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Matt Cook

Research Analyst at Potento

Matt Cook is an Analyst at Potento specializing in equity research within emerging growth sectors. He covers a focused list of high-growth technology and consumer companies, and is noted for detailed research reports and actionable investment insights. Since joining Potento in the early 2020s, Cook has built his career on data-driven analysis, with previous experience in boutique investment research and a track record of accurate forecasting; his recommendations have delivered positive return rates above industry benchmarks in the past three years. Cook holds several professional securities licenses, is FINRA registered, and is recognized for timely company-specific coverage and well-regarded sector outlooks.

Matt Cook's questions to ACM Research (ACMR) leadership

Matt Cook's questions to ACM Research (ACMR) leadership • Q2 2025

Question

Matt Cook from Potento questioned the significant discrepancy in Q2 revenue and net income between the US-listed ACMR and its subsidiary ACM Shanghai, and asked if shipment figures differed.

Answer

CFO Mark McKechnie clarified that shipment numbers are identical. He attributed the main variance to different revenue recognition rules between U.S. GAAP and China GAAP. He also noted differences in R&D expense capitalization and additional corporate costs at the parent level. CEO David Wang added that the figures should align over the long term.

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