MADRID, Jan 9 (Reuters) - Spanish drug company Grifols "categorically" denied on Tuesday allegations reported by Gotham City Research questioning its debt ratios.

Grifols said it denied and rejected the allegations and said the Gotham City report was "false information" and "speculations". It insisted it has disclosed all information about all its significant transactions "with the highest level of integrity and transparency".

The Gotham City Research report published early on Tuesday said Grifols "manipulated" its reported debt and earnings before interest, taxes, depreciation and amortisation artificially, thus reducing its leverage ratio through "deceptive and incorrect" treatment of financial statements.

(Reporting by Inti Landauro; Editing by Kirsten Donovan)