Procter Gamble Stock Beneish M Score

PG Stock  USD 176.28  3.53  2.04%   
This module uses fundamental data of Procter Gamble to approximate the value of its Beneish M Score. Procter Gamble 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 Procter Gamble Piotroski F Score and Procter Gamble Altman Z Score analysis.
For more detail on how to invest in Procter Stock please use our How to Invest in Procter Gamble guide.
  
At this time, Procter Gamble's Debt To Equity is most likely to increase slightly in the upcoming years. The Procter Gamble's current Interest Debt Per Share is estimated to increase to 14.87, while Net Debt is projected to decrease to roughly 17.8 B. At this time, Procter Gamble's Book Value Per Share is most likely to increase slightly in the upcoming years. The Procter Gamble's current Operating Cash Flow Per Share is estimated to increase to 8.83, while PTB Ratio is projected to decrease to 3.86.
At this time, it appears that Procter Gamble is an unlikely manipulator. The earnings manipulation may begin if Procter Gamble'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 Procter Gamble 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 Procter Gamble'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.
-3.06
Beneish M Score - Unlikely Manipulator
Elasticity of Receivables

1.05

Focus
Asset Quality

0.92

Focus
Expense Coverage

2.04

Focus
Gross Margin Strengs

0.74

Focus
Accruals Factor

2.04

Focus
Depreciation Resistance

1.21

Focus
Net Sales Growth

0.71

Focus
Financial Leverage Condition

0.98

Focus

Procter Gamble 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 Procter Gamble'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 Receivables4.6 B6.1 B
Way Down
Pretty Stable
Total Revenue59.7 B84 B
Way Down
Pretty Stable
Total Assets85.6 B122.4 B
Way Down
Very volatile
Total Current Assets19.1 B24.7 B
Significantly Down
Very volatile
Non Current Assets Total66.5 B97.7 B
Way Down
Very volatile
Property Plant Equipment20.7 B25.2 B
Significantly Down
Slightly volatile
Depreciation And Amortization1.9 B2.9 B
Way Down
Very volatile
Selling General Administrative18.7 B12.9 B
Way Up
Slightly volatile
Total Current Liabilities21.4 B33.6 B
Way Down
Slightly volatile
Non Current Liabilities Total26.9 B38.2 B
Way Down
Pretty Stable
Net Debt17.8 B23.9 B
Way Down
Pretty Stable
Short Term Debt7.1 B7.5 B
Sufficiently Down
Very volatile
Long Term Debt21.5 B25.3 B
Fairly Down
Slightly volatile
Operating Income10.8 B18.5 B
Way Down
Slightly volatile
Total Cash From Operating Activities11.7 B19.8 B
Way Down
Slightly volatile
Long Term Investments110 M194.3 M
Way Down
Slightly volatile
Gross Profit Margin0.380.5169
Way Down
Very volatile

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

About Procter Gamble 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

1.14 Billion

At this time, Procter Gamble's Current Deferred Revenue is most likely to decrease significantly in the upcoming years.

Procter Gamble 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 Procter Gamble. 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 Receivables4.2B4.7B5.1B5.5B6.1B4.6B
Total Revenue71.0B76.1B80.2B82.0B84.0B59.7B
Total Assets120.7B119.3B117.2B120.8B122.4B85.6B
Total Current Assets28.0B23.1B21.7B22.6B24.7B19.1B
Net Debt18.5B21.7B24.3B26.4B23.9B17.8B
Short Term Debt11.2B9.1B8.9B10.5B7.5B7.1B
Long Term Debt23.5B23.1B22.8B24.4B25.3B21.5B
Operating Income15.7B18.0B17.8B18.1B18.5B10.8B
Investments3.0B(55M)3M(3.5B)(3.5B)(3.3B)

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

About Procter Gamble Fundamental Analysis

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

Is Household Products 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 Procter Gamble. If investors know Procter 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 Procter Gamble listed above have to be considered, but the key to understanding future value is determining which factors weigh more heavily than others.
Quarterly Earnings Growth
(0.12)
Dividend Share
3.894
Earnings Share
5.8
Revenue Per Share
35.566
Quarterly Revenue Growth
(0.01)
The market value of Procter Gamble is measured differently than its book value, which is the value of Procter that is recorded on the company's balance sheet. Investors also form their own opinion of Procter Gamble's value that differs from its market value or its book value, called intrinsic value, which is Procter Gamble'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 Procter Gamble's market value can be influenced by many factors that don't directly affect Procter Gamble'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 Procter Gamble's value and its price as these two are different measures arrived at by different means. Investors typically determine if Procter Gamble is a good investment by looking at such factors as earnings, sales, fundamental and technical indicators, competition as well as analyst projections. However, Procter Gamble'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.