General Motors Co Stock Beneish M Score

0R0E Stock   52.70  0.90  1.74%   
This module uses fundamental data of General Motors to approximate the value of its Beneish M Score. General Motors M Score tells investors if the company management is likely to be manipulating earnings. The score is calculated using eight financial indicators that are adjusted by a specific multiplier. Please note, the M Score is a probabilistic model and cannot detect companies that manipulate their earnings with 100% accuracy. Check out Trending Equities to better understand how to build diversified portfolios, which includes a position in General Motors Co. Also, note that the market value of any company could be closely tied with the direction of predictive economic indicators such as signals in board of governors.
For more information on how to buy General Stock please use our How to Invest in General Motors guide.
  
Short and Long Term Debt Total is likely to drop to about 78.1 B in 2024. Long Term Debt is likely to drop to about 78.1 B in 2024.
At this time, General Motors' M Score is inapplicable. The earnings manipulation may begin if General Motors' top management creates an artificial sense of financial success, forcing the stock price to be traded at a high price-earnings multiple than it should be. In general, excessive earnings management by General Motors executives may lead to removing some of the operating profits from subsequent periods to inflate earnings in the following periods. This way, the manipulation of General Motors' earnings can lead to misrepresentations of actual financial condition, taking the otherwise loyal stakeholders on to the path of questionable ethical practices and plain fraud.
-3.55
Beneish M Score - Inapplicable
Elasticity of Receivables

0.63

Focus
Asset Quality

1.13

Focus
Expense Coverage

1.03

Focus
Gross Margin Strengs

N/A

Focus
Accruals Factor

1.03

Focus
Depreciation Resistance

N/A

Focus
Net Sales Growth

0.95

Focus
Financial Leverage Condition

0.97

Focus

General Motors Beneish M-Score Indicator Trends

The cure to earnings manipulation is the transparency of financial reporting. It will typically remove the temptation of the top executives to inflate earnings (i.e., to promote the idea of 'winning at any cost'). Because a healthy internal audit department can enhance transparency, the board should promote the auditors' access to all the record-keeping systems across the enterprise. For example, if General Motors' auditors report directly to the board (not management), the managers will be reluctant to manipulate simply due to the fear of punishment. On the other hand, the auditors will be free to investigate the ledgers properly because they know that the board has their back.
Current ValueLast YearChange From Last Year 10 Year Trend
Net Receivables9.2 B15.3 B
Way Down
Slightly volatile
Total Revenue108.7 B114.3 B
Notably Down
Slightly volatile
Total Assets252.5 B281.4 B
Moderately Down
Slightly volatile
Total Current Assets88.5 B115.5 B
Way Down
Slightly volatile
Property Plant Equipment38 B41.7 B
Significantly Down
Slightly volatile
Selling General Administrative6.5 B6.6 B
Fairly Down
Slightly volatile
Total Current Liabilities89.7 B104.8 B
Fairly Down
Slightly volatile
Long Term Debt78.1 B87 B
Moderately Down
Slightly volatile
Operating Income7.6 B10.7 B
Way Down
Very volatile
Total Cash From Operating Activities12.7 B14.4 B
Fairly Down
Slightly volatile
Short Term Investments7.9 B9.9 B
Significantly Down
Very volatile

General Motors Beneish M-Score Driver Matrix

One of the toughest challenges investors face today is learning how to quickly synthesize historical financial statements and information provided by the company, SEC reporting, and various external parties in order to detect the potential manipulation of earnings. Understanding the correlation between General Motors' different financial indicators related to revenue, expenses, operating profit, and net earnings helps investors identify and prioritize their investing strategies towards General Motors in a much-optimized way. Analyzing correlations between earnings drivers directly associated with dollar figures is the most effective way to find General Motors' degree of accounting gimmicks and manipulations.

About General Motors Beneish M Score

M-Score is one of many grading techniques for value stocks. It was developed by Professor M. Daniel Beneish of the Kelley School of Business at Indiana University and published in 1999 under the paper titled The Detection of Earnings Manipulation. The Beneish score is a multi-factor model that utilizes financial identifiers to compile eight variables used to classify whether a company has manipulated its reported earnings. The variables are built from the officially filed financial statements to create a final score call 'M Score.' The score helps to identify companies that are likely to manipulate their profits if they show deteriorating gross margins, operating expenses, and leverage against growing revenue.

Depreciation

5.35 Billion

At this time, General Motors' Depreciation is comparatively stable compared to the past year.

General Motors Earnings Manipulation Drivers

Although earnings manipulation is typically not the result of intentional misconduct by the c-level executives, it is still a widespread practice by the senior management of public companies such as General Motors. It is usually done by a series of misrepresentations of various accounting rules and operating activities across multiple financial cycles. The best way to spot the manipulation is to examine the historical financial statement to find inconsistencies in earning reports to find trends in assets or liabilities that are not sustainable in the future.
201920202021202220232024 (projected)
Net Receivables6.8B8.0B7.4B13.3B15.3B9.2B
Total Revenue147.0B137.2B122.5B127.0B114.3B108.7B
Total Assets227.3B228.0B235.2B244.7B281.4B252.5B
Total Current Assets75.0B80.9B82.1B100.5B115.5B88.5B
Property Plant Equipment39.9B38.6B42.2B46.3B41.7B38.0B
Selling General Administrative9.7B8.5B5.6B7.4B6.6B6.5B
Total Current Liabilities84.9B79.9B74.4B91.2B104.8B89.7B
Long Term Debt73.1B65.9B73.0B75.7B87.0B78.1B
Operating Income4.4B5.5B6.6B9.3B10.7B7.6B
Total Cash From Operating Activities15.0B16.7B15.2B16.0B14.4B12.7B
Investments2.2B(4.3B)385M(3.8B)(3.4B)(3.2B)
Short Term Investments6.0B4.2B9.0B8.6B9.9B7.9B

About General Motors Fundamental Analysis

The Macroaxis Fundamental Analysis modules help investors analyze General Motors Co's financials across various querterly and yearly statements, indicators and fundamental ratios. We help investors to determine the real value of General Motors using virtually all public information available. We use both quantitative as well as qualitative analysis to arrive at the intrinsic value of General Motors Co based on its fundamental data. In general, a quantitative approach, as applied to this company, focuses on analyzing financial statements comparatively, whereas a qaualitative method uses data that is important to a company's growth but cannot be measured and presented in a numerical way.
Please read more on our fundamental analysis page.

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Additional Tools for General Stock Analysis

When running General Motors' price analysis, check to measure General Motors' market volatility, profitability, liquidity, solvency, efficiency, growth potential, financial leverage, and other vital indicators. We have many different tools that can be utilized to determine how healthy General Motors is operating at the current time. Most of General Motors' value examination focuses on studying past and present price action to predict the probability of General Motors' future price movements. You can analyze the entity against its peers and the financial market as a whole to determine factors that move General Motors' price. Additionally, you may evaluate how the addition of General Motors to your portfolios can decrease your overall portfolio volatility.