Please Run ARPU Sensitivity Analysis

ARPU Sensitivity — Dollars Of EPS, FCF, And Fair Value Per 100 bps Of ARPU Change

Bottom Line

Charter's Q1 2026 print did not destroy a quarter of the company because volume cracked — it destroyed it because management told the tape that monthly residential broadband ARPU of $70.72 would stay flat for the rest of 2026, the first time in 20+ years that the cable price escalator stopped escalating. The dollar consequence is mechanical, not speculative. At ~100% drop-through (the right assumption for price moves on a residual base, since plant, headcount, programming, and bad debt do not flex), every 100 bps of residential broadband ARPU change is worth ~$1.16 of GAAP EPS, ~$184M of after-tax FCF, and ~$9.5 of fair value at constant 5.5× EV/EBITDA. Applied to the broader residential relationship metric ($118.44/mo, the figure that actually drove the print), the same 100 bps is worth ~$2.07/share of EPS and ~$17/share of fair value. Post-Cox close (197M FDSO), per-share sensitivities roughly halve. Crucially, the headline -1.4% Q1 26 ARPU print is ~170 bps of accounting reallocation on top of company-disclosed underlying +0.3% — so the run-rate EBITDA damage is materially smaller than the reported decline implies, and the market reaction is repricing the forward growth trajectory (loss of the historical +2.6% per-cycle pace), not the in-quarter dollar EBITDA hit.

$/EPS per 100 bps of broadband ARPU

$1.16

$/EPS per 100 bps of residential blended ARPU

$2.07

Fair value $/sh per 100 bps broadband ARPU (5.5x)

$9.51

Fair value $/sh per 100 bps residential ARPU (5.5x)

$17.01

Q1 26 broadband ARPU ($/mo) — guided flat 2026

$70.72

Q1 26 residential ARPU ($/mo) — -1.4% YoY

$118.44

FY25 diluted shares (M)

137.7

Post-Cox FDSO (M)

197.0

1. Why ARPU Drop-Through Is ~100%, And Sub-Loss Is Only 70–90% — The Load-Bearing Distinction

The single most important modeling decision in this tab is the drop-through ratio. The companion EPS-per-1M-subs tab uses 70–90% because a departing customer saves some variable opex (modem returns, marketing pull-back, bad-debt save, programming saves on attached video). When ARPU moves on the residual base, none of that flexes. The customer is still there; the plant is the same; the bad-debt rate is unchanged; the technician headcount, programming contracts, and call-center hours are all already paid for. Every dollar of ARPU change flows essentially 1:1 to EBITDA — and from EBITDA the only leakage is federal/state tax and A/N's noncontrolling slice.

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The takeaway. Of every $1 of revenue moved by an ARPU change, roughly 67 cents lands as NI to Charter shareholders — versus ~53 cents for a sub-loss-driven revenue change. The 14-cent gap is the variable cost save that does not exist when price moves but the customer stays. This is why a 100 bps of ARPU and ~280K of sub-loss are roughly equivalent in dollar-EPS terms, despite the optical asymmetry (1% feels small; 280K subs feels large). The market reaction to Q1 26 — collapse on flat 2026 ARPU guidance more than on the -120K sub print — suggests investors finally internalized this.

2. The Per-100-bps Conversion Table — Four ARPU Framings Side By Side

Each ARPU metric Charter discloses maps onto a different revenue base. The cleanest way to underwrite an ARPU view is to know which metric the market is reacting to and apply the right base.

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Read this band, not the point. The defensible per-100-bps EPS sensitivity ranges from $0.06 (mobile) to $2.07 (residential blended) — a 35× spread driven entirely by which metric moves. A press headline that says "Charter ARPU down X%" tells the PM almost nothing without specifying which ARPU. The two figures the market reacts to are the residential blended ($118.44, the headline 10-K metric) and the broadband line ($70.72, the metric management gave 2026 guidance on). SMB and mobile are second-order.

3. The Headline Sensitivity Grid — ARPU Change × Revenue Base

The spine of the tab. Rows are ARPU change scenarios (-3% to +3%); columns are dollar-EPS impact by revenue base. Each cell uses 100% drop-through (30% for mobile), FY25 137.7M diluted shares, 22.7% tax, 13.5% NCI.

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How to read this. A +1% residential blended ARPU year (roughly the Charter historical pace through FY25, before the Q1 26 break) is worth ~$2.07 on a $36.21 FY25 EPS base — ~6%. The "flat ARPU 2026" management commentary, against a "+1.5% consensus had pencilled in" baseline, costs ~$3.10 of EPS opportunity ($2.07 × 1.5) before any other moves — roughly 7% of the $41.91 FY26 consensus. A -2% residential blended print (worst-case persistent damage) would compress FY25 EPS to $32.07 and FY26 consensus to $37.77 — still inside the $34.85–$46.03 published estimate range, but at the low end. A +2% recovery would push FY26 consensus to $44.21 — at the high end of the panel.

4. The Reported-vs-Underlying Reconciliation — Why Q1 26 Was Not As Bad As It Looked

The single most important interpretive call: the Q1 26 -1.4% residential ARPU print was not -1.4% of real pricing pressure. Charter's disclosure isolates ~170 bps as an accounting reallocation — programmer-streaming-app costs netted against video revenue — and what's left is a small positive. Pricing the reported number flows into a $2.90/share-looking annualized EBITDA hit that mostly does not exist as EBITDA.

