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Super Micro Computer Shares Jump 16% Following Delay in Financial Filing

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Super Micro Computer Reports Financial Results, Shares Surge

Super Micro Computer, a key player in the AI server market, saw its stock price surge by 16% following the timely filing of its financial results, which was crucial given recent scrutiny over its governance and reporting practices.

According to the company’s recent filing, its auditor, BDO, confirmed that the consolidated financial statements for the fiscal year ending June 30, 2024, “present fairly, in all material respects, the financial position of the Company,” aligning with U.S. generally accepted accounting principles. This acknowledgment was essential in restoring investor confidence after a series of challenges.

In addition to the fiscal year results, Super Micro also published audited financial data for the first two quarters of fiscal 2025, emphasizing that it had “regained compliance” with the Nasdaq’s reporting obligations, a vital milestone for the company.

For the fiscal year, Super Micro reported a remarkable increase in sales, which soared to $14.99 billion, up from $7.12 billion in 2023. The net income also saw a significant rise, reaching approximately $1.15 billion compared to nearly $640 million the previous year.

Despite these positive financial indicators, management highlighted the presence of material weaknesses in the company’s internal controls regarding financial reporting. These weaknesses included issues within the IT infrastructure, insufficient documentation for manual journal entries, and the need for better segregation of staff duties. To address these deficiencies, Super Micro plans to enhance its accounting staff and upgrade its information technology systems.

Super Micro warned that it still faces several risks, such as potential litigation, diminished credit ratings, and reputational damage linked to its late financial reports. The market response in recent months has been cautious; fears of a possible delisting from Nasdaq weighed heavily on the company as its stock had previously dropped by 48% year-over-year. The volatility extended through the immediate aftermath of the financial results announcement, with shares dipping by nearly 12% before stabilizing.

The company has been experiencing a surge in demand for its servers that utilize Nvidia graphics processing units, particularly in light of the AI boom ignited by applications like ChatGPT. However, the trajectory for Super Micro has been tumultuous. In the previous year, Hindenburg Research uncovered a short position against the firm, leading to postponed annual report releases and the resignation of its auditor due to governance issues.

In December, Super Micro made significant leadership changes by removing its chief financial officer, although an internal review found no evidence of misconduct. Recently, CEO Charles Liang expressed confidence that the company would meet the upcoming deadline of February 25 to file additional results with the U.S. Securities and Exchange Commission, which could play a pivotal role in regaining market trust.

Source
www.cnbc.com

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