Super Micro Computer said on Wednesday it would delay the filing of its annual report for the fiscal year ended June 30, sending the AI server maker's shares down about 8% in premarket trading.

"Additional time is needed for SMCI's management to complete its assessment of the design and operating effectiveness of its internal controls over financial reporting," the company said.

Super Micro added it has not made any updates to its results for the fiscal year and quarter ended June 30 that were announced earlier this month.

A day earlier, short seller Hindenburg Research disclosed a short position in Super Micro and alleged "accounting manipulation" at the company.

Super Micro is yet to respond to requests for comment on Hindenburg's claims.

  - Reuters