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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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      "kind": "callout",
      "text": "Warning: By Oatly's own admission, it manufactures “oat base” which is turned into a final product. However, its current accounting does not track “work in progress”. Yet clearly, before Oatly converted to IFRS to go public, Oatly did track “work in progress”, and described using the FIFO method for inventory.",
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      "kind": "callout",
      "text": "Warning: By Oatly's own admission, it manufactures \"oat base\" which is turned into a final product. However, its current accounting does not track \"work in progress\".",
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      "text": "Why No Mention of FIFO Accounting? 2.12. Inventories: Raw materials and finished goods are stated at the lower of cost and net realizable value...",
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      "text": "Source: F-1 SEC Registration document",
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      "text": "IPO Reporting: Where Is Work In Progress Inventory Represented By Oat Base Before Converted To Final Products? 17. Inventories table with 2020/2019 data.",
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