Cleantech Lithium Plc Stock Beneish M Score

CTL Stock   10.00  0.25  2.44%   
This module uses fundamental data of CleanTech Lithium to approximate the value of its Beneish M Score. CleanTech Lithium 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 CleanTech Lithium plc. Also, note that the market value of any company could be closely tied with the direction of predictive economic indicators such as signals in bureau of economic analysis.
  
As of November 26, 2024, Short and Long Term Debt Total is expected to decline to about 53.4 K. The current year's Net Debt is expected to grow to about (5.9 M).
At this time, CleanTech Lithium's M Score is inapplicable. The earnings manipulation may begin if CleanTech Lithium'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 CleanTech Lithium 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 CleanTech Lithium'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.
-4.69
Beneish M Score - Inapplicable
Elasticity of Receivables

N/A

Focus
Asset Quality

1.09

Focus
Expense Coverage

N/A

Focus
Gross Margin Strengs

N/A

Focus
Accruals Factor

N/A

Focus
Depreciation Resistance

1.0

Focus
Net Sales Growth

N/A

Focus
Financial Leverage Condition

0.95

Focus

CleanTech Lithium 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 CleanTech Lithium'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 Receivables49.4 K40 K
Fairly Up
Slightly volatile
Total Assets21.5 M20.5 M
Sufficiently Up
Slightly volatile
Total Current Assets4.2 M6.8 M
Way Down
Slightly volatile
Non Current Assets Total14.4 M13.7 M
Sufficiently Up
Slightly volatile
Property Plant Equipment75.8 K79.6 K
Sufficiently Down
Slightly volatile
Selling General Administrative4.9 M4.6 M
Sufficiently Up
Slightly volatile
Total Current Liabilities410.4 K730.4 K
Way Down
Slightly volatile
Short Term Debt53.4 K61.9 K
Fairly Down
Slightly volatile
Short Term Investments165.8 K186.6 K
Fairly Down
Slightly volatile

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

About CleanTech Lithium 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

0.95

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

CleanTech Lithium 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 CleanTech Lithium. 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)
Total Assets152.3K164.4K4.0M18.0M20.5M21.5M
Total Current Assets83.7K95.2K3.3M12.6M6.8M4.2M
Non Current Assets Total68.6K69.2K765.1K5.3M13.7M14.4M
Selling General Administrative223.7K139.2K1.2M3.8M4.6M4.9M
Total Current Liabilities124.3K144.6K518.3K633.7K730.4K410.4K
Net Debt(36.9K)(41.3K)(3.2M)(12.4M)(6.2M)(5.9M)
Operating Income(223.7K)(139.2K)(1.2M)(3.8M)(5.9M)(5.6M)
Total Cash From Operating Activities(55.95)(110.8K)(717.5K)(3.5M)(5.4M)(5.1M)

About CleanTech Lithium Fundamental Analysis

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

CleanTech Lithium financial ratios help investors to determine whether CleanTech 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 CleanTech with respect to the benefits of owning CleanTech Lithium security.