Tempus AI, Inc. (TEM)

Spruce Point Capital Management · 2025-05
arc beats above · slides in the middle · loops below · scroll → 9 LOOPS
SETUP TENSION ANALYSIS EVIDENCE RESOLUTION APPENDIX
HOVER FOR DETAILS · CLICK A SLIDE FOR FULLSCREEN · STEP 5
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Deck intelligence map

5
coverage by narrative range · generated from this deck JSON

Slide inventory

76
every slide · same image gating as the playbook
01
Slide 1
The slide uses a storm metaphor with bubbles containing stock tickers (INWK, HMK, TEM, GRPN) and exchange names (NASDAQ, NYSE).front_matter
Open slide detailBeat · Situation & Context
02
other
Open slide detailBeat · Situation & Context
03
The slide uses a comparison table to frame the current target (TEM) by associating it with past successful short targets.cite_precedent
Open slide detailBeat · Situation & ContextLoop · Precedent
04
front_matter
Open slide detailBeat · Situation & Context
05
Spruce Point Capital Management branding.front_matter
Open slide detailBeat · Situation & Context
06
Uses a numbered list with red flag icons to denote risk areas.diagnose_problem
Open slide detailBeat · Problem & Complication
07
The slide uses a classic activist short-seller report structure, combining a strong headline with a summary of key pillars (AI substance, management/board integframe_problem
Open slide detailBeat · Solution & Approach
08
The slide uses a narrative-heavy approach to expose potential fraud or financial engineering in corporate partnerships.expose_contradiction
Open slide detailBeat · Solution & Approach
09
The slide uses a red border to emphasize the critical nature of the content.expose_contradiction
Open slide detailBeat · Solution & Approach
10
The slide uses a yellow background for the main content area, typical of Spruce Point activist decks.summarize
Open slide detailBeat · Solution & Approach
11
The slide uses a yellow background box to highlight the core thesis of the activist short report.summarize
Open slide detailBeat · Solution & Approach
12
Spruce Point Capital Management branding (tree logo).transition
Open slide detailBeat · Evidence & Proof
13
The slide uses a narrative structure to undermine the credibility of the founders by linking past behavior to current concerns at Tempus AI.expose_contradiction
Open slide detailBeat · Evidence & ProofLoop · Pattern Hunter
14
Uses red underlining and a red callout box to emphasize the missing disclosure.expose_contradiction
Open slide detailBeat · Evidence & ProofLoop · Pattern Hunter
15
The slide uses a 'villain critique' narrative style to link specific individuals to repeated patterns of financial misconduct.compare_peers
Open slide detailBeat · Evidence & ProofLoop · Pattern Hunter
16
Uses direct quotes to highlight the CEO's promotional rhetoric.expose_contradiction
Open slide detailBeat · Evidence & ProofLoop · Pattern Hunter
17
Uses a circular diagram to imply a closed-loop financial relationship.expose_contradiction
Open slide detailBeat · Evidence & ProofLoop · Pattern Hunter
18
Uses a visual callout to highlight the missing information.expose_contradiction
Open slide detailBeat · Evidence & ProofLoop · Pattern Hunter
19
Uses a quote from Leonsis to contrast with the SEC's findings of round-tripping fraud.expose_contradiction
Open slide detailBeat · Evidence & ProofLoop · Pattern Hunter
20
Uses a combination of narrative text, screenshots of corporate bios, and legal document excerpts to build a case of deception.expose_contradiction
Open slide detailBeat · Evidence & ProofLoop · Pattern Hunter
21
The slide uses a 'guilt by association' narrative, connecting the current Tempus Audit Committee members to past governance failures at another company.expose_contradiction
Open slide detailBeat · Evidence & ProofLoop · Pattern Hunter
22
The slide uses a 'guilt by association' narrative, focusing on the timing of Barris's departure relative to the disclosure of financial irregularities.expose_contradiction
Open slide detailBeat · Evidence & ProofLoop · Pattern Hunter
23
Uses red underlining to draw attention to specific incriminating text segments.expose_contradiction
Open slide detailBeat · Evidence & ProofLoop · Pattern Hunter
24
transition
Open slide detailBeat · Evidence & Proof
25
The slide uses a combination of SEC filing screenshots and a stacked bar chart to highlight the discrepancy between the company's branding and its actual revenuexpose_contradiction
Open slide detailBeat · Evidence & ProofLoop · Myth Buster
26
Uses a before-after framing to highlight management's history of misleading investors.expose_contradiction
