Activ8 Insights
← All reports
NYSE:BW03/12/2026

WolfPack Research Short Report on BW

$14.52
Open on report
$9.62
Close on report
-33.75%
% since report
Wolfpack Research — BW Short Report | Activ8 Insights
Active Short Babcock & Wilcox Enterprises Inc — BW US

BW's $2.4 Billion AI Power Deal Appears to Be with a Phantom RILY-Backed Shell Entity

APLD directly contradicts BW's characterization of Base Electron as a subsidiary — calling it “an independent company” with only 10% ownership. The counterparty was incorporated a month after the deal was announced, shares RILY's headquarters, counts Bryant Riley as a director, and contains a guarantee that dissolves for as little as $50 million.

“We think this guarantee is as thin as the proverbial napkin memorializing some backroom deal that Bryant Riley could easily spin up to let his old employee and pal Wes Cummins off the hook without paying a dime.”

Wolfpack Research — March 12, 2026
+75% BW Stock Rally
Since Mar 3
$1.93B Market Cap
at Report
$2.4B Claimed
Deal Value
24.7% RILY Stake
in BW
−27% BW Bookings
YoY (Ex-Deal)
−78% Year-2 Revenue
Forecast Cliff
$10.4M Riley Insider
Stock Sale
$50M Guarantee
Escape Threshold
Research Evaluation Framework Report Strength Assessment
A3 / B3 / C2

Three-category scoring assesses thesis severity (A), evidence quality (B), and catalyst clarity (C). Active tiers are highlighted per category; score governs language assertiveness, dashboard structure, and component inclusion.

CAT A Thesis Strength
A3 — HIGH
Fraud / Deception
Deliberate misrepresentation, knowing concealment of material facts
A2 — MED
Governance / Mismanagement
Conflicts of interest, self-dealing, reckless oversight
A1 — LOW
Structural / Valuation
Overpricing, business erosion, macro-driven issues
CAT B Evidence Quality
B3 — HIGH
Primary Research
Original site visits, municipal meeting records, proprietary field investigation
B2 — MED
Documentary
SEC filings, court records, regulatory documents, disclosed discrepancies
B1 — LOW
Analytical
Financial analysis, peer comps, pattern-based inference
CAT C Catalyst & Downside
C3 — HIGH
Hard Catalyst
Datable event with sized downside and explicit price target
C2 — MED
Soft Catalyst
Probable but undated — insider selling, backlog deterioration, deal credibility collapse
C1 — LOW
Thesis-Only
No clear trigger; long-duration short with no specific event
Active Score: A3 — Fraud / Deception B3 — Primary Research C2 — Soft Catalyst
Investment Thesis

BW's $2.4 billion deal appears fabricated with a RILY-controlled shell entity to conceal deteriorating fundamentals and engineer insider exit liquidity for BW's largest shareholder.

Base Electron — described by BW as an APLD “subsidiary” — was not incorporated until December 2025, a full month after the original deal was announced, and operates from RILY's own Santa Monica address with Bryant Riley serving as a director. APLD's simultaneous 8-K directly contradicts BW's characterization, describing Base Electron as “an independent company” with APLD holding only 10% equity. Strip out the Base Electron announcement and BW's 2025 bookings fell 27% year-over-year, backlog fell 14%, and forecasted Year-2 revenue collapsed 78% — a picture the deal appears designed to paper over while RILY's CEO liquidated $10.4 million in BW shares just weeks before the announcement that drove a 75% rally.

Core Allegations
🎭 Fraud — Misrepresentation

Fabricated Subsidiary Characterization

BW's 8-K asserts Base Electron is “a subsidiary of Applied Digital.” APLD's own simultaneous 8-K describes it as “an independent company” with APLD holding only 10% equity. One party has deliberately misrepresented the deal's structure — Wolfpack's money is on BW.

🔀 Governance — Concealed Conflict

RILY's Control of Counterparty Omitted

BW's press release announcing the deal concealed that Base Electron shares RILY's registered address, that Bryant Riley is a director, and that RILY — which has “significant influence” over BW — has every incentive to inflate BW's share price at Base Electron's eventual expense.

