Ebos Group Beneish M-Score Historical Data
The historical data trend for Ebos Group's Beneish M-Score can be seen below:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Ebos Group Beneish M-Score Chart
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Ebos Group Annual Data
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Trend |
Jun15 |
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Jun18 |
Jun19 |
Jun20 |
Jun21 |
Jun22 |
Jun23 |
Jun24 |
| Beneish M-Score |
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-2.33 |
-2.50 |
-2.23 |
-2.58 |
-2.47 |
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Ebos Group Semi-Annual Data
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Dec14 |
Jun15 |
Dec15 |
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Dec18 |
Jun19 |
Dec19 |
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Dec22 |
Jun23 |
Dec23 |
Jun24 |
| Beneish M-Score |
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-2.23 |
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-2.58 |
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-2.47 |
Competitive Comparison of Ebos Group's Beneish M-Score
For the Medical Distribution subindustry, Ebos Group's Beneish M-Score, along with its competitors' market caps and Beneish M-Score data, can be viewed below:
* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.
Ebos Group's Beneish M-Score Distribution in the Medical Distribution Industry
For the Medical Distribution industry and Healthcare sector, Ebos Group's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Ebos Group's Beneish M-Score falls into.
Ebos Group Beneish M-Score Calculation
The M-score was created by Professor Messod Beneish. Instead of measuring the bankruptcy risk (Altman Z-Score) or business trend (Piotroski F-Score), M-score can be used to detect the risk of earnings manipulation. This is the original research paper on M-score.
The M-Score Variables:
The M-score of Ebos Group for today is based on a combination of the following eight different indices:
| M | = | -4.84 | + | 0.92 * DSRI | + | 0.528 * GMI | + | 0.404 * AQI | + | 0.892 * SGI | + | 0.115 * DEPI |
| = | -4.84 | + | 0.92 * 0.926 | + | 0.528 * 1.0304 | + | 0.404 * 1.0089 | + | 0.892 * 1.0898 | + | 0.115 * 1.1875 |
| - | 0.172 * SGAI | + | 4.679 * TATA | - | 0.327 * LVGI |
| - | 0.172 * 0.9899 | + | 4.679 * -0.01051 | - | 0.327 * 0.9782 |
| = | -2.47 |
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
| This Year (Jun24) TTM: | Last Year (Jun23) TTM: |
Total Receivables was €931 Mil.
Revenue was €8,218 Mil.
Gross Profit was €1,018 Mil.
Total Current Assets was €1,858 Mil.
Total Assets was €4,202 Mil.
Property, Plant and Equipment(Net PPE) was €520 Mil.
Depreciation, Depletion and Amortization(DDA) was €80 Mil.
Selling, General, & Admin. Expense(SGA) was €353 Mil.
Total Current Liabilities was €1,947 Mil.
Long-Term Debt & Capital Lease Obligation was €511 Mil.
Net Income was €169 Mil.
Gross Profit was €-4 Mil.
Cash Flow from Operations was €217 Mil.
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Total Receivables was €923 Mil.
Revenue was €7,541 Mil.
Gross Profit was €962 Mil.
Total Current Assets was €1,853 Mil.
Total Assets was €3,967 Mil.
Property, Plant and Equipment(Net PPE) was €407 Mil.
Depreciation, Depletion and Amortization(DDA) was €77 Mil.
Selling, General, & Admin. Expense(SGA) was €327 Mil.
Total Current Liabilities was €1,638 Mil.
Long-Term Debt & Capital Lease Obligation was €734 Mil.
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1. DSRI = Days Sales in Receivables Index
Measured as the ratio of Revenue in Total Receivables in year t to year t-1.
A large increase in DSR could be indicative of revenue inflation.
| DSRI | = | (Receivables_t / Revenue_t) | / | (Receivables_t-1 / Revenue_t-1) |
| = | (931.307 / 8218.495) | / | (922.827 / 7541.106) |
| = | 0.113318 | / | 0.122373 |
| | = | 0.926 |
2. GMI = Gross Margin Index
Measured as the ratio of gross margin in year t-1 to gross margin in year t.
