slides · global inventory
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63
The slide uses historical financial data to illustrate how accounting manipulation (hiding losses via goodwill/investments) manifests in balance sheet ratios.Lasertec Corporation (6920) · Scorpion Capital
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64
キャッシュ変換率の低さを不正の兆候として指摘する論理構成。Lasertec Corporation (6920) · Scorpion Capital
Activist deck Short seller Loop · The Reveal1 hit
65
The slide argues that revenue growth is being driven by the drawdown of deferred revenue rather than new business, supported by a line chart and a data table.Lasertec Corporation (6920) · Scorpion Capital
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66
会計不正のメカニズム（棚卸資産の過大計上と売上原価の過少計上）を説明し、それを裏付けるための時系列チャートを提示。Lasertec Corporation (6920) · Scorpion Capital
Activist deck Short seller Loop · The Reveal1 hit
67
The slide argues that the rapid growth in inventory is a red flag for potential accounting fraud, specifically referencing the relationship between income statements and balance sheets.Lasertec Corporation (6920) · Scorpion Capital
Activist deck Short seller Loop · The Reveal1 hit
69
The table compares 2019-2023 EBIT margins and LTM figures, showing Lasertec's margin growth from 28% to 41%.Lasertec Corporation (6920) · Scorpion Capital
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70
The table ranks companies by EBIT margin, with Lasertec at the top. Data sourced from S&P Capital IQ.Lasertec Corporation (6920) · Scorpion Capital
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71
Data presented in two tables: Gross Margin (粗利益率) and Net Margin (純利益率).Lasertec Corporation (6920) · Scorpion Capital
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74
The slide uses two tables (one in JPY, one in USD) to demonstrate that dividend payouts are consuming a significant portion of free cash flow, forcing the company to borrow despite high reported profits.Lasertec Corporation (6920) · Scorpion Capital
Activist deck Short seller Loop · The Reveal1 hit
75
The slide uses financial ratios to challenge Lasertec's 'fab-lite' strategy claims.Lasertec Corporation (6920) · Scorpion Capital
Activist deck Short seller Loop · The Reveal1 hit
76
棚卸資産の急増がACTISの発売時期と重なることを指摘している。Lasertec Corporation (6920) · Scorpion Capital
Activist deck Short seller Loop · The Reveal1 hit
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The red boxes highlight the period starting in 2019, which the author links to the launch of the ACTIS extreme ultraviolet equipment.Lasertec Corporation (6920) · Scorpion Capital
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78
レーザーテックが両指標で突出していることを強調する比較表。Lasertec Corporation (6920) · Scorpion Capital
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79
The slide highlights an outlier in inventory turnover metrics compared to industry peers.Lasertec Corporation (6920) · Scorpion Capital
Activist deck Short seller Loop · The Reveal1 hit
80
レーザーテック（赤）が他社（黒・グレー・青）と比較して突出していることを強調する比較チャート。Lasertec Corporation (6920) · Scorpion Capital
Activist deck Short seller Loop · The Reveal1 hit
82
The slide title mentions 'Gross Profit Margin' (売上総利益率) but the content is entirely about inventory (棚卸資産).Lasertec Corporation (6920) · Scorpion Capital
Activist deck Short seller 1 hit
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The slide highlights a specific accounting anomaly where finished goods inventory is consistently reported as zero, suggesting potential manipulation.Lasertec Corporation (6920) · Scorpion Capital
Activist deck Short seller 1 hit
84
The slide highlights a discrepancy in financial reporting practices between Lasertec and its peers.Lasertec Corporation (6920) · Scorpion Capital
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85
The slide uses photographic evidence to contradict the company's official financial reporting regarding inventory composition.Lasertec Corporation (6920) · Scorpion Capital
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86
The slide uses a combination of a bar chart showing inventory/sales ratio and a screenshot of the official press release regarding the auditor change to build a case for potential accounting irregularities.Lasertec Corporation (6920) · Scorpion Capital
Activist deck Short seller 1 hit
87
The slide uses excerpts from 10K filings to show that auditors are flagging inventory valuation as a 'critical audit matter' due to management judgment, implying potential risk despite no explicit fraud findings.Lasertec Corporation (6920) · Scorpion Capital
Activist deck Short seller 1 hit
89
The slide maps specific accounting fraud allegations to their corresponding SEC complaint text.Lasertec Corporation (6920) · Scorpion Capital
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The slide argues that the unexplained volatility in gross margin is a sign of corporate malfeasance.Lasertec Corporation (6920) · Scorpion Capital
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The slide presents a 'villain' narrative by highlighting potential accounting irregularities (lack of inventory write-downs) and market demand failure.Lasertec Corporation (6920) · Scorpion Capital
Activist deck Short seller 1 hit
99
The slide uses two distinct valuation methods (inventory/sales ratio and inventory/total assets ratio) to calculate a potential impairment loss of approximately 63-66%.Lasertec Corporation (6920) · Scorpion Capital
Activist deck Short seller 1 hit
100
The slide argues that Lasertec's inventory inflation masks a massive potential impairment that would wipe out a significant portion of historical profits and retained earnings, comparing the scale to the Toshiba accounting scandal.Lasertec Corporation (6920) · Scorpion Capital
Activist deck Short seller 1 hit
101
The slide acts as a technical appendix to a previous slide that introduced the first two methods.Lasertec Corporation (6920) · Scorpion Capital
Activist deck Short seller 1 hit
102
The text claims the company has a market cap of $23B despite having no functional product.Lasertec Corporation (6920) · Scorpion Capital
Activist deck Short seller 1 hit
103
The slide uses a Q&A format to highlight technical flaws in the light source technology.Lasertec Corporation (6920) · Scorpion Capital
Activist deck Short seller 1 hit
105
The slide uses a technical diagram to argue that the specific mechanism described in a patent/paper inevitably leads to equipment contamination.Lasertec Corporation (6920) · Scorpion Capital
Activist deck Short seller 1 hit