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Slide 1
American Tower (AMT)American Tower (AMT) · Carson C. Block
Research note Short seller 2 hits
03
The slide uses two charts to demonstrate that acquisition costs per site are trending upward while operating profit margins are volatile and trending downward, supporting the thesis that AMT's growth is driven by overpaying for assets.American Tower (AMT) · Carson C. Block
Research note Short seller Beat · Expose ContradictionLoop · Aha Moment2 hits
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This is a text-heavy research note page focusing on forensic accounting and management credibility.American Tower (AMT) · Carson C. Block
Research note Short seller Beat · Expose ContradictionLoop · Aha Moment2 hits
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This is a research note page focusing on forensic accounting and corporate governance critique.American Tower (AMT) · Carson C. Block
Research note Short seller Beat · The MonsterLoop · Aha Moment2 hits
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The slide uses direct quotes from a conference call and financial analysis to highlight a discrepancy in valuation multiples.American Tower (AMT) · Carson C. Block
Research note Short seller Beat · The MonsterLoop · Aha Moment2 hits
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Includes analysis of AMT's purchase price allocation and reconciliation with Central Bank of Brazil records.American Tower (AMT) · Carson C. Block
Research note Short seller Beat · The MonsterLoop · Aha Moment2 hits
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The slide focuses on the governance history of AMT, specifically highlighting the roles of CEO Jim Taiclet and EVP William 'Hal' Hess during the 2006 backdating scandal.American Tower (AMT) · Carson C. Block
Research note Short seller Beat · The MonsterLoop · Aha Moment2 hits
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The slide critiques the accounting treatment of tower assets, specifically questioning why they remain on the balance sheet despite being sold.American Tower (AMT) · Carson C. Block
Research note Short seller Beat · The MonsterLoop · Aha Moment2 hits
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The slide uses a 'fraud-exposure' or 'expose_contradiction' narrative to challenge the company's reported financial metrics.American Tower (AMT) · Carson C. Block
Research note Short seller Beat · The StruggleLoop · Iceberg2 hits
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The slide uses a stacked bar chart to decompose the value of tower acquisitions into PP&E, Customer Relationship, Network Location, and Goodwill components to identify 'lending' behavior.American Tower (AMT) · Carson C. Block
Research note Short seller Beat · The StruggleLoop · Iceberg2 hits
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The slide functions as a critical summary of the company's international strategy, framing it as value-destructive and misleading to investors.American Tower (AMT) · Carson C. Block
Research note Short seller Beat · The StruggleLoop · Iceberg2 hits
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This appears to be a page from a forensic accounting or short-seller research report highlighting inconsistencies in financial reporting.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Struggle2 hits
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The slide highlights specific line-item mismatches between cash flow statements and balance sheets, suggesting potential financial reporting errors or manipulation.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Struggle2 hits
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This appears to be a continuation of a sentence from a previous page, likely part of a financial disclosure or methodology section.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Struggle2 hits
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The slide uses red boxes to highlight specific figures in the tables that are being compared for contradiction.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Struggle2 hits
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The slide uses a forensic accounting approach to identify inconsistencies in financial reporting.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Struggle2 hits
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The slide uses a 'villain critique' style to highlight discrepancies between public announcements and actual project outcomes.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The StruggleLoop · Cost Of Inaction2 hits
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The slide uses a forensic accounting approach to question the transparency of Olam's capital spending, specifically targeting the 'unattributed capex' figure.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The VictoryLoop · Cost Of Inaction2 hits
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Includes a footnote referencing the valuation firm Oludemi Jagun Dosumm & Co.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The VictoryLoop · Cost Of Inaction2 hits
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Uses aerial and ground-level photography to document site transformation.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The VictoryLoop · Cost Of Inaction2 hits
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The slide uses a red box to highlight specific columns in the purchase price allocation table. It contrasts the acquisition value with the prior carrying value.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The VictoryLoop · Cost Of Inaction2 hits
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Includes a redacted section in the table and a critical narrative regarding Olam's acquisition accounting practices.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The VictoryLoop · Cost Of Inaction2 hits
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The slide uses a highly critical, investigative tone, labeling the subject 'Chief' and highlighting financial discrepancies and legal allegations.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The VictoryLoop · Cost Of Inaction2 hits
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Includes a quote from Randal Rahal regarding SK Foods.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Victory2 hits
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The slide serves as a critical investigation into Olam's due diligence and post-acquisition management of SK Foods.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Victory2 hits
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The slide uses investigative reporting to highlight discrepancies between management's public narrative and the underlying operational and historical financial reality.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Victory2 hits
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The chart is missing data points despite the axis labels.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Victory2 hits
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The slide serves as a case study in poor due diligence, specifically focusing on the QCH acquisition and the subsequent loss of water rights from Twynam.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Victory2 hits
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The text discusses the time value of money and legal recovery risks for bondholders in Olam's international operations.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Victory2 hits
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Form BOE-305-AH (S1) REV. 6 (2-06). Contains handwritten applicant details and property valuation figures.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Victory2 hits