Gross margin has deteriorated when this index is above 1. A firm with poorer prospects is more likely to manipulate earnings.
| GMI | = | GrossMargin_t-1 | / | GrossMargin_t |
| = | (GrossProfit_t-1 / Revenue_t-1) | / | (GrossProfit_t / Revenue_t) |
| = | (962.024 / 7541.106) | / | (1017.513 / 8218.495) |
| = | 0.127571 | / | 0.123808 |
| | = | 1.0304 |
3. AQI = Asset Quality Index
AQI is the ratio of asset quality in year t to year t-1.
Asset quality is measured as the ratio of non-current assets other than Property, Plant and Equipment to Total Assets.
| AQI | = | (1 - (CurrentAssets_t + PPE_t) / TotalAssets_t) | / | (1 - (CurrentAssets_t-1 + PPE_t-1) / TotalAssets_t-1) |
| = | (1 - (1858.293 + 519.955) / 4202.427) | / | (1 - (1852.941 + 407.131) / 3966.72) |
| = | 0.434077 | / | 0.430242 |
| | = | 1.0089 |
4. SGI = Sales Growth Index
Ratio of Revenue in year t to sales in year t-1.
Sales growth is not itself a measure of manipulation. However, growth companies are likely to find themselves under pressure to manipulate in order to keep up appearances.
| SGI | = | Sales_t | / | Sales_t-1 |
| = | Revenue_t | / | Revenue_t-1 |
| = | 8218.495 | / | 7541.106 |
| | = | 1.0898 |
5. DEPI = Depreciation Index
Measured as the ratio of the rate of Depreciation, Depletion and Amortization in year t-1 to the corresponding rate in year t.
DEPI greater than 1 indicates that assets are being depreciated at a slower rate. This suggests that the firm might be revising useful asset life assumptions upwards, or adopting a new method that is income friendly.
| DEPI | = | (Depreciation_t-1 / (Depreciaton_t-1 + PPE_t-1)) | / | (Depreciation_t / (Depreciaton_t + PPE_t)) |
| = | (76.896 / (76.896 + 407.131)) | / | (80.303 / (80.303 + 519.955)) |
| = | 0.158867 | / | 0.133781 |
| | = | 1.1875 |
Note: If the Depreciation, Depletion and Amortization data is not available, we assume that the depreciation rate is constant and set the Depreciation Index to 1.
6. SGAI = Sales, General and Administrative expenses Index
The ratio of Selling, General, & Admin. Expense(SGA) to Sales in year t relative to year t-1.
SGA expenses index > 1 means that the company is becoming less efficient in generate sales.
| SGAI | = | (SGA_t / Sales_t) | / | (SGA_t-1 /Sales_t-1) |
| = | (353.256 / 8218.495) | / | (327.453 / 7541.106) |
| = | 0.042983 | / | 0.043422 |
| | = | 0.9899 |
7. LVGI = Leverage Index
The ratio of total debt to Total Assets in year t relative to yeat t-1.
An LVGI > 1 indicates an increase in leverage
| LVGI | = | ((LTD_t + CurrentLiabilities_t) / TotalAssets_t) | / | ((LTD_t-1 + CurrentLiabilities_t-1) / TotalAssets_t-1) |
| = | ((510.977 + 1946.905) / 4202.427) | / | ((733.736 + 1637.984) / 3966.72) |
| = | 0.584872 | / | 0.597905 |
| | = | 0.9782 |
8. TATA = Total Accruals to Total Assets
Total accruals calculated as the change in working capital accounts other than cash less depreciation.
| TATA | = | (IncomefromContinuingOperations_t | - | CashFlowsfromOperations_t) | / | TotalAssets_t |
| = | (NetIncome_t - NonOperatingIncome_t | - | CashFlowsfromOperations_t) | / | TotalAssets_t |
| = | (169.21 - -3.62 | - | 216.996) | / | 4202.427 |
| | = | -0.01051 |
An M-Score of equal or less than -1.78 suggests that the company is unlikely to be a manipulator. An M-Score of greater than -1.78 signals that the company is likely to be a manipulator.
Ebos Group has a M-score of -2.47 suggests that the company is unlikely to be a manipulator.
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