Under the accounting scandal, Super Micro Computer faces a new crisis as it is reported that NVIDIA will transfer orders to other suppliers

According to informed sources, NVIDIA (NVDA.US) is reallocating orders previously placed with Super Micro Computer (SMCI.US) to other suppliers in order to curb the chaos in the AI server industry.

Super Micro Computer has been facing challenges related to financial reporting. Reports indicate that if the company fails to submit its financial statements by November 20, it risks being delisted again. The company was previously delisted in 2018 due to non-compliance with financial reporting.

NVIDIA has intervened to address the impact of Super Micro Computer's challenges on the entire industry, aiming to stabilize the supply chain. The American chip giant is transferring customer orders from Super Micro Computer to other suppliers to limit the chaos in the AI server market.

Last week, Super Micro's stock price plummeted over 45%, marking its worst week ever, due to the resignation of the company's auditor. At the end of August, Hindenburg Research released a short-selling report on the company, raising concerns about its financial statements. A day later, Super Micro announced it would delay the submission of its annual 10-K report. The company later indicated that it did not expect any significant changes for fiscal year 2024.

Last week, Super Micro announced modifications to its loan agreement with Cathay Bank, which included extending the deadline for the company to submit its annual performance.

Customer orders from Super Micro Computer have been shifted to other companies, with increases in new orders and customer inquiries for Gigabyte and ASRock. Supply chain sources indicate that Gigabyte and ASRock are benefiting from the transfer of orders from Super Micro and have signed contracts with major clients like CoreWeave.

Taiwan's Gigabyte has raised its revenue expectations for server sales in the fourth quarter and for the entire year. The report noted that the company is also accelerating the deployment of liquid cooling technology to align with NVIDIA's rapid growth.

Meanwhile, ASRock, also based in Taiwan, has received transfer orders from Super Micro's small and medium-sized clients, setting a record for third-quarter revenue. The report states that the fourth quarter is expected to peak, with upward revisions to revenue and profit expectations for the entire year.

As NVIDIA's H200 begins shipping in the fourth quarter, ASRock has joined the supply list for the GB200 in the second half of 2025. Reports indicate that the company also plans to launch liquid cooling products to support profit growth forecasts for 2025.

However, Super Micro Computer's predicament may impact its supply chain, affecting key partners like Leadtek Technology, which is supported by Ablecom Technology and Compuware Technology. Dependence on Super Micro has raised concerns about Leadtek's market share and performance in the AI sector.

The chairpersons of Ablecom and Compuware are siblings of Super Micro's chairperson, and these two companies have close ties with Leadtek. Reports suggest that their investments in Leadtek are primarily influenced by Leadtek's distribution rights for NVIDIA Quadro in China and its local network. The potential impact of this investment on Leadtek remains unclear.

Eastern Semiconductor Electronics, which provides packaging and testing services for Super Micro Computer, is also facing potential disruptions that could affect its operations Thermal management solution provider Auras Technology and electronic components supplier Argosy Research have also fallen into this storm. Reports indicate that orders for both companies have decreased, which may affect their positions in the artificial intelligence sector.

As part of the Super Micro Computer supply chain, these companies are cautiously managing the situation amid changing customer demand and revenue issues