The company's shares fell about 5% in early trade. Super Micro did not immediately respond to a request for comment.
Close ties with chip giant Nvidia have enabled Super Micro to quickly introduce servers with AI chips, making it one of the biggest winners of the generative artificial intelligence boom.
The company's shares have nearly doubled this year, after more than tripling in 2022, outperforming even Nvidia.
The short seller said it found evidence of undisclosed related party transactions and failure to comply with export controls, among other issues, citing an investigation that included interviews with former senior employees, industry experts and a review of customers, litigation and corporate records. Reuters The claims made in the report could not be independently verified. Hindenburg has been at the forefront of short-seller attacks over the past year that have rocked a number of high-profile companies. Its campaigns led to a sharp drop in shares of companies of Indian conglomerate Adani Group and investment firm Icahn Enterprises.