👻 Fraud — Phantom Entity

Counterparty Didn't Exist at Signing

Base Electron was not incorporated in Nevada until December 2025 — a full month after BW's stock-doubling announcement of the deal. Wolfpack poses the obvious question: who was the actual signatory to the original agreement, and why was Base Electron retroactively inserted?

🪤 Governance — Illusory Commitment

Guarantee Designed to Be Escaped

APLD's ~$435 million fixed-fee guarantee — the deal's only financial backstop — is automatically released if Base Electron goes public or raises $50 million independently. APLD makes no firm commitment to deploy BW's boilers on any specific project, using only the word “potentially.”

📉 Financial — Concealed Deterioration

Deal Masks a Collapsing Backlog

Ex-Base Electron, 2025 bookings fell 27% to $549.6M and backlog fell 14% to $423.6M. BW's Year-2 revenue forecast collapsed from $176.1M (2024 guidance) to just $38.2M (2025 guidance) — a 78% cliff Street consensus of 22.4% CAGR through 2027 appears not to reflect.

Competitive — Demand Fabrication

APLD Already Secures Grid Power; Needs No BW

Wolfpack's review of county commissioner minutes in South Dakota and Louisiana confirms APLD's active and prospective campuses rely on conventional utility agreements — not bespoke power generation. An APLD representative told Deuel County in June 2025: “There is enough power to supply everything.”

Financial Analysis

BW Year-2 Forecasted Backlog Revenue — Cliff Analysis

Forecasted revenue from existing backlog to be recognized in Year 2 — 2024 10-K (filed 3/31/25) vs. 2025 8-K (filed 3/4/26, Exhibit 99.3, pg 7)

2026 Forecast — per 2024 10-K $176.1M
2027 Forecast — per 2025 8-K $38.2M  −78% YoY

BW Bookings & Backlog: 2024 vs. 2025

Source: BW 8-K filed 3/4/26, Exhibit 99.3, pg 7. 2024 backlog is net of 2025 divestiture impact. Excludes Base Electron announcement contribution.

2024 Full-Year Bookings $751.4M
2025 Full-Year Bookings $549.6M  −27% YoY

2024 Year-End Backlog $495.2M
2025 Year-End Backlog $423.6M  −14% YoY
Key Individuals & Enforcement History
Name Role Issue Status
Bryant Riley CEO, BRC Group Holdings (RILY)
Director, Base Electron
Civil securities fraud suit Coan v. B. Riley Financial (C.D. Cal. 2:24-cv-00662); court refused full dismissal on Dec 12, 2025, finding scienter adequately pled against RILY and Riley personally. Previously orchestrated undisclosed backroom meeting with convicted fraudster Brian Kahn to structure FRG take-private. Sold $10.4M in BW stock at $9.00/share on Feb 11, 2026 to repay personal Axos Bank debt. Under Investigation
Brian Kahn Former CEO, Franchise Group (FRG) Pled guilty to conspiracy to commit securities fraud. Out on bond as of report date; sentencing expected April 2026 with up to five years potential imprisonment. RILY has reportedly filed a separate civil suit against Kahn for fraud arising from the FRG transaction. Wolfpack identifies the FRG pattern as a template for the current BW situation. Convicted
Wes Cummins CEO, Applied Digital (APLD)
Co-Founder, Base Electron
Described by Wolfpack as Bryant Riley's “pal.” APLD's own SEC filings directly contradict BW's deal characterization. APLD's track record includes a 500 MW Oklahoma project that appears to have been abandoned, an Iowa facility stalled by local opposition, and a Utah project downsized from 113.5 MW to 12.5 MW. Scrutiny
Dan Asher Investor — APLD Rescuer (2024) Took a substantial APLD stake in 2024 per SEC filings when APLD was in serious financial distress — immediately before APLD's CoreWeave-powered recovery. Wolfpack highlights his “impeccable timing” as a pattern of note in the RILY/APLD ecosystem, though no allegation of wrongdoing is made. Noted
Chronology of Events
Nov 4
2025

BW Announces 1 GW APLD Power Deal

Press release announces agreement to design and install one gigawatt of electric power for an APLD “AI Factory.” Delivery targeted “in 2028.” BW stock nearly doubles that week. Base Electron — the entity that will ultimately sign the deal — does not yet exist.

