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    PS
    Earnings call· Jun 2026(Q2 FY26)

    PERSHING SQUARE Q2 FY26 earnings call PS

    Aug 13, 2026 Source

    Executive summary

    Pershing Square Inc. Q2 FY26 — Strategic Fund Launches and PSUS Discount Management

    Pershing Square Inc. reported on its Q2 FY26 performance, emphasizing the long-term compounding potential of its concentrated portfolio and the strategic importance of new fund launches like Pershing Square Ventures. Management acknowledged the significant trading discount of PSUS shares and outlined plans to address it through increased marketing and investor engagement. The call also highlighted the ongoing transformation of Howard Hughes, a key strategic holding, into an insurance-led operation, with a focus on capital allocation to its Vantage subsidiary.

    Highlights

    4
    • Underlying portfolio companies are expected to compound at a high rate, driving NAV growth and fees, with potential for a 30% increase in fee-paying assets from Fannie Mae & Freddie Mac.

    • Successfully deployed $5 billion of PSUS capital into attractively priced positions during market volatility, including Microsoft, Meta, Alcon, Netflix, Visa, and Mastercard.

    • Launch of Pershing Square Ventures, targeting fall/end of year, strategically valuable for identifying disruption and offering unique access to private companies.

    • Howard Hughes transformation progressing with a 'dream team' (Marc and David) and capital allocation towards insurance, aiming for an intrinsic value north of $200 per share by 2030.

    Concerns

    3
    • PSUS is trading at a significant discount to NAV (high $30s vs. approximately $50 NAV), representing about a 20% discount.

    • Lack of demand for PSUS shares in the secondary market, leading to poor trading performance.

    • No asymmetric hedges are currently in place, despite continuous monitoring of potential black swan risks.

    Guidance & targets

    9
    CategoryTargetConfidence
    Pershing Square Ventures launch timing
    fall, end of year timing
    medium materiality
    Medium
    PSUS debt to total assets target
    15% to 20%
    high materiality
    High
    Pershing Square Ventures initial size
    start small
    low materiality
    High
    Pershing Square Ventures trading performance
    trade well
    medium materiality
    Medium
    PSUS debt offering timeline
    early September for rating agency meetings, then launch offering
    high materiality
    High
    Dividend policy
    return substantially all of the kind of free cash flow
    high materiality
    High
    New fund launch capital commitment financing
    finance in the credit markets
    medium materiality
    High
    Howard Hughes intrinsic value
    many multiples of the current share price
    high materiality
    High
    Howard Hughes intrinsic value target
    north of $200 per share
    high materiality
    Medium

    Operational metrics

    27
    Fee-paying assets
    $23 billion
    Q2 FY26

    Base of AUM of fee-paying assets.

    Fee-paying assets growth (Fannie Mae & Freddie Mac potential)
    30%
    Future

    Potential increase in permanent fee-paying assets upon successful outcome for Fannie Mae & Freddie Mac.

    Fee-paying assets growth (YTD)
    $4.6 billionup 20%
    YTD FY26

    Growth in fee-paying assets year-to-date.

    PSUS debt to total assets target
    15% to 20%
    Long-term

    Target capital structure for PSUS.

    PSUS NAV
    $50
    Q2 FY26

    Approximate Net Asset Value per share for PSUS.

    PSUS trading price
    high $30s
    Q2 FY26

    Current trading price of PSUS shares.

    PSUS discount to NAV
    20%
    Q2 FY26

    Discount at which PSUS shares are trading relative to NAV.

    Management company investment in PSUS
    $200 million
    IPO

    Investment made by the management company in PSUS at its IPO.

    Howard Hughes fee stream (current)
    $15 million
    Annual

    Current annual fee stream from Howard Hughes.

    Howard Hughes intrinsic value target
    north of $200 per share
    by end of 2030

    Target intrinsic value per share for Howard Hughes by 2030.

    Howard Hughes intrinsic value (current)
    north of $100 a share
    Q2 FY26

    Current estimated intrinsic value per share for Howard Hughes, based on real estate assets.

