Hindenburg Report: SEBI Chief, Adani and other firms shaken by corporate exposés

Aug 12, 2024

By: Prerna Tyagi

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What is the Hindenburg Report?

Hindenburg Research LLC is a U.S. investment firm known for its focus on investor activism and short-selling. Founded by Nathan Anderson in 2017, the firm, named after the 1937 Hindenburg disaster, publishes reports primarily exposing corporate fraud and misconduct.

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​What is short selling?

Hindenburg advocates for short selling as essential for exposing fraud and protecting investors. Short selling is a strategy where traders profit by betting that a stock's price will drop. They sell borrowed shares at a high price and then buy them back at a lower price to return to the lender, keeping the difference as profit. Hence, it incentivizes them to investigate and uncover supposed financial misconduct.

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Targeted Companies​

Over the years, they've targeted major players like the Adani Group and Nikola Corporation. Let’s dive into the details of their reports and see how these revelations have shaken the corporate world.

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Adani Group

Hindenburg released a report in 2023 alleging that Adani used offshore tax havens like Bermuda and Mauritius and also flagged concerns about high debt levels at the company. The Adani group called the report baseless and termed the allegations "unsubstantiated speculations". Hindenburg profited over $4 million from short-selling its position against Adani, while also contributing to over a $150 bn valuation drop in the conglomerate’s stocks.

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SEBI Chief Madhabi Buch

The battle between Hindenburg Research and Adani Group took a fresh turn earlier this week, when they alleged that the chief of the country's market regulator has a conflict of interest in this matter. They accused Madhabi Buch and her husband of holding stakes in offshore funds tied to the Adani Group scandal. The firm criticized SEBI’s lack of progress in investigating Adani’s offshore entities, despite a Supreme Court order.

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​Kotak Mahindra Bank’s Role ​

Hindenburg also targeted Kotak Mahindra Bank, criticizing SEBI for not naming the bank in its notices, despite its role in setting up the offshore fund structure, which was subsequently used to bet against Adani. SEBI referred to Kotak only by their acronym "KMIL," which Hindenburg saw as an attempt to obscure the bank’s involvement.

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Nikola Corporation ​

In September 2020, Hindenburg had accused Nikola Corporation of being a "complex fraud", led by its founder, Trevor Milton. The report caused Nikola’s stock to drop by 40%, leading to an SEC investigation and Milton’s eventual conviction for fraud. Nikola’s founder, Trevor Milton and the company ended up paying a $125 million settlement to the U.S. Securities and Exchange Commission.

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​Clover Health & Chamath Palihapitiya

Hindenburg’s February 2021 report claimed that Clover Health had failed to disclose an investigation it was undergoing by the Department of Justice, to its investors. The firm also criticized billionaire stock promoter and entrepreneur Chamath Palihapitiya for neglecting due diligence processes. Despite the serious allegations, Hindenburg held no financial position in Clover. The report led to an SEC inquiry into the company.

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Icahn Enterprises ​

In May 2023, Hindenburg’s report on Icahn Enterprises led to a 50% drop in the company’s stock. The report criticized Icahn’s dividend structure as "Ponzi-like" and condemned Jefferies Group for poor research practices.

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Lordstown Motors​

In March 2021, Hindenburg Research released a report accusing Lordstown Motors of serious misconduct. They alleged that Lordstown had significantly overstated its production capabilities and pre-order stats to attract investors and inflate its stock value. This revelation led to a dramatic drop in Lordstown’s stock price and sparked a U.S. Securities and Exchange Commission (SEC) investigation into the company’s practices.

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