Adjustments to Current Assets
Adjustments to Total Assets
Adjustments to Current Liabilities
Adjustments to Total Liabilities
Adjustments to Stockholders’ Equity
Adjustments to Capitalization Table
Adjustments to Revenues
Adjustments to Reported Income

Super Micro Computer Inc., adjusted current assets

US$ in thousands

	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021	Jun 30, 2020	Jun 30, 2019	Jun 30, 2018
As Reported
Current assets	3,179,426)	2,806,315)	1,867,259)	1,592,761)	1,421,771)	1,530,878)
Adjustments
Add: Allowance for credit losses	82)	1,753)	2,591)	4,586)	8,906)	1,945)
After Adjustment
Adjusted current assets	3,179,508)	2,808,068)	1,869,850)	1,597,347)	1,430,677)	1,532,823)

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).

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Super Micro Computer Inc., adjusted total assets

US$ in thousands

	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021	Jun 30, 2020	Jun 30, 2019	Jun 30, 2018
As Reported
Total assets	3,674,729)	3,205,077)	2,241,964)	1,918,646)	1,682,594)	1,769,505)
Adjustments
Add: Operating lease right-of-use asset (before adoption of FASB Topic 842)¹	—)	—)	—)	—)	17,472)	16,061)
Add: Allowance for credit losses	82)	1,753)	2,591)	4,586)	8,906)	1,945)
Less: Deferred income tax assets²	162,654)	69,929)	63,288)	54,898)	41,126)	25,583)
After Adjustment
Adjusted total assets	3,512,157)	3,136,901)	2,181,267)	1,868,334)	1,667,846)	1,761,928)

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 »

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Super Micro Computer Inc., adjusted current liabilities

US$ in thousands

	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021	Jun 30, 2020	Jun 30, 2019	Jun 30, 2018
As Reported
Current liabilities	1,374,652)	1,470,024)	968,896)	707,635)	605,969)	811,557)
Adjustments
Less: Deferred revenue, current	134,667)	111,313)	101,479)	106,157)	94,153)	58,549)
Less: Accrued warranty costs, current	9,079)	9,073)	10,185)	9,984)	8,661)	7,589)
After Adjustment
Adjusted current liabilities	1,230,906)	1,349,638)	857,232)	591,494)	503,155)	745,419)

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).

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Super Micro Computer Inc., adjusted total liabilities

US$ in thousands

	Jun 30, 2023	Jun 30, 2022	Jun 30, 2021	Jun 30, 2020	Jun 30, 2019	Jun 30, 2018
As Reported
Total liabilities	1,702,559)	1,779,330)	1,145,566)	852,939)	741,418)	925,853)
Adjustments
Add: Operating lease liability (before adoption of FASB Topic 842)¹	—)	—)	—)	—)	17,472)	16,061)
Less: Deferred revenue	304,448)	233,861)	202,317)	203,769)	203,419)	148,280)
Less: Accrued warranty costs	14,859)	12,137)	12,863)	12,379)	11,034)	9,884)
After Adjustment
Adjusted total liabilities	1,383,252)	1,533,332)	930,386)	636,791)	544,437)	783,750)

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 »

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

US$ in thousands

	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	1,972,005)	1,425,575)	1,096,225)	1,065,540)	941,015)	843,495)
Adjustments
Less: Deferred income tax assets (liabilities), net¹	162,654)	69,929)	63,288)	54,898)	41,126)	25,583)
Add: Allowance for credit losses	82)	1,753)	2,591)	4,586)	8,906)	1,945)
Add: Deferred revenue	304,448)	233,861)	202,317)	203,769)	203,419)	148,280)
Add: Accrued warranty costs	14,859)	12,137)	12,863)	12,379)	11,034)	9,884)
Add: Noncontrolling interest	165)	172)	173)	167)	161)	157)
After Adjustment
Adjusted total stockholders’ equity	2,128,905)	1,603,569)	1,250,881)	1,231,543)	1,123,409)	978,178)

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 »

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Super Micro Computer Inc., adjusted capitalization table

US$ in thousands

	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	170,123)	449,146)	63,490)	23,704)	23,647)	116,181)
Long-term debt, net of current portion	120,179)	147,618)	34,700)	5,697)	—)	—)
Total reported debt	290,302)	596,764)	98,190)	29,401)	23,647)	116,181)
Total Super Micro Computer, Inc. stockholders’ equity	1,972,005)	1,425,575)	1,096,225)	1,065,540)	941,015)	843,495)
Total reported capital	2,262,307)	2,022,339)	1,194,415)	1,094,941)	964,662)	959,676)
Adjustments to Debt
Add: Operating lease liability (before adoption of FASB Topic 842)¹	—)	—)	—)	—)	17,472)	16,061)
Add: Operating lease liability, current (included in Accrued liabilities)²	7,756)	7,139)	6,322)	6,310)	—)	—)
Add: Operating lease liability, non-current (included in Other long-term liabilities)³	11,404)	16,661)	14,539)	18,102)	—)	—)
Adjusted total debt	309,462)	620,564)	119,051)	53,813)	41,119)	132,242)
Adjustments to Equity
Less: Deferred income tax assets (liabilities), net⁴	162,654)	69,929)	63,288)	54,898)	41,126)	25,583)
Add: Allowance for credit losses	82)	1,753)	2,591)	4,586)	8,906)	1,945)
Add: Deferred revenue	304,448)	233,861)	202,317)	203,769)	203,419)	148,280)
Add: Accrued warranty costs	14,859)	12,137)	12,863)	12,379)	11,034)	9,884)
Add: Noncontrolling interest	165)	172)	173)	167)	161)	157)
Adjusted total stockholders’ equity	2,128,905)	1,603,569)	1,250,881)	1,231,543)	1,123,409)	978,178)
After Adjustment
Adjusted total capital	2,438,367)	2,224,133)	1,369,932)	1,285,356)	1,164,528)	1,110,420)

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 »

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Super Micro Computer Inc., adjusted net sales

US$ in thousands

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	7,123,482)	5,196,099)	3,557,422)	3,339,281)	3,500,360)	3,360,492)
Adjustment
Add: Increase (decrease) in deferred revenue	70,587)	31,544)	(1,452)	350)	55,139)	67,775)
After Adjustment
Adjusted net sales	7,194,069)	5,227,643)	3,555,970)	3,339,631)	3,555,499)	3,428,267)

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).

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Super Micro Computer Inc., adjusted net income

US$ in thousands

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	639,998)	285,163)	111,865)	84,308)	71,918)	46,165)
Adjustments
Add: Deferred income tax expense (benefit)¹	(92,710)	(6,657)	(8,390)	(13,772)	(16,872)	13,554)
Add: Increase (decrease) in allowance for credit losses	(1,671)	(838)	(1,995)	(4,320)	6,961)	(425)
Add: Increase (decrease) in deferred revenue	70,587)	31,544)	(1,452)	350)	55,139)	67,775)
Add: Increase (decrease) in accrued warranty costs	2,722)	(726)	484)	1,345)	1,150)	2,163)
Add: Other comprehensive income (loss), net of tax	(272)	458)	605)	(72)	(245)	242)
After Adjustment
Adjusted net income	618,654)	308,944)	101,117)	67,839)	118,051)	129,474)

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 »

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Super Micro Computer Inc. (NASDAQ:SMCI)

Adjustments to Financial Statements

Adjustments to Current Assets

Adjustments to Total Assets

Adjustments to Current Liabilities

Adjustments to Total Liabilities

Adjustments to Stockholders’ Equity

Adjustments to Capitalization Table

Adjustments to Revenues

Adjustments to Reported Income