Stock Analysis on Net
Stock Analysis on Net

Super Micro Computer Inc. (NASDAQ:SMCI)

$24.99

Adjustments to Financial Statements

Microsoft Excel

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Adjustments to Current Assets

Super Micro Computer Inc., adjusted current assets

US$ in thousands

Microsoft Excel
Jun 30, 2023 Jun 30, 2022 Jun 30, 2021 Jun 30, 2020 Jun 30, 2019 Jun 30, 2018
As Reported
Current assets
Adjustments
Add: Allowance for credit losses
After Adjustment
Adjusted current assets

Based on: 10-K (reporting date: 2023-06-30), 10-K (reporting date: 2022-06-30), 10-K (reporting date: 2021-06-30), 10-K (reporting date: 2020-06-30), 10-K (reporting date: 2019-06-30), 10-K (reporting date: 2018-06-30).

Adjustments to Total Assets

Super Micro Computer Inc., adjusted total assets

US$ in thousands

Microsoft Excel
Jun 30, 2023 Jun 30, 2022 Jun 30, 2021 Jun 30, 2020 Jun 30, 2019 Jun 30, 2018
As Reported
Total assets
Adjustments
Add: Operating lease right-of-use asset (before adoption of FASB Topic 842)1
Add: Allowance for credit losses
Less: Deferred income tax assets2
After Adjustment
Adjusted total assets

Based on: 10-K (reporting date: 2023-06-30), 10-K (reporting date: 2022-06-30), 10-K (reporting date: 2021-06-30), 10-K (reporting date: 2020-06-30), 10-K (reporting date: 2019-06-30), 10-K (reporting date: 2018-06-30).

1 Operating lease right-of-use asset (before adoption of FASB Topic 842). See details »

2 Deferred income tax assets. See details »

Adjustments to Current Liabilities

Super Micro Computer Inc., adjusted current liabilities

US$ in thousands

Microsoft Excel
Jun 30, 2023 Jun 30, 2022 Jun 30, 2021 Jun 30, 2020 Jun 30, 2019 Jun 30, 2018
As Reported
Current liabilities
Adjustments
Less: Deferred revenue, current
Less: Accrued warranty costs, current
After Adjustment
Adjusted current liabilities

Based on: 10-K (reporting date: 2023-06-30), 10-K (reporting date: 2022-06-30), 10-K (reporting date: 2021-06-30), 10-K (reporting date: 2020-06-30), 10-K (reporting date: 2019-06-30), 10-K (reporting date: 2018-06-30).

Adjustments to Total Liabilities

Super Micro Computer Inc., adjusted total liabilities

US$ in thousands

Microsoft Excel
Jun 30, 2023 Jun 30, 2022 Jun 30, 2021 Jun 30, 2020 Jun 30, 2019 Jun 30, 2018
As Reported
Total liabilities
Adjustments
Add: Operating lease liability (before adoption of FASB Topic 842)1
Less: Deferred revenue
Less: Accrued warranty costs
After Adjustment
Adjusted total liabilities

Based on: 10-K (reporting date: 2023-06-30), 10-K (reporting date: 2022-06-30), 10-K (reporting date: 2021-06-30), 10-K (reporting date: 2020-06-30), 10-K (reporting date: 2019-06-30), 10-K (reporting date: 2018-06-30).

1 Operating lease liability (before adoption of FASB Topic 842). See details »

Adjustments to Stockholders’ Equity

Super Micro Computer Inc., adjusted total Super Micro Computer, Inc. stockholders’ equity

US$ in thousands

Microsoft Excel
Jun 30, 2023 Jun 30, 2022 Jun 30, 2021 Jun 30, 2020 Jun 30, 2019 Jun 30, 2018
As Reported
Total Super Micro Computer, Inc. stockholders’ equity
Adjustments
Less: Deferred income tax assets (liabilities), net1
Add: Allowance for credit losses
Add: Deferred revenue
Add: Accrued warranty costs
Add: Noncontrolling interest
After Adjustment
Adjusted total stockholders’ equity

Based on: 10-K (reporting date: 2023-06-30), 10-K (reporting date: 2022-06-30), 10-K (reporting date: 2021-06-30), 10-K (reporting date: 2020-06-30), 10-K (reporting date: 2019-06-30), 10-K (reporting date: 2018-06-30).

1 Deferred income tax assets (liabilities), net. See details »

Adjustments to Capitalization Table

Super Micro Computer Inc., adjusted capitalization table

US$ in thousands

Microsoft Excel
Jun 30, 2023 Jun 30, 2022 Jun 30, 2021 Jun 30, 2020 Jun 30, 2019 Jun 30, 2018
As Reported
Short-term debt and current portion of long-term debt
Long-term debt, net of current portion
Total reported debt
Total Super Micro Computer, Inc. stockholders’ equity
Total reported capital
Adjustments to Debt
Add: Operating lease liability (before adoption of FASB Topic 842)1
Add: Operating lease liability, current (included in Accrued liabilities)2
Add: Operating lease liability, non-current (included in Other long-term liabilities)3
Adjusted total debt
Adjustments to Equity
Less: Deferred income tax assets (liabilities), net4
Add: Allowance for credit losses
Add: Deferred revenue
Add: Accrued warranty costs
Add: Noncontrolling interest
Adjusted total stockholders’ equity
After Adjustment
Adjusted total capital

Based on: 10-K (reporting date: 2023-06-30), 10-K (reporting date: 2022-06-30), 10-K (reporting date: 2021-06-30), 10-K (reporting date: 2020-06-30), 10-K (reporting date: 2019-06-30), 10-K (reporting date: 2018-06-30).

1 Operating lease liability (before adoption of FASB Topic 842). See details »

2 Operating lease liability, current (included in Accrued liabilities). See details »

3 Operating lease liability, non-current (included in Other long-term liabilities). See details »

4 Deferred income tax assets (liabilities), net. See details »

Adjustments to Revenues

Super Micro Computer Inc., adjusted net sales

US$ in thousands

Microsoft Excel
12 months ended: Jun 30, 2023 Jun 30, 2022 Jun 30, 2021 Jun 30, 2020 Jun 30, 2019 Jun 30, 2018
As Reported
Net sales
Adjustment
Add: Increase (decrease) in deferred revenue
After Adjustment
Adjusted net sales

Based on: 10-K (reporting date: 2023-06-30), 10-K (reporting date: 2022-06-30), 10-K (reporting date: 2021-06-30), 10-K (reporting date: 2020-06-30), 10-K (reporting date: 2019-06-30), 10-K (reporting date: 2018-06-30).

Adjustments to Reported Income

Super Micro Computer Inc., adjusted net income

US$ in thousands

Microsoft Excel
12 months ended: Jun 30, 2023 Jun 30, 2022 Jun 30, 2021 Jun 30, 2020 Jun 30, 2019 Jun 30, 2018
As Reported
Net income
Adjustments
Add: Deferred income tax expense (benefit)1
Add: Increase (decrease) in allowance for credit losses
Add: Increase (decrease) in deferred revenue
Add: Increase (decrease) in accrued warranty costs
Add: Other comprehensive income (loss), net of tax
After Adjustment
Adjusted net income

Based on: 10-K (reporting date: 2023-06-30), 10-K (reporting date: 2022-06-30), 10-K (reporting date: 2021-06-30), 10-K (reporting date: 2020-06-30), 10-K (reporting date: 2019-06-30), 10-K (reporting date: 2018-06-30).

1 Deferred income tax expense (benefit). See details »