Prudential Plc Stock Beneish M Score

PRU Stock   628.40  1.40  0.22%   
This module uses fundamental data of Prudential Plc to approximate the value of its Beneish M Score. Prudential 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 Your Equity Center to better understand how to build diversified portfolios, which includes a position in Prudential plc. Also, note that the market value of any company could be closely tied with the direction of predictive economic indicators such as signals in bureau of economic analysis.
  
At present, Prudential Plc's Long Term Debt is projected to increase significantly based on the last few years of reporting. The current year's Short and Long Term Debt is expected to grow to about 1.1 B, whereas Net Debt is forecasted to decline to about 2.3 B.
At this time, Prudential Plc's M Score is inapplicable. The earnings manipulation may begin if Prudential 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 Prudential 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 Prudential 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.
-1.88
Beneish M Score - Inapplicable
Elasticity of Receivables

2.09

Focus
Asset Quality

0.98

Focus
Expense Coverage

1.0

Focus
Gross Margin Strengs

N/A

Focus
Accruals Factor

1.0

Focus
Depreciation Resistance

1.3

Focus
Net Sales Growth

0.95

Focus
Financial Leverage Condition

0.57

Focus

Prudential 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 Prudential 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 Receivables1.9 B961.4 M
Way Up
Slightly volatile
Total Assets226.5 B174.1 B
Significantly Up
Very volatile
Total Current Assets22.8 B14.5 B
Way Up
Very volatile
Non Current Assets Total213.2 B157 B
Significantly Up
Very volatile
Property Plant Equipment790.2 M481.9 M
Way Up
Very volatile
Selling General Administrative2.7 B2.8 B
Notably Down
Slightly volatile
Total Current Liabilities664 M699 M
Notably Down
Pretty Stable
Non Current Liabilities Total5.2 B5.4 B
Notably Down
Very volatile
Short Term Debt664 M699 M
Notably Down
Slightly volatile
Long Term Debt7.1 B3.9 B
Way Up
Very volatile
Long Term Investments267.5 B151.6 B
Way Up
Pretty Stable

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

About Prudential 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.

Depreciation And Amortization

442.62 Million

At present, Prudential Plc's Depreciation And Amortization is projected to decrease significantly based on the last few years of reporting.

Prudential 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 Prudential 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 Receivables2.3B2.7B1.8B836M961.4M1.9B
Total Revenue93.7B36.2B26.5B(27.6B)12.0B11.4B
Total Assets342.9B516.1B188.2B160.2B174.1B226.5B
Total Current Assets1.9B8.0B7.2B1.8B14.5B22.8B
Net Debt3.5B1.1B1.1B3.3B3.3B2.3B
Short Term Debt520M907M904M862M699M664.1M
Long Term Debt7.1B8.1B6.1B4.3B3.9B7.1B
Operating Income52M1.4B(2.2B)1.6B1.7B1.6B
Investments(324M)(1.2B)(726M)(39M)(360M)(378M)

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

About Prudential Plc Fundamental Analysis

The Macroaxis Fundamental Analysis modules help investors analyze Prudential plc's financials across various querterly and yearly statements, indicators and fundamental ratios. We help investors to determine the real value of Prudential Plc using virtually all public information available. We use both quantitative as well as qualitative analysis to arrive at the intrinsic value of Prudential 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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Other Information on Investing in Prudential Stock

Prudential Plc financial ratios help investors to determine whether Prudential 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 Prudential with respect to the benefits of owning Prudential Plc security.