Scisparc Stock Beneish M Score

SPRC Stock  USD 0.21  0.01  4.55%   
This module uses fundamental data of Scisparc to approximate the value of its Beneish M Score. Scisparc 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 Scisparc Piotroski F Score and Scisparc Altman Z Score analysis.
For information on how to trade Scisparc Stock refer to our How to Trade Scisparc Stock guide.
  
At present, Scisparc's Net Debt To EBITDA is projected to increase significantly based on the last few years of reporting. At present, Scisparc's Capex To Depreciation is projected to increase significantly based on the last few years of reporting. The current year's Days Of Inventory On Hand is expected to grow to 416.36, whereas Price To Sales Ratio is forecasted to decline to 0.57.
At this time, Scisparc's M Score is unavailable. The earnings manipulation may begin if Scisparc'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 Scisparc 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 Scisparc'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.
-1.59
Beneish M Score - Unavailable
Elasticity of Receivables

1.42

Focus
Asset Quality

1.45

Focus
Expense Coverage

0.58

Focus
Gross Margin Strengs

1.17

Focus
Accruals Factor

0.58

Focus
Depreciation Resistance

0.99

Focus
Net Sales Growth

1.05

Focus
Financial Leverage Condition

0.78

Focus

Scisparc 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 Scisparc'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 Receivables428.6 K287 K
Way Up
Slightly volatile
Total RevenueM2.9 M
Sufficiently Up
Slightly volatile
Total Assets11.7 M11.2 M
Sufficiently Up
Slightly volatile
Total Current AssetsM6.4 M
Way Down
Slightly volatile
Non Current Assets TotalM4.7 M
Sufficiently Up
Slightly volatile
Property Plant Equipment48.7 K51.3 K
Notably Down
Very volatile
Depreciation And Amortization564.9 K538 K
Sufficiently Up
Slightly volatile
Selling General AdministrativeM4.9 M
Way Down
Slightly volatile
Total Current Liabilities1.8 M1.6 M
Moderately Up
Slightly volatile
Non Current Liabilities Total22.8 K24 K
Notably Down
Pretty Stable
Short Term Debt49.4 K52 K
Notably Down
Slightly volatile
Gross Profit Margin0.890.7628
Fairly Up
Slightly volatile

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

About Scisparc 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

564,900

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

Scisparc 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 Scisparc. 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 Receivables64K286K2.6M168K287K428.6K
Total Revenue498K550K1.1M1.3M2.9M3.0M
Total Assets1.2M2.6M9.9M10.6M11.2M11.7M
Total Current Assets955K2.6M9.8M4.5M6.4M4.0M
Net Debt(370K)(1.5M)(6.4M)(3.5M)(2M)(2.1M)
Short Term Debt406K188K486K27K52K49.4K
Operating Income(4.1M)(3.3M)(5.8M)(7.4M)(5.8M)(6.1M)
Investments1.3M24K(70K)(7.1M)(1.1M)(1.2M)
Gross Profit Margin0.820.640.70.970.760.89

About Scisparc Fundamental Analysis

The Macroaxis Fundamental Analysis modules help investors analyze Scisparc's financials across various querterly and yearly statements, indicators and fundamental ratios. We help investors to determine the real value of Scisparc using virtually all public information available. We use both quantitative as well as qualitative analysis to arrive at the intrinsic value of Scisparc 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 Scisparc offers a strong return on investment in its stock, a comprehensive analysis is essential. The process typically begins with a thorough review of Scisparc'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 Scisparc Stock. Outlined below are crucial reports that will aid in making a well-informed decision on Scisparc Stock:
Check out Scisparc Piotroski F Score and Scisparc Altman Z Score analysis.
For information on how to trade Scisparc Stock refer to our How to Trade Scisparc Stock guide.
You can also try the Technical Analysis module to check basic technical indicators and analysis based on most latest market data.
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 Scisparc. If investors know Scisparc 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 Scisparc listed above have to be considered, but the key to understanding future value is determining which factors weigh more heavily than others.
Earnings Share
(5.28)
Revenue Per Share
1.357
Quarterly Revenue Growth
(0.57)
Return On Assets
(0.39)
Return On Equity
(0.86)
The market value of Scisparc is measured differently than its book value, which is the value of Scisparc that is recorded on the company's balance sheet. Investors also form their own opinion of Scisparc's value that differs from its market value or its book value, called intrinsic value, which is Scisparc'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 Scisparc's market value can be influenced by many factors that don't directly affect Scisparc'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 Scisparc's value and its price as these two are different measures arrived at by different means. Investors typically determine if Scisparc is a good investment by looking at such factors as earnings, sales, fundamental and technical indicators, competition as well as analyst projections. However, Scisparc'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.