Permrock Royalty Trust Stock Beneish M Score

PRT Stock  USD 3.99  0.01  0.25%   
This module uses fundamental data of PermRock Royalty to approximate the value of its Beneish M Score. PermRock Royalty 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 PermRock Royalty Piotroski F Score and PermRock Royalty Altman Z Score analysis.
  
Short and Long Term Debt Total is likely to drop to about 52.7 M in 2024. Net Debt is likely to drop to about (1.4 B) in 2024. At this time, PermRock Royalty's Graham Net Net is comparatively stable compared to the past year. Enterprise Value Over EBITDA is likely to gain to 8.79 in 2024, despite the fact that Free Cash Flow Yield is likely to grow to (73.58).
At this time, it appears that PermRock Royalty Trust is a possible manipulator. The earnings manipulation may begin if PermRock Royalty'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 PermRock Royalty 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 PermRock Royalty'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.
242.88
Beneish M Score - Possible Manipulator
Elasticity of Receivables

N/A

Focus
Asset Quality

1.15

Focus
Expense Coverage

0.79

Focus
Gross Margin Strengs

1.05

Focus
Accruals Factor

0.79

Focus
Depreciation Resistance

0.89

Focus
Net Sales Growth

1.5

Focus
Financial Leverage Condition

1.07

Focus

PermRock Royalty 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 PermRock Royalty'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
Total Revenue10.8 M7.2 M
Way Up
Slightly volatile
Total Assets75.7 M77.2 M
Fairly Down
Slightly volatile
Total Current Assets1.3 M1.4 M
Notably Down
Slightly volatile
Non Current Assets Total72.2 M75.9 M
Notably Down
Slightly volatile
Property Plant Equipment70.6 M75.4 M
Notably Down
Slightly volatile
Selling General Administrative1.1 M923.9 K
Fairly Up
Slightly volatile
Total Current Liabilities350.2 K368.6 K
Notably Down
Slightly volatile
Long Term Debt52.7 M68.8 M
Way Down
Slightly volatile
Operating Income5.9 M6.3 M
Notably Down
Slightly volatile
Long Term Investments71.8 M79.1 M
Moderately Down
Slightly volatile

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

About PermRock Royalty 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.

Other Operating Expenses

877,738

At this time, PermRock Royalty's Other Operating Expenses is comparatively stable compared to the past year.

PermRock Royalty 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 PermRock Royalty. 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)
Total Revenue10.4M3.2M8.1M13.2M7.2M10.8M
Total Assets90.3M89.1M85.7M82.0M77.2M75.7M
Total Current Assets1.2M1.2M1.8M2.0M1.4M1.3M
Non Current Assets Total89.0M87.9M83.8M80.0M75.9M72.2M
Selling General Administrative1.0M878.0K773.6K873.5K923.9K1.1M
Total Current Liabilities615.4K181.5K849.9K981.9K368.6K350.2K
Non Current Liabilities Total4.9M0.01.2M1.2M1.8M2.0M
Net Debt(1.2B)(1.2B)(1.8B)(2.0B)(1.4B)(1.4B)
Operating Income8.8M1.9M7.4M19.5B6.3M5.9M
Short Term Investments(1.2B)(1.2B)(1.8B)(2.0B)(1.4B)(1.4B)
Gross Profit Margin2.8K0.52(658.2)2.8K3.5K3.7K

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

About PermRock Royalty Fundamental Analysis

The Macroaxis Fundamental Analysis modules help investors analyze PermRock Royalty Trust's financials across various querterly and yearly statements, indicators and fundamental ratios. We help investors to determine the real value of PermRock Royalty using virtually all public information available. We use both quantitative as well as qualitative analysis to arrive at the intrinsic value of PermRock Royalty Trust 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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Additional Tools for PermRock Stock Analysis

When running PermRock Royalty's price analysis, check to measure PermRock Royalty's market volatility, profitability, liquidity, solvency, efficiency, growth potential, financial leverage, and other vital indicators. We have many different tools that can be utilized to determine how healthy PermRock Royalty is operating at the current time. Most of PermRock Royalty's value examination focuses on studying past and present price action to predict the probability of PermRock Royalty's future price movements. You can analyze the entity against its peers and the financial market as a whole to determine factors that move PermRock Royalty's price. Additionally, you may evaluate how the addition of PermRock Royalty to your portfolios can decrease your overall portfolio volatility.