Spruce Point shorts Limbach, claims accounting concerns

Published 22/07/2025, 18:08
© Reuters

Investing.com -- Short-seller Spruce Point Management released a critical report on Limbach Holdings (NASDAQ:LMB) on Tuesday, raising concerns about the building services company’s accounting practices and leadership connections to past fraud cases.

The report follows a forensic financial review of Limbach, which designs and maintains HVAC, electrical, and plumbing infrastructure. Spruce Point highlighted board connections to high-profile cases including an Enron spin-off, Qwest Communications, and Granite Construction (NYSE:GVA), while noting the company’s CFO was previously sued over alleged breach of fiduciary duty.

The short-seller claims Limbach’s adjusted EBITDA is overstated by 13% and free cash flow by 200% over the last twelve months. They also pointed to slowing organic growth in the company’s Owner Direct Relationships segment, which has been a key growth driver.

Additional concerns raised include Limbach’s public debut through a 2016 SPAC transaction, failed acquisition strategy, increasingly opaque financial disclosures, and intensifying competitive pressures from private equity firms and OEMs.

Despite unanimous "Buy" ratings from analysts with an average price target of $141.50 per share, Spruce Point estimates 20-50% downside risk, suggesting a target range of $62.00-$99.00 per share.

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