Integral Diagnostics Stock Beneish M Score

IDX Stock   2.91  0.01  0.34%   
This module uses fundamental data of Integral Diagnostics to approximate the value of its Beneish M Score. Integral Diagnostics 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 Risk vs Return Analysis to better understand how to build diversified portfolios, which includes a position in Integral Diagnostics. 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, Integral Diagnostics' Net Debt is comparatively stable compared to the past year. Long Term Debt Total is likely to gain to about 420.7 M in 2024, whereas Short and Long Term Debt Total is likely to drop slightly above 190.3 M in 2024.
At this time, Integral Diagnostics' M Score is inapplicable. The earnings manipulation may begin if Integral Diagnostics' 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 Integral Diagnostics 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 Integral Diagnostics' 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.
-3.45
Beneish M Score - Inapplicable
Elasticity of Receivables

2.07

Focus
Asset Quality

0.13

Focus
Expense Coverage

1.05

Focus
Gross Margin Strengs

N/A

Focus
Accruals Factor

1.05

Focus
Depreciation Resistance

1.0

Focus
Net Sales Growth

0.51

Focus
Financial Leverage Condition

1.78

Focus

Integral Diagnostics 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 Integral Diagnostics' 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 Receivables28.5 M27.2 M
Sufficiently Up
Slightly volatile
Total Revenue238.8 M469.7 M
Way Down
Slightly volatile
Total Assets394.3 M744.3 M
Way Down
Slightly volatile
Total Current Assets56.3 M74.8 M
Way Down
Slightly volatile
Non Current Assets Total368.3 M669.5 M
Way Down
Slightly volatile
Property Plant Equipment341.1 M324.8 M
Sufficiently Up
Slightly volatile
Selling General Administrative162.8 M305.8 M
Way Down
Slightly volatile
Total Current Liabilities49 M87.1 M
Way Down
Slightly volatile
Non Current Liabilities Total200.7 M356.9 M
Way Down
Slightly volatile
Short Term Debt12.6 M16.2 M
Significantly Down
Slightly volatile
Long Term Debt131.6 M219.8 M
Way Down
Slightly volatile
Operating Income5.1 M5.4 M
Notably Down
Slightly volatile
Total Cash From Operating Activities36.6 M66.2 M
Way Down
Slightly volatile
Short Term Investments269.2 K438.1 K
Way Down
Slightly volatile
Long Term Investments4.8 KK
Notably Down
Slightly volatile

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

About Integral Diagnostics 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

49.45 Million

At this time, Integral Diagnostics' Depreciation And Amortization is comparatively stable compared to the past year.

Integral Diagnostics 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 Integral Diagnostics. 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 Receivables10.4M15.8M24.3M23.9M27.2M28.5M
Total Revenue274.1M348.8M358.7M440.1M469.7M238.8M
Total Assets586.9M654.9M783.0M839.0M744.3M394.3M
Total Current Assets79.8M86.4M158.2M68.4M74.8M56.3M
Net Debt219.9M246.2M217.8M331.2M315.4M331.1M
Short Term Debt22.8M17.0M17.2M16.7M16.2M12.6M
Long Term Debt157.0M192.2M217.6M221.1M219.8M131.6M
Operating Income38.4M47.9M38.4M40.1M5.4M5.1M
Investments(93.5M)(56.7M)(55.7M)(129.0M)(27.9M)(29.3M)

About Integral Diagnostics Fundamental Analysis

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

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