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      

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Logitech (LOGN SW) Switzerland

Technology

Forensic Alpha

Disconnected from reality - bullish on future demand, the company was comfortable building inventory ahead of sales in 2021, and it was a bet that paid off nicely. However, with the Christmas season over, inventories remain elevated even though growth in 2022 is likely to be far lower. What’s more, disclosure in the 10-Q reveals that management have made large non-cancellable purchase commitments that could lead to inventory rising even more. Shifting tech hardware in a slower demand environment may necessitate promotional activity. Forensic Alpha’s price checks suggest this process may already be under way.

Edition: 128

- 04 February, 2022