Biodexa Pharmaceticals Stock Beneish M Score

BDRX Stock   4.57  0.17  3.86%   
This module uses fundamental data of Biodexa Pharmaceticals to approximate the value of its Beneish M Score. Biodexa Pharmaceticals 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 Biodexa Pharmaceticals Piotroski F Score and Biodexa Pharmaceticals Altman Z Score analysis.
For more information on how to buy Biodexa Stock please use our How to Invest in Biodexa Pharmaceticals guide.
  
At this time, Biodexa Pharmaceticals' Short Term Debt is fairly stable compared to the past year. Net Debt To EBITDA is likely to rise to 1.06 in 2024, whereas Net Debt is likely to drop (5.8 M) in 2024. At this time, Biodexa Pharmaceticals' Days Sales Outstanding is fairly stable compared to the past year. Stock Based Compensation To Revenue is likely to rise to 0.08 in 2024, whereas Price To Sales Ratio is likely to drop 4.15 in 2024.
At this time, it appears that Biodexa Pharmaceticals is a possible manipulator. The earnings manipulation may begin if Biodexa Pharmaceticals' 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 Biodexa Pharmaceticals 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 Biodexa Pharmaceticals' 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.
3.22
Beneish M Score - Possible Manipulator
Elasticity of Receivables

0.39

Focus
Asset Quality

1.87

Focus
Expense Coverage

0.55

Focus
Gross Margin Strengs

1.05

Focus
Accruals Factor

0.55

Focus
Depreciation Resistance

1.03

Focus
Net Sales Growth

1.64

Focus
Financial Leverage Condition

-15.86

Focus

Biodexa Pharmaceticals 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 Biodexa Pharmaceticals' 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 Receivables455.7 K704 K
Way Down
Very volatile
Total Revenue625.7 K381 K
Way Up
Pretty Stable
Total Assets20.9 M10.5 M
Way Up
Very volatile
Total Current Assets10 MM
Significantly Up
Very volatile
Non Current Assets Total3.3 M3.5 M
Notably Down
Very volatile
Property Plant EquipmentMM
Fairly Down
Slightly volatile
Depreciation And Amortization268.9 K283 K
Notably Down
Very volatile
Selling General Administrative3.9 M4.3 M
Moderately Down
Slightly volatile
Total Current Liabilities3.8 M5.6 M
Way Down
Pretty Stable
Non Current Liabilities Total280.2 K295 K
Notably Down
Slightly volatile
Short Term Debt307.8 K169 K
Way Up
Slightly volatile

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

About Biodexa Pharmaceticals 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

268,850

At this time, Biodexa Pharmaceticals' Depreciation And Amortization is fairly stable compared to the past year.

Biodexa Pharmaceticals 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 Biodexa Pharmaceticals. 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 Receivables22K95K33K329K704K455.7K
Total Revenue674K343K578K699K381K625.7K
Total Assets30.9M9.8M12.9M5.5M10.5M20.9M
Total Current Assets13.7M9.3M11.8M4.7M7.0M10.0M
Net Debt(4.8M)(7.3M)(9.3M)(2.2M)(5.5M)(5.8M)
Short Term Debt412K200K146K161K169K307.8K
Operating Income(11.3M)(10.7M)(7.0M)(8.9M)(8.0M)(8.4M)
Gross Profit Margin(10.64)(16.69)(7.05)(6.31)(9.67)(10.16)

About Biodexa Pharmaceticals Fundamental Analysis

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

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