Viking Therapeutics Stock Beneish M Score

VKTX Stock  USD 51.99  0.60  1.14%   
This module uses fundamental data of Viking Therapeutics to approximate the value of its Beneish M Score. Viking 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 Viking Therapeutics Piotroski F Score and Viking Therapeutics Altman Z Score analysis.
For more information on how to buy Viking Stock please use our How to Invest in Viking Therapeutics guide.
  
At this time, Viking Therapeutics' Short and Long Term Debt Total is fairly stable compared to the past year. Short Term Debt is likely to rise to about 919.9 K in 2024, despite the fact that Net Debt is likely to grow to (51.5 M). At this time, Viking Therapeutics' Graham Net Net is fairly stable compared to the past year. Price Book Value Ratio is likely to rise to 5.29 in 2024, whereas Free Cash Flow Yield is likely to drop (0.04) in 2024.
At this time, it appears that Viking Therapeutics is an unlikely manipulator. The earnings manipulation may begin if Viking 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 Viking 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 Viking 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.
-5.03
Beneish M Score - Unlikely Manipulator
Elasticity of Receivables

N/A

Focus
Asset Quality

0.9

Focus
Expense Coverage

N/A

Focus
Gross Margin Strengs

N/A

Focus
Accruals Factor

N/A

Focus
Depreciation Resistance

1.09

Focus
Net Sales Growth

N/A

Focus
Financial Leverage Condition

1.12

Focus

Viking 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 Viking 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
Total Assets386.9 M368.5 M
Sufficiently Up
Slightly volatile
Total Current Assets385.6 M367.2 M
Sufficiently Up
Slightly volatile
Non Current Assets Total755.8 K1.3 M
Way Down
Slightly volatile
Selling General Administrative38.9 M37 M
Sufficiently Up
Slightly volatile
Total Current Liabilities10.4 M19.1 M
Way Down
Slightly volatile
Non Current Liabilities Total1.1 M936 K
Fairly Up
Very volatile
Short Term Debt919.9 K648 K
Significantly Up
Very volatile
Short Term Investments171 M306.6 M
Way Down
Slightly volatile

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

About Viking 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

277,400

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

Viking 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 Viking 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)
Total Assets284.3M256.5M210.7M168.5M368.5M386.9M
Total Current Assets283.5M256.1M210.5M167.0M367.2M385.6M
Non Current Assets Total755K398K134K1.5M1.3M755.8K
Depreciation And Amortization7.2M3.8M296K291K292K277.4K
Selling General Administrative9.1M10.7M10.7M16.1M37.0M38.9M
Total Current Liabilities6.8M12.1M8.8M21.9M19.1M10.4M
Non Current Liabilities Total360K29K1.5M1.3M936K1.1M
Net Debt(7.7M)(28.8M)(26.3M)(35.1M)(54.3M)(51.5M)
Operating Income(32.7M)(42.7M)(55.7M)(70.4M)(100.8M)(95.8M)
Total Cash From Operating Activities(24.8M)(21.8M)(47.6M)(48.4M)(73.4M)(69.7M)
Investments7.5M41.6M38.0M54.8M(207.6M)(197.2M)
Short Term Investments267.3M219.3M175.7M118.9M306.6M171.0M

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

About Viking Therapeutics Fundamental Analysis

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

When running Viking Therapeutics' price analysis, check to measure Viking 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 Viking Therapeutics is operating at the current time. Most of Viking Therapeutics' value examination focuses on studying past and present price action to predict the probability of Viking Therapeutics' future price movements. You can analyze the entity against its peers and the financial market as a whole to determine factors that move Viking Therapeutics' price. Additionally, you may evaluate how the addition of Viking Therapeutics to your portfolios can decrease your overall portfolio volatility.