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

Solutions 30 (S30 FP)

Technology

TT Equity Research

No surprise that management continues to be unable to find an anchor shareholder - no doubt they are hoping for a full acquisition to help extricate themselves from the mess that has been created, but Teun Teeuwisse suspects that any interested party will come to the same conclusion that he has: 1) Real cash generation is non-existent. 2) Net debt is materially different from the net cash reported - normalising trade working capital alone increases debt by €153m, normalised VAT and social securities adds another €55m. 3) The equity is almost worthless - €54.3m or €0.51 per share vs. current share price of €5.30.

Edition: 135

- 13 May, 2022


Solutions 30 (S30 FP)

Technology

TT Equity Research

Solutions 30 continues where it left-off: manipulating results and hiding debt. Teun Teeuwisse still sees zero equity value. HY21 results have been reviewed but not audited. Management claim strong revenue growth and stable profitability in H1 2021, but do not be fooled by their attempts to deceive the market. Cash generation is non-existent and the 'net cash' position is nonsense. S30 has a serious debt problem.

Edition: 121

- 15 October, 2021


Solutions 30 (S30 FP)

Technology

When too much success leads to suspicion - concerns remain despite the firm’s strong rebuttals of the accusations made by short-sellers. In particular, the non-certification of its accounts by EY has seriously undermined its credibility. French small caps specialist Julien Onillon forecasts a 30% drop in EPS in 2022 (vs. consensus forecasts for a 40% increase). He values the stock at 5.5 euros (35% downside). A short video outlining Julien's thesis can be found here.

Edition: 119

- 17 September, 2021


Solutions 30 (S30 FP)

Technology

TT Equity Research

Stock craters as the company’s auditor refuses to sign off on accounts - Teun Teeuwisse who specialises in finding high conviction European short ideas can add S30 to his growing list of successful calls which also features Steinhoff and Aryzta. Teun’s research on S30 had previously flagged several accounting concerns including how inflated cash flows and understated debt suggested serious liquidity issues. Following this week's news, the shares now appear to be worthless.

Edition: 111

- 28 May, 2021