Central Telegraph PJSC Beneish M-Score Historical Data
The historical data trend for Central Telegraph PJSC'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.
Central Telegraph PJSC Beneish M-Score Chart
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Central Telegraph PJSC Annual Data
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Trend |
Dec13 |
Dec14 |
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Dec16 |
Dec17 |
Dec18 |
Dec19 |
Dec20 |
Dec21 |
Dec22 |
| Beneish M-Score |
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-2.64 |
-0.16 |
1.67 |
-2.01 |
-4.06 |
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Central Telegraph PJSC Quarterly Data
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Dec18 |
Mar19 |
Jun19 |
Sep19 |
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Sep23 |
| Beneish M-Score |
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0.00 |
-4.06 |
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0.00 |
0.00 |
MIC:CNTLP vs CMCSA, TMUS, VZ: Beneish M-Score Comparison
For the Telecom Services subindustry, Central Telegraph PJSC'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.
Central Telegraph PJSC Beneish M-Score vs Telecommunication Services Industry
For the Telecommunication Services industry and Communication Services sector, Central Telegraph PJSC's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Central Telegraph PJSC's Beneish M-Score falls into.
Central Telegraph PJSC 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 Central Telegraph PJSC 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 * 0.9159 | + | 0.528 * 1.0032 | + | 0.404 * 1.0936 | + | 0.892 * 0.902 | + | 0.115 * 0.713 |
| - | 0.172 * SGAI | + | 4.679 * TATA | - | 0.327 * LVGI |
| - | 0.172 * 1.2439 | + | 4.679 * -0.295261 | - | 0.327 * 0.9914 |
| = | -4.06 |
* 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 (Dec22) TTM: | Last Year (Dec21) TTM: |
Total Receivables was ₽359 Mil.
Revenue was ₽1,331 Mil.
Gross Profit was ₽1,104 Mil.
Total Current Assets was ₽428 Mil.
Total Assets was ₽1,152 Mil.
Property, Plant and Equipment(Net PPE) was ₽690 Mil.
Depreciation, Depletion and Amortization(DDA) was ₽231 Mil.
Selling, General, & Admin. Expense(SGA) was ₽16 Mil.
Total Current Liabilities was ₽241 Mil.
Long-Term Debt & Capital Lease Obligation was ₽24 Mil.
Net Income was ₽-49 Mil.
Gross Profit was ₽0 Mil.
Cash Flow from Operations was ₽291 Mil.
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Total Receivables was ₽435 Mil.
Revenue was ₽1,476 Mil.
Gross Profit was ₽1,228 Mil.
Total Current Assets was ₽714 Mil.
Total Assets was ₽1,614 Mil.
Property, Plant and Equipment(Net PPE) was ₽857 Mil.
Depreciation, Depletion and Amortization(DDA) was ₽187 Mil.
Selling, General, & Admin. Expense(SGA) was ₽15 Mil.
Total Current Liabilities was ₽355 Mil.
Long-Term Debt & Capital Lease Obligation was ₽19 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) |
| = | (359.049 / 1331.051) | / | (434.607 / 1475.586) |
| = | 0.269748 | / | 0.294532 |
| | = | 0.9159 |
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) |
| = | (1228.372 / 1475.586) | / | (1104.494 / 1331.051) |
| = | 0.832464 | / | 0.829791 |
| | = | 1.0032 |
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 - (428.098 + 689.968) / 1151.887) | / | (1 - (713.863 + 856.977) / 1614.178) |
| = | 0.029361 | / | 0.026848 |
| | = | 1.0936 |
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 |
| = | 1331.051 | / | 1475.586 |
| | = | 0.902 |
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)) |
| = | (186.925 / (186.925 + 856.977)) | / | (231.394 / (231.394 + 689.968)) |
| = | 0.179064 | / | 0.251143 |
| | = | 0.713 |
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) |
| = | (16.286 / 1331.051) | / | (14.514 / 1475.586) |
| = | 0.012235 | / | 0.009836 |
| | = | 1.2439 |
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) |
| = | ((23.738 + 240.538) / 1151.887) | / | ((18.946 + 354.604) / 1614.178) |
| = | 0.229429 | / | 0.231418 |
| | = | 0.9914 |
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 |
| = | (-49.14 - 0 | - | 290.967) | / | 1151.887 |
| | = | -0.295261 |
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.
Central Telegraph PJSC has a M-score of -4.06 suggests that the company is unlikely to be a manipulator.
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