Sana Biotechnology Stock Beneish M Score

SANA Stock  USD 2.45  0.03  1.21%   
This module uses fundamental data of Sana Biotechnology to approximate the value of its Beneish M Score. Sana Biotechnology 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 Sana Biotechnology Piotroski F Score and Sana Biotechnology Altman Z Score analysis.
For information on how to trade Sana Stock refer to our How to Trade Sana Stock guide.
  
At present, Sana Biotechnology's Short Term Debt is projected to increase significantly based on the last few years of reporting. The current year's Long Term Debt To Capitalization is expected to grow to 0.15, whereas Net Debt is forecasted to decline to (30.9 M). At present, Sana Biotechnology's PTB Ratio is projected to increase significantly based on the last few years of reporting. The current year's Book Value Per Share is expected to grow to 1.55, whereas Free Cash Flow Yield is projected to grow to (0.33).
At this time, Sana Biotechnology's M Score is unavailable. The earnings manipulation may begin if Sana Biotechnology'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 Sana Biotechnology 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 Sana Biotechnology'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.
-5.15
Beneish M Score - Unavailable
Elasticity of Receivables

N/A

Focus
Asset Quality

0.83

Focus
Expense Coverage

N/A

Focus
Gross Margin Strengs

N/A

Focus
Accruals Factor

N/A

Focus
Depreciation Resistance

0.89

Focus
Net Sales Growth

N/A

Focus
Financial Leverage Condition

0.7

Focus

Sana Biotechnology 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 Sana Biotechnology'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 Assets677.9 M565.3 M
Fairly Up
Slightly volatile
Total Current Assets325.9 M213.5 M
Way Up
Slightly volatile
Non Current Assets Total352.1 M351.8 M
Slightly Up
Slightly volatile
Property Plant Equipment68.6 M77 M
Fairly Down
Slightly volatile
Depreciation And Amortization32.4 M30.9 M
Sufficiently Up
Slightly volatile
Selling General Administrative46.5 M73.3 M
Way Down
Slightly volatile
Total Current Liabilities60.2 M64.5 M
Significantly Down
Slightly volatile
Non Current Liabilities Total324.1 M213.3 M
Way Up
Slightly volatile
Short Term Debt14.4 M13.2 M
Significantly Up
Slightly volatile

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

About Sana Biotechnology 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.

Depreciation And Amortization

32.41 Million

At present, Sana Biotechnology's Depreciation And Amortization is projected to increase significantly based on the last few years of reporting.

Sana Biotechnology 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 Sana Biotechnology. 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)
Total Assets415.7M730.3M1.1B822.7M565.3M677.9M
Total Current Assets144.3M384.5M558.1M444.4M213.5M325.9M
Non Current Assets Total271.4M345.8M571.3M378.3M351.8M352.1M
Property Plant Equipment68.8M109.9M65.5M66.9M77.0M68.6M
Depreciation And Amortization3.9M5.9M11.1M15.6M30.9M32.4M
Selling General Administrative21.8M28.3M50.4M71.6M73.3M46.5M
Total Current Liabilities19.8M31.5M99.2M111.5M64.5M60.2M
Non Current Liabilities Total538.4M1.1B301.7M211.9M213.3M324.1M
Net Debt(31.8M)(340.1M)(142.1M)(68.5M)(29.4M)(30.9M)
Operating Income(141.2M)(286.1M)(356.9M)(272.6M)(326.9M)(343.2M)
Total Cash From Operating Activities(85.5M)(138.0M)(251.1M)(290.1M)(253.6M)(266.3M)
Investments(58.5M)(228.7M)(211.4M)231.4M172.0M180.6M
Short Term Investments59.0M253.5M298.0M247.2M71.7M68.1M

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

About Sana Biotechnology Fundamental Analysis

The Macroaxis Fundamental Analysis modules help investors analyze Sana Biotechnology's financials across various querterly and yearly statements, indicators and fundamental ratios. We help investors to determine the real value of Sana Biotechnology using virtually all public information available. We use both quantitative as well as qualitative analysis to arrive at the intrinsic value of Sana Biotechnology 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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When determining whether Sana Biotechnology offers a strong return on investment in its stock, a comprehensive analysis is essential. The process typically begins with a thorough review of Sana Biotechnology's 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 Sana Biotechnology Stock. Outlined below are crucial reports that will aid in making a well-informed decision on Sana Biotechnology Stock:
Check out Sana Biotechnology Piotroski F Score and Sana Biotechnology Altman Z Score analysis.
For information on how to trade Sana Stock refer to our How to Trade Sana Stock guide.
You can also try the Odds Of Bankruptcy module to get analysis of equity chance of financial distress in the next 2 years.
Is Biotechnology 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 Sana Biotechnology. If investors know Sana 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 Sana Biotechnology listed above have to be considered, but the key to understanding future value is determining which factors weigh more heavily than others.
Earnings Share
(1.40)
Return On Assets
(0.31)
Return On Equity
(0.93)
The market value of Sana Biotechnology is measured differently than its book value, which is the value of Sana that is recorded on the company's balance sheet. Investors also form their own opinion of Sana Biotechnology's value that differs from its market value or its book value, called intrinsic value, which is Sana Biotechnology'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 Sana Biotechnology's market value can be influenced by many factors that don't directly affect Sana Biotechnology'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 Sana Biotechnology's value and its price as these two are different measures arrived at by different means. Investors typically determine if Sana Biotechnology is a good investment by looking at such factors as earnings, sales, fundamental and technical indicators, competition as well as analyst projections. However, Sana Biotechnology'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.