Nucana Plc Stock Beneish M Score

NCNA Stock  USD 1.26  0.02  1.56%   
This module uses fundamental data of NuCana PLC to approximate the value of its Beneish M Score. NuCana PLC 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 NuCana PLC Piotroski F Score and NuCana PLC Altman Z Score analysis.
For information on how to trade NuCana Stock refer to our How to Trade NuCana Stock guide.
  
At present, NuCana PLC's Short Term Debt is projected to increase significantly based on the last few years of reporting. The current year's Long Term Debt Total is expected to grow to about 649.6 K, whereas Net Debt is forecasted to decline to (17.7 M). At present, NuCana PLC's EV To Operating Cash Flow is projected to increase significantly based on the last few years of reporting. The current year's EV To Free Cash Flow is expected to grow to 0.14, whereas PTB Ratio is forecasted to decline to 0.84.
At this time, it appears that NuCana PLC is an unlikely manipulator. The earnings manipulation may begin if NuCana PLC'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 NuCana PLC 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 NuCana PLC'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.
-6.84
Beneish M Score - Unlikely Manipulator
Elasticity of Receivables

N/A

Focus
Asset Quality

0.94

Focus
Expense Coverage

N/A

Focus
Gross Margin Strengs

N/A

Focus
Accruals Factor

N/A

Focus
Depreciation Resistance

0.64

Focus
Net Sales Growth

N/A

Focus
Financial Leverage Condition

2.47

Focus

NuCana PLC 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 NuCana PLC'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 Receivables8.2 M5.8 M
Significantly Up
Slightly volatile
Total Assets26.4 M27.8 M
Notably Down
Very volatile
Total Current Assets23.8 M25 M
Notably Down
Very volatile
Non Current Assets Total3.8 M2.8 M
Significantly Up
Slightly volatile
Property Plant Equipment594.5 K995.9 K
Way Down
Slightly volatile
Depreciation And Amortization807.3 K575 K
Significantly Up
Slightly volatile
Selling General Administrative5.5 M6.1 M
Significantly Down
Slightly volatile
Total Current Liabilities7.9 M12.7 M
Way Down
Slightly volatile

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

About NuCana PLC 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.

Total Assets

26.42 Million

At present, NuCana PLC's Total Assets are projected to increase significantly based on the last few years of reporting.

NuCana PLC 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 NuCana PLC. 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 Receivables13.2M14.5M11.3M10.3M5.8M8.2M
Total Assets70.3M107.8M77.5M58.3M27.8M26.4M
Total Current Assets65.2M101.8M71.6M54.9M25.0M23.8M
Non Current Assets Total5.1M6.0M5.9M3.3M2.8M3.8M
Property Plant Equipment1.1M1.2M851K866K995.9K594.5K
Depreciation And Amortization2.8M890K942K732K575K807.3K
Selling General Administrative6.0M7.1M8.5M7.3M6.1M5.5M
Total Current Liabilities6.2M8.1M11.7M19.3M12.7M7.9M
Non Current Liabilities Total564K413K210K442K248K234.8K
Net Debt(51.2M)(86.7M)(59.9M)(41.3M)(16.8M)(17.7M)
Short Term Debt268K556K414K486K206K212.3K
Operating Income(26.7M)(36.4M)(47.9M)(39.1M)(32.8M)(34.4M)
Total Cash From Operating Activities(23.8M)(21.6M)(23.8M)(23.2M)(26.4M)(25.1M)
Investments(145K)(1.3M)(3.6M)120K2.9M3.0M

About NuCana PLC Fundamental Analysis

The Macroaxis Fundamental Analysis modules help investors analyze NuCana PLC's financials across various querterly and yearly statements, indicators and fundamental ratios. We help investors to determine the real value of NuCana PLC using virtually all public information available. We use both quantitative as well as qualitative analysis to arrive at the intrinsic value of NuCana PLC 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 NuCana PLC offers a strong return on investment in its stock, a comprehensive analysis is essential. The process typically begins with a thorough review of NuCana PLC'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 Nucana Plc Stock. Outlined below are crucial reports that will aid in making a well-informed decision on Nucana Plc Stock:
Check out NuCana PLC Piotroski F Score and NuCana PLC Altman Z Score analysis.
For information on how to trade NuCana Stock refer to our How to Trade NuCana Stock guide.
You can also try the Sectors module to list of equity sectors categorizing publicly traded companies based on their primary business activities.
Is Biotechnology 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 NuCana PLC. If investors know NuCana 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 NuCana PLC listed above have to be considered, but the key to understanding future value is determining which factors weigh more heavily than others.
Earnings Share
(14.98)
Return On Assets
(0.68)
Return On Equity
(1.81)
The market value of NuCana PLC is measured differently than its book value, which is the value of NuCana that is recorded on the company's balance sheet. Investors also form their own opinion of NuCana PLC's value that differs from its market value or its book value, called intrinsic value, which is NuCana PLC'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 NuCana PLC's market value can be influenced by many factors that don't directly affect NuCana PLC'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 NuCana PLC's value and its price as these two are different measures arrived at by different means. Investors typically determine if NuCana PLC is a good investment by looking at such factors as earnings, sales, fundamental and technical indicators, competition as well as analyst projections. However, NuCana PLC'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.