Gotham City Research released a short report on Grifols SA (NASDAQ: GRFS), a Spanish pharmaceutical company, alleging that Grifols manipulated its accounts to lower its leverage artificially. According to Gotham, this manipulation makes the company's shares not advisable for investment. The accusation targets Grifols for allegedly manipulating debt and EBITDA figures, claiming the actual leverage could be significantly higher, possibly ranging between 10x-13x, in contrast to the reported 6x. Got