Super Micro’s Nasdaq Listing on the Brink: A Second Delisting Looms?

Super Micro Computer, Inc. (SMCI.US) facesa critical deadline: Monday, November 18th. The company, which has already delayed its annual report for months, must submit a plan to regaincompliance with Nasdaq listing rules or risk a second delisting. This precarious situation follows a tumultuous period marked by a scathing short-seller report, a Departmentof Justice investigation, and the resignation of its auditor, Ernst & Young (EY). The potential consequences are severe, including a possible ejection from the S&P 500 and a potential $1.725 billion debtrepayment.

The initial deadline for Super Micro to submit its plan was Saturday, November 16th. However, Nasdaq rules extend deadlines falling on weekends or holidays to the next business day, pushing the crucial date to Monday. ASuper Micro spokesperson stated, As we previously disclosed, Super Micro intends to take all necessary steps to satisfy Nasdaq’s continued listing requirements as soon as possible. This statement, however, offers little reassurance given the company’s history and the gravity of the situation.

The current crisis began in August when Super Microdelayed filing its annual report following a damaging report from short-seller Hindenburg Research. The report raised concerns about the company’s accounting practices and corporate governance. Adding to the pressure, the Department of Justice is investigating Super Micro, and EY resigned in October, citing concerns over the company’s governance andtransparency. This week further compounded the issue with the postponement of the 10-Q filing for the quarter ending September 30th. While a board committee investigating EY’s concerns is nearing completion, uncertainty remains.

Wedbush analyst Matt Bryson commented, Regardless of the outcome, it’slikely to impact their plan to secure a new auditor and file the necessary reports. He added, I wouldn’t be shocked if we hear something in the next few days.

The uncertainty has severely impacted Super Micro’s stock price. Since the August delay announcement, the stock has plummeted nearly70%, and is down over 85% from its March high, wiping out more than $55 billion in market capitalization.

If Nasdaq approves Super Micro’s plan, the filing deadline could be extended to February. However, if the plan is rejected, the company can appeal the decision.Failure to meet the deadline carries significant consequences. Delisting would likely lead to removal from the S&P 500, a prestigious index Super Micro joined this year. Furthermore, delisting could trigger early repayment of $1.725 billion in bonds.

This isn’t Super Micro’s first brush with delisting. In 2019, the company was delisted from Nasdaq for failing to timely file its 10-K report and several quarterly reports. Bryson’s assessment underscores the gravity of the situation: I’ve never seen a company run into this problem twice, he stated. I don’t know what the implications will be. The coming days will be crucial in determining the future of Super Micro and the fate of its investors.

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(Image caption: A relevant image illustrating the situation, perhaps depicting a stock market graph showing Super Micro’s decline or the Nasdaq building.)


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