Tempest Therapeutics Stock Beneish M Score

TPST Stock  USD 0.92  0.01  1.10%   
This module uses fundamental data of Tempest Therapeutics to approximate the value of its Beneish M Score. Tempest Therapeutics 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 Tempest Therapeutics Piotroski F Score and Tempest Therapeutics Altman Z Score analysis.
For more information on how to buy Tempest Stock please use our How to Invest in Tempest Therapeutics guide.
  
At this time, Tempest Therapeutics' Short Term Debt is comparatively stable compared to the past year. Long Term Debt is likely to gain to about 8.5 M in 2024, whereas Short and Long Term Debt is likely to drop slightly above 3.4 M in 2024. At this time, Tempest Therapeutics' PTB Ratio is comparatively stable compared to the past year. Stock Based Compensation To Revenue is likely to gain to 21.71 in 2024, whereas Free Cash Flow Yield is likely to drop (0.43) in 2024.
At this time, it appears that Tempest Therapeutics is an unlikely manipulator. The earnings manipulation may begin if Tempest Therapeutics' 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 Tempest Therapeutics 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 Tempest Therapeutics' 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.
-4.49
Beneish M Score - Unlikely Manipulator
Elasticity of Receivables

N/A

Focus
Asset Quality

0.18

Focus
Expense Coverage

N/A

Focus
Gross Margin Strengs

1.06

Focus
Accruals Factor

N/A

Focus
Depreciation Resistance

0.89

Focus
Net Sales Growth

N/A

Focus
Financial Leverage Condition

0.79

Focus

Tempest Therapeutics 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 Tempest Therapeutics' 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 Receivables491.6 K517.5 K
Notably Down
Very volatile
Total Assets70.9 M51.6 M
Significantly Up
Pretty Stable
Total Current Assets65.6 M40.4 M
Way Up
Pretty Stable
Non Current Assets Total5.7 M11.2 M
Way Down
Slightly volatile
Property Plant EquipmentM4.8 M
Fairly Down
Slightly volatile
Depreciation And Amortization361.9 K381 K
Notably Down
Slightly volatile
Selling General Administrative15.4 M11.7 M
Significantly Up
Very volatile
Total Current Liabilities9.6 M9.4 M
Fairly Up
Slightly volatile
Non Current Liabilities Total13 M15.4 M
Fairly Down
Slightly volatile
Short Term Debt6.5 M6.2 M
Sufficiently Up
Slightly volatile
Long Term Debt8.5 M6.3 M
Significantly Up
Slightly volatile
Short Term Investments4.8 MM
Notably Down
Slightly volatile

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

About Tempest Therapeutics 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

361,950

At this time, Tempest Therapeutics' Depreciation And Amortization is comparatively stable compared to the past year.

Tempest Therapeutics 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 Tempest Therapeutics. 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 Receivables1.3M260K15M450K517.5K491.6K
Total Assets75.0M22.9M73.2M46.1M51.6M70.9M
Total Current Assets71.1M19.8M69.0M33.0M40.4M65.6M
Net Debt(59.0M)(16.4M)(33.3M)(9.1M)(18.6M)(19.5M)
Short Term Debt2.0M712K2.9M2.8M6.2M6.5M
Operating Income(45.4M)(19.3M)(27.0M)(34.6M)(29.2M)(30.6M)

About Tempest Therapeutics Fundamental Analysis

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

When running Tempest Therapeutics' price analysis, check to measure Tempest Therapeutics' market volatility, profitability, liquidity, solvency, efficiency, growth potential, financial leverage, and other vital indicators. We have many different tools that can be utilized to determine how healthy Tempest Therapeutics is operating at the current time. Most of Tempest Therapeutics' value examination focuses on studying past and present price action to predict the probability of Tempest Therapeutics' future price movements. You can analyze the entity against its peers and the financial market as a whole to determine factors that move Tempest Therapeutics' price. Additionally, you may evaluate how the addition of Tempest Therapeutics to your portfolios can decrease your overall portfolio volatility.