Iperionx Limited American Stock Beneish M Score

IPX Stock  USD 29.10  0.28  0.95%   
This module uses fundamental data of IperionX Limited to approximate the value of its Beneish M Score. IperionX Limited 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 IperionX Limited Piotroski F Score and IperionX Limited Altman Z Score analysis.
  
At this time, IperionX Limited's Debt To Equity is fairly stable compared to the past year. Total Debt To Capitalization is likely to rise to 0.0005 in 2024, despite the fact that Net Debt is likely to grow to (30.1 M). At this time, IperionX Limited's Income Quality is fairly stable compared to the past year. Tangible Asset Value is likely to rise to about 1.9 M in 2024, whereas Free Cash Flow Yield is likely to drop (0.09) in 2024.
At this time, it appears that IperionX Limited American is an unlikely manipulator. The earnings manipulation may begin if IperionX Limited'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 IperionX Limited 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 IperionX Limited'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.
-4.97
Beneish M Score - Unlikely Manipulator
Elasticity of Receivables

N/A

Focus
Asset Quality

0.95

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

0.89

Focus

IperionX Limited 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 IperionX Limited'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 Receivables2.4 M2.3 M
Sufficiently Up
Slightly volatile
Total Assets58.2 M55.4 M
Sufficiently Up
Slightly volatile
Total Current Assets43.6 M41.5 M
Sufficiently Up
Slightly volatile
Non Current Assets Total14.6 M13.9 M
Sufficiently Up
Slightly volatile
Property Plant Equipment8.5 M8.1 M
Sufficiently Up
Slightly volatile
Depreciation And Amortization690 K657.2 K
Sufficiently Up
Slightly volatile
Selling General Administrative5.2 M8.3 M
Way Down
Slightly volatile
Total Current Liabilities3.2 M3.1 M
Sufficiently Up
Slightly volatile
Short Term Debt233.5 K445.8 K
Way Down
Slightly volatile
Long Term Debt17.6 K18.5 K
Notably Down
Slightly volatile

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

About IperionX Limited 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

13.59 Million

At this time, IperionX Limited's Other Operating Expenses is fairly stable compared to the past year.

IperionX Limited 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 IperionX Limited. 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 Receivables29.2K341.022.5K228.4K2.3M2.4M
Total Assets2.0M3.7M9.9M34.3M55.4M58.2M
Total Current Assets1.2M1.7M5.8M19.2M41.5M43.6M
Non Current Assets Total862.8K1.0M4.1M15.1M13.9M14.6M
Property Plant Equipment1.3M1.0M3.8M7.0M8.1M8.5M
Selling General Administrative528.1K4.9M11.4M6.6M8.3M5.2M
Total Current Liabilities65.0K368.0K2.1M2.5M3.1M3.2M
Non Current Liabilities Total21.7K394.5K408.8K890.4K1.0M1.1M
Net Debt(1.1M)(1.2M)(5.1M)(16.5M)(31.7M)(30.1M)
Operating Income(509.4K)(13.2M)(21.9M)(26.3M)(23.0M)(21.9M)
Total Cash From Operating Activities(436.2K)(3.6M)(12.1M)(15.9M)(18.6M)(17.7M)
Investments(89.5K)1.8M(250K)(6.5M)(6.5M)(6.2M)

IperionX Limited 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, IperionX Limited's sustainability indicators can be used to identify proper investment strategies using environmental, social, and governance scores that are crucial to IperionX Limited's managers, analysts, and investors.
Environmental
Governance
Social

About IperionX Limited Fundamental Analysis

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

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