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

IBM (IBM)

Technology

MYST Advisors

Accounting games create illusion of earnings growth - IBM is “misleading” investors into believing the company is growing EBIT at a considerable pace following the spin-off of its IT services business, Kyndryl Holdings. The perception of growth in the RemainCo has been the primary driver of the stock’s material outperformance. However, “real” EPS power is more like ~$8/share and applying IBM’s long-term average ~10x P/E multiple results in a TP of $80 (45% downside).

Edition: 152

- 20 January, 2023