Companhia Paranaense De Stock Beneish M Score

ELPC Stock   5.54  0.18  3.15%   
This module uses fundamental data of Companhia Paranaense to approximate the value of its Beneish M Score. Companhia Paranaense 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 Companhia Paranaense Piotroski F Score and Companhia Paranaense Altman Z Score analysis.
  
The current year's Short and Long Term Debt is expected to grow to about 1.8 B, whereas Net Debt is forecasted to decline to about 9.4 B.
At this time, it appears that Companhia Paranaense is an unlikely manipulator. The earnings manipulation may begin if Companhia Paranaense'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 Companhia Paranaense 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 Companhia Paranaense'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.
-3.12
Beneish M Score - Unlikely Manipulator
Elasticity of Receivables

1.64

Focus
Asset Quality

1.05

Focus
Expense Coverage

1.51

Focus
Gross Margin Strengs

N/A

Focus
Accruals Factor

1.51

Focus
Depreciation Resistance

N/A

Focus
Net Sales Growth

0.56

Focus
Financial Leverage Condition

0.98

Focus

Companhia Paranaense 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 Companhia Paranaense'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 Receivables3.1 B3.4 B
Significantly Down
Slightly volatile
Total Assets55.5 B64.2 B
Fairly Down
Slightly volatile
Total Current Assets11.8 B15.8 B
Way Down
Slightly volatile
Non Current Assets Total43 B48.4 B
Fairly Down
Slightly volatile
Property Plant Equipment8.2 B9.3 B
Fairly Down
Slightly volatile
Selling General AdministrativeB1.2 B
Fairly Down
Slightly volatile
Total Current Liabilities8.7 B10.7 B
Significantly Down
Slightly volatile
Non Current Liabilities Total22 B25.7 B
Fairly Down
Slightly volatile
Net Debt9.4 B10.7 B
Fairly Down
Slightly volatile
Long Term Debt11.1 B15 B
Way Down
Slightly volatile
Operating Income2.4 B2.9 B
Fairly Down
Pretty Stable
Total Cash From Operating ActivitiesBB
Fairly Down
Slightly volatile
Short Term Investments17.3 M18.2 M
Notably Down
Slightly volatile
Long Term Investments4.1 B4.7 B
Fairly Down
Slightly volatile

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

About Companhia Paranaense 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

1.29 Billion

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

Companhia Paranaense 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 Companhia Paranaense. 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 Receivables3.8B4.4B3.4B3.8B3.4B3.1B
Total Revenue18.6B24.0B(12.6B)21.5B19.3B10.9B
Total Current Assets11.4B11.2B9.3B13.7B15.8B11.8B
Operating Income4.1B3.4B1.3B3.2B2.9B2.4B
Investments(120.4M)(85.1M)(2.8B)(3.1B)(2.8B)(2.7B)

About Companhia Paranaense Fundamental Analysis

The Macroaxis Fundamental Analysis modules help investors analyze Companhia Paranaense de's financials across various querterly and yearly statements, indicators and fundamental ratios. We help investors to determine the real value of Companhia Paranaense using virtually all public information available. We use both quantitative as well as qualitative analysis to arrive at the intrinsic value of Companhia Paranaense de 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 Companhia Paranaense offers a strong return on investment in its stock, a comprehensive analysis is essential. The process typically begins with a thorough review of Companhia Paranaense's 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 Companhia Paranaense De Stock. Outlined below are crucial reports that will aid in making a well-informed decision on Companhia Paranaense De Stock:
Check out Companhia Paranaense Piotroski F Score and Companhia Paranaense Altman Z Score analysis.
You can also try the Portfolio Analyzer module to portfolio analysis module that provides access to portfolio diagnostics and optimization engine.
Is Electric Utilities 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 Companhia Paranaense. If investors know Companhia 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 Companhia Paranaense 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
1.69
Dividend Share
0.38
Earnings Share
0.55
Revenue Per Share
7.441
Quarterly Revenue Growth
0.035
The market value of Companhia Paranaense is measured differently than its book value, which is the value of Companhia that is recorded on the company's balance sheet. Investors also form their own opinion of Companhia Paranaense's value that differs from its market value or its book value, called intrinsic value, which is Companhia Paranaense'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 Companhia Paranaense's market value can be influenced by many factors that don't directly affect Companhia Paranaense'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 Companhia Paranaense's value and its price as these two are different measures arrived at by different means. Investors typically determine if Companhia Paranaense is a good investment by looking at such factors as earnings, sales, fundamental and technical indicators, competition as well as analyst projections. However, Companhia Paranaense'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.