1st Source Stock Beneish M Score

SRCE Stock  USD 64.89  0.33  0.51%   
This module uses fundamental data of 1st Source to approximate the value of its Beneish M Score. 1st Source 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 1st Source Piotroski F Score and 1st Source Altman Z Score analysis.
For information on how to trade 1st Stock refer to our How to Trade 1st Stock guide.
  
At present, 1st Source's Short Term Debt is projected to increase significantly based on the last few years of reporting. The current year's Long Term Debt is expected to grow to about 86.4 M, whereas Long Term Debt Total is forecasted to decline to about 49.1 M. At present, 1st Source's Book Value Per Share is projected to increase significantly based on the last few years of reporting. The current year's Operating Cash Flow Per Share is expected to grow to 8.02, whereas Dividend Yield is forecasted to decline to 0.02.
At this time, it appears that 1st Source is an unlikely manipulator. The earnings manipulation may begin if 1st Source'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 1st Source 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 1st Source'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.
-3.21
Beneish M Score - Unlikely Manipulator
Elasticity of Receivables

1.76

Focus
Asset Quality

1.03

Focus
Expense Coverage

1.1

Focus
Gross Margin Strengs

N/A

Focus
Accruals Factor

1.1

Focus
Depreciation Resistance

0.83

Focus
Net Sales Growth

0.6

Focus
Financial Leverage Condition

1.97

Focus

1st Source 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 1st Source'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 Receivables458.9 M437 M
Sufficiently Up
Slightly volatile
Total Revenue216.7 M363.4 M
Way Down
Slightly volatile
Total Assets4.5 B8.7 B
Way Down
Slightly volatile
Total Current Assets101.1 M106.4 M
Notably Down
Slightly volatile
Non Current Assets Total13.2 M13.9 M
Notably Down
Very volatile
Property Plant Equipment27.1 M28.5 M
Notably Down
Very volatile
Depreciation And Amortization20.1 M15.5 M
Significantly Up
Slightly volatile
Selling General Administrative80 M121.5 M
Way Down
Slightly volatile
Total Current Liabilities143.6 M151.2 M
Notably Down
Pretty Stable
Non Current Liabilities Total7.9 B7.5 B
Sufficiently Up
Slightly volatile
Short Term Debt269.4 M256.6 M
Sufficiently Up
Slightly volatile
Long Term Debt86.4 M85 M
Fairly Up
Slightly volatile
Total Cash From Operating Activities197.3 M187.9 M
Sufficiently Up
Slightly volatile
Short Term Investments475 K500 K
Notably Down
Pretty Stable
Long Term InvestmentsB1.6 B
Way Up
Very volatile

1st Source 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 1st Source's different financial indicators related to revenue, expenses, operating profit, and net earnings helps investors identify and prioritize their investing strategies towards 1st Source in a much-optimized way. Analyzing correlations between earnings drivers directly associated with dollar figures is the most effective way to find 1st Source's degree of accounting gimmicks and manipulations.

About 1st Source 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

20.1 Million

At present, 1st Source's Depreciation And Amortization is projected to increase significantly based on the last few years of reporting.

1st Source 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 1st Source. 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 Receivables228.0M288.6M269.5M380.0M437.0M458.9M
Total Revenue325.0M329.7M336.7M354.7M363.4M216.7M
Total Assets6.6B7.3B8.1B8.3B8.7B4.5B
Total Current Assets1.3B1.6B2.2B2.2B106.4M101.1M
Net Debt88.6M73.5M80.9M94.7M264.1M277.3M
Short Term Debt25.4M7.1M5.3M74.1M256.6M269.4M
Operating Income120.1M106.3M154.9M187.1M(7K)(6.7K)
Investments(406.9M)(672.3M)(594.2M)(842.4M)(358.3M)(376.2M)

1st Source 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, 1st Source's sustainability indicators can be used to identify proper investment strategies using environmental, social, and governance scores that are crucial to 1st Source's managers, analysts, and investors.
Environmental
Governance
Social

About 1st Source Fundamental Analysis

The Macroaxis Fundamental Analysis modules help investors analyze 1st Source's financials across various querterly and yearly statements, indicators and fundamental ratios. We help investors to determine the real value of 1st Source using virtually all public information available. We use both quantitative as well as qualitative analysis to arrive at the intrinsic value of 1st Source 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 1st Source is a strong investment it is important to analyze 1st Source's competitive position within its industry, examining market share, product or service uniqueness, and competitive advantages. Beyond financials and market position, potential investors should also consider broader economic conditions, industry trends, and any regulatory or geopolitical factors that may impact 1st Source's future performance. For an informed investment choice regarding 1st Stock, refer to the following important reports:
Check out 1st Source Piotroski F Score and 1st Source Altman Z Score analysis.
For information on how to trade 1st Stock refer to our How to Trade 1st Stock guide.
You can also try the Balance Of Power module to check stock momentum by analyzing Balance Of Power indicator and other technical ratios.
Is Regional Banks 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 1st Source. If investors know 1st 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 1st Source listed above have to be considered, but the key to understanding future value is determining which factors weigh more heavily than others.
Quarterly Earnings Growth
0.068
Dividend Share
1.4
Earnings Share
5.25
Revenue Per Share
15.077
Quarterly Revenue Growth
0.021
The market value of 1st Source is measured differently than its book value, which is the value of 1st that is recorded on the company's balance sheet. Investors also form their own opinion of 1st Source's value that differs from its market value or its book value, called intrinsic value, which is 1st Source'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 1st Source's market value can be influenced by many factors that don't directly affect 1st Source'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 1st Source's value and its price as these two are different measures arrived at by different means. Investors typically determine if 1st Source is a good investment by looking at such factors as earnings, sales, fundamental and technical indicators, competition as well as analyst projections. However, 1st Source'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.