{
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  "docSlug": "9abaa7a9bbfc",
  "documentTitle": "Lasertec Corporation (6920)",
  "authorId": "58_Scorpion_Capital",
  "authorName": "Scorpion Capital",
  "documentKindSlug": "activist-deck",
  "documentKindLabel": "Activist deck",
  "sourceTypeSlug": "short_seller",
  "sourceTypeLabel": "Short seller",
  "presentationDate": "2024-06-05 00:00:00",
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  "pageNumber": 61,
  "pageCount": 334,
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  "nextPage": 62,
  "slideType": "expose_contradiction",
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  "density": "balanced",
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  "notes": "Uses accounting equations to demonstrate the ripple effect of financial manipulation.",
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  "slideHref": "/slides/019dd923-622c-750b-8b9a-26b63f68bb16/61",
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  "deckAnchorHref": "/decks/019dd923-622c-750b-8b9a-26b63f68bb16#slide-61",
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        "x": 0.65,
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      },
      "kind": "callout",
      "text": "損益計算書での純利益増によって、貸借対照表では株主資本の一部である内部留保が増大する。",
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      "kind": "diagram",
      "text": "貸借対照表: 資産 = 負債 + 株主資本",
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      },
      "kind": "diagram",
      "text": "損益計算書: 収入 - 費用 + 営業外収益 - 営業外費用 = 純利益",
      "attrs": null,
      "subkind": "process",
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      },
      "kind": "paragraph",
      "text": "一般的な不正会計では……\n① 収入の“虚構”\n② 誇大に計上した利益\n上記2点のどちらか、あるいは両方が関わる。多くの不正企業は損益計算書上で純利益を誇大に計上し、それに合わせて貸借対照表上で株主資本の一部である内部留保を誇大に計上する。しかし、バランスシート（貸借対照表）は、「バランス（釣り合い）」が必須条件となる。\nしたがって、上記のような不正会計を行う場合……\n① 総資産を誇大に計上する\n② 負債を過少に計上する\n③ 株主資本で内部留保以外の項目を過少に計上する\n……上記のいずれかの対応が必要になる。つまり、複式簿記によって、損益計算書、貸借対照表、キャッシュルロー計算書は有機的につながっている。どこかの項目を人為的に操作すれば、その影響は他のどこかの項目に、必然的に表れる。",
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      "kind": "source-note",
      "text": "出典：スコーピオン・キャピタルによる推定及び分析",
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      "kind": "title",
      "text": "レーザーテックの詐欺は一般的な不正会計と同様だ。財務諸表上のいずれかの項目を偽れば、他の項目に影響が出る。複式簿記の制約条件も要因の一つだ。",
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      "position": 1,
      "objective": "To expose technical issues with Lasertec's products",
      "structure": "Setup the Question -> Build Suspense -> The Big Reveal",
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