Emvision Medical Devices Stock Beneish M Score

EMV Stock   1.89  0.04  2.07%   
This module uses fundamental data of EMvision Medical to approximate the value of its Beneish M Score. EMvision Medical 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 Investing Opportunities to better understand how to build diversified portfolios, which includes a position in EMvision Medical Devices. 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, EMvision Medical's Long Term Debt Total is comparatively stable compared to the past year. Short and Long Term Debt is likely to gain to about 1.3 M in 2024, despite the fact that Net Debt is likely to grow to (14.9 M).
At this time, EMvision Medical's M Score is inapplicable. The earnings manipulation may begin if EMvision Medical'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 EMvision Medical 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 EMvision Medical'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.
-2.14
Beneish M Score - Inapplicable
Elasticity of Receivables

1.0

Focus
Asset Quality

1.13

Focus
Expense Coverage

0.81

Focus
Gross Margin Strengs

N/A

Focus
Accruals Factor

0.81

Focus
Depreciation Resistance

0.91

Focus
Net Sales Growth

1.05

Focus
Financial Leverage Condition

1.01

Focus

EMvision Medical 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 EMvision Medical'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 Receivables3.5 M3.4 M
Sufficiently Up
Slightly volatile
Total Revenue11.8 M11.2 M
Sufficiently Up
Slightly volatile
Total Assets25.2 M24 M
Sufficiently Up
Slightly volatile
Total Current Assets23 M21.9 M
Sufficiently Up
Slightly volatile
Non Current Assets Total1.1 M2.1 M
Way Down
Slightly volatile
Property Plant Equipment762.7 K923.9 K
Significantly Down
Slightly volatile
Depreciation And Amortization390.1 K410.6 K
Notably Down
Very volatile
Selling General Administrative1.5 M1.8 M
Fairly Down
Slightly volatile
Total Current Liabilities1.9 M3.4 M
Way Down
Slightly volatile
Non Current Liabilities Total2.1 MM
Sufficiently Up
Slightly volatile
Long Term Debt1.4 M1.6 M
Fairly Down
Slightly volatile
Short Term Investments67.4 K70.9 K
Notably Down
Pretty Stable

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

About EMvision Medical 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

390,051

At this time, EMvision Medical's Depreciation And Amortization is comparatively stable compared to the past year.

EMvision Medical 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 EMvision Medical. 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 Receivables81.3K117.4K69.9K2.9M3.4M3.5M
Total Revenue980.7K1.7M4.4M7.0M11.2M11.8M
Total Assets6.0M10.8M8.5M11.5M24.0M25.2M
Total Current Assets5.5M10.0M7.1M10.2M21.9M23.0M
Non Current Assets Total480.0K798.7K1.4M1.3M2.1M1.1M
Depreciation And Amortization3.6M114.0K243.3K342.0K410.6K390.1K
Selling General Administrative1.9M956.8K1.3M1.5M1.8M1.5M
Total Current Liabilities489.7K676.2K854.0K6.0M3.4M1.9M
Non Current Liabilities Total43.8K43.8K571.6K365.9K2.0M2.1M
Net Debt(5.4M)(9.5M)(6.1M)(6.9M)(15.7M)(14.9M)
Operating Income(3.5M)(10.2M)(10.5M)(10.9M)(1.6M)(1.7M)
Total Cash From Operating Activities(3.3M)(4.5M)(3.8M)834.2K(6.0M)(5.7M)

About EMvision Medical Fundamental Analysis

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

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