Sellas Life Sciences Stock Beneish M Score

SLS Stock  USD 1.13  0.04  3.42%   
This module uses fundamental data of Sellas Life to approximate the value of its Beneish M Score. Sellas Life 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 Sellas Life Piotroski F Score and Sellas Life Altman Z Score analysis.
  
At this time, Sellas Life's Long Term Debt Total is comparatively stable compared to the past year. Long Term Debt is likely to gain to about 5.8 M in 2024, whereas Short and Long Term Debt Total is likely to drop slightly above 860.7 K in 2024. At this time, Sellas Life's Intangibles To Total Assets are comparatively stable compared to the past year.
At this time, it appears that Sellas Life Sciences is an unlikely manipulator. The earnings manipulation may begin if Sellas Life'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 Sellas Life 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 Sellas Life'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.
-9.78
Beneish M Score - Unlikely Manipulator
Elasticity of Receivables

N/A

Focus
Asset Quality

0.99

Focus
Expense Coverage

N/A

Focus
Gross Margin Strengs

0.86

Focus
Accruals Factor

N/A

Focus
Depreciation Resistance

1.0

Focus
Net Sales Growth

N/A

Focus
Financial Leverage Condition

1.54

Focus

Sellas Life 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 Sellas Life'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 Receivables964.4 KM
Notably Down
Slightly volatile
Total Assets5.9 M6.2 M
Notably Down
Slightly volatile
Total Current AssetsM3.2 M
Notably Down
Slightly volatile
Non Current Assets Total2.9 MM
Notably Down
Slightly volatile
Depreciation And Amortization39.8 M37.9 M
Sufficiently Up
Slightly volatile
Selling General Administrative12.5 M13.9 M
Moderately Down
Pretty Stable
Total Current Liabilities19.4 M13.7 M
Significantly Up
Pretty Stable
Non Current Liabilities Total437 K460 K
Notably Down
Slightly volatile
Short Term Debt423.7 K446 K
Notably Down
Pretty Stable
Gross Profit Margin0.70.81
Fairly Down
Pretty Stable

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

About Sellas Life 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

28.75 Million

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

Sellas Life 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 Sellas Life. 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 Assets16.6M46.0M26.3M20.9M6.2M5.9M
Total Current Assets8.2M36.9M23.0M17.8M3.2M3.0M
Net Debt(7.1M)(34.3M)(20.5M)(16.2M)(1.6M)(1.7M)
Operating Income(20.0M)(17.0M)(25.3M)(42.0M)(37.9M)(39.8M)

About Sellas Life Fundamental Analysis

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

When running Sellas Life's price analysis, check to measure Sellas Life'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 Sellas Life is operating at the current time. Most of Sellas Life's value examination focuses on studying past and present price action to predict the probability of Sellas Life's future price movements. You can analyze the entity against its peers and the financial market as a whole to determine factors that move Sellas Life's price. Additionally, you may evaluate how the addition of Sellas Life to your portfolios can decrease your overall portfolio volatility.