Visteon Corp Stock Beneish M Score

VC Stock  USD 92.01  1.67  1.85%   
This module uses fundamental data of Visteon Corp to approximate the value of its Beneish M Score. Visteon Corp 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 Visteon Corp Piotroski F Score and Visteon Corp Altman Z Score analysis.
For information on how to trade Visteon Stock refer to our How to Trade Visteon Stock guide.
  
At present, Visteon Corp's Short and Long Term Debt is projected to increase significantly based on the last few years of reporting. The current year's Debt To Equity is expected to grow to 0.34, whereas Short and Long Term Debt Total is forecasted to decline to about 422.8 M. At present, Visteon Corp's Book Value Per Share is projected to slightly decrease based on the last few years of reporting. The current year's Free Cash Flow Yield is expected to grow to 0.04, whereas Price To Sales Ratio is forecasted to decline to 0.46.
At this time, it appears that Visteon Corp is an unlikely manipulator. The earnings manipulation may begin if Visteon Corp'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 Visteon Corp 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 Visteon Corp'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.
-2.42
Beneish M Score - Unlikely Manipulator
Elasticity of Receivables

1.51

Focus
Asset Quality

1.52

Focus
Expense Coverage

2.01

Focus
Gross Margin Strengs

0.56

Focus
Accruals Factor

2.01

Focus
Depreciation Resistance

1.0

Focus
Net Sales Growth

0.95

Focus
Financial Leverage Condition

1.09

Focus

Visteon Corp 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 Visteon Corp'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 Receivables1.1 B736 M
Way Up
Slightly volatile
Total Revenue3.8 BB
Notably Down
Slightly volatile
Total Assets4.9 B2.7 B
Way Up
Slightly volatile
Total Current Assets2.4 B1.6 B
Way Up
Slightly volatile
Non Current Assets Total1.1 B1.1 B
Notably Down
Slightly volatile
Property Plant Equipment417.2 M439.2 M
Notably Down
Slightly volatile
Selling General Administrative394.6 M207 M
Way Up
Slightly volatile
Total Current Liabilities1.7 B931 M
Way Up
Slightly volatile
Non Current Liabilities Total639.4 M673 M
Notably Down
Slightly volatile
Short Term Debt45.6 M48 M
Notably Down
Slightly volatile
Long Term Debt302.1 M318 M
Notably Down
Slightly volatile
Operating Income181.4 M280 M
Way Down
Slightly volatile
Total Cash From Operating Activities327 M267 M
Fairly Up
Slightly volatile
Long Term Investments33.2 M35 M
Notably Down
Slightly volatile
Gross Profit Margin0.06910.1232
Way Down
Pretty Stable

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

About Visteon Corp 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.

Current Deferred Revenue

54.15 Million

At present, Visteon Corp's Current Deferred Revenue is projected to decrease significantly based on the last few years of reporting.

Visteon Corp 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 Visteon Corp. 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 Receivables514M499M552M672M736M1.1B
Total Revenue2.9B2.5B2.8B3.8B4.0B3.8B
Total Current Assets1.3B1.3B1.4B1.7B1.6B2.4B
Net Debt88M31M46M(43M)(70M)(66.5M)
Short Term Debt57M67M32M42M48M45.6M
Operating Income119M72M105M203M280M181.4M
Investments(128M)8M(1M)13M(104M)(98.8M)

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

About Visteon Corp Fundamental Analysis

The Macroaxis Fundamental Analysis modules help investors analyze Visteon Corp's financials across various querterly and yearly statements, indicators and fundamental ratios. We help investors to determine the real value of Visteon Corp using virtually all public information available. We use both quantitative as well as qualitative analysis to arrive at the intrinsic value of Visteon Corp 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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Check out Visteon Corp Piotroski F Score and Visteon Corp Altman Z Score analysis.
For information on how to trade Visteon Stock refer to our How to Trade Visteon Stock guide.
You can also try the Instant Ratings module to determine any equity ratings based on digital recommendations. Macroaxis instant equity ratings are based on combination of fundamental analysis and risk-adjusted market performance.
Is Automotive Parts & Equipment 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 Visteon Corp. If investors know Visteon 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 Visteon Corp 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
(0.40)
Earnings Share
18.3
Revenue Per Share
141.664
Quarterly Revenue Growth
(0.03)
Return On Assets
0.0798
The market value of Visteon Corp is measured differently than its book value, which is the value of Visteon that is recorded on the company's balance sheet. Investors also form their own opinion of Visteon Corp's value that differs from its market value or its book value, called intrinsic value, which is Visteon Corp'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 Visteon Corp's market value can be influenced by many factors that don't directly affect Visteon Corp'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 Visteon Corp's value and its price as these two are different measures arrived at by different means. Investors typically determine if Visteon Corp is a good investment by looking at such factors as earnings, sales, fundamental and technical indicators, competition as well as analyst projections. However, Visteon Corp'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.