Calian Technologies Stock Beneish M Score

CGY Stock  CAD 47.56  0.42  0.88%   
This module uses fundamental data of Calian Technologies to approximate the value of its Beneish M Score. Calian Technologies 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 Trending Equities to better understand how to build diversified portfolios, which includes a position in Calian Technologies. Also, note that the market value of any company could be closely tied with the direction of predictive economic indicators such as signals in board of governors.
  
At this time, Calian Technologies' Debt To Equity is very stable compared to the past year. As of the 29th of November 2024, Interest Debt Per Share is likely to grow to 8.55, while Cash Flow To Debt Ratio is likely to drop 0.92. At this time, Calian Technologies' Net Income Per Share is very stable compared to the past year. As of the 29th of November 2024, Payables Turnover is likely to grow to 6.08, while Price To Sales Ratio is likely to drop 0.51.
At this time, Calian Technologies' M Score is inapplicable. The earnings manipulation may begin if Calian Technologies' 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 Calian Technologies 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 Calian Technologies' 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.
-2.57
Beneish M Score - Inapplicable
Elasticity of Receivables

1.0

Focus
Asset Quality

0.98

Focus
Expense Coverage

1.0

Focus
Gross Margin Strengs

1.06

Focus
Accruals Factor

1.0

Focus
Depreciation Resistance

1.0

Focus
Net Sales Growth

1.05

Focus
Financial Leverage Condition

1.0

Focus

Calian Technologies 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 Calian Technologies' 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 Receivables209 M199 M
Sufficiently Up
Slightly volatile
Total Revenue795.2 M757.4 M
Sufficiently Up
Slightly volatile
Total Assets707.3 M673.6 M
Sufficiently Up
Slightly volatile
Total Current Assets319.4 M304.2 M
Sufficiently Up
Slightly volatile
Non Current Assets Total387.8 M369.4 M
Sufficiently Up
Slightly volatile
Property Plant Equipment40.2 M38.3 M
Sufficiently Up
Slightly volatile
Depreciation And Amortization34.3 M32.7 M
Sufficiently Up
Slightly volatile
Selling General Administrative98.2 M93.6 M
Sufficiently Up
Slightly volatile
Total Current Liabilities235.6 M224.4 M
Sufficiently Up
Slightly volatile
Non Current Liabilities Total75.1 M71.5 M
Sufficiently Up
Slightly volatile
Operating Income45.4 M43.2 M
Sufficiently Up
Slightly volatile
Short Term Investments105.2 K110.7 K
Notably Down
Slightly volatile
Long Term Investments4.4 M4.2 M
Sufficiently Up
Slightly volatile
Gross Profit Margin0.360.3402
Notably Up
Slightly volatile

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

About Calian Technologies 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

34.31 Million

At this time, Calian Technologies' Depreciation And Amortization is very stable compared to the past year.

Calian Technologies 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 Calian Technologies. 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 Receivables81.1M111.1M171.5M173.1M199.0M209.0M
Total Revenue432.3M518.4M582.2M658.6M757.4M795.2M
Total Assets331.1M458.0M547.2M585.7M673.6M707.3M
Total Current Assets202.6M262.2M296.5M264.5M304.2M319.4M
Net Debt(4.6M)(61.1M)(16.1M)41.0M47.2M49.5M
Short Term Debt2.8M3.0M11.6M42.7M49.1M51.6M
Operating Income25.9M28.9M30.5M37.6M43.2M45.4M
Investments(35.2M)(56.6M)(72.9M)(79.6M)(71.7M)(68.1M)
Gross Profit Margin0.210.240.290.310.340.36

About Calian Technologies Fundamental Analysis

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

Pair Trading with Calian Technologies

One of the main advantages of trading using pair correlations is that every trade hedges away some risk. Because there are two separate transactions required, even if Calian Technologies position performs unexpectedly, the other equity can make up some of the losses. Pair trading also minimizes risk from directional movements in the market. For example, if an entire industry or sector drops because of unexpected headlines, the short position in Calian Technologies will appreciate offsetting losses from the drop in the long position's value.
The ability to find closely correlated positions to Calian Technologies could be a great tool in your tax-loss harvesting strategies, allowing investors a quick way to find a similar-enough asset to replace Calian Technologies when you sell it. If you don't do this, your portfolio allocation will be skewed against your target asset allocation. So, investors can't just sell and buy back Calian Technologies - that would be a violation of the tax code under the "wash sale" rule, and this is why you need to find a similar enough asset and use the proceeds from selling Calian Technologies to buy it.
The correlation of Calian Technologies is a statistical measure of how it moves in relation to other instruments. This measure is expressed in what is known as the correlation coefficient, which ranges between -1 and +1. A perfect positive correlation (i.e., a correlation coefficient of +1) implies that as Calian Technologies moves, either up or down, the other security will move in the same direction. Alternatively, perfect negative correlation means that if Calian Technologies moves in either direction, the perfectly negatively correlated security will move in the opposite direction. If the correlation is 0, the equities are not correlated; they are entirely random. A correlation greater than 0.8 is generally described as strong, whereas a correlation less than 0.5 is generally considered weak.
Correlation analysis and pair trading evaluation for Calian Technologies can also be used as hedging techniques within a particular sector or industry or even over random equities to generate a better risk-adjusted return on your portfolios.
Pair CorrelationCorrelation Matching

Other Information on Investing in Calian Stock

Calian Technologies financial ratios help investors to determine whether Calian Stock is cheap or expensive when compared to a particular measure, such as profits or enterprise value. In other words, they help investors to determine the cost of investment in Calian with respect to the benefits of owning Calian Technologies security.