    PSH debt to total assets
    18%
    Q2 FY26

    Debt to total assets ratio for Pershing Square Holdings (PSH).

    PSH debt average cost
    less than 4%
    Q2 FY26

    Average cost of debt for PSH.

    Fannie Mae & Freddie Mac shares
    230 million
    Q2 FY26

    Number of shares owned in Fannie Mae & Freddie Mac.

    Fannie Mae & Freddie Mac share price (current)
    $5
    Q2 FY26

    Current trading price per share for Fannie Mae & Freddie Mac.

    Fannie Mae & Freddie Mac share price (target)
    $40, $50
    Future

    Target share price for Fannie Mae & Freddie Mac under certain conditions.

    Fannie Mae & Freddie Mac AUM increase (potential)
    $8 billion, $9 billion
    Future

    Potential increase in AUM from a successful outcome for Fannie Mae & Freddie Mac.

    Howard Hughes stock price (beginning of year)
    $89
    Beginning of FY26

    Howard Hughes stock price at the beginning of the year.

    Howard Hughes stock price (current)
    mid-$60s
    Q2 FY26

    Current trading price of Howard Hughes stock.

    Howard Hughes lot sales (annual)
    $400 million, $500 million
    Annual

    Annual sales of lots to homebuilders by Howard Hughes.

    Howard Hughes condominiums under contract
    approaching $4 billion
    Next several years

    Value of condominiums under contract to be sold by Howard Hughes.

    Howard Hughes real estate NOI
    approaching $300 million
    Annual

    Annual net operating income from Howard Hughes' real estate assets.

    Howard Hughes market value / fee-paying assets
    $4.9 billion
    Q2 FY26

    Market value or fee-paying assets related to Howard Hughes.

    Howard Hughes fee rate
    35 basis points
    Annual

    Fee rate earned on Howard Hughes' current market cap.

    Howard Hughes incentive fee
    1.5%
    Annual

    Incentive fee rate on market cap created in excess of a $66 base.

    SPARC sponsor warrants
    up to 5%
    Transaction

    Percentage of target company warrants given to Pershing Square funds through SPARC.

    SPARC sponsor warrants strike price
    up 20%
    Transaction

    Strike price of SPARC sponsor warrants relative to the public offering price.

    Product announcements

    2
    ProductTypeDetails
    Pershing Square Ventureslaunch
    SPARC (Special Purpose Acquisition Rights Company)update

    Risks & headwinds

    5
    Volatility in underlying stock pricesQuarterly

    inherent volatility in stock prices

    Mitigation: Focus on long-term compounding of earnings, not short-term multiple fluctuations.

    PSUS trading at a significant discount to NAVCurrent

    NAV is approximately $50 and the stock, I haven't checked today, but high 30s.

    Mitigation: Comprehensive marketing plan, engaging financial advisors, communicating value proposition, addressing IPO allocation issues.

    Low equity risk premium in the marketCurrent market environment

    Discussed qualitatively, comparing bond yield to implied earnings yield.

    Mitigation: Focus on concentrated portfolio of high-quality businesses with strong earnings growth (mid- to high teens, into the 20s), expected to outperform the broader market.

    Hyperscaler CapEx lag for AI investmentsNear to medium term

    2.5-3 year lag between CapEx and revenue recognition.

    Mitigation: Confidence in strong demand, non-cancelable multi-year contracts, and eventual high returns on capital, leading to higher revenue growth, margin expansion, and lower CapEx to sales ratios.

    Black swan eventsEpisodic

    Not quantified, but described as 'real market moving sort of paradigm-shifting type things.'

    Mitigation: Continuous monitoring by a dedicated team, evaluation of several dozen hedging instruments, aiming for 5x-10x returns on hedges when implemented. No hedges currently in place.

    What to watch in Q3 FY26

    5

    PSUS trading discount to NAV

    Next quarter
    Currenthigh $30s vs. $50 NAV
    TargetNarrowing of discount

    Why it matters

    Significant discount impacts shareholder value and the firm's ability to launch future vehicles.

