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

New accounting and governance red flags

Forensic Alpha

Forensic Alpha is a machine intelligence system that is able to scan through a company's filings, extracting relevant accounting and governance data. Their technology works by translating unstructured data found in the notes to the accounts and governance disclosures into structured data. They then process that data, searching for the presence of common red flags that are known to be indicators of weak fundamentals and / or imminent problems. 147 new company filings were processed in the past week across Europe. 29 companies saw significant new red flags. While this report focuses on Nordex (Contract Assets, Ageing of Receivables, Related Party Transactions), other stocks highlighted include Hellenic Telecommunications, Ubisoft, Merck KGaA and Hapag-Lloyd.

Edition: 187

- 31 May, 2024


Nordex (NDX1 GR)

Energy

Forensic Alpha

Papering over the cracks - longer-term earnings power is being overestimated creating a compelling short opportunity. Forensic Alpha’s 15-page report focuses on the wind turbine manufacturer's lack of development spend vs. competitors and how the growth of Chinese manufacturers puts it at a competitive disadvantage. Furthermore, following the release of Nordex's annual report, Forensic Alpha’s MI system flags several accounting issues / assigns the company the maximum risk score.

Edition: 136

- 27 May, 2022