Sp Global Stock Beneish M Score

SPGI Stock  USD 520.51  6.05  1.18%   
This module uses fundamental data of SP Global to approximate the value of its Beneish M Score. SP Global 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 SP Global Piotroski F Score and SP Global Altman Z Score analysis.
For more detail on how to invest in SPGI Stock please use our How to Invest in SP Global guide.
  
As of now, SP Global's Long Term Debt Total is increasing as compared to previous years. The SP Global's current Net Debt To EBITDA is estimated to increase to 1.97, while Short Term Debt is projected to decrease to under 174.8 M. As of now, SP Global's Operating Cash Flow Per Share is increasing as compared to previous years. The SP Global's current EV To Sales is estimated to increase to 12.68, while Dividend Yield is projected to decrease to 0.01.
At this time, it appears that SP Global is an unlikely manipulator. The earnings manipulation may begin if SP Global'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 SP Global 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 SP Global'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.
-2.39
Beneish M Score - Unlikely Manipulator
Elasticity of Receivables

1.0

Focus
Asset Quality

1.04

Focus
Expense Coverage

0.61

Focus
Gross Margin Strengs

0.88

Focus
Accruals Factor

0.61

Focus
Depreciation Resistance

1.03

Focus
Net Sales Growth

1.05

Focus
Financial Leverage Condition

1.0

Focus

SP Global 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 SP Global'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 ReceivablesB2.8 B
Sufficiently Up
Slightly volatile
Total Revenue13.1 B12.5 B
Sufficiently Up
Slightly volatile
Total Assets63.6 B60.6 B
Sufficiently Up
Slightly volatile
Total Current Assets2.8 B5.1 B
Way Down
Slightly volatile
Non Current Assets Total58.2 B55.4 B
Sufficiently Up
Slightly volatile
Property Plant Equipment324.5 M267.3 M
Fairly Up
Slightly volatile
Depreciation And Amortization1.2 B1.1 B
Sufficiently Up
Slightly volatile
Selling General AdministrativeB3.1 B
Way Down
Slightly volatile
Total Current Liabilities6.4 B6.1 B
Sufficiently Up
Slightly volatile
Non Current Liabilities Total17.2 B16.4 B
Sufficiently Up
Slightly volatile
Short Term Debt174.8 M273 M
Way Down
Very volatile
Long Term Debt12 B11.4 B
Sufficiently Up
Slightly volatile
Operating Income4.2 BB
Sufficiently Up
Slightly volatile
Total Cash From Operating Activities3.9 B3.7 B
Sufficiently Up
Slightly volatile
Short Term Investments27.3 M26 M
Sufficiently Up
Pretty Stable
Long Term InvestmentsB1.8 B
Way Down
Slightly volatile
Gross Profit Margin0.590.6686
Fairly Down
Slightly volatile

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

About SP Global 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.

Accumulated Depreciation

(748.65 Million)

As of now, SP Global's Accumulated Depreciation is increasing as compared to previous years.

SP Global 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 SP Global. 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 Receivables1.6B1.6B1.7B2.5B2.8B3.0B
Total Revenue6.7B7.4B8.3B11.2B12.5B13.1B
Total Assets11.3B12.5B15.0B61.8B60.6B63.6B
Total Current Assets4.7B6.0B8.8B5.7B5.1B2.8B
Net Debt1.7B532M(1.9B)10.2B10.7B11.2B
Short Term Debt112M184M186M344M273M174.8M
Long Term Debt3.9B4.1B4.1B10.7B11.4B12.0B
Operating Income2.8B3.2B3.6B4.2B3.1B4.0B
Investments(10M)19M(120M)(2M)546M573.3M
Gross Profit Margin0.730.720.740.660.670.59

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

About SP Global Fundamental Analysis

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

When determining whether SP Global offers a strong return on investment in its stock, a comprehensive analysis is essential. The process typically begins with a thorough review of SP Global'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 Sp Global Stock. Outlined below are crucial reports that will aid in making a well-informed decision on Sp Global Stock:
Check out SP Global Piotroski F Score and SP Global Altman Z Score analysis.
For more detail on how to invest in SPGI Stock please use our How to Invest in SP Global guide.
You can also try the Pair Correlation module to compare performance and examine fundamental relationship between any two equity instruments.
Is Financial Exchanges & Data 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 SP Global. If investors know SPGI 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 SP Global 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
0.335
Dividend Share
3.63
Earnings Share
11.32
Revenue Per Share
43.945
Quarterly Revenue Growth
0.159
The market value of SP Global is measured differently than its book value, which is the value of SPGI that is recorded on the company's balance sheet. Investors also form their own opinion of SP Global's value that differs from its market value or its book value, called intrinsic value, which is SP Global'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 SP Global's market value can be influenced by many factors that don't directly affect SP Global'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 SP Global's value and its price as these two are different measures arrived at by different means. Investors typically determine if SP Global is a good investment by looking at such factors as earnings, sales, fundamental and technical indicators, competition as well as analyst projections. However, SP Global'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.