1. Super Micro Computer faces credibility issues due to short-seller reports and missing financial statements; 2. The high accruals ratio and insufficient cash flows indicate unsustainable earnings and a weak business model; 3. Increasing inventory and declining payables days expose the company to significant financial risks; 4. Competitive pressures and credibility issues are hindering the company's growth prospects in the server market.

1. Celestica's single-digit net margins are insufficient to justify the risks and efforts involved. 2. The company faces significant financial and operational challenges due to high customer concentration. 3. Recent AI-driven revenue growth benefits investors, but Celestica remains relatively unknown on Wall Street.