Super Micro Computer: Still Too Many Issues To Reckon With (Archive)

SMCI’s accounting woes, capital raise risks, and customer losses overshadow seemingly fair valuations.

Super Micro Computer: Still Too Many Issues To Reckon With (Archive)

This 5-Minute Pitch was originally published on Seeking Alpha before the launch of the Hunting Alphas website. It is shared here to showcase my previous work and track record. New 5-Minute Pitches published on this site will not be disseminated anywhere else.

Elevator Pitch

  • Fundamentals deterioration and balance sheet quality are a concern as the company has net debt, negative cash flows, and is losing business from key customers such as NVIDIA.
  • Super Micro Computer's private capital raise is likely to occur at a discount to market price, putting further pressure on the stock.
  • SMCI's new auditor BDO (after the resignation of EY) has a patchy record with an audit deficiency rate of 86% in 2023, according to the Public Company Accounting Oversight Board.
  • Valuations are near fair value, but the reliability of such analysis is undermined when the integrity of financial statement reporting is under question.
  • A sideways rollover period is likely in the technical charts of SMCI vs. SPX500.

Read the full article here.

Disclosures and Disclaimers

Past performance ≠ future results. Not investment advice. See full Disclaimer.