Dec
2025

Base Electron Incorporated in Nevada

Base Electron is registered a full month after the deal announcement. Its registered address matches RILY's Santa Monica headquarters — not APLD's. Bryant Riley and Wes Cummins are named as directors.

Jan 8
2026

Delivery Goalposts Begin Shifting

BW's limited notice to proceed announcement quietly shifts delivery language from “in 2028” to “by the end of 2028” — the first in a series of timeline dilutions. Wolfpack notes that the final announcement omits the timing reference entirely.

Feb 11
2026

Bryant Riley Sells $10.4M in BW Stock to Repay Personal Debt

Riley sells 1,155,382 BW shares at $9.00/share in a private transaction, disclosed via Form 4 and 13D/A on Feb 13. Proceeds used solely to repay debt owed to Axos Bank under a personal credit agreement. Wolfpack argues this sale presages the deal's use as exit liquidity engineering, occurring before a 75% rally triggered by the full notice to proceed.

Feb 26
2026

Rapides Parish, LA Board Meeting: Cleco Discusses Grid Agreement for APLD

At the England Airpark Board meeting, a Cleco (Louisiana electric utility) representative discusses a planned “electrical service agreement filed with the public service commission” for APLD's Louisiana project, with a projected duration of 15, 20, or 25 years — a conventional utility arrangement inconsistent with any need for BW's bespoke power generation.

Mar 4
2026

BW Announces Full $2.4B NTP — APLD Simultaneously Contradicts It

BW's 8-K calls Base Electron “a subsidiary of Applied Digital.” APLD's simultaneous 8-K calls it “an independent company” with APLD holding 10% equity. BW stock surges approximately 75% from March 3rd. BW's announcement contains no mention of RILY's backing of Base Electron or Bryant Riley's directorship.

Mar 12
2026

Wolfpack Publishes Short Report

Wolfpack Research publishes this 10-page report calling the deal a conflict-laden related-party scheme. Wolfpack holds a disclosed short position in BW and begins covering upon publication.

Company & Deal Profile
Babcock & Wilcox Enterprises Inc — BW US · NYSE
Stock Price at Report $14.76
Market Cap $1,925.4M
Rally Since Mar 3 +75%
Largest Shareholder RILY (24.7%)
Deal Claimed Value $2.4B
Fixed Fee Component $434.8M
Guarantee Escape $50M trigger
2025 Bookings $549.6M (−27%)
2025 Backlog $423.6M (−14%)
Street CAGR Est. 22.4% thru 2027
Industry Elec. Power Equipment
Report Pages 10
Key Players

Bryant Riley

CEO, BRC Group Holdings (RILY) · Director, Base Electron · BW's Largest Shareholder (24.7%)

Sold $10.4M in BW stock at $9.00/share on Feb 11, 2026 to repay personal Axos Bank debt — weeks before a deal announcement that drove a 75% rally. Named director of Base Electron, which shares RILY's headquarters address. Named defendant in civil securities fraud suit where scienter was found adequately pled. Wolfpack identifies him as architect of the FRG backroom deal with convicted fraudster Brian Kahn and argues the same pattern is repeating at BW.

Wes Cummins

CEO, Applied Digital (APLD) · Co-Founder, Base Electron

Described as Bryant Riley's “pal.” APLD's own regulatory filings directly contradict BW's characterization of the deal's structure. APLD's track record includes projects reportedly abandoned in Oklahoma, stalled in Iowa, and dramatically downsized in Utah. APLD makes no commitment to deploy BW's boilers on any specific current project.

Brian Kahn

Former CEO, Franchise Group (FRG) · RILY Associate

Pled guilty to conspiracy to commit securities fraud; awaiting sentencing April 2026 (up to five years). His undisclosed backroom deal with Bryant Riley — in which the two met privately to restructure FRG's take-private rather than continue purchasing its receivables — is described by Wolfpack as a template for RILY's current behavior around Base Electron.