Open slide detailBeat · Evidence & ProofLoop · Myth Buster
27
Uses a before-and-after comparison of software screenshots to expose a product flaw.expose_contradiction
Open slide detailBeat · Evidence & ProofLoop · Myth Buster
28
Uses screenshots from the company's website and roadshow video to demonstrate a lack of basic data integrity.expose_contradiction
Open slide detailBeat · Evidence & ProofLoop · Myth Buster
29
The slide uses visual callouts to highlight specific data errors (patient name mismatch and date discrepancy) within a software interface screenshot.expose_contradiction
Open slide detailBeat · Evidence & ProofLoop · Myth Buster
30
The slide uses a screenshot of a Glassdoor review with specific text highlighted in blue to emphasize the 'messy and incomplete' data claim.expose_contradiction
Open slide detailBeat · Evidence & ProofLoop · Myth Buster
31
Spruce Point Capital Management branding.transition
Open slide detailBeat · Evidence & Proof
32
Highlights the specific covenant language in yellow text.expose_contradiction
Open slide detailBeat · Evidence & ProofLoop · Iceberg
33
Uses a 'smell test' argument to frame the financial provision as suspicious.expose_contradiction
Open slide detailBeat · Evidence & ProofLoop · Iceberg
34
The slide uses a red-bordered callout box to highlight the core thesis and a table to provide chronological evidence of the relationship's decline.expose_contradiction
Open slide detailBeat · Evidence & ProofLoop · Iceberg
35
Uses a callout box to explain the accounting logic (Level 3 assets) and points to the financial tables.expose_contradiction
Open slide detailBeat · Evidence & ProofLoop · Iceberg
36
The slide uses a 'guilt by association' narrative structure, common in activist short reports.expose_contradiction
Open slide detailBeat · Evidence & ProofLoop · Iceberg
37
The slide uses a table to show the evolution of the AstraZeneca-Tempus agreement over three iterations, emphasizing the lack of meaningful financial growth.expose_contradiction
Open slide detailBeat · Evidence & ProofLoop · Iceberg
38
Uses a visual comparison of two payment flows to illustrate the accounting maneuver.expose_contradiction
Open slide detailBeat · Evidence & ProofLoop · Iceberg
39
Uses a flow diagram and a table to illustrate circular/related-party capital flows.expose_contradiction
Open slide detailBeat · Evidence & ProofLoop · Iceberg
40
The slide uses a 'villain' framing by questioning the CAO's role and the redaction of the GSK signatory.expose_contradiction
Open slide detailBeat · Evidence & ProofLoop · Iceberg
41
The slide uses a flow diagram and a summary table to illustrate the circular flow of funds.expose_contradiction
Open slide detailBeat · Evidence & ProofLoop · Iceberg
42
Spruce Point Capital Management branding (tree logo).transition
Open slide detailBeat · Evidence & Proof
43
The slide uses a 'cookie jar' metaphor to describe the accounting practice.expose_contradiction
Open slide detailBeat · Evidence & ProofLoop · Aha Moment
44
The slide uses a screenshot of a Google AI Overview as an authoritative source to challenge the target company's accounting.expose_contradiction
Open slide detailBeat · Evidence & ProofLoop · Aha Moment
45
Uses red boxes and arrows to highlight specific data discrepancies in executive compensation tables.expose_contradiction
Open slide detailBeat · Evidence & ProofLoop · Aha Moment
46
The slide uses a table to contrast consistent historical reporting against a single 'Not Disclosed' entry.expose_contradiction
Open slide detailBeat · Evidence & ProofLoop · Aha Moment
47
The slide uses a waterfall-style calculation to bridge the gap between reported TCV and the estimated TCV, highlighting a 'hidden' reduction.expose_contradiction
Open slide detailBeat · Evidence & ProofLoop · Aha Moment
48
The slide uses a waterfall-style logic to bridge from reported TCV to an adjusted core TCV figure.quantify_opportunity
Open slide detailBeat · Evidence & ProofLoop · Aha Moment
49
transition
Open slide detailBeat · Evidence & Proof
50
Uses a 'bridge' logic to show that core business is declining despite headline revenue growth.expose_contradiction
Open slide detailBeat · Evidence & ProofLoop · Tale Two Worlds
51
The slide uses a table to highlight the shrinking percentage of long-term deferred revenue relative to total deferred revenue.expose_contradiction
Open slide detailBeat · Evidence & ProofLoop · Tale Two Worlds
52
The slide uses a line chart for historical data and a bar chart for recent growth to frame the company's narrative.expose_contradiction
Open slide detailBeat · Evidence & ProofLoop · Tale Two Worlds
53
