[SharePad] Small-Cap Spotlight Report: CAKE BOX

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21 January 2022
By Maynard Paton

Oh dear. I had expected this article to celebrate a dynamic growth company that had commendably prospered during the pandemic.

I find myself instead relaying some unusual financial reporting after digging deep into a few annual reports.

Read on to discover:

  • An erroneous £2 million entry within the cash flow statement;
  • The inconsistent disclosure of related-party transactions;
  • The delayed reporting of a website breach to the auditor (and customers);
  • Historic errors” with stock control;
  • The auditor resigning after becoming “concerned about the robustness of the Company’s control and governance frameworks“;
  • The peculiar disclosure of trade payables and receivables, and the level of receivables versus revenue, and;
  • Bookkeeping curiosities such as overdue tax, R&D tax credits and regular revaluations of distribution centres.
(Source: SharePad)

Let’s take a closer look.

Read my full Cake Box article for SharePad.

Maynard Paton

PS: I have provided more Cake Box observations on the Quidisq forum.

2 thoughts on “[SharePad] Small-Cap Spotlight Report: CAKE BOX”

  1. If sales continue to climb and franchisees continue to come on board ( upping the cost to purchase a franchise?) I don’t know why there couldn’t be many more stores in the UK and beyond

    Dom spends a ton on marketing. Cakebox spends a tiny tiny fraction.
    That could be a lever too.

    How many people do you know that doesn’t like a birthday cake?

    Jake
    Ps invested in Dominoes pizza as well as Pat Val!

    Reply
    • Thanks Jake. Let’s just see what happens. I like a birthday cake and actually tried a CBOX cake last week. Very nice!
      Maynard

      Reply

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