Regulators allege the adjustments were designed to make the nutrition segment appear stronger than it actually was — particularly when the unit struggled to meet ambitious targets. How the Numbers Were MovedThe SEC said Luthar directed a pattern of “improper, post hoc” adjustments that shifted operating profit from other ADM business segments into Nutrition. Before becoming companywide CFO, Luthar served as CFO of the nutrition segment, a role the SEC says placed him at the center of the alleged scheme. According to the complaint, the profit shifts were used to ensure Nutrition appeared to meet annual performance goals publicly highlighted to investors. “When financial pressure mounted,” regulators said, other ADM units were effectively treated as a piggybank to shore up Nutrition’s results.