Western Asset Investment Stock Beneish M Score

IGI Stock  USD 16.43  0.04  0.24%   
This module uses fundamental data of Western Asset to approximate the value of its Beneish M Score. Western Asset 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 Western Asset Piotroski F Score and Western Asset Altman Z Score analysis.
  
The Western Asset's current Interest Debt Per Share is estimated to increase to 0.000014, while Net Debt is forecasted to increase to (93.5 K). As of now, Western Asset's Inventory Turnover is increasing as compared to previous years. The Western Asset's current Sales General And Administrative To Revenue is estimated to increase to 0.04, while Price To Sales Ratio is projected to decrease to 15.85.
At this time, it appears that Western Asset Investment is an unlikely manipulator. The earnings manipulation may begin if Western Asset'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 Western Asset 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 Western Asset'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.
-2.99
Beneish M Score - Unlikely Manipulator
Elasticity of Receivables

0.97

Focus
Asset Quality

N/A

Focus
Expense Coverage

0.67

Focus
Gross Margin Strengs

0.98

Focus
Accruals Factor

0.67

Focus
Depreciation Resistance

N/A

Focus
Net Sales Growth

1.05

Focus
Financial Leverage Condition

1.17

Focus

Western Asset 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 Western Asset'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 Receivables2.3 M2.3 M
Fairly Up
Slightly volatile
Total Assets163.1 M96.5 M
Way Up
Slightly volatile
Total Current Assets2.3 M2.4 M
Fairly Down
Slightly volatile
Non Current Assets Total171.4 M164.8 M
Sufficiently Up
Slightly volatile
Depreciation And Amortization167.8 K151.1 K
Significantly Up
Slightly volatile
Selling General Administrative282.5 K402.8 K
Way Down
Slightly volatile
Total Current Liabilities1.5 M829.5 K
Way Up
Slightly volatile
Non Current Liabilities Total1.3 M897.5 K
Significantly Up
Slightly volatile
Short Term Investments1.2 M1.1 M
Notably Up
Slightly volatile
Long Term Investments160.5 M94.9 M
Way Up
Slightly volatile
Gross Profit Margin0.870.89
Fairly Down
Slightly volatile

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

About Western Asset 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.

Other Operating Expenses

228,907

As of now, Western Asset's Other Operating Expenses is decreasing as compared to previous years.

Western Asset 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 Western Asset. 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.
202020212022202320242025 (projected)
Net Receivables2.6M2.5M2.5M2.5M2.3M2.3M
Total Revenue2.3M(37.0M)7.1M17.0M15.3M16.1M
Total Assets234.6M188.7M186.2M107.2M96.5M163.1M
Total Current Assets2.6M2.5M2.5M2.6M2.4M2.3M
Non Current Assets Total237.4M231.8M185.6M183.1M164.8M171.4M
Selling General Administrative245.0K244.9K228.8K350.2K402.8K282.5K
Total Current Liabilities721.0K1.4M1.6M921.6K829.5K1.5M
Non Current Liabilities Total910.1K1.8M1.6M997.2K897.5K1.3M
Net Debt(367.0)(17.9K)(560.0)(109.4K)(98.4K)(93.5K)
Operating Income19.8M1.9M(37.3M)6.9M6.2M3.9M
Short Term Investments781.6K2.4M838.0K1.3M1.1M1.2M
Long Term Investments231.8M185.6M183.1M105.4M94.9M160.5M
Gross Profit Margin0.920.271.040.780.890.87

Western Asset ESG Sustainability

Some studies have found that companies with high sustainability scores are getting higher valuations than competitors with lower social-engagement activities. While most ESG disclosures are voluntary and do not directly affect the long term financial condition, Western Asset's sustainability indicators can be used to identify proper investment strategies using environmental, social, and governance scores that are crucial to Western Asset's managers, analysts, and investors.
Environment Score
Governance Score
Social Score

About Western Asset Fundamental Analysis

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

Currently Active Assets on Macroaxis

When determining whether Western Asset Investment offers a strong return on investment in its stock, a comprehensive analysis is essential. The process typically begins with a thorough review of Western Asset's financial statements, including income statements, balance sheets, and cash flow statements, to assess its financial health. Key financial ratios are used to gauge profitability, efficiency, and growth potential of Western Asset Investment Stock. Outlined below are crucial reports that will aid in making a well-informed decision on Western Asset Investment Stock:
Check out Western Asset Piotroski F Score and Western Asset Altman Z Score analysis.
You can also try the Pair Correlation module to compare performance and examine fundamental relationship between any two equity instruments.
Is Asset Management & Custody Banks space expected to grow? Or is there an opportunity to expand the business' product line in the future? Factors like these will boost the valuation of Western Asset. If investors know Western will grow in the future, the company's valuation will be higher. The financial industry is built on trying to define current growth potential and future valuation accurately. All the valuation information about Western Asset listed above have to be considered, but the key to understanding future value is determining which factors weigh more heavily than others.
Earnings Share
0.97
The market value of Western Asset Investment is measured differently than its book value, which is the value of Western that is recorded on the company's balance sheet. Investors also form their own opinion of Western Asset's value that differs from its market value or its book value, called intrinsic value, which is Western Asset's true underlying value. Investors use various methods to calculate intrinsic value and buy a stock when its market value falls below its intrinsic value. Because Western Asset's market value can be influenced by many factors that don't directly affect Western Asset's underlying business (such as a pandemic or basic market pessimism), market value can vary widely from intrinsic value.
Please note, there is a significant difference between Western Asset's value and its price as these two are different measures arrived at by different means. Investors typically determine if Western Asset is a good investment by looking at such factors as earnings, sales, fundamental and technical indicators, competition as well as analyst projections. However, Western Asset's price is the amount at which it trades on the open market and represents the number that a seller and buyer find agreeable to each party.