Chongqing Vdl Electronics Stock Beneish M Score

301121 Stock   53.34  1.82  3.30%   
This module uses fundamental data of Chongqing VDL to approximate the value of its Beneish M Score. Chongqing VDL 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 Chongqing VDL Electronics. Also, note that the market value of any company could be closely tied with the direction of predictive economic indicators such as signals in nation.
  
The current year's Long Term Debt is expected to grow to about 32 M, whereas Short and Long Term Debt is forecasted to decline to about 178 M.
At this time, Chongqing VDL's M Score is inapplicable. The earnings manipulation may begin if Chongqing VDL's 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 Chongqing VDL 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 Chongqing VDL's 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.
-3.93
Beneish M Score - Inapplicable
Elasticity of Receivables

0.91

Focus
Asset Quality

N/A

Focus
Expense Coverage

1.15

Focus
Gross Margin Strengs

N/A

Focus
Accruals Factor

1.15

Focus
Depreciation Resistance

N/A

Focus
Net Sales Growth

0.85

Focus
Financial Leverage Condition

1.06

Focus

Chongqing VDL 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 Chongqing VDL's 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 Receivables246.2 M317.5 M
Significantly Down
Slightly volatile
Total Revenue825.8 M972.2 M
Fairly Down
Slightly volatile
Total Assets1.6 B2.5 B
Way Down
Slightly volatile
Total Current Assets911.9 M1.5 B
Way Down
Slightly volatile
Non Current Assets Total647 MB
Way Down
Slightly volatile
Selling General Administrative43.9 M45.1 M
Fairly Down
Slightly volatile
Total Current Liabilities453.6 M715.8 M
Way Down
Slightly volatile
Non Current Liabilities Total147.9 M140.9 M
Sufficiently Up
Slightly volatile
Net Debt68.3 M76.9 M
Fairly Down
Slightly volatile
Long Term Debt32 M30 M
Notably Up
Slightly volatile
Operating Income31.3 M32.9 M
Notably Down
Pretty Stable
Total Cash From Operating Activities78.8 M75.1 M
Sufficiently Up
Very volatile
Short Term Investments229.3 M300.2 M
Way Down
Slightly volatile

Chongqing VDL Electronics 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 Chongqing VDL's different financial indicators related to revenue, expenses, operating profit, and net earnings helps investors identify and prioritize their investing strategies towards Chongqing VDL in a much-optimized way. Analyzing correlations between earnings drivers directly associated with dollar figures is the most effective way to find Chongqing VDL's degree of accounting gimmicks and manipulations.

About Chongqing VDL 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.

Reconciled Depreciation

44.84 Million

At present, Chongqing VDL's Reconciled Depreciation is projected to increase significantly based on the last few years of reporting.

About Chongqing VDL Fundamental Analysis

The Macroaxis Fundamental Analysis modules help investors analyze Chongqing VDL Electronics's financials across various querterly and yearly statements, indicators and fundamental ratios. We help investors to determine the real value of Chongqing VDL using virtually all public information available. We use both quantitative as well as qualitative analysis to arrive at the intrinsic value of Chongqing VDL Electronics 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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Other Information on Investing in Chongqing Stock

Chongqing VDL financial ratios help investors to determine whether Chongqing Stock is cheap or expensive when compared to a particular measure, such as profits or enterprise value. In other words, they help investors to determine the cost of investment in Chongqing with respect to the benefits of owning Chongqing VDL security.