The slide uses a table to contrast reported SG&A line items against implied cloud storage costs, suggesting a potential accounting or operational inconsistency.expose_contradiction
Open slide detailBeat · Evidence & ProofLoop · Tale Two Worlds
54
The slide uses a combination of narrative text and a financial table to argue that the company is reducing its cloud storage usage.expose_contradiction
Open slide detailBeat · Evidence & ProofLoop · Tale Two Worlds
55
The slide highlights a potential accounting manipulation and governance issue regarding Scott Gottlieb's dual board roles.expose_contradiction
Open slide detailBeat · Evidence & ProofLoop · Tale Two Worlds
56
frame_problem
Open slide detailBeat · Evidence & Proof
57
The slide highlights a valuation anomaly (low EV/Sales multiple) for Ambry Genetics compared to peers like Exact Science, Veracyte, and GeneDx.compare_peers
Open slide detailBeat · Evidence & ProofLoop · Benchmark Gap
58
The slide highlights a specific code (81479) as an outlier in a table of top 10 codes, using it to frame a narrative of potential fraud or aggressive billing prexpose_contradiction
Open slide detailBeat · Evidence & ProofLoop · Benchmark Gap
59
The slide uses a combination of bar charts and callout metrics to show the correlation between CPT code usage and financial performance.expose_contradiction
Open slide detailBeat · Evidence & ProofLoop · Benchmark Gap
60
The slide uses a yellow highlight for Ambry to visually distinguish it as the subject of the critique.expose_contradiction
Open slide detailBeat · Evidence & ProofLoop · Benchmark Gap
61
Uses a press release screenshot to highlight the company's own marketing language as the sole basis for their 'breakthrough' claim.expose_contradiction
Open slide detailBeat · Evidence & ProofLoop · Benchmark Gap
62
The slide uses a yellow callout box to frame the study as a self-serving validation tool for the company's commercial strategy.cite_precedent
Open slide detailBeat · Evidence & ProofLoop · Benchmark Gap
63
The slide uses a comparison framework to challenge the necessity of concurrent testing, arguing that reflex testing is more efficient.compare_peers
Open slide detailBeat · Evidence & ProofLoop · Benchmark Gap
64
The slide uses a yellow callout box to frame the argument against the company's policy.expose_contradiction
Open slide detailBeat · Evidence & ProofLoop · Benchmark Gap
65
Uses a table to contrast pre- and post-2019 protocols and a quote to highlight the company's stated rationale.expose_contradiction
Open slide detailBeat · Evidence & ProofLoop · Benchmark Gap
66
The slide uses a combination of a dual-axis combo chart (indexed data) and a detailed data table to bridge the gap between public disclosures and estimated actuanalyze_data
Open slide detailBeat · Evidence & ProofLoop · Benchmark Gap
67
transition
Open slide detailBeat · Evidence & Proof
68
Uses a before-after framing to highlight a contradiction in the company's narrative regarding their product's nature.expose_contradiction
Open slide detailBeat · Evidence & ProofLoop · Before After
69
The slide uses a before-and-after comparison to suggest unethical business practices by the company.expose_contradiction
Open slide detailBeat · Evidence & ProofLoop · Before After
70
This is a classic 'thesis headline' slide used by Spruce Point Capital Management to anchor the investment thesis.summarize
Open slide detailBeat · Impact & Next Steps
71
The table uses a 'Hype-AI' vs 'Diagnostics' segmentation to frame the peer group.compare_peers
Open slide detailBeat · Impact & Next StepsLoop · Benchmark Gap
72
Uses red boxes and arrows to visually connect the reduction in share counts for specific entities.expose_contradiction
Open slide detailBeat · Impact & Next StepsLoop · Benchmark Gap
73
Includes callouts to Bloomberg and Yahoo Finance data sources and critical commentary on specific line items.show_valuation_bridge
Open slide detailBeat · Impact & Next StepsLoop · Benchmark Gap
74
The slide uses a contrast between the analyst consensus (Buy) and the activist's bearish thesis to frame the stock as a poor risk/reward.preempt_rebuttal
Open slide detailBeat · Impact & Next StepsLoop · Benchmark Gap
75
The table highlights that Tempus AI's valuation multiples (EV/Revenues, EV/Gross Profit) are generally higher than the averages of its medical diagnostic peers.compare_peers
Open slide detailBeat · Impact & Next StepsLoop · Benchmark Gap
76
The slide uses a sum-of-the-parts (SOTP) valuation approach to derive an equity value, then adjusts for debt, JV interests, and cash to arrive at a per-share prshow_valuation_bridge
Open slide detailBeat · Impact & Next StepsLoop · Benchmark Gap