EVENTS:   The Roaring 2020s or a Rerun of the 1970s? - Edward Yardeni/Yardeni Research - 24 Mar 26   Best Equity Short Ideas Conference Call 13 - Thomas Chanos/Badger Consultants & Dr. Aaron Fletcher/Bios Research & Jonathan Telgener/Channel Dynamics & Ed Steele/Iron Blue Financials & John Zolidis/Quo Vadis Capital & Mark Hiley/The Analyst - 26 Mar 26     ROADSHOWS: Chinese Equity Ideas & Channel Checks Across 50 sub-sectors - Don Ma /Horizon Insights   •   London   23 - 27 Mar 26       Long Short European Equity Research - Harry Grist /The Analyst   •   New York   26 Mar 26       Fundamental US Healthcare Short Ideas - Dr Elliot Favus /Favus Institutional Research   •   London   27 - 27 Mar 26      
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Fortnightly Publication Highlighting Latest Insights From IRF Providers

Company Research

DSV (DSV DC) Denmark

Industrials

Iron Blue Financials

Following publication of its FY25 annual report, Iron Blue increases their DSV score by 4 points to 33/60 (top decile and fertile grounds for shorting), reflecting 1) more cost strip outs; 2) increased use of provisions accounting; 3) Schenker acquisition accounting (principally around general and bad debtor provisions fair value adjustments and possible future PPE sale & leasebacks); 4) increased pension deficit (including when adjusting for a high liabilities discount rate); 5) another doubling of whistleblower cases and deteriorated health & safety performance & target; and 6) a rise in the rate of employee unionisation to 41% from 30%.

Edition: 230

- 20 February, 2026


Investor Idea Event highlights several exciting opportunities

Revelare Partners

Revelare hosted a Buyside Event in London where long theses were shared for the following companies: DSV based on an acquisition of Schenker; BFF Bank on an upcoming regulatory approval from The Bank of Italy; Adyen beating consensus estimates; DO & CO lapping capex investments and seasonality; Carvana transitioning to a growth stock with potential for 500% upside; and FTAI Aviation stock doubling from growth and execution. A short thesis was also presented for Edenred which focused on accounting issues and tech disintermediation. Please contact us if you would like to discuss any of these ideas in more detail.

Edition: 199

- 15 November, 2024


DSV (DSV DC) Denmark

Industrials

Iron Blue Financials

An Iron Blue score of 30/60 is top quartile (fertile ground for shorting). Red flags include elevated stripped out restructuring costs and acquisition (GIL) fair value adjustments. There is also an expanded gap between headline net debt and Iron Blue’s preferred calculation method (factoring +DKK0.6bn y/y, restricted cash +DKK0.9bn y/y). Trade receivables days outstanding have fallen to a decade low (50 vs. decade range of 56-73 days), leaving risk of mean reversion. Governance red flags include a non-independent board & committees as well as an unusual CEO variable pay approach (share options based and pay-out on EBIT/TSR/ESG rather than EPS, cashflow or ROI).

Edition: 154

- 17 February, 2023