Pros Holdings Stock Beneish M Score

PRO Stock  USD 23.63  1.11  4.93%   
This module uses fundamental data of PROS Holdings to approximate the value of its Beneish M Score. PROS Holdings 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 PROS Holdings Piotroski F Score and PROS Holdings Altman Z Score analysis.
To learn how to invest in PROS Stock, please use our How to Invest in PROS Holdings guide.
  
At this time, PROS Holdings' Net Debt is very stable compared to the past year. As of the 22nd of November 2024, Short Term Debt is likely to grow to about 53.2 M, while Long Term Debt is likely to drop about 154.9 M. At this time, PROS Holdings' Capex To Operating Cash Flow is very stable compared to the past year. As of the 22nd of November 2024, PFCF Ratio is likely to grow to 258.01, while Price To Sales Ratio is likely to drop 4.14.
At this time, it appears that PROS Holdings is an unlikely manipulator. The earnings manipulation may begin if PROS Holdings' 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 PROS Holdings 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 PROS Holdings' 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.
-3.77
Beneish M Score - Unlikely Manipulator
Elasticity of Receivables

1.56

Focus
Asset Quality

0.26

Focus
Expense Coverage

1.45

Focus
Gross Margin Strengs

1.16

Focus
Accruals Factor

1.45

Focus
Depreciation Resistance

1.17

Focus
Net Sales Growth

0.52

Focus
Financial Leverage Condition

1.21

Focus

PROS Holdings 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 PROS Holdings' 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 Receivables39.4 M49.1 M
Significantly Down
Slightly volatile
Total Revenue156.5 M303.7 M
Way Down
Slightly volatile
Total Assets267.5 M421.8 M
Way Down
Slightly volatile
Total Current Assets195.2 M234.7 M
Significantly Down
Slightly volatile
Non Current Assets Total196.5 M187.2 M
Sufficiently Up
Slightly volatile
Property Plant Equipment51.3 M48.9 M
Sufficiently Up
Slightly volatile
Depreciation And Amortization9.3 M10.7 M
Fairly Down
Pretty Stable
Selling General Administrative42.9 M57.2 M
Way Down
Slightly volatile
Total Current Liabilities106.8 M197.3 M
Way Down
Slightly volatile
Non Current Liabilities Total317.5 M302.4 M
Sufficiently Up
Slightly volatile
Short Term Debt53.2 M33 M
Way Up
Slightly volatile
Gross Profit Margin0.720.6203
Fairly Up
Slightly volatile

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

About PROS Holdings 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

190.18 Million

At this time, PROS Holdings' Other Operating Expenses is very stable compared to the past year.

PROS Holdings 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 PROS Holdings. 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 Receivables65.1M49.6M40.6M48.2M49.1M39.4M
Total Revenue250.3M252.4M251.4M276.1M303.7M156.5M
Total Assets513.3M540.0M494.5M453.0M421.8M267.5M
Total Current Assets385.9M394.3M283.5M267.3M234.7M195.2M
Net Debt(165.8M)(61.1M)107.2M122.0M156.0M163.8M
Short Term Debt7.2M11.9M16.9M15.3M33.0M53.2M
Long Term Debt110.7M218.0M288.3M289.8M272.3M154.9M
Operating Income(52.8M)(66.1M)(72.0M)(76.5M)(50.6M)(48.1M)
Investments(293K)(281K)(2.9M)(1.1M)(2.4M)(2.3M)

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

About PROS Holdings Fundamental Analysis

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

Pair Trading with PROS Holdings

One of the main advantages of trading using pair correlations is that every trade hedges away some risk. Because there are two separate transactions required, even if PROS Holdings position performs unexpectedly, the other equity can make up some of the losses. Pair trading also minimizes risk from directional movements in the market. For example, if an entire industry or sector drops because of unexpected headlines, the short position in PROS Holdings will appreciate offsetting losses from the drop in the long position's value.

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The ability to find closely correlated positions to PROS Holdings could be a great tool in your tax-loss harvesting strategies, allowing investors a quick way to find a similar-enough asset to replace PROS Holdings when you sell it. If you don't do this, your portfolio allocation will be skewed against your target asset allocation. So, investors can't just sell and buy back PROS Holdings - that would be a violation of the tax code under the "wash sale" rule, and this is why you need to find a similar enough asset and use the proceeds from selling PROS Holdings to buy it.
The correlation of PROS Holdings is a statistical measure of how it moves in relation to other instruments. This measure is expressed in what is known as the correlation coefficient, which ranges between -1 and +1. A perfect positive correlation (i.e., a correlation coefficient of +1) implies that as PROS Holdings moves, either up or down, the other security will move in the same direction. Alternatively, perfect negative correlation means that if PROS Holdings moves in either direction, the perfectly negatively correlated security will move in the opposite direction. If the correlation is 0, the equities are not correlated; they are entirely random. A correlation greater than 0.8 is generally described as strong, whereas a correlation less than 0.5 is generally considered weak.
Correlation analysis and pair trading evaluation for PROS Holdings can also be used as hedging techniques within a particular sector or industry or even over random equities to generate a better risk-adjusted return on your portfolios.
Pair CorrelationCorrelation Matching
When determining whether PROS Holdings offers a strong return on investment in its stock, a comprehensive analysis is essential. The process typically begins with a thorough review of PROS Holdings' 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 Pros Holdings Stock. Outlined below are crucial reports that will aid in making a well-informed decision on Pros Holdings Stock:
Check out PROS Holdings Piotroski F Score and PROS Holdings Altman Z Score analysis.
To learn how to invest in PROS Stock, please use our How to Invest in PROS Holdings guide.
You can also try the Commodity Directory module to find actively traded commodities issued by global exchanges.
Is Application Software 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 PROS Holdings. If investors know PROS 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 PROS Holdings listed above have to be considered, but the key to understanding future value is determining which factors weigh more heavily than others.
Earnings Share
(0.61)
Revenue Per Share
6.889
Quarterly Revenue Growth
0.071
Return On Assets
(0.04)
The market value of PROS Holdings is measured differently than its book value, which is the value of PROS that is recorded on the company's balance sheet. Investors also form their own opinion of PROS Holdings' value that differs from its market value or its book value, called intrinsic value, which is PROS Holdings' 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 PROS Holdings' market value can be influenced by many factors that don't directly affect PROS Holdings' 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 PROS Holdings' value and its price as these two are different measures arrived at by different means. Investors typically determine if PROS Holdings is a good investment by looking at such factors as earnings, sales, fundamental and technical indicators, competition as well as analyst projections. However, PROS Holdings' 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.