EVENTS:   Best Equity Short Ideas Conference Call 12 - Zach Shannon/Corto Capital Advisors & Craig Huber/Huber Research Partners & Thomas Beevers /Forensic Alpha & Ed Steele/Iron Blue Financials & Bill Campbell/Paragon Intel - 12 Nov 25   Will AI Deflate the World? Macro Lessons from Three Industrial Revolutions and China - Manoj Pradhan/Talking Heads Macro - 13 Nov 25     ROADSHOWS: Forest Products Sector Equity and Commodity Research With Expertise in Distressed Debt - Kevin Mason /ERA Research   •   London   12 - 14 Nov 25       Buyside to Buyside Forum and Expert Calls across TMT, Consumer, Healthcare and Fintech - Andrew Peters /Revelare Partners   •   London   17 - 19 Nov 25       Fundamental US Healthcare Short Ideas - Dr Elliot Favus /Favus Institutional Research   •   London   17 - 19 Nov 25      

Fortnightly Publication Highlighting Latest Insights From IRF Providers

Company Research

AK Medical Holdings (1789 HK)

Healthcare

Gradient Analytics

Thesis playing out - volume-based procurement has crushed two of AK’s largest segments and AK now expects Spinal and Trauma products to suffer the same fate during 2022. The company has reorganised its segment reporting as it tries to obscure the declines in its key applications. Longer payment terms continue to benefit sales as growth in aged accounts accelerated in 2H21. AK also increased its inventory by double digits y/y even as sales collapsed. The dividend payout has been reduced by 37.5%. The shares are down 46% since Gradient's initiation but further downside is anticipated.

Edition: 135

- 13 May, 2022