Corpus coverage

319,975 slides

319,974 are described (100%), so the treemap can explain the corpus instead of just counting files.

Total slides
319,975
Described
319,974
Pending
1

Slide type composition

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Slide collection

116,881-116,940 of 319,975

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17
The slide uses financial data tables to challenge the company's stated accounting practices regarding margin accounts.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The StruggleLoop · The Reveal1 hit
18
Includes a visual metaphor of a house of cards branded with Olam's logo.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The StruggleLoop · The Reveal1 hit
19
The chart shows a cash burn of S$1.6 billion and a requirement for S$4.6 billion in refinancing.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The StruggleLoop · The Reveal1 hit
20
The slide presents a conservative model of Olam's debt obligations and liquidity requirements, highlighting a high risk of financial distress.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The StruggleLoop · The Reveal1 hit
21
Includes a roller coaster illustration symbolizing the precarious nature of the company's debt situation.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Struggle1 hit
22
The slide presents a critical investment thesis regarding Olam's operational sustainability.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Struggle1 hit
23
The slide uses a table to demonstrate that while EEGs are a small percentage of revenue, they represent a significant portion of net profit, challenging the company's public narrative.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Struggle1 hit
24
This is a page from a research report (likely Muddy Waters or similar short-seller report) exposing Olam's contradictory statements regarding government subsidies.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Struggle1 hit
25
The slide discusses the volatility and regulatory risks associated with government grants, specifically EEGs in Nigeria and grant income in Gabon.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Struggle1 hit
26
Uses the Enron 'black box' analogy to frame Olam's investment risk.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Struggle1 hit
27
This page is a text-heavy research note detailing why Olam is difficult to model, citing analyst estimate variance and opaque accounting practices.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Struggle1 hit
28
The slide uses a table to compare analyst estimates against management guidance to expose poor modeling practices.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Struggle1 hit
29
The slide uses financial data to highlight lack of correlation and volatility, suggesting aggressive accounting or transfer pricing.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Struggle1 hit
30
Discusses accounting standards (IFRS/GAAP fair value hierarchy) and specifically flags Level 3 derivatives as susceptible to management manipulation.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Struggle1 hit
31
The text discusses the reclassification of Level 2 to Level 3 derivatives and its impact on the net asset position.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Struggle1 hit
32
Critique of accounting practices regarding fair value model assumptions and their impact on reported earnings.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Struggle1 hit
33
The slide uses a skeptical tone to challenge management's explanations for accounting discrepancies, framing them as potential indicators of fraud or incompetence.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Struggle1 hit
34
This is a page from an activist short-seller report (Muddy Waters on Olam) detailing accounting inconsistencies.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Struggle1 hit
35
This page appears to be part of a larger investigative research report (Muddy Waters style).Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Struggle1 hit
36
This page is part of a larger investigative report (Muddy Waters Research) alleging financial manipulation.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Struggle1 hit
37
This slide is part of a larger research note (Muddy Waters report on Olam). It uses forensic accounting analysis to identify discrepancies.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Struggle1 hit
38
The slide highlights specific line-item mismatches, suggesting potential financial reporting irregularities.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Struggle1 hit
39
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 Struggle1 hit
40
The slide highlights specific line items where financial adjustments should have impacted net income or balance sheet items but did not, suggesting potential accounting irregularities.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Struggle1 hit
41
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 Struggle1 hit
42
The slide highlights a significant unexplained difference of S$1.0 billion in FY2011 COGS.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Struggle1 hit
43
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 Struggle1 hit
44
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 Struggle1 hit
45
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 Struggle1 hit
46
The slide argues that Olam recognizes future income as current profit, drawing a parallel to Enron's accounting.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Struggle1 hit
47
The slide highlights a specific reclassification of office equipment into biological assets in the 2009 AR.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Struggle1 hit
48
The slide highlights a suspicious accounting reclassification of assets and its impact on income statements.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Struggle1 hit
49
The text uses strong, emotive language ('degenerate gambler', 'delude others') to characterize management's financial strategy.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Struggle1 hit
50
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 Inaction1 hit
51
The slide uses a forensic accounting approach to identify discrepancies in financial reporting.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The VictoryLoop · Cost Of Inaction1 hit
52
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 Inaction1 hit
53
This slide serves as a forensic accounting critique of Olam's acquisition practices.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The VictoryLoop · Cost Of Inaction1 hit
54
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 Inaction1 hit
55
The slide uses a combination of corporate reporting excerpts and investigative field interviews to build a case of asset obsolescence.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The VictoryLoop · Cost Of Inaction1 hit
56
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 Inaction1 hit
57
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 Inaction1 hit
58
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 Inaction1 hit
59
Page 59 of 133Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The VictoryLoop · Cost Of Inaction1 hit
60
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 Inaction1 hit
61
Includes a screenshot of a financial table with a 'Certified' stamp overlay and a table showing negative cash balances.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Victory1 hit
62
The slide presents two tables: 'Crown Flour Mills Cash Flows' and 'CFM Cash Balances'.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Victory1 hit
63
Includes production estimates based on 280 days of operation per year.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Victory1 hit
64
Includes a quote from Randal Rahal regarding SK Foods.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Victory1 hit
65
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 Victory1 hit
66
The slide details the racketeering and fraud at SK Foods, providing context for Olam's acquisition strategy.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Victory1 hit
67
The slide focuses on the discrepancy between the bankruptcy liquidation process and the subsequent accounting treatment of the acquired assets.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Victory1 hit
68
The slide uses two tables to contrast book value vs. assessed value, suggesting Olam may have manipulated asset valuations.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Victory1 hit
69
This appears to be a continuation of a sentence from a previous page.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Victory1 hit
70
The slide highlights a significant discrepancy between assessed property values and company-claimed values, alongside qualitative reports of unprofessional management.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Victory1 hit
71
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 Victory1 hit
72
The chart is missing data points despite the axis labels.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Victory1 hit
73
The text appears to be an excerpt from a larger research document or report.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Victory1 hit
74
The charts appear to be missing their data series (lines/bars) in the provided image, showing only axes and labels.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Victory1 hit
75
The slide uses a critical tone to highlight management's failure to execute on synergies and the questionable nature of their acquisitions.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Victory1 hit
76
The slide features a specific line item in a financial table that explicitly labels a depreciation adjustment as a 'fudge'.Olam International Ltd. (SGX:O32) · Carson Block
Research note Short seller Beat · The Victory1 hit