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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Securitas (SECUB SS) Sweden

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Iron Blue Financials

Following publication of the company's FY23 annual report, Iron Blue increases their SECUB score from 23/60 to 26/60 (now top quartile / fertile grounds for shorting). This reflects: 1) Sustained elevated stripped out costs. 2) Trade receivables days outstanding compressed at a decade low. 3) One third of debt scheduled to mature during FY24. 4) Sizeable fair value adjustments applied to Stanley Security’s balance sheet. 5) A new contingent liability concerning a US government investigation. 6) Another increase in the rate of employee injuries.

Edition: 191

- 26 July, 2024