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  "documentTitle": "Boot Barn Holdings, Inc. (BOOT)",
  "authorId": "54_Spruce_Point_Capital",
  "authorName": "Spruce Point Capital Management",
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  "sourceTypeLabel": "Short seller",
  "presentationDate": "2024-05-08 00:00:00",
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  "pageNumber": 43,
  "pageCount": 89,
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  "nextPage": 44,
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  "notes": "Highlights the addition of 'estimating future sales price' and the pluralization of 'adjustments' in the FY 2023 10-K.",
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  "slideHref": "/slides/019dd923-622c-750b-8b99-8051f14c9865/43",
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      "kind": "callout",
      "text": "Spruce Point observes that BOOT's last 10-K revised language around management's judgement in estimating future sales price and auditing adjustments (plural emphasis) to inventories for obsolescence.",
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      "kind": "source-note",
      "text": "Source: BOOT FY21, FY22 and FY23 10-K",
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      "kind": "table",
      "text": "Comparison of CAM descriptions for FY 2021, FY 2022, and FY 2023.",
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      "kind": "title",
      "text": "Language Change To Critical Audit Matter Involving Inventory Is Suspicious In Context",
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      "evidence": "Highlighting suspicious changes in audit disclosures to imply potential manipulation.",
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      "matchId": "8135bc76-a4b1-4993-af3f-27229b39206b",
      "evidence": "Analysis of BOOT's container imports and inventory",
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