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  "docSlug": "4ee8cca82f1a",
  "documentTitle": "Oatly Group AB (OTLY)",
  "authorId": "54_Spruce_Point_Capital",
  "authorName": "Ben Axler",
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  "sourceTypeSlug": "short_seller",
  "sourceTypeLabel": "Short seller",
  "presentationDate": "2021-07-14 00:00:00",
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  "pageNumber": 70,
  "pageCount": 124,
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  "notes": "Uses a job posting screenshot as evidence of internal accounting practices.",
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      "kind": "callout",
      "text": "Warning: A recent job posting references “timely verification of production posting to ensure proper finished and semi-finished inventory is reported”. We interpret semi-finished as work-in-process inventory. Why does Oatly now claim to have semi-finished inventory when its external financial reporting does not include it?",
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      "kind": "callout",
      "text": "“Semi-Finished” Inventory sounds like work-in-process inventory. Why isn’t this reported externally?",
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      "kind": "callout",
      "text": "Why does Oatly now claim to have semi-finished inventory when its external financial reporting does not include it?",
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      "kind": "disclaimer",
      "text": "Source: Oatly job posting, Ogden, UT Plant Assistant Controller (since filled). Another Supply Chain Analyst Job also references semi-finished inventory",
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      "kind": "title",
      "text": "Two Sets of Inventory Books: Internal vs. External Reporting?",
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