Astec Industries Stock Beneish M Score

ASTE Stock  USD 35.99  0.01  0.03%   
This module uses fundamental data of Astec Industries to approximate the value of its Beneish M Score. Astec Industries 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 Astec Industries Piotroski F Score and Astec Industries Altman Z Score analysis.
For information on how to trade Astec Stock refer to our How to Trade Astec Stock guide.
  
At present, Astec Industries' Net 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 75.6 M, whereas Net Debt To EBITDA is forecasted to decline to 0.16. At present, Astec Industries' Days Sales Outstanding is projected to increase based on the last few years of reporting. The current year's Book Value Per Share is expected to grow to 30.21, whereas Dividend Yield is forecasted to decline to 0.01.
At this time, Astec Industries' M Score is unavailable. The earnings manipulation may begin if Astec Industries' 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 Astec Industries 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 Astec Industries' 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.
-2.95
Beneish M Score - Unavailable
Elasticity of Receivables

0.99

Focus
Asset Quality

1.22

Focus
Expense Coverage

2.05

Focus
Gross Margin Strengs

1.01

Focus
Accruals Factor

2.05

Focus
Depreciation Resistance

1.42

Focus
Net Sales Growth

0.51

Focus
Financial Leverage Condition

1.0

Focus

Astec Industries 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 Astec Industries' 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 Receivables77.7 M152.7 M
Way Down
Slightly volatile
Total Revenue684.3 M1.3 B
Way Down
Slightly volatile
Total Assets1.1 B1.1 B
Sufficiently Up
Slightly volatile
Total Current Assets755.5 M719.5 M
Sufficiently Up
Slightly volatile
Non Current Assets Total171.6 M339.8 M
Way Down
Slightly volatile
Property Plant Equipment173.6 M199.6 M
Fairly Down
Slightly volatile
Depreciation And Amortization15.1 M25.6 M
Way Down
Slightly volatile
Selling General Administrative288.3 M274.6 M
Sufficiently Up
Slightly volatile
Total Current Liabilities313.9 M299 M
Sufficiently Up
Slightly volatile
Non Current Liabilities Total111.9 M106.6 M
Sufficiently Up
Slightly volatile
Short Term Debt10.5 M11.1 M
Notably Down
Slightly volatile
Long Term Investments14.9 M13.8 M
Significantly Up
Slightly volatile
Gross Profit Margin0.250.2472
Fairly Up
Very volatile

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

About Astec Industries 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

15.06 Million

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

Astec Industries 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 Astec Industries. 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 Receivables124.1M120.6M144.1M173.6M152.7M77.7M
Total Revenue1.2B1.0B1.1B1.3B1.3B684.3M
Total Assets799.8M848.2M911.3M1.0B1.1B1.1B
Total Current Assets513.0M565.8M641.7M696.4M719.5M755.5M
Net Debt(48.2M)(158.2M)(134.2M)21.7M23.3M24.5M
Short Term Debt1.3M1.6M2.7M9.6M11.1M10.5M
Long Term Debt690K400K200K78.1M72M75.6M
Operating Income10.7M43M22.1M15.9M48.6M31.7M
Investments1.3M200K800K(400K)(12.1M)(11.5M)

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

About Astec Industries Fundamental Analysis

The Macroaxis Fundamental Analysis modules help investors analyze Astec Industries's financials across various querterly and yearly statements, indicators and fundamental ratios. We help investors to determine the real value of Astec Industries using virtually all public information available. We use both quantitative as well as qualitative analysis to arrive at the intrinsic value of Astec Industries 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 Astec Industries is a strong investment it is important to analyze Astec Industries' 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 Astec Industries' future performance. For an informed investment choice regarding Astec Stock, refer to the following important reports:
Check out Astec Industries Piotroski F Score and Astec Industries Altman Z Score analysis.
For information on how to trade Astec Stock refer to our How to Trade Astec Stock guide.
You can also try the Alpha Finder module to use alpha and beta coefficients to find investment opportunities after accounting for the risk.
Is Construction Machinery & Heavy Transportation Equipment 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 Astec Industries. If investors know Astec 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 Astec Industries 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
(0.72)
Dividend Share
0.52
Earnings Share
(0.09)
Revenue Per Share
56.33
Quarterly Revenue Growth
(0.04)
The market value of Astec Industries is measured differently than its book value, which is the value of Astec that is recorded on the company's balance sheet. Investors also form their own opinion of Astec Industries' value that differs from its market value or its book value, called intrinsic value, which is Astec Industries' 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 Astec Industries' market value can be influenced by many factors that don't directly affect Astec Industries' 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 Astec Industries' value and its price as these two are different measures arrived at by different means. Investors typically determine if Astec Industries is a good investment by looking at such factors as earnings, sales, fundamental and technical indicators, competition as well as analyst projections. However, Astec Industries' 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.