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

WPP (WPP LN) UK

Communications

Huber Research Partners

Doug Arthur comments on UK media reports suggesting Accenture and WPP have held preliminary talks about a potential transaction. The timing aligns with WPP’s appointment of Baiju Shah - Accenture Song’s former Chief Strategy Officer - to lead its struggling digital agency, AKQA. While ACN has rapidly built the world’s largest digital marketing platform (pre the planned merger of Omnicom and Interpublic), WPP remains challenged, with its stock near 20-year lows, FCF yield close to 16% and a 4x EBITDA multiple. Doug acknowledges the scepticism around a deal, but a buy-low strategy on WPP would quickly catapult ACN atop a consolidating industry. Stranger things have happened.

Edition: 216

- 25 July, 2025


WPP (WPP LN) UK

Communications

Iron Blue Financials

Following publication of its FY24 annual report, Iron Blue increases their WPP score by 3pts to 30/60 (now top decile; fertile grounds for shorting). This reflects: 1) Higher stripped out costs (41% of PBT adj vs. 30% in FY23). 2) Re-expansion of the gap between accrued income and deferred income after narrowing the previous two years. 3) Another fall in balance sheet bad debtor impairment provisions. 4) Compression of trade receivables. 5) Reduced disclosures in several areas following change of auditor. 6) Moderated CEO LTIP ROCE and FCF targets.

Edition: 210

- 02 May, 2025


WPP (WPP LN) UK

Communication Services

Iron Blue Financials

Iron Blue increased WPP's score to 27/60 (newly top quartile). This is a reflection of: 1. Bad debtor impairment provisioning ending FY23 at a decade low; 2. A new contingent liability disclosure relating to India tax audits; and 3. Whistleblower cases jumping +65% yoy. These factors more than offset the reduction in accrued income on WPP’s balance sheet. Stripped out one-off costs (mainly restructuring and asset impairments) remained elevated at 30% of PBT adj. Iron Blue is watchful about the potential for changes in accounting approach with the FY24 replacement of Deloitte as auditor following their >2 decade tenure. Of particular interest is £3.2bn accrued income on WPP’s balance sheet.

Edition: 188

- 14 June, 2024


WPP (WPP LN) UK

Communications

Huber Research Partners

Teams up with Nvidia to use generative AI to produce advertising at scale - Doug Arthur continues to like the moves of the new management at WPP, who are quietly right sizing the company, vastly improving the balance sheet and feeding interesting growth initiatives. This new partnership, among other facets, should allow WPP to replace costly aspect of ad production with an AI approach potentially vastly reducing time to market as well as costs. At Doug’s TP of £12.50 (45% upside), the stock would be trading at 6.7x estimated 2024 EBITDA and 11.3x adjusted EPS as well as 9x FCF.

Edition: 162

- 09 June, 2023


ITV plc (ITV)

Communications

Iron Blue Financials

A score of 27/60 is top quartile overall (fertile ground for shorting) and joint highest (with WPP) in Ed Steele’s Media sector coverage. Accounting red flags include management discretion within revenue recognition, elevated levels of stripped out costs, possible net debt adjustments (restricted cash, earnouts, contingent liabilities), JV related party transactions and use of non-GAAP headline measures. Ed notes several areas where disclosure could be improved, including the segmental split, amortisation charge and contingent liabilities. He also highlights that eleven of management’s fifteen principal risks were deemed to have increased yoy.

Edition: 145

- 30 September, 2022


WPP (WPP LN) UK

Communications

Huber Research Partners

A simpler WPP is a stronger WPP - laser-focused around faster growth end markets including ecommerce, retail media and tech. WPP has already raised guidance twice this year, almost completed an £800m buyback and increased the interim dividend by 20%. In addition, a ‘Transformation’ programme is on track to deliver £300m in operational savings. Management’s new full-year guide still implies a significant slowdown in H2 despite it being WPP's seasonally stronger part of the year. Furthermore, there has been no indication that large accounts have plans to cut spending. Douglas Arthur expects forecasts to be beaten this year and next. TP £11.00 (50% upside).

Edition: 143

- 02 September, 2022