本周三美股盘初， Tempus AI 跌近10%，机构Spruce Point发布其做空报告
报告指出，Tempus 管理层与董事会成员过往曾共同推动多家颠覆性科技公司，而这些公司频繁出现财务重述及股东亏损的情况。
鉴于 Tempus 营收微乎其微且产品演示中输入数据存在明显矛盾，Spruce Point对其人工智能能力表示担忧。
此外，该机构还质疑公司营收与调整后 EBITDA 的质量，指出其涉及关联方交易、将投资对象转化为创收客户，以及通过债务相关会计选择粉饰经营利润等问题。
Spruce Point认为，Tempus 近期的收购行为及客户协议变更，或表明其核心业务正面临压力。该公司股价较同行存在非理性溢价，预计存在 50%-60% 的下行风险。
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