Asa Gold And Stock Beneish M Score

ASA Stock  USD 20.28  0.02  0.1%   
This module uses fundamental data of ASA Gold to approximate the value of its Beneish M Score. ASA Gold 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 ASA Gold Piotroski F Score and ASA Gold Altman Z Score analysis.
  
As of December 18, 2024, Net Debt is expected to decline to about (5.8 M). The current year's Net Debt To EBITDA is expected to grow to -0.55. At present, ASA Gold's Price To Sales Ratio is projected to increase significantly based on the last few years of reporting. The current year's Days Sales Outstanding is expected to grow to 60.41, whereas PTB Ratio is forecasted to decline to 0.78.
At this time, it appears that ASA Gold is an unlikely manipulator. The earnings manipulation may begin if ASA Gold'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 ASA Gold 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 ASA Gold'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.
-3.48
Beneish M Score - Unlikely Manipulator
Elasticity of Receivables

0.84

Focus
Asset Quality

N/A

Focus
Expense Coverage

1.0

Focus
Gross Margin Strengs

0.84

Focus
Accruals Factor

1.0

Focus
Depreciation Resistance

N/A

Focus
Net Sales Growth

0.95

Focus
Financial Leverage Condition

0.99

Focus

ASA Gold 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 ASA Gold'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 Receivables237 K295.4 K
Significantly Down
Very volatile
Total Assets323.7 M302.1 M
Notably Up
Slightly volatile
Total Current Assets5.6 M4.7 M
Fairly Up
Slightly volatile
Non Current Assets Total345.5 M297.3 M
Fairly Up
Very volatile
Selling General Administrative949.8 K999.8 K
Notably Down
Slightly volatile
Total Current Liabilities316.8 K333.5 K
Notably Down
Slightly volatile
Non Current Liabilities Total287.2 K302.4 K
Notably Down
Slightly volatile
Short Term Investments5.2 M5.8 M
Fairly Down
Slightly volatile
Long Term Investments292.8 M297.3 M
Fairly Down
Very volatile
Gross Profit Margin0.991.18
Fairly Down
Slightly volatile

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

About ASA Gold 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.

Operating Income

(1.18 Million)

At present, ASA Gold's Operating Income is projected to decrease significantly based on the last few years of reporting.

ASA Gold 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 ASA Gold. 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 Receivables177.2K236.8K183.8K328.2K295.4K237.0K
Total Revenue179.7M19.3M(154.8M)2.4M2.8M2.6M
Total Assets464.7M482.7M326.3M335.6M302.1M323.7M
Total Current Assets1.5M316.7K262.3K5.2M4.7M5.6M
Non Current Assets Total463.1M482.3M325.9M330.4M297.3M345.5M
Depreciation And Amortization2.6M1.7M1.4M10.6M9.6M10.0M
Selling General Administrative1.1M1.0M1.1M1.1M999.8K949.8K
Total Current Liabilities433.6K462.3K312.4K370.6K333.5K316.8K
Non Current Liabilities Total803.4K795.7K691.6K336.0K302.4K287.2K
Net Debt(1.3M)(79.9K)(78.5K)(4.8M)(5.5M)(5.8M)
Operating Income178.4M18.3M(155.9M)(1.1M)(1.2M)(1.2M)
Total Cash From Operating Activities(48.8M)91.4M178.4M18.3M16.5M13.3M
Long Term Investments463.1M482.3M325.9M330.4M297.3M292.8M

About ASA Gold Fundamental Analysis

The Macroaxis Fundamental Analysis modules help investors analyze ASA Gold and's financials across various querterly and yearly statements, indicators and fundamental ratios. We help investors to determine the real value of ASA Gold using virtually all public information available. We use both quantitative as well as qualitative analysis to arrive at the intrinsic value of ASA Gold and 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 ASA Gold offers a strong return on investment in its stock, a comprehensive analysis is essential. The process typically begins with a thorough review of ASA Gold'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 Asa Gold And Stock. Outlined below are crucial reports that will aid in making a well-informed decision on Asa Gold And Stock:
Check out ASA Gold Piotroski F Score and ASA Gold Altman Z Score analysis.
You can also try the Portfolio Dashboard module to portfolio dashboard that provides centralized access to all your investments.
Is Asset Management & Custody 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 ASA Gold. If investors know ASA 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 ASA Gold 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
3.282
Dividend Share
0.03
Earnings Share
3.25
Revenue Per Share
0.104
Quarterly Revenue Growth
(0.44)
The market value of ASA Gold is measured differently than its book value, which is the value of ASA that is recorded on the company's balance sheet. Investors also form their own opinion of ASA Gold's value that differs from its market value or its book value, called intrinsic value, which is ASA Gold'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 ASA Gold's market value can be influenced by many factors that don't directly affect ASA Gold'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 ASA Gold's value and its price as these two are different measures arrived at by different means. Investors typically determine if ASA Gold is a good investment by looking at such factors as earnings, sales, fundamental and technical indicators, competition as well as analyst projections. However, ASA Gold'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.