ex-date - a genuine 10.5% annual raise declared with Q2 FY2026, NOT a new raise this period. The 9 Jul 2026 payment is a routine re-declaration at the same amount. Cover on clean FY26 EPS of C$4.32 is 5.0x.
get_economic_calendar 373 events; the 14 Aug consumer block and 13 Aug PPI captured in section 8, with the nonstore composition of the retail-sales miss noted rather than the headline alone.
get_key_economic_indicators 10-Y 4.63% and 2-Y 4.15% at 13 Aug - a 48bp spread; FRED's T10Y2Y printed 0.51 at 14 Aug. VIX 14.63; funds 3.63%. The 4.63% 10-Y is the figure used in the anchor; the macro report of 12 Aug carries 4.70%, and the sensitivity is disclosed in section 4.
get_stock_news NewsAPI rejected the 45-day window (plan limit reaches back only to 14 Jul); yfinance fallback returned 10 articles and surfaced the Zabka agreement. Supplemented with targeted web searches.
WebFetch corporate.couche-tard.com HTTP 403 on the company IR domain. FALLBACK: the identical PR Newswire release for Q4/FY2026 (22 June 2026) was fetched and used for every company figure quoted, including the FY-versus-Q4 same-store split that the prior report conflated.
get_yahoo_quote CADUSD=X 0.718025 -> USD/CAD 1.39271 at the 14 Aug 2026 close. Validated two ways: US$3.37 reported diluted EPS x 1.39271 = C$4.693, and C$91.96 / C$4.69 = 19.61x, which reproduces the provider's 19.57x to within rounding. An earlier draft used 1.3870, a rate that did not hold on any day in the preceding three months - corrected, and every derived figure re-run.
Peer quotes (CASY, MUSA) Casey's 44.3x trailing / 35.8x forward; Murphy USA 17.4x / 18.6x forward - the sector-median lens in section 4.
Web - GICS classification Resolved via index membership: ATD is the largest holding of the iShares S&P/TSX Capped Consumer Staples Index ETF (XST) at roughly 27% as at 2 Jul 2026. S&P DJI owns GICS, so this settles it as Consumer Staples.
Web - corporate status / live M&A RE-VERIFIED THIS RUN. Live: the Zabka agreement of 31 Jul 2026 (PLN 32.00/share, ~US$8.6bn, fully debt-financed, pro-forma leverage ~3.0x, ~US$250m of synergies by year 3 with a double-digit ROIC by year 3, tender from ~26 Aug, completion by Dec 2026). Confirmed NOT live: ATD's own bid for Seven & i, withdrawn 16 Jul 2025; no bid FOR ATD found. ATD is the acquirer, not a target - so the pending-takeover special situation does not apply.
Web - management tenure CORRECTED THIS RUN. Alex Miller became President and CEO effective 6 September 2024 (company release, 26 June 2024) - roughly 23 months at the report date, not the ~11 months an earlier draft assumed. That correction removes the stated reason for holding management alignment at 72 and the sub-score was raised to 78.
Web - US convenience-store industry structure 151,975 US convenience stores (2026). 7-Eleven's US count fell 12,601 -> 12,414 while Circle K's grew 5,833 -> 6,038; Casey's 2,899. Used to derive the competitive share trajectory in section 3 rather than assert it.
Web - insider transactions CONFIRMED ABSENCE, with the limit stated: searches for 2026 insider activity returned only the 2026 proxy disclosure that chairman Alain Bouchard holds 13.5%. SEDI was not queried directly. Do-Not-Buy Trigger 4 is assessed as NOT fired on the available evidence - this is an absence of evidence, not verified evidence of absence, and is recorded as such rather than as a clean check.
Impact on scores: Confidence effects applied. Business Quality confidence 62 (base 80, -10 for no sourced peer-ROIC dataset, -5 for the failed grades endpoint, -5 for the income statement arriving without line detail or a balance sheet, which also cost the inventory-turns half of the industry benchmark). Valuation confidence 70 (base 80, +5 price-target consensus, +5 grades consensus, +3 ratings snapshot, -10 sector median built from two peer quotes plus a web read rather than a sourced dataset, -10 no full forward-estimate series). Timing confidence 64 (base 75, -11 for the failed grades endpoint pushing the sentiment sub-signal onto a web fallback; no earnings-proximity, VIX or clustering penalties applied). Overall confidence 62 - the weakest link, Quality.

Layer-1 author self-audit, and what a pre-publication audit corrected. Corrections made before publishing: an earlier draft of this report presented Q4 FY2026 same-store figures under a full-year heading - which inverted the Canadian story, since Canada was the strongest region on the year (+2.3%) and the weakest in Q4 (-0.9%) - and stated FY2026 revenue growth as +10.5% when the comparative gives +5.0%. Both are corrected throughout, and re-scoring on the corrected figures moved Business Quality from 68 to 65, which clears its band by 0.28 of a point. The exchange rate was corrected from 1.3870 to 1.39271 and every derived multiple re-run; Alex Miller's tenure was corrected to ~23 months; the Zabka synergy figure was corrected from "unquantified" to the disclosed ~US$250m; the relative-strength windows were recomputed on a single anchor, which turned the one-month sector relative from +3.0pp to -1.6pp; and the horizon composites were recomputed on the framework weightings. The full list is in the calibration JSON under audit_corrections. As-of dating: this report is stamped 15 August 2026, a Saturday; the TSX was closed, so every price, moving average, relative-strength window and technical reading is taken from the Friday 14 August 2026 close. Provenance: every mandated MCP pull is listed above with its outcome; three failed and are named, not glossed. Currency trap: ATD reports in USD and trades in CAD - every multiple converts earnings at USD/CAD 1.39271 before dividing a CAD price, and the reconciliation of C$91.96 / C$4.69 = 19.61x against the provider's 19.57x, agreeing to within rounding, is the decisive test. Share count: C$84.42bn market cap / C$91.96 = 918.0m shares, consistent with the falling diluted count after 30.0m shares were retired in FY2026; the stale-.TO-market-cap trap does not bite here. Earnings quality: non-recurring items are 7.8% of net income, below the 15% normalisation threshold - every multiple is scored on the clean US$3.10 anyway. Price hygiene: all moving-average tests use raw closes with auto_adjust=False; crude is quoted to CL=F front-month, not an ETF proxy. Live-status re-verification: the Zabka deal, the Seven & i withdrawal, the Q1 FY2027 earnings date and Miller's appointment date were each searched this run and are cited with dates - nothing was inherited. Signal caps: short is HOLD with short_entry_confirmed=false and short_hold_reason=technical_pending; the quality-starter override was tested and correctly does not apply, because the base short signal is BUY off Improving timing at 64, not a HOLD off Neutral timing. Known gaps, stated rather than filled: inventory turnover was not computed; FY2026 consolidated same-store merchandise was not separately disclosed in the sources checked, so only the three regional figures are quoted; and the insider-transaction check is an absence of evidence, not a verified absence.
DISCLAIMER: This is a quantitative framework for educational purposes only. It is not financial advice. Always do your own research and consult a licensed financial advisor before making investment decisions.