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

Silgan (SLGN)

Consumer Discretionary

Gradient Analytics

SLGN has been added to Gradient’s Greatest Concerns List due to a variety of fundamental and earnings quality issues including: 1) A myriad of top-line headwinds that may pressure sales in 2H23. 2) A relative spike in accounts receivable (surge in 2Q23 represents a marked departure from seasonal norms). 3) Inventory levels have diverged from near-term demand estimates (and appears to be aging unfavourably). 4) Unusual surge in prepaid expenses may represent another margin headwind. 5) SLGN trades at a premium to peers across a wide array of both trailing and forward-looking valuation metrics.

Edition: 171

- 13 October, 2023