slides · global inventory
Fraud Exposure
Framework collection for the active corpus filters, with each row opening the slide detail view.
Matching slides 6,793
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Framework
5,011-5,040 of 6,793
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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90
The slide argues that the unexplained volatility in gross margin is a sign of corporate malfeasance.Lasertec Corporation (6920) · Scorpion Capital
Activist deck Short seller 1 hit
98
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
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
114
The slide presents a Q&A format highlighting a technical failure in Lasertec's product that creates operational inefficiency for customers.Lasertec Corporation (6920) · Scorpion Capital
Activist deck Short seller 1 hit
115
The slide uses a Q&A format to validate claims about equipment instability and the necessity of high-intensity on-site support.Lasertec Corporation (6920) · Scorpion Capital
Activist deck Short seller 1 hit
117
The slide uses a Q&A format and direct quotes from former field engineers to substantiate claims of equipment failure.Lasertec Corporation (6920) · Scorpion Capital
Activist deck Short seller 1 hit
120
The slide uses a Q&A format to highlight technical limitations and performance issues.Lasertec Corporation (6920) · Scorpion Capital
Activist deck Short seller 1 hit
121
The slide uses red boxes to highlight specific phrases in the LinkedIn job descriptions that point to systemic maintenance issues.Lasertec Corporation (6920) · Scorpion Capital
Activist deck Short seller 1 hit
124
The slide uses a series of Q&A excerpts from former employees and industry experts to build a case against the reliability of the product.Lasertec Corporation (6920) · Scorpion Capital
Activist deck Short seller 1 hit
125
The slide uses ASML's own conference presentation to contrast their high performance (96% availability, >1 year lifetime) against Lasertec's reported low performance (60% availability, few weeks lifetime).Lasertec Corporation (6920) · Scorpion Capital
Activist deck Short seller 1 hit
127
The slide presents qualitative evidence from industry experts to undermine the credibility of the subject company's technology.Lasertec Corporation (6920) · Scorpion Capital
Activist deck Short seller 1 hit
133
The slide presents a Q&A format to highlight a recurring technical and financial burden (contamination leading to $1M+ annual replacement costs).Lasertec Corporation (6920) · Scorpion Capital
Activist deck Short seller 1 hit
139
The slide uses a Q&A format with a former KLA executive to highlight technical failures (particle generation) and high costs of the Sumitomo product.Lasertec Corporation (6920) · Scorpion Capital
Activist deck Short seller 1 hit
141
The text claims Lasertec rebranded an Isteq light source as 'Urashima' to falsely claim internal development.Lasertec Corporation (6920) · Scorpion Capital
Activist deck Short seller 1 hit
143
Uses visual evidence (product photos) to prove a rebranding deception.Lasertec Corporation (6920) · Scorpion Capital
Activist deck Short seller Beat · Conclusion and call to action1 hit
144
The slide includes a red circle highlighting the 'In-house' claim, which the activist deck author is refuting.Lasertec Corporation (6920) · Scorpion Capital
Activist deck Short seller Beat · Conclusion and call to action1 hit
145
The slide uses historical evidence (2013 presentation, 2016 paper) to debunk a claim of innovation.Lasertec Corporation (6920) · Scorpion Capital
Activist deck Short seller Beat · Conclusion and call to action1 hit
146
The slide uses a screenshot of a LinkedIn post to expose the contradiction between the company's public marketing and the historical reality of their licensing agreement.Lasertec Corporation (6920) · Scorpion Capital
Activist deck Short seller Beat · Conclusion and call to action1 hit
147
The slide uses a side-by-side comparison of a patent document and a marketing brochure to expose a contradiction in product originality.Lasertec Corporation (6920) · Scorpion Capital
Activist deck Short seller Beat · Conclusion and call to action1 hit
149
The slide presents a Q&A transcript as evidence of a corporate deception regarding product origins.Lasertec Corporation (6920) · Scorpion Capital
Activist deck Short seller Beat · Conclusion and call to action1 hit
150
The slide presents a Q&A format to highlight a discrepancy between public corporate announcements and internal/field-level knowledge regarding the origin of the 'Urashima' light source.Lasertec Corporation (6920) · Scorpion Capital
Activist deck Short seller Beat · Conclusion and call to action1 hit
151
The slide uses a Q&A format to highlight evasive answers from a consultant regarding Lasertec's product timeline.Lasertec Corporation (6920) · Scorpion Capital
Activist deck Short seller 1 hit
152
The slide uses a Q&A format to document insider testimony regarding equipment performance and maintenance practices.Lasertec Corporation (6920) · Scorpion Capital
Activist deck Short seller 1 hit
163
The slide contrasts a product announcement with expert skepticism regarding its actual shipment status and technical readiness.Lasertec Corporation (6920) · Scorpion Capital
Activist deck Short seller 1 hit
164
The slide highlights a discrepancy between Lasertec's marketing claims and the technical depth of their published research.Lasertec Corporation (6920) · Scorpion Capital
Activist deck Short seller 1 hit