Dan Asher

Investor · APLD Rescuer (2024)

Took a substantial stake in APLD per 2024 SEC filings when the company was in serious distress, just before its CoreWeave-powered recovery. Wolfpack credits him with bailing out APLD and notes his “impeccable timing,” flagging it as a recurring pattern in the RILY/APLD orbit without alleging specific wrongdoing.

Field Research — Primary Investigative Finding

“There is enough power to supply everything… The facility would need good reliable energy they buy from utilities.”

APLD representative, Deuel County (SD) Commissioner Meetings, April & June 2025 — Wolfpack's review of municipal meeting records in South Dakota and Louisiana confirms that APLD's active and prospective data center campuses rely on conventional grid agreements, directly undercutting any operational justification for BW's bespoke natural gas power generation.

Wolfpack Research — Conclusion

The Rally Appears Engineered: A Conflicted Shell Entity, a Dissolvable Guarantee, and a Deteriorating Business RILY Needed to Exit

▼ Short Position

BW's 75% stock rally appears built on a deal whose counterparty was incorporated retroactively, whose structure is directly contradicted by APLD's own filings, and whose guarantee is designed to evaporate the moment Base Electron raises $50 million. Strip out the noise and BW's bookings are down 27%, its Year-2 forecasted revenues have collapsed 78%, and field research from county commissioner meetings confirms APLD has no operational need for bespoke power generation on any current project. The Street's 22.4% CAGR consensus estimate through 2027 appears egregiously unsupported. The pattern — conflicted RILY transactions, backroom deal-making, and insider liquidation ahead of a manufactured catalyst — is one Wolfpack has documented before, from FaZe Clan to FRG, and it appears to be repeating at BW's expense.

Illusory Guarantee

APLD's ~$435M backstop dissolves automatically if Base Electron raises $50M or goes public — a trivially achievable threshold.

Phantom Counterparty

Base Electron incorporated a full month after the original deal announcement. The signatory to the original agreement remains unexplained.

Backlog Cliff

Year-2 revenue forecasts collapsed 78% YoY; Street consensus appears to have entirely ignored this deterioration.

APLD Grid Reliance

Municipal records confirm APLD's active and planned campuses secure power through conventional utility agreements, not BW boilers.

RILY Conflict of Interest

BW's 24.7% shareholder controls the counterparty and has a direct financial motive to inflate BW's share price.

Pre-Announcement Insider Sale

Riley sold $10.4M in BW stock to repay personal debt days before the full NTP announcement drove a 75% rally.

Financial Disclaimer

Please be advised that the reports on this website have been prepared by WPR,LLC, (“Wolfpack Research” or “WPR” or “we” or “us”). Wolfpack Research is under common control and affiliated with Wolfpack Capital Partners Manager, LLC (“Wolfpack Capital Partners”). Wolfpack Research is an online research publication that produces due diligence-based reports on publicly traded securities, and Wolfpack Capital Partners is an exempt reporting advisor that is not currently registered with U.S. Securities and Exchange Commission. None of our trading or investing information, including the Content, WPR Email, Research Reports and/or content or communication (collectively, “Information”) provides individualized trading or investment advice and should not be construed as such. You are reading a short-biased opinion piece. Obviously, we will make money if the price of the covered issuer stock declines. As of the time and date of each report, Wolfpack is short the securities of, or derivatives linked to, the securities of the subject issuer, unless otherwise stated in the report. Upon publication of each report, we intend to begin covering a substantial majority of our short positions. The Information represents an expression of our opinions, which we have based upon generally available information, field research, inferences and deductions through our due diligence and analytical processes. We do not provide “price targets,” although we may express our opinion of what the security is worth. To the best of our ability and belief, all information is accurate and reliable, and has been obtained from public sources. All expressions of opinion are subject to change without notice, and Wolfpack does not undertake to update or supplement any of the Information. You acknowledge and agree that use of Wolfpack Information is at your own risk. In no event will Wolfpack or any affiliated party be liable for any direct or indirect trading losses caused by any Information featured by and through the Wolfpack Offerings. You represent to WPR that you have sufficient investment sophistication to critically assess the Information. The Information made available by and through the Wolfpack Offerings is not a substitute for professional financial advice.