Lufax Holding Stock Beneish M Score

LU Stock  USD 2.34  0.07  2.90%   
This module uses fundamental data of Lufax Holding to approximate the value of its Beneish M Score. Lufax Holding 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 Lufax Holding Piotroski F Score and Lufax Holding Altman Z Score analysis.
For more information on how to buy Lufax Stock please use our How to Invest in Lufax Holding guide.
  
At this time, Lufax Holding's Net Debt is comparatively stable compared to the past year. Debt To Equity is likely to gain to 0.66 in 2024, whereas Long Term Debt Total is likely to drop slightly above 29.7 B in 2024. At this time, Lufax Holding's Intangibles To Total Assets are comparatively stable compared to the past year. Receivables Turnover is likely to gain to 8.19 in 2024, whereas Days Sales Outstanding is likely to drop 44.47 in 2024.
At this time, it appears that Lufax Holding is an unlikely manipulator. The earnings manipulation may begin if Lufax Holding'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 Lufax Holding 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 Lufax Holding'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.
-2.52
Beneish M Score - Unlikely Manipulator
Elasticity of Receivables

0.87

Focus
Asset Quality

0.84

Focus
Expense Coverage

1.32

Focus
Gross Margin Strengs

1.27

Focus
Accruals Factor

1.32

Focus
Depreciation Resistance

1.02

Focus
Net Sales Growth

1.09

Focus
Financial Leverage Condition

1.02

Focus

Lufax Holding 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 Lufax Holding'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 Receivables5.1 B5.3 B
Notably Down
Pretty Stable
Total Revenue45.5 B41.7 B
Significantly Up
Slightly volatile
Total Assets244.4 B237 B
Sufficiently Up
Slightly volatile
Total Current Assets229 B218 B
Sufficiently Up
Slightly volatile
Non Current Assets Total47.2 B47.9 B
Fairly Down
Slightly volatile
Property Plant Equipment1.1 B968.9 M
Significantly Up
Slightly volatile
Depreciation And Amortization651.8 M606.1 M
Significantly Up
Slightly volatile
Selling General Administrative3.3 B2.3 B
Way Up
Pretty Stable
Total Current Liabilities104.9 B99.9 B
Sufficiently Up
Slightly volatile
Non Current Liabilities Total140.2 B133.5 B
Sufficiently Up
Slightly volatile
Long Term Debt32.1 B44.5 B
Way Down
Slightly volatile
Operating Income14.9 B14.8 B
Slightly Up
Very volatile
Short Term Investments370.7 M390.2 M
Notably Down
Slightly volatile
Long Term Investments33.6 B31.9 B
Sufficiently Up
Pretty Stable
Gross Profit Margin0.880.6955
Significantly Up
Slightly volatile

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

About Lufax Holding 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.

Current Deferred Revenue

(669.77 Million)

At this time, Lufax Holding's Current Deferred Revenue is comparatively stable compared to the past year.

Lufax Holding 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 Lufax Holding. 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 Receivables16.6B23.3B22.3B15.8B5.3B5.1B
Total Revenue40.9B43.1B54.3B50.4B41.7B45.5B
Total Assets149.5B248.9B360.4B349.3B237.0B244.4B
Total Current Assets24.0B47.5B57.1B59.6B218.0B229.0B
Net Debt6.6B4.8B10.1B9.2B5.3B6.0B
Long Term Debt13.0B28.0B44.0B50.2B44.5B32.1B
Operating Income19.4B18.0B23.5B13.4B14.8B14.9B
Investments(11.0B)(15.0B)313.8M8.4B(5.9B)(6.2B)
Gross Profit Margin0.870.840.830.730.70.88

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

About Lufax Holding Fundamental Analysis

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

Thematic Opportunities

Explore Investment Opportunities

Build portfolios using Macroaxis predefined set of investing ideas. Many of Macroaxis investing ideas can easily outperform a given market. Ideas can also be optimized per your risk profile before portfolio origination is invoked. Macroaxis thematic optimization helps investors identify companies most likely to benefit from changes or shifts in various micro-economic or local macro-level trends. Originating optimal thematic portfolios involves aligning investors' personal views, ideas, and beliefs with their actual investments.
Explore Investing Ideas  

Additional Tools for Lufax Stock Analysis

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