Key TakeawaysThe S&P 500 added 0.2% on Monday, Dec. 2, as tech, communication, and consumer discretionary stocks helped the index build on last week's record close.Super Micro Computer shares skyrocketed after the server maker said an independent review committee found no evidence of accounting wrongdoing.Natural gas prices slipped, pressuring shares of pipeline operator Targa Resources and others in the natural gas industry. Major U.S. equities indexes were mixed as December trading began, with many househ ...

文章核心观点 - 人工智能服务器制造商Supermicro在经历了一系列负面事件后，完成了特别委员会的审查，并计划采取一系列措施以恢复投资者信心 [3][8][9] 公司面临的挑战 - 短卖方Hindenburg Research发布了一份严厉的报告，指控Supermicro的财务存在会计红线、未披露的关联方交易以及违反美国出口禁令的产品发货 [5] - Supermicro宣布推迟向美国证券交易委员会（SEC）提交年度10-K报告，称需要额外时间审查其“内部控制”，暗示可能未遵守会计规则和法规 [5] - 美国司法部（DOJ）似乎对此感兴趣，据报道正在调查一名举报人提出的指控 [5] - Supermicro面临被纳斯达克交易所摘牌的风险 [5] - 审计公司安永（Ernst & Young）在准备公司审计时辞职，原因是与管理层在内部控制和财务报告方面存在分歧 [6] - Supermicro无法提交其最新的季度报告，原因是持续的挑战 [6] - 这些事件导致投资者信心丧失，股价大幅下跌 [7] 特别委员会的审查结果 - 特别委员会由审计委员会成员、独立法律顾问和法务会计公司组成，调查了指控，未发现管理层或董事会有不当行为，审计委员会独立行事 [8] - 特别委员会未发现违反美国出口法律的证据，并认为Supermicro现有的关联方披露是充分的 [9] - 特别委员会发现内部控制存在某些“疏漏”，特别是审计委员会和审计师未被告知某些前雇员的重新聘用计划 [9] - 特别委员会提出了多项建议，Supermicro计划采纳这些建议 [9] 公司计划采取的措施 - 聘请新的首席财务官（CFO） [9] - 任命首席会计官，以增加会计标准和监督的额外层次 [9] - 任命首席合规官，与CFO分开 [9] - 任命总法律顾问并扩大其法律部门 [9] 投资者反应 - 投资者对报告结果表示欢迎，Supermicro股价上涨 [10] 未来展望 - 尽管取得了进展，但Supermicro仍需完成一系列步骤，包括招聘高管、加强内部控制以防止未来“疏漏”，并结束这一黑暗篇章 [11] - 投资者应预期过去几个月的极端波动将继续，直到Supermicro完成推荐步骤 [12]

Shares of Super Micro Computer (SMCI 30.73%), the ailing artificial intelligence (AI) server maker, were surging today after the company finally gave investors a favorable update from its independent special committee.The report from Supermicro, which has been through a series of financial reporting setbacks, offered some good news and helped boost investor confidence.As a result, the stock was up 15.6% as of 10:23 a.m. ET. Supermicro gets some good newsIn a press release this morning, the company said that ...

Key TakeawaysSuper Micro Computer said an independent review of its accounting practices found no wrongdoing.The computer server maker added that concerns raised by its former auditor "were not supported by the facts."The report also called for David Weigand to be replaced as CFO, and the board is in the process of doing so. Shares of Super Micro Computer (SMCI), or Supermicro, soared roughly 20% to lead S&P 500 gainers Monday after the troubled computer server maker announced an investigation found no mis ...

Charles Liang, CEO of Super Micro Computer Inc., during the Computex conference in Taipei, Taiwan, on June 5, 2024.Super Micro Computer surged more than 14% after a special committee ruled that it found "no evidence of misconduct" at the embattled AI server maker, and appointed a new chief accounting officer."The evidence reviewed by the Special Committee did not raise any substantial concerns about the integrity of Supermicro's senior management or Audit Committee, or their commitment to ensuring that the ...

