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

Delivery Hero (DHER GR) Germany

Consumer Discretionary

Iron Blue Financials

Following publication of the company’s FY24 annual report, Iron Blue’s DHER score of 30/60 remains top decile and fertile grounds for shorting. Stripped out costs remained elevated and materially exceeded FY24’s €48m PBT adj, while capitalisations expanded to 28% of total FY24 R&D expense from 20% in FY23. There were 2 changes to the group’s contingent liabilities disclosure: 1) a significant increase in the range of potential financial penalties from investigations into the legal status of riders to €440m-€770m; and 2) a new claim against Glovo Spain from Just Eat alleging unfair practices. Iron Blue also notes a reduction in Woowa’s goodwill impairment test margin assumption to 23% from 30% (albeit offset by a higher growth expectation).

Edition: 213

- 13 June, 2025


Delivery Hero (DHER GR) Germany

Communications

Iron Blue Financials

An Iron Blue score of 31/60 (+1 Y/Y) is top quartile (fertile ground for shorting). Red flags include: 1) High and expanding levels of stripped out restructuring, share based payment, legal and other one-off costs. 2) Increased gap between headline net debt and Iron Blue’s preferred calculation. 3) A rising interest burden with expensive debt replacing cheap debt. 4) Increased legal liabilities. 5) Sub-optimal governance, including a non-independent board and unusual executive remuneration incentives. 6) Additional risks from inflation, litigation, interest rates and Ukraine.

Edition: 161

- 26 May, 2023


Delivery Hero (DHER GR) Germany

Communications

Arete Research

Playing to the crowd - DHER has exited Japan and Germany and pledged to focus on reaching profits by 4Q22E. Arete believes management is looking to shore-up its equity value while eyeing its next acquisition target (Just Eat Takeaway would be Arete’s preferred choice). The stock is trading at its lowest multiple since IPO even though sales in 2H21 will be 4x higher than 1H20 and DHER is well positioned to sustain high growth (36% sales CAGR until ’25, 18% until ’30). TP €170 (+120% upside) based on blending a DCF until ’30 and a 10x ‘23E EV/Gross Profit multiple.

Edition: 127

- 21 January, 2022