Luckin Coffee Inc. issued a statement Monday saying it "categorically denies all allegations" made in an anonymous report that claims the company is fabricating financial and operating figures. "The methodology of the report is flawed, the evidence is unsubstantiated, and the allegations are unsupported speculations and malicious interpretations of events," the statement says. The report, received by short seller Muddy Waters Research, was made public on Friday. MarketWatch could not confirm the authenticity of the report, but Luckin Coffee addresses a number of claims it says are in it, including one that says the items per store per day number was inflated in the third and fourth quarters of 2019. "Every single order that customers placed with Luckin Coffee is online and automatically recorded in its system, and payments for orders went through third-party payment service providers," Luckin writes. "Therefore, all the company's key operating data, including the number of items per store per day, items per order and effective selling price, are tracked in real time and can be verified." Citron Research, also known as a short seller, tweeted on Friday that it also received the report and thinks it will "fall short on accuracy." Luckin goes on to say that it "firmly stands by its business model." Luckin stock closed Friday down 10.7%, but it has bounced back 2.5% in Monday premarket trading. Luckin stock has skyrocketed 69% over the last three months, outpacing the benchmark S&P 500 index /zigman2/quotes/210599714/realtime SPX +0.06% , which is up 5.2%.