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What changes for the Q2 print. The $218M Q1 26 reallocation will be in the prior-year base for Q2, Q3, and Q4 comparisons. Reported residential ARPU should mechanically improve ~85–170 bps on the YoY comparison even if underlying pricing is unchanged. A Q2 print of -0.5% reported would actually mean roughly -1.5% to -2.0% of underlying deterioration — much worse than Q1's +0.3% underlying — and would be a genuine bear signal. A Q2 print at or above 0% reported would mean underlying remains roughly flat to slightly positive — consistent with mgmt's "flat broadband ARPU 2026" framing but no worse. This is the asymmetry the next print resolves.

5. The Combined ARPU × Sub-Loss Matrix — The Missing Piece

The companion EPS-per-1M-subs tab quantifies volume risk in isolation; this section closes the loop by pairing both axes in a single 2D matrix. A coherent bear scenario layers both — and the brief's bear case ("subs fall AND price falls") cannot be read off either grid alone without double-counting or under-counting.

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6. Peer Wedge — Charter Flat vs. Comcast +2.6%, And What It Costs Over 3–5 Years

Comcast Q3 2025 residential broadband ARPU growth was +2.6% YoY (Trefis/Fierce), and Q4 2025 was +1.1%. Against Charter's FY25 +0.3% residential blended print and management's 2026 flat broadband outlook, the relative gap is the visible margin of pricing-power impairment the equity is repricing on. The dollar opportunity cost of trailing Comcast by 100–300 bps compounds quickly.

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The 5-year math anchors the stock-price reaction. If Charter sustainably trails Comcast by ~260 bps (the Q3 25 wedge) over 5 years on the broadband line, that's ~$124/share of fair value foregone at constant multiple — comparable to the $89/share Charter actually lost in May 2026. The market priced most of a 5-year structural wedge in 30 days, which is either (a) the right discount of a permanent regime shift or (b) a meaningful overshoot if Q2/Q3/Q4 2026 prints normalize. Historical reference: Charter's last two rate-hike cycles (Oct 2022 and Dec 2020) were each ~$5/month rack-rate moves estimated by New Street Research at ~+2.6% annualized broadband ARPU — the same ~2.5–3.0% per-cycle pace Comcast is currently running. Missing one full rate cycle is roughly $3/share of EPS forgone.

7. Share-Count Regime Overlay — The Cox-Close Divider

ARPU sensitivity is mechanically inversely proportional to share count. Charter's denominator is in motion: standalone buyback math, Q1 26 as-converted (179M with Liberty/A/N exchange), or post-Cox FDSO (197M). Per-100-bps EPS sensitivity roughly halves once Cox closes.

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8. From EPS To FCF And Fair Value — The Multiple Translation

EPS is the metric consensus prints against; FCF and EV/EBITDA are what the equity actually trades on. Since ARPU drop-through is ~100%, the EBITDA delta tracks revenue 1:1, FCF tracks EBITDA at the after-tax rate (capex and net interest unchanged for a price move), and fair value at constant multiple is mechanical.

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The $238 → $149 drawdown decoded. $89/share of equity destruction × 137.7M ≈ $12.3B of market cap erased in 30 days. At 5.5× EV/EBITDA, that implies $2.23B of EBITDA expectation cut — which would correspond to roughly a sustained -940 bps of broadband ARPU OR -520 bps of residential blended ARPU OR (more plausibly) a permanent multiple re-rate from ~6.5× to ~5.5× layered on top of a smaller EBITDA mark-down. The mechanical bridge says the actual in-year underlying ARPU damage from Q1 26 was negligible (+0.3%); the market reaction is repricing the long-term growth trajectory, not the in-quarter print. For a PM, the question is which path Q2/Q3/Q4 2026 prints validate: a return to +0.3% to +1.0% underlying residential ARPU prints would unwind much of the multiple compression; a slide toward -1% to -2% underlying would confirm the bear thesis and the $124/share fair-value-loss math above.

9. Calibration — Does The Bridge Reproduce Q1 2026 Actuals?

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10. Watch Items — What Q2/Q3/Q4 2026 ARPU Prints Mean In Dollars

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11. Pitfalls, Limitations, And What This Tab Does Not Try To Answer

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12. Decision Frame

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The bridge is intentionally simple: drop-through (~100% for ARPU on the residual base), tax (22.7%), NCI (13.5%), share count (137.7M today / 197M post-Cox) — in that order of importance. A PM who walks away with the two central conversion ratios ($1.16/share per 100 bps of broadband ARPU; $2.07/share per 100 bps of residential blended ARPU), the combined ARPU × sub-loss matrix from §5, and the reported-vs-underlying distinction from §4 can convert any forward ARPU view into an EPS and fair-value position in real time. The honest read is that the equity at $140 is pricing a 5-year sustained ~260 bps trailing-Comcast wedge on the broadband line — a strong claim about the durability of the FWA $50 anchor that will be resolved (in either direction) by the next two to four ARPU prints, beginning with Q2 2026 on July 24.