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

Coupang (CPNG US) US

Consumer Discretionary

LightStream Research

Revenue growth has underperformed consensus expectations in all quarters since management decided to cut costs to ensure its long-term survival. The share price sank ~20% leading up to 4Q22 earnings and has dropped more than 10% since then to $12.86 per ADS. However, the valuation remains expensive compared to regional peers - CPNG still trades at an 80% premium to the second most expensive e-commerce name in the region. With the share price breaking the trend line, Oshadhi Kumarasiri sees the stock falling below last year’s bottom of $8.98 per ADS.

Edition: 156

- 17 March, 2023


Get alpha from 10-K filing season

New Constructs

The Journal of Financial Economics (see here) proves how New Constructs’ Robo-Analyst technology overcomes material shortcomings in legacy data firms to provide superior fundamental data, earnings models, and research. During the Real Earnings Season (Feb 14-Mar 18), the Robo-Analyst found 38,314 Core Earnings, balance sheet, and valuation adjustments with a combined value of $18.9trn.

American Airlines (AAL) - Losses still bigger than many realise. Earnings Distortions totalled $3.5bn (173% of GAAP earnings).
GlaxoSmithKline (GSK) - Growing Profits + Cheap Valuation = Very Attractive Rating. Core Earnings of $6.9bn > GAAP earnings of $4.4bn.
International Flavors & Fragrances - Why understated profits aren’t always a good investment.

In addition, material weaknesses in internal controls were identified at several stocks including CBRE Group, Coupang and SeaWorld.

Edition: 132

- 01 April, 2022