Century Small Cap Fund Beneish M Score

At this time, Century Small's M Score is inapplicable. The earnings manipulation may begin if Century Small'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 Century Small 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 Century Small'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.

Century Small financial ratios help investors to determine whether Century Mutual Fund 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 Century with respect to the benefits of owning Century Small security.