(Reuters) - Super Micro Computer on Tuesday denied claims made by short-seller Hindenburg Research in its report last week and said it contained "false or inaccurate statements" about the AI server maker.
In its first comments on the allegations, Super Micro said the report contained "misleading presentations of information that we have previously shared publicly".
The company said it would address those statements "in due course" without elaborating. Its shares rose more than 2% in early trading.
Hindenburg did not immediately respond to a Reuters request for comment on Super Micro's statement.
Hindenburg last week disclosed a short position in Super Micro and alleged "accounting manipulation" at the company, citing evidence of undisclosed related-party transactions and failure to abide by export controls, among other issues.
A day after the short-seller report, Super Micro delayed the filing of its annual report, citing a need to assess "its internal controls over financial reporting", which sent its shares tumbling about 19%.
Hindenburg, which has tussled with billionaire investor Carl Icahn and India's Gautam Adani, said it had conducted a three-month investigation that included interviews with former senior Super Micro employees and litigation records.
Super Micro on Tuesday also reiterated that it does not expect any material changes in its fourth-quarter or fiscal year financial results as a result of the delay in the filing of its annual report.
"Neither of these events affects our products or our ability and capacity to deliver (IT solutions) ... Our production capabilities are unaffected and continue operating at pace to meet customer demand," CEO Charles Liang said in a statement.
(Reporting by Deborah Sophia in Bengaluru; Editing by Shilpi Majumdar)