Companhia Energetica De Stock Beneish M Score

CIG Stock  USD 2.06  0.01  0.48%   
This module uses fundamental data of Companhia Energetica to approximate the value of its Beneish M Score. Companhia Energetica 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 Companhia Energetica Piotroski F Score and Companhia Energetica Altman Z Score analysis.
  
At this time, Companhia Energetica's Net Debt To EBITDA is most likely to slightly decrease in the upcoming years. The Companhia Energetica's current Debt To Equity is estimated to increase to 0.62, while Short Term Debt is projected to decrease to roughly 2.5 B. At this time, Companhia Energetica's PTB Ratio is most likely to slightly decrease in the upcoming years. The Companhia Energetica's current Days Sales Outstanding is estimated to increase to 79.70, while Inventory Turnover is forecasted to increase to (13.35).
At this time, Companhia Energetica's M Score is unavailable. The earnings manipulation may begin if Companhia Energetica'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 Companhia Energetica 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 Companhia Energetica'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.
-3.38
Beneish M Score - Unavailable
Elasticity of Receivables

0.56

Focus
Asset Quality

0.95

Focus
Expense Coverage

1.13

Focus
Gross Margin Strengs

0.97

Focus
Accruals Factor

1.13

Focus
Depreciation Resistance

1.52

Focus
Net Sales Growth

1.05

Focus
Financial Leverage Condition

1.22

Focus

Companhia Energetica 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 Companhia Energetica'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 Receivables3.7 B6.3 B
Way Down
Slightly volatile
Total Revenue38.7 B36.8 B
Sufficiently Up
Slightly volatile
Total Assets36.7 B55 B
Way Down
Slightly volatile
Total Current Assets8.9 B11.9 B
Way Down
Slightly volatile
Non Current Assets Total27.8 B43.1 B
Way Down
Slightly volatile
Property Plant Equipment3.3 B2.5 B
Significantly Up
Slightly volatile
Depreciation And Amortization946.7 M1.3 B
Way Down
Slightly volatile
Selling General Administrative839.1 M707.4 M
Fairly Up
Very volatile
Total Current Liabilities8.8 B13.1 B
Way Down
Slightly volatile
Non Current Liabilities Total14.4 B17.3 B
Fairly Down
Slightly volatile
Net DebtB8.7 B
Fairly Up
Slightly volatile
Long Term Debt6.1 B7.2 B
Fairly Down
Slightly volatile
Total Cash From Operating ActivitiesB6.6 B
Sufficiently Up
Slightly volatile
Short Term Investments1.7 B1.1 B
Way Up
Slightly volatile
Long Term InvestmentsB10.4 B
Fairly Down
Slightly volatile
Gross Profit Margin0.180.1852
Fairly Down
Slightly volatile

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

About Companhia Energetica 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.

Other Operating Expenses

32.51 Billion

At this time, Companhia Energetica's Other Operating Expenses is most likely to increase significantly in the upcoming years.

Companhia Energetica 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 Companhia Energetica. 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 Receivables5.6B5.1B8.0B8.3B6.3B3.7B
Total Revenue25.4B25.2B33.6B34.5B36.8B38.7B
Total Assets49.9B54.1B52.0B53.7B55.0B36.7B
Total Current Assets10.1B15.5B12.9B13.5B11.9B8.9B
Net Debt14.5B13.6B10.8B9.5B8.7B9.0B
Short Term Debt2.8B2.1B1.5B1.0B2.7B2.5B
Long Term Debt12.0B13.0B9.9B9.6B7.2B6.1B
Operating Income4.9B4.9B6.0B5.7B5.9B3.1B
Investments(1.2B)(3.5B)3.4B(3.2B)(4.0B)(3.8B)

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

About Companhia Energetica Fundamental Analysis

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

Currently Active Assets on Macroaxis

When determining whether Companhia Energetica is a strong investment it is important to analyze Companhia Energetica'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 Companhia Energetica's future performance. For an informed investment choice regarding Companhia Stock, refer to the following important reports:
Check out Companhia Energetica Piotroski F Score and Companhia Energetica Altman Z Score analysis.
You can also try the Price Ceiling Movement module to calculate and plot Price Ceiling Movement for different equity instruments.
Is Electric Utilities 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 Companhia Energetica. If investors know Companhia 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 Companhia Energetica 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
0.356
Dividend Share
1.092
Earnings Share
0.36
Revenue Per Share
13.241
Quarterly Revenue Growth
0.07
The market value of Companhia Energetica is measured differently than its book value, which is the value of Companhia that is recorded on the company's balance sheet. Investors also form their own opinion of Companhia Energetica's value that differs from its market value or its book value, called intrinsic value, which is Companhia Energetica'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 Companhia Energetica's market value can be influenced by many factors that don't directly affect Companhia Energetica'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 Companhia Energetica's value and its price as these two are different measures arrived at by different means. Investors typically determine if Companhia Energetica is a good investment by looking at such factors as earnings, sales, fundamental and technical indicators, competition as well as analyst projections. However, Companhia Energetica'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.