Having read the report I'm even more sus - it's not got a name...

Having read the report I'm even more sus - it's not got a name attached, the connections are very strange and almost amateurish (CFO's becoming CEO's = danger sign reference, a general Jim Chanos quote) and the even the quality of the screen shots and editing is poor. Even the logo design is pixellated and low quality and "Checkmate Research" turns up very little in the way of information.

Prelim conclusion - this may be a low-rent / amateur attempt by someone who fancies themselves a short seller (maybe even a uni student?). I suspect somebody saw how effective the BLA short was and thought "well I can do that too with a laptop and some internet research" - but good short reports are so much better than that.

Secondary conclusion - whoever wrote this is in serious trouble if that's the case - the ABC retracted statements after conversations with the company about their assertions. Say what you want about them, but they do have high editorial checks and balances to (eventually) arrive at the right conclusions about what they publish / retract.