    NAV is approximately $50 and the stock, I haven't checked today, but high 30s. We think that's a solvable problem.

    Q&A highlights

    8

    Can you update on the timing and size of future fundraises, including asymmetric crossover and opportunistic funds?

    Future fund launches will be episodic, with Pershing Square Ventures targeting fall/end of year. The primary growth driver is underlying portfolio performance, with Fannie Mae & Freddie Mac potentially increasing AUM by 30%. They capitalize on market volatility using a library of companies.

    Our first fund launch will be Pershing Square Ventures. I would say we're targeting kind of fall, end of year timing, for that entity.

    asked by Craig Siegenthaler · answered by William Ackman

    3 min read7 chapters

    Detailed Narrative

    01

    Investment Philosophy and Compounding

    Bill Ackman emphasized that Pershing Square Inc. is designed to grow at a high rate even without new fundraises, driven by the compounding of earnings from underlying portfolio companies such as Amazon, Meta, Microsoft, and Netflix. He expects these stocks to re-rate to higher valuations, which will increase the firm's net asset value, fees, and performance fees. The strategy focuses on allowing the inherent growth of high-quality businesses to drive long-term value.

    02

    PSUS Capital Deployment and Market Volatility

    The IPO of Pershing Square U.S. (PSUS) occurred during a period of significant market volatility🌐, which management viewed as an ideal environment to deploy its $5 billion capital. The firm leveraged its extensive library of potential investments to acquire attractively priced positions, including Microsoft, Meta, Alcon, Netflix, Visa, and Mastercard, without facing intense competition for capital deployment.

    03

    Pershing Square Ventures Launch

    Pershing Square plans to launch Pershing Square Ventures by fall/end of year. This new vehicle aims to provide public market investors with access to private, fast-growing, disruptive companies, spanning valuations from several hundred million to multi-billion dollars. It is designed as a permanent capital vehicle, allowing the firm to retain long-term ownership of companies even after they go public, offering a unique proposition to private enterprises.

    04

    PSUS Trading Discount and Mitigation

    Management acknowledged the 'absurd' trading discount of PSUS shares, which are trading in the high $30s compared to an approximate NAV of $50. This discount was attributed to initial IPO allocation issues and a lack of demand generation. A comprehensive plan is underway to address this, including increased marketing efforts, engagement with financial advisors, and better communication of PSUS's value proposition as a low-cost, liquid alternative investment.

    05

    Howard Hughes Transformation

    Pershing Square is actively transforming its strategic holding, Howard Hughes, into a modern-day Berkshire Hathaway, with a primary focus on expanding its insurance subsidiary, Vantage. The firm has recruited a 'dream team' to lead Vantage and plans to allocate $2.5 billion to $3 billion of Howard Hughes' free cash flow over the next 3-5 years into the insurance operation. This strategy aims to significantly increase Howard Hughes' intrinsic value, targeting north of $200 per share by 2030.

    06

    Hyperscaler ROIC and AI Investment

    Management discussed the long-term return on invested capital for hyperscalers like Amazon and Microsoft, which are investing heavily in AI infrastructure. They noted a 2.5-3 year lag between significant CapEx and revenue recognition, creating a temporary disconnect in reported earnings. However, they expressed confidence that these investments, driven by strong demand and non-cancelable contracts, will yield high returns, drive future revenue growth, expand margins, and eventually lead to lower CapEx to sales ratios.

    07

    Asymmetric Hedging Strategy

    The firm's asymmetric hedging strategy is episodic, designed to protect against 'black swan🌐' risks that are infrequent but highly impactful, such as a financial crisis or massive inflation. A dedicated team continuously monitors potential risks and evaluates various hedging instruments. While no hedges are currently in place, the goal is to achieve 5x-10x returns on hedges when implemented, with past successes yielding 20x-100x.

    AI-generated summary of the company’s earnings call. Not investment advice.