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  "documentTitle": "Lasertec Corporation (6920)",
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  "authorName": "Scorpion Capital",
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  "presentationDate": "2024-06-05 00:00:00",
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  "notes": "The slide highlights a specific accounting anomaly where finished goods inventory is consistently reported as zero, suggesting potential manipulation.",
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      "text": "レーザーテックの棚卸資産についてのトリックは非常に大胆かつ単純なので、見破ることはむずかしくない。",
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      "text": "レーザーテックの棚卸資産についてのトリックは非常に大胆かつ単純なので、見破ることはむずかしくない。同社の10億ドルにも上る棚卸資産高は仕掛品、原材料及び貯蔵品が100%を占める。完成品は0%だという...",
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      "text": "出典：スコーピオン・キャピタルによる推定及び分析、S&P Capital IQによるデータ、レーザーテックの財務情報開示",
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      "text": "四半期連結貸借対照表の抜粋",
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