Westpac Banking Stock Beneish M Score

WBCPM Stock   106.91  0.29  0.27%   
This module uses fundamental data of Westpac Banking to approximate the value of its Beneish M Score. Westpac Banking 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 Your Current Watchlist to better understand how to build diversified portfolios, which includes a position in Westpac Banking. Also, note that the market value of any company could be closely tied with the direction of predictive economic indicators such as signals in population.
  
As of November 30, 2024, Net Debt is expected to decline to about 77.3 B. In addition to that, Long Term Debt is expected to decline to about 167.7 B.
At this time, Westpac Banking's M Score is inapplicable. The earnings manipulation may begin if Westpac Banking'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 Westpac Banking 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 Westpac Banking'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.
-3.44
Beneish M Score - Inapplicable
Elasticity of Receivables

0.82

Focus
Asset Quality

N/A

Focus
Expense Coverage

1.0

Focus
Gross Margin Strengs

N/A

Focus
Accruals Factor

1.0

Focus
Depreciation Resistance

N/A

Focus
Net Sales Growth

0.92

Focus
Financial Leverage Condition

N/A

Focus

Westpac Banking 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 Westpac Banking'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 ReceivablesB2.7 B
Way Down
Slightly volatile
Total Revenue22.7 B24.6 B
Significantly Down
Slightly volatile
Total Assets1.1 T1.2 T
Moderately Down
Slightly volatile
Selling General Administrative6.6 B7.1 B
Significantly Down
Slightly volatile
Net Debt77.3 B78.1 B
Fairly Down
Slightly volatile
Long Term Debt167.7 B192.1 B
Fairly Down
Slightly volatile
Short Term Investments64.4 B66.5 B
Sufficiently Down
Slightly volatile
Long Term Investments82.2 B87.2 B
Notably Down
Slightly volatile

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

About Westpac Banking 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.

Reconciled Depreciation

1.67 Billion

At present, Westpac Banking's Reconciled Depreciation is projected to decrease significantly based on the last few years of reporting.

About Westpac Banking Fundamental Analysis

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

Westpac Banking financial ratios help investors to determine whether Westpac Stock is cheap or expensive when compared to a particular measure, such as profits or enterprise value. In other words, they help investors to determine the cost of investment in Westpac with respect to the benefits of owning Westpac Banking security.