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CEO's Naked Yoga Video Aside, Is Groupon Approaching Its Endgame?

If Groupon is approaching its endgame -- and its financials suggest that, barring drastic action, it is -- then it may be the YouTube video of Groupon CEO Andrew Mason performing yoga in his underwear in front of a Christmas tree that everyone remembers as the key moment when they knew the daily deal site was over:


Consider the frost that has alighted on Groupon and the daily deal space this summer:

In his memo to his employees, Mason appear to realize that Groupon has entered a make-or-break phase. he writes that revenue was up 12 percent in August and that marketing expenses were cut by 20 percent in the same period -- both things that needed to happen before Groupon could escape its death spiral:
Eventually, we'll ramp down marketing just as fast as we ramped it up.
He also says that he realizes Groupon cannot go on finding new customers forever. Eventually it will reach a ceiling:
So our customer acquisition spend drops severely to reflect the fact that eventually we'll run out of people we can add to our email list.
Here's a chart that illustrates just how quickly that ceiling is approaching. It shows the percentage growth in Groupon's revenues quarter to quarter from the beginning of 2009. While Groupon is still putting up big revenue numbers, those numbers are getting flatter and flatter as time goes by:


At a normal company that would not be a problem. As Mason notes, as long as he can reduce costs Groupon could become profitable. The problem is that this means a fundamental restructuring of Groupon's business model: Currently, the only reason the company "makes" money is because it functions like a Ponzi scheme -- it is able to pay its suppliers and merchants a long time after it takes in money from customers. It doesn't actually make a profit.

In the endgame, with no revenue growth, Groupon will no longer be able to rely on delaying payments to make money. It must actually cut its operating costs. Note that Mason said marketing would be cut by 20 percent. That turns out to be much less than the across-the-board cut in all Groupon's operating expenses that would have been required to make the company show an operating profit in the first half of this year -- 26 percent.

Mason, apparently, believes he still has the luxury of time before he really begins to wield the ax.

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