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  "documentTitle": "Oatly Group AB (OTLY)",
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  "authorName": "Ben Axler",
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  "presentationDate": "2021-07-14 00:00:00",
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      "text": "Warning: We observe periods of large divergence in revenue and accounts receivable growth rates at Oatly. This is a classic sign of potential accounting shenanigans and is often cited as a top red flag to predict accounting scandals.",
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      "text": "We observe periods of large divergence in revenue and accounts receivable growth rates at Oatly. This is a classic sign of potential accounting shenanigans and is often cited as a top red flag to predict accounting scandals.",
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      "text": "Accounts Receivables/Sales: 730.5%",
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      "text": "\"We have identified and are currently reviewing certain customer transactions for which revenue was recognized and reported in the consolidated financial statements of Stratus Technologies International, S.à r.l. for fiscal 2004 and the first quarter of fiscal 2005... the consolidated financial statements... should not be relied upon as an accurate reflection of our financial results for these periods.\" — Stratus Technologies",
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      "text": "Source: Companieshouse UK filings for 2017-2018 converted at average historical SEK rates, F-1 Registration Statement for 2019-2020.",
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      "text": "Accounts Receivable Growth Diverging From Sales Growth",
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