Sterling Construction Stock Beneish M Score

STRL Stock  USD 197.41  7.98  4.21%   
This module uses fundamental data of Sterling Construction to approximate the value of its Beneish M Score. Sterling Construction 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 Sterling Construction Piotroski F Score and Sterling Construction Altman Z Score analysis.
For more information on how to buy Sterling Stock please use our How to buy in Sterling Stock guide.
  
At this time, Sterling Construction's Interest Debt Per Share is quite stable compared to the past year. Debt To Assets is expected to rise to 0.29 this year, although the value of Short and Long Term Debt will most likely fall to about 24.6 M. At this time, Sterling Construction's Operating Cash Flow Per Share is quite stable compared to the past year. Stock Based Compensation To Revenue is expected to rise to 0.01 this year, although the value of Days Of Inventory On Hand will most likely fall to 0.00.
At this time, it appears that Sterling Construction is an unlikely manipulator. The earnings manipulation may begin if Sterling Construction'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 Sterling Construction 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 Sterling Construction'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.
-3.27
Beneish M Score - Unlikely Manipulator
Elasticity of Receivables

1.0

Focus
Asset Quality

1.0

Focus
Expense Coverage

1.0

Focus
Gross Margin Strengs

0.76

Focus
Accruals Factor

1.0

Focus
Depreciation Resistance

1.0

Focus
Net Sales Growth

1.05

Focus
Financial Leverage Condition

1.01

Focus

Sterling Construction 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 Sterling Construction'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 Receivables376.5 M358.5 M
Sufficiently Up
Slightly volatile
Total Revenue2.1 BB
Sufficiently Up
Slightly volatile
Total Assets1.9 B1.8 B
Sufficiently Up
Slightly volatile
Total Current Assets890.4 M848 M
Sufficiently Up
Slightly volatile
Non Current Assets Total975.7 M929.2 M
Sufficiently Up
Slightly volatile
Property Plant Equipment331.9 M316.1 M
Sufficiently Up
Slightly volatile
Depreciation And Amortization60.3 M57.4 M
Sufficiently Up
Slightly volatile
Selling General Administrative103.6 M98.7 M
Sufficiently Up
Slightly volatile
Total Current Liabilities712.1 M678.2 M
Sufficiently Up
Slightly volatile
Non Current Liabilities Total498.9 M475.2 M
Sufficiently Up
Slightly volatile
Short Term Debt69.1 M65.8 M
Sufficiently Up
Slightly volatile
Long Term Debt330.7 M315 M
Sufficiently Up
Slightly volatile

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

About Sterling Construction 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

60.27 Million

At this time, Sterling Construction's Depreciation And Amortization is quite stable compared to the past year.

Sterling Construction 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 Sterling Construction. 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 Receivables300.0M279.1M285.8M386.6M358.5M376.5M
Total Revenue1.1B1.4B1.6B1.8B2.0B2.1B
Total Assets961.9M952.7M1.2B1.4B1.8B1.9B
Total Current Assets357.5M361.5M434.7M597.3M848.0M890.4M
Net Debt401.4M319.0M399.7M309.6M(72.7M)(69.0M)
Short Term Debt49.6M92.6M29.9M72.0M65.8M69.1M
Long Term Debt390.6M291.2M428.6M398.7M315.0M330.7M
Operating Income37.8M94.9M107.3M159.9M205.8M216.1M
Investments(410.4M)(30.5M)(223.4M)(89.8M)(87.8M)(92.1M)
Gross Profit Margin0.110.09570.130.140.160.17

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

About Sterling Construction Fundamental Analysis

The Macroaxis Fundamental Analysis modules help investors analyze Sterling Construction's financials across various querterly and yearly statements, indicators and fundamental ratios. We help investors to determine the real value of Sterling Construction using virtually all public information available. We use both quantitative as well as qualitative analysis to arrive at the intrinsic value of Sterling Construction 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 Sterling Construction is a strong investment it is important to analyze Sterling Construction's competitive position within its industry, examining market share, product or service uniqueness, and competitive advantages. Beyond financials and market position, potential investors should also consider broader economic conditions, industry trends, and any regulatory or geopolitical factors that may impact Sterling Construction's future performance. For an informed investment choice regarding Sterling Stock, refer to the following important reports:
Check out Sterling Construction Piotroski F Score and Sterling Construction Altman Z Score analysis.
For more information on how to buy Sterling Stock please use our How to buy in Sterling Stock guide.
You can also try the Funds Screener module to find actively-traded funds from around the world traded on over 30 global exchanges.
Is Construction & Engineering 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 Sterling Construction. If investors know Sterling 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 Sterling Construction 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
0.563
Earnings Share
5.89
Revenue Per Share
68.14
Quarterly Revenue Growth
0.06
Return On Assets
0.0863
The market value of Sterling Construction is measured differently than its book value, which is the value of Sterling that is recorded on the company's balance sheet. Investors also form their own opinion of Sterling Construction's value that differs from its market value or its book value, called intrinsic value, which is Sterling Construction'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 Sterling Construction's market value can be influenced by many factors that don't directly affect Sterling Construction'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 Sterling Construction's value and its price as these two are different measures arrived at by different means. Investors typically determine if Sterling Construction is a good investment by looking at such factors as earnings, sales, fundamental and technical indicators, competition as well as analyst projections. However, Sterling Construction'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.