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Super Micro Computer faces 'accounting manipulation' allegations from Hindenburg research, stock drops 5%

Super Micro Computer, a server manufacturer with notable gains fr... Read More
Super Micro Computer (SMCI.O), a server manufacturer, faced allegations from short-seller Hindenburg Research on Tuesday, claiming the company engaged in "accounting manipulation."

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The news caused Super Micro's stock to drop by approximately 5 per cent in early trading hours. The company has not yet responded to requests for comment on the matter.

Super Micro's close partnership with Nvidia (NVDA.O), a major player in the chip industry, has enabled the company to quickly release servers equipped with AI chips.

This has positioned Super Micro as one of the top beneficiaries of the growing generative artificial intelligence trend. The company's stock has seen a significant surge, nearly doubling in value this year after more than tripling in 2022, surpassing even Nvidia's performance, as reported by Reuters.

According to Hindenburg Research, their investigation uncovered evidence of undisclosed related party transactions and non-compliance with export controls, among other concerns.

The short seller's findings were based on interviews with former high-ranking employees, industry experts, and an examination of customers, litigation, and corporate records. However, news agency Reuters was unable to independently confirm the claims made in the report.
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Hindenburg has been at the forefront of several high-profile short seller attacks over the past year, significantly impacting the targeted companies. The firm's campaigns have led to substantial declines in the stock prices of Indian conglomerate Adani Group's companies and investment firm Icahn Enterprises.

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