Alcoa Corp Stock Beneish M Score

AA Stock  USD 46.43  0.55  1.20%   
This module uses fundamental data of Alcoa Corp to approximate the value of its Beneish M Score. Alcoa Corp 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 Alcoa Corp Piotroski F Score and Alcoa Corp Altman Z Score analysis.
For information on how to trade Alcoa Stock refer to our How to Trade Alcoa Stock guide.
  
At present, Alcoa Corp's Short and Long Term Debt is projected to increase significantly based on the last few years of reporting. The current year's Short Term Debt is expected to grow to about 83 M, whereas Short and Long Term Debt Total is forecasted to decline to about 1.7 B. At present, Alcoa Corp's Book Value Per Share is projected to decrease significantly based on the last few years of reporting. The current year's Inventory Turnover is expected to grow to 6.78, whereas Price To Sales Ratio is forecasted to decline to 0.43.
At this time, it appears that Alcoa Corp is an unlikely manipulator. The earnings manipulation may begin if Alcoa Corp'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 Alcoa Corp 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 Alcoa Corp'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.
-2.72
Beneish M Score - Unlikely Manipulator
Elasticity of Receivables

1.23

Focus
Asset Quality

0.52

Focus
Expense Coverage

1.17

Focus
Gross Margin Strengs

0.95

Focus
Accruals Factor

1.17

Focus
Depreciation Resistance

1.2

Focus
Net Sales Growth

0.88

Focus
Financial Leverage Condition

1.02

Focus

Alcoa Corp 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 Alcoa Corp'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 Receivables870.4 M808 M
Significantly Up
Slightly volatile
Total Revenue9.2 B10.6 B
Fairly Down
Slightly volatile
Total Assets12.7 B14.2 B
Moderately Down
Slightly volatile
Total Current Assets4.4 B4.4 B
Slightly Down
Slightly volatile
Non Current Assets Total9.5 B9.8 B
Fairly Down
Slightly volatile
Property Plant Equipment6.8 B5.8 B
Fairly Up
Slightly volatile
Depreciation And Amortization599.3 M632 M
Notably Down
Slightly volatile
Selling General Administrative231 M226 M
Fairly Up
Slightly volatile
Total Current Liabilities3.2 BB
Sufficiently Up
Slightly volatile
Non Current Liabilities Total5.9 B5.3 B
Moderately Up
Slightly volatile
Short Term Debt83 M79 M
Sufficiently Up
Slightly volatile
Long Term Debt1.6 B1.7 B
Significantly Down
Slightly volatile
Long Term InvestmentsB979 M
Sufficiently Up
Slightly volatile
Gross Profit Margin0.00770.0082
Notably Down
Slightly volatile

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

About Alcoa Corp 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.

Current Deferred Revenue

83.6 Million

At present, Alcoa Corp's Current Deferred Revenue is projected to decrease significantly based on the last few years of reporting.

Alcoa Corp 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 Alcoa Corp. 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 Receivables660M556M884M909M808M870.4M
Total Revenue10.5B9.4B12.4B12.8B10.6B9.2B
Total Assets14.6B14.9B15.0B14.8B14.2B12.7B
Total Current Assets3.5B4.5B5.0B5.3B4.4B4.4B
Net Debt921M1.0B52M503M971M498.9M
Long Term Debt1.8B2.5B1.7B1.8B1.7B1.6B
Operating Income714M423M2.5B1.5B(227M)(215.7M)
Investments(112M)(12M)(11M)(495M)(585M)(555.8M)
Gross Profit Margin0.110.08160.210.150.0081510.007743

Alcoa Corp 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, Alcoa Corp's sustainability indicators can be used to identify proper investment strategies using environmental, social, and governance scores that are crucial to Alcoa Corp's managers, analysts, and investors.
Environmental
Governance
Social

About Alcoa Corp Fundamental Analysis

The Macroaxis Fundamental Analysis modules help investors analyze Alcoa Corp's financials across various querterly and yearly statements, indicators and fundamental ratios. We help investors to determine the real value of Alcoa Corp using virtually all public information available. We use both quantitative as well as qualitative analysis to arrive at the intrinsic value of Alcoa Corp 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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Check out Alcoa Corp Piotroski F Score and Alcoa Corp Altman Z Score analysis.
For information on how to trade Alcoa Stock refer to our How to Trade Alcoa Stock guide.
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Is Metals & Mining 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 Alcoa Corp. If investors know Alcoa 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 Alcoa Corp 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
0.81
Dividend Share
0.4
Earnings Share
(1.56)
Revenue Per Share
57.238
Quarterly Revenue Growth
0.116
The market value of Alcoa Corp is measured differently than its book value, which is the value of Alcoa that is recorded on the company's balance sheet. Investors also form their own opinion of Alcoa Corp's value that differs from its market value or its book value, called intrinsic value, which is Alcoa Corp's 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 Alcoa Corp's market value can be influenced by many factors that don't directly affect Alcoa Corp's 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 Alcoa Corp's value and its price as these two are different measures arrived at by different means. Investors typically determine if Alcoa Corp is a good investment by looking at such factors as earnings, sales, fundamental and technical indicators, competition as well as analyst projections. However, Alcoa Corp's 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.