About this content About Oliver Haill Oliver has been writing about companies and markets since the early 2000s, cutting his teeth as a financial journalist at Growth Company Investor with a focusing on AIM companies and small caps, before a few years later becoming a section editor and then head of research. He joined Proactive after a couple of years freelancing, where he worked for the Financial Times Group, ITV, Press Association, Reuters sports desk, the London Olympic News Service, Rugby World Cup ...

文章核心观点 - Super Micro Computer (SMCI) 在过去三个月经历了股价大幅波动，主要由于短卖报告、审计问题和纳斯达克退市警告等一系列负面事件 [1][2][3] 公司近期问题 - 公司于8月底遭遇Hindenburg Research的短卖报告，指控其存在广泛的会计违规行为 [2] - 随后公司延迟提交10-K报告，并被美国司法部调查 [2] - 公司收到纳斯达克退市警告，并在9月延迟提交第一季度10-Q报告 [2] - 公司审计师Ernst & Young辞职，导致公司无法提交完整的第一季度报告 [2] - 公司股价在11月15日跌至17.25美元的日内低点，较短卖报告前下跌69% [2] 公司近期进展 - 公司聘请了新的审计师BDO USA，并向纳斯达克提交了合规计划，股价从低点上涨92% [3] - 公司表示预计将提交10-K报告，但无法预测具体时间 [9] 新审计师问题 - 新审计师BDO USA自身面临监管问题，例如去年因未能正确核实2018年审计中的收入计算而被罚款200万美元 [4] - 公共公司会计监督委员会的审计质量报告显示，BDO在2020年和2021年的审计中分别有54%和53%存在重大错误 [5] - BDO的挑战可能引发对Supermicro未来报告的质疑，且无法消除Ernst & Young辞职的影响 [6] 纳斯达克合规问题 - 公司仍未满足纳斯达克上市规则，11月20日再次收到纳斯达克的不合规通知 [7] - 公司独立特别委员会原定于11月15日提交的内部治理改进报告延迟，未提供安抚信息 [8] 财务重述可能性 - 公司可能面临财务重述，Hindenburg的报告指控公司存在渠道填充、不完整销售确认和内部会计控制缺失等问题 [10] - 管理层与Ernst & Young之间的财务分歧可能很深，导致审计师辞职 [11] - 公司财务报告的长期延迟可能表明其会计问题广泛存在 [12] 投资建议 - 公司股价可能再次下跌，因为尚未解决导致股价暴跌的原始问题 [13] - 投资者应谨慎对待，直到公司会计不当行为的更多信息明朗化 [13]

公司介绍 - Super Micro Computer Inc. (NASDAQ: SMCI) 在2023年8月股票拆分后，股价从35.69美元开始迅速上涨 [1] 分析师介绍 - Justin Ward 是 De Ward Markets 的 CEO，也是《从股票中获利：三波理论》的作者 [1] - De Ward Markets 提供美国和全球指数、股票和加密货币的近、中、长期分析 [1] - 公司提供两种主要服务：Market Tracker 和 Before The Bell 会员服务 [1] - Market Tracker 每周更新，为会员提供 De Ward 覆盖市场的未来价格走势图 [1] - Before The Bell 会员服务包括一个实时论坛，会员可以在此互动，同时 De Ward 提供视频分析，涵盖潜在的市场动向和重大公告，如财报和经济数据发布 [1] - De Ward Markets 的宏观未来价格分析在 Seeking Alpha 上独家发布，使公司的分析透明地面向金融界 [1]

During a generally quiet period in the market – Thanksgiving – one deeply troubled stock made an unexpectedly large downward move – Super Micro Computer (NASDAQ: SMCI).Specifically, around 8:30 AM EST on November 29, SMCI shares plunged 10% within minutes, only to partially rebound and form something of a cup-and-handle pattern, leading them to their press time price near $32, per the data retrieved from Robinhood (NASDAQ: HOOD) on Friday.SMCI stock November 29 sudden drop. Source: RobinhoodThough there is ...

In this video, I will cover recent updates regarding Super Micro Computer (SMCI -7.76%). Watch the short video to learn more, consider subscribing, and click the special offer link below.*Stock prices used were from the trading day of Nov. 27, 2024. The video was published on Nov. 29, 2024. ...