Oculis Holding Ag Stock Beneish M Score

OCSAW Stock   4.25  0.10  2.30%   
This module uses fundamental data of Oculis Holding to approximate the value of its Beneish M Score. Oculis 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 Oculis Holding Piotroski F Score and Oculis Holding Altman Z Score analysis.
  
Net Debt is likely to drop to about 80.3 M in 2024. Long Term Debt is likely to drop to about 106.3 M in 2024.
At this time, it appears that Oculis Holding AG is an unlikely manipulator. The earnings manipulation may begin if Oculis 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 Oculis 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 Oculis 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.
-4.68
Beneish M Score - Unlikely Manipulator
Elasticity of Receivables

N/A

Focus
Asset Quality

N/A

Focus
Expense Coverage

N/A

Focus
Gross Margin Strengs

N/A

Focus
Accruals Factor

N/A

Focus
Depreciation Resistance

N/A

Focus
Net Sales Growth

N/A

Focus
Financial Leverage Condition

1.22

Focus

Oculis 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 Oculis 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
Total Assets62.1 M114.4 M
Way Down
Slightly volatile
Total Current Assets106.1 M101 M
Sufficiently Up
Slightly volatile
Non Current Assets Total12.9 M13.3 M
Sufficiently Down
Slightly volatile
Selling General AdministrativeM14.7 M
Way Down
Slightly volatile
Total Current Liabilities10.9 M19.1 M
Way Down
Slightly volatile
Non Current Liabilities Total1.5 M1.5 M
Notably Down
Very volatile
Net Debt80.3 M118.1 M
Way Down
Slightly volatile
Long Term Debt106.3 M140.8 M
Way Down
Slightly volatile
Long Term Investments40.5 K45 K
Moderately Down
Slightly volatile

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

About Oculis 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.

Reconciled Depreciation

288,475

At this time, Oculis Holding's Reconciled Depreciation is fairly stable compared to the past year.

About Oculis Holding Fundamental Analysis

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

When running Oculis Holding's price analysis, check to measure Oculis 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 Oculis Holding is operating at the current time. Most of Oculis Holding's value examination focuses on studying past and present price action to predict the probability of Oculis 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 Oculis Holding's price. Additionally, you may evaluate how the addition of Oculis Holding to your portfolios can decrease your overall portfolio volatility.