Jiangxi Selon Industrial Stock Beneish M Score

002748 Stock   7.82  0.05  0.64%   
This module uses fundamental data of Jiangxi Selon to approximate the value of its Beneish M Score. Jiangxi Selon 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 Jiangxi Selon Industrial. 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.
  
As of December 16, 2024, Short and Long Term Debt Total is expected to decline to about 265.3 M. In addition to that, Net Debt is expected to decline to about 115.2 M.
At this time, Jiangxi Selon's M Score is inapplicable. The earnings manipulation may begin if Jiangxi Selon'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 Jiangxi Selon 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 Jiangxi Selon'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.
-1.69
Beneish M Score - Inapplicable
Elasticity of Receivables

1.37

Focus
Asset Quality

5.49

Focus
Expense Coverage

1.33

Focus
Gross Margin Strengs

N/A

Focus
Accruals Factor

1.33

Focus
Depreciation Resistance

N/A

Focus
Net Sales Growth

0.77

Focus
Financial Leverage Condition

1.6

Focus

Jiangxi Selon 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 Jiangxi Selon'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 Receivables630.4 M600.4 M
Sufficiently Up
Slightly volatile
Total Revenue1.6 B2.1 B
Way Down
Slightly volatile
Total Assets1.4 B2.3 B
Way Down
Slightly volatile
Total Current Assets480.8 M937.5 M
Way Down
Slightly volatile
Non Current Assets Total934.4 M1.3 B
Way Down
Slightly volatile
Property Plant Equipment789.2 M1.3 B
Way Down
Slightly volatile
Selling General Administrative49.1 M48.2 M
Fairly Up
Slightly volatile
Total Current Liabilities907.3 M864.1 M
Sufficiently Up
Slightly volatile
Non Current Liabilities Total85 M52.4 M
Way Up
Slightly volatile
Short Term Debt185.6 M269.7 M
Way Down
Pretty Stable
Long Term Debt47.5 M50 M
Notably Down
Slightly volatile
Total Cash From Operating Activities101.1 M102.4 M
Fairly Down
Pretty Stable
Short Term Investments89 M90.5 M
Fairly Down
Slightly volatile

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

About Jiangxi Selon 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

104.71 Million

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

Jiangxi Selon 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 Jiangxi Selon. 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 Receivables410.9M189.1M138.2M390.3M600.4M630.4M
Total Revenue1.8B1.6B2.2B2.6B2.1B1.6B
Total Assets1.8B1.9B1.9B2.1B2.3B1.4B
Total Current Assets581.4M405.6M485.0M754.5M937.5M480.8M
Non Current Assets Total1.2B1.5B1.4B1.4B1.3B934.4M
Property Plant Equipment765.7M992.8M1.2B1.2B1.3B789.2M
Selling General Administrative77.2M33.2M40.4M39.9M48.2M49.1M
Total Current Liabilities547.8M576.9M414.3M572.0M864.1M907.3M
Non Current Liabilities Total109.3M293.3M269.1M169.2M52.4M85.0M
Net Debt295.5M460.6M137.4M181.3M155.2M115.2M
Short Term Debt268.2M279.3M29.1M167.8M269.7M185.6M
Long Term Debt102.0M288.5M264.2M165.2M50.0M47.5M
Operating Income(6.3M)57.8M286.3M244.2M22.7M21.6M
Total Cash From Operating Activities17.6M63.3M416.2M93.8M102.4M101.1M
Investments(303.4M)(194.4M)(61.2M)(84.5M)(74.1M)(77.8M)

About Jiangxi Selon Fundamental Analysis

The Macroaxis Fundamental Analysis modules help investors analyze Jiangxi Selon Industrial's financials across various querterly and yearly statements, indicators and fundamental ratios. We help investors to determine the real value of Jiangxi Selon using virtually all public information available. We use both quantitative as well as qualitative analysis to arrive at the intrinsic value of Jiangxi Selon Industrial 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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Jiangxi Selon financial ratios help investors to determine whether Jiangxi 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 Jiangxi with respect to the benefits of owning Jiangxi Selon security.