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  "documentTitle": "Super Micro Computer, Inc. (SMCI)",
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      "text": "We find that recent changes in balance sheet debt are deviating materially from changes in debt through the cash flow statement.",
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      "text": "In the context of SMCI's cash interest expense exceeding its reported interest expense on the income statement, we evaluate SMCI's debt for further anomalies. We find that recent changes in balance sheet debt are deviating materially from changes in debt through the cash flow statement.",
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      "text": "Source: SMCI SEC filings and Spruce Point Analysis",
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      "text": "Large Recent Deviations Between Balance Sheet Debt And Cash Flow Statement",
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