Universal Electronics Stock Beneish M Score

UEIC Stock  USD 11.58  0.14  1.22%   
This module uses fundamental data of Universal Electronics to approximate the value of its Beneish M Score. Universal Electronics 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 Universal Electronics Piotroski F Score and Universal Electronics Altman Z Score analysis.
For information on how to trade Universal Stock refer to our How to Trade Universal Stock guide.
  
At present, Universal Electronics' Interest Debt Per Share is projected to slightly grow based on the last few years of reporting. The current year's Debt To Assets is expected to grow to 0.16, whereas Short and Long Term Debt Total is forecasted to decline to about 37.9 M. At present, Universal Electronics' Days Of Inventory On Hand is projected to increase significantly based on the last few years of reporting. The current year's Payables Turnover is expected to grow to 6.66, whereas Price To Sales Ratio is forecasted to decline to 0.27.
At this time, it appears that Universal Electronics is an unlikely manipulator. The earnings manipulation may begin if Universal Electronics' 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 Universal Electronics 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 Universal Electronics' 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.
-3.99
Beneish M Score - Unlikely Manipulator
Elasticity of Receivables

0.76

Focus
Asset Quality

1.43

Focus
Expense Coverage

0.95

Focus
Gross Margin Strengs

1.55

Focus
Accruals Factor

0.95

Focus
Depreciation Resistance

1.3

Focus
Net Sales Growth

0.84

Focus
Financial Leverage Condition

0.9

Focus

Universal Electronics 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 Universal Electronics' 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 Receivables77.3 M120.5 M
Way Down
Slightly volatile
Total Revenue353.9 M420.5 M
Fairly Down
Slightly volatile
Total Assets289.6 M355.9 M
Significantly Down
Slightly volatile
Total Current Assets202.3 M258.9 M
Significantly Down
Slightly volatile
Non Current Assets Total87.3 M97 M
Moderately Down
Pretty Stable
Property Plant Equipment56.4 M72.2 M
Significantly Down
Pretty Stable
Depreciation And Amortization12.8 M22.9 M
Way Down
Slightly volatile
Selling General Administrative80.9 M101.2 M
Significantly Down
Slightly volatile
Total Current Liabilities108.5 M161.1 M
Way Down
Slightly volatile
Non Current Liabilities Total9.1 M15.8 M
Way Down
Slightly volatile
Short Term Debt43.2 M59.8 M
Way Down
Slightly volatile
Gross Profit Margin0.360.232
Way Up
Pretty Stable

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

About Universal Electronics 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 And Amortization

12.79 Million

At present, Universal Electronics' Depreciation And Amortization is projected to increase significantly based on the last few years of reporting.

Universal Electronics 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 Universal Electronics. 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 Receivables152.6M142.4M134.6M124.5M120.5M77.3M
Total Revenue753.5M614.7M601.6M542.8M420.5M353.9M
Total Assets564.2M510.3M510.3M504.2M355.9M289.6M
Total Current Assets378.8M326.8M337.1M338.0M258.9M202.3M
Net Debt9.3M(23.5M)9.5M36.3M29.6M31.1M
Short Term Debt68M26.1M60.8M93.5M59.8M43.2M
Operating Income15.3M27.8M23.3M14.5M(85.3M)(81.0M)
Investments(24.0M)(23.7M)(17.0M)(21.2M)(17.0M)(17.9M)

Universal Electronics ESG Sustainability

Some studies have found that companies with high sustainability scores are getting higher valuations than competitors with lower social-engagement activities. While most ESG disclosures are voluntary and do not directly affect the long term financial condition, Universal Electronics' sustainability indicators can be used to identify proper investment strategies using environmental, social, and governance scores that are crucial to Universal Electronics' managers, analysts, and investors.
Environmental
Governance
Social

About Universal Electronics Fundamental Analysis

The Macroaxis Fundamental Analysis modules help investors analyze Universal Electronics's financials across various querterly and yearly statements, indicators and fundamental ratios. We help investors to determine the real value of Universal Electronics using virtually all public information available. We use both quantitative as well as qualitative analysis to arrive at the intrinsic value of Universal 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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When determining whether Universal Electronics offers a strong return on investment in its stock, a comprehensive analysis is essential. The process typically begins with a thorough review of Universal Electronics' financial statements, including income statements, balance sheets, and cash flow statements, to assess its financial health. Key financial ratios are used to gauge profitability, efficiency, and growth potential of Universal Electronics Stock. Outlined below are crucial reports that will aid in making a well-informed decision on Universal Electronics Stock:
Check out Universal Electronics Piotroski F Score and Universal Electronics Altman Z Score analysis.
For information on how to trade Universal Stock refer to our How to Trade Universal Stock guide.
You can also try the My Watchlist Analysis module to analyze my current watchlist and to refresh optimization strategy. Macroaxis watchlist is based on self-learning algorithm to remember stocks you like.
Is Consumer Electronics space expected to grow? Or is there an opportunity to expand the business' product line in the future? Factors like these will boost the valuation of Universal Electronics. If investors know Universal will grow in the future, the company's valuation will be higher. The financial industry is built on trying to define current growth potential and future valuation accurately. All the valuation information about Universal Electronics listed above have to be considered, but the key to understanding future value is determining which factors weigh more heavily than others.
Quarterly Earnings Growth
(0.42)
Earnings Share
(2.05)
Revenue Per Share
29.552
Quarterly Revenue Growth
(0.05)
Return On Assets
(0)
The market value of Universal Electronics is measured differently than its book value, which is the value of Universal that is recorded on the company's balance sheet. Investors also form their own opinion of Universal Electronics' value that differs from its market value or its book value, called intrinsic value, which is Universal Electronics' true underlying value. Investors use various methods to calculate intrinsic value and buy a stock when its market value falls below its intrinsic value. Because Universal Electronics' market value can be influenced by many factors that don't directly affect Universal Electronics' underlying business (such as a pandemic or basic market pessimism), market value can vary widely from intrinsic value.
Please note, there is a significant difference between Universal Electronics' value and its price as these two are different measures arrived at by different means. Investors typically determine if Universal Electronics is a good investment by looking at such factors as earnings, sales, fundamental and technical indicators, competition as well as analyst projections. However, Universal Electronics' price is the amount at which it trades on the open market and represents the number that a seller and buyer find agreeable to each party.