The research firm, which has taken a short position in Roblox's stock, released a report arguing the company does not do enough to keep children safe.

In its latest short-selling report, Hindenburg claims Roblox is dishonest about its daily active user count and has different internal numbers than the ones it provides to public investors.

Hindenburg’s report accuses Roblox of inflating DAU figures by equating DAUs with unique “people,” despite acknowledging in SEC filings that DAUs may include multiple accounts or bots.

A Roblox spokesperson called the report "misleading" in a statement to the Wall Street Journal and accused Hindenburg Research of having an agenda.

Roblox came under attack last week when a report from the prominent short-seller Hindenburg Research accused it of inflating user numbers and failing to protect children from predators.

A new report claims that Roblox has inflated its user numbers to placate investors and has become rife with child abuse.