Gct Semiconductor Holding Stock Beneish M Score

GCTS Stock   2.37  0.14  6.28%   
This module uses fundamental data of GCT Semiconductor to approximate the value of its Beneish M Score. GCT Semiconductor 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 GCT Semiconductor Piotroski F Score and GCT Semiconductor Altman Z Score analysis.
  
At this time, GCT Semiconductor's Short and Long Term Debt Total is comparatively stable compared to the past year. Net Debt is likely to gain to about 96.4 M in 2024, whereas Short Term Debt is likely to drop slightly above 53.2 M in 2024.
At this time, it appears that GCT Semiconductor Holding is an unlikely manipulator. The earnings manipulation may begin if GCT Semiconductor'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 GCT Semiconductor 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 GCT Semiconductor'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.
-2.23
Beneish M Score - Unlikely Manipulator
Elasticity of Receivables

0.72

Focus
Asset Quality

N/A

Focus
Expense Coverage

0.76

Focus
Gross Margin Strengs

0.67

Focus
Accruals Factor

0.76

Focus
Depreciation Resistance

N/A

Focus
Net Sales Growth

1.08

Focus
Financial Leverage Condition

1.11

Focus

GCT Semiconductor 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 GCT Semiconductor'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 Receivables7.4 M9.6 M
Significantly Down
Slightly volatile
Total Revenue15.5 M14.4 M
Significantly Up
Slightly volatile
Total Assets14 M14.8 M
Notably Down
Slightly volatile
Total Current Assets15.7 M15 M
Sufficiently Up
Slightly volatile
Non Current Assets Total2.9 M3.1 M
Notably Down
Slightly volatile
Depreciation And AmortizationM968.4 K
Significantly Up
Slightly volatile
Selling General AdministrativeM8.5 M
Significantly Down
Slightly volatile
Total Current Liabilities138.6 M132 M
Sufficiently Up
Slightly volatile
Non Current Liabilities Total18.2 M15.4 M
Fairly Up
Slightly volatile
Net Debt96.4 M91.8 M
Sufficiently Up
Slightly volatile
Short Term Debt53.2 M65.7 M
Significantly Down
Slightly volatile
Long Term Debt15.8 M23 M
Way Down
Slightly volatile
Gross Profit Margin0.280.4201
Way Down
Pretty Stable

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

About GCT Semiconductor 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

1.04 Million

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

About GCT Semiconductor Fundamental Analysis

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

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