Finger Story Co Beneish M-Score Historical Data
The historical data trend for Finger Story Co'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.
Finger Story Co Beneish M-Score Chart
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Finger Story Co Annual Data
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Trend |
Dec18 |
Dec19 |
Dec20 |
Dec21 |
Dec22 |
Dec23 |
Dec24 |
| Beneish M-Score |
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- |
- |
-1.54 |
-1.91 |
-2.30 |
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Finger Story Co Quarterly Data
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Dec18 |
Dec19 |
Dec20 |
Jun21 |
Dec21 |
Mar22 |
Jun22 |
Sep22 |
Dec22 |
Mar23 |
Jun23 |
Sep23 |
Dec23 |
Mar24 |
Jun24 |
Sep24 |
Dec24 |
| Beneish M-Score |
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-1.91 |
-1.89 |
-1.92 |
-2.71 |
-2.30 |
Competitive Comparison of Finger Story Co's Beneish M-Score
For the Internet Content & Information subindustry, Finger Story Co'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.
Finger Story Co's Beneish M-Score Distribution in the Interactive Media Industry
For the Interactive Media industry and Communication Services sector, Finger Story Co's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Finger Story Co's Beneish M-Score falls into.
Finger Story Co 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 Finger Story Co 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 * 0.9803 | + | 0.528 * 1 | + | 0.404 * 1.6941 | + | 0.892 * 0.9959 | + | 0.115 * 1.0828 |
| - | 0.172 * SGAI | + | 4.679 * TATA | - | 0.327 * LVGI |
| - | 0.172 * 0.9906 | + | 4.679 * -0.018863 | - | 0.327 * 1.011 |
| = | -2.30 |
* 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 (Dec24) TTM: | Last Year (Dec23) TTM: |
Total Receivables was ₩550 Mil.
Revenue was 4492.134 + 4748.285 + 4529.624 + 4580.216 = ₩18,350 Mil.
Gross Profit was 4492.134 + 4748.285 + 4529.624 + 4580.216 = ₩18,350 Mil.
Total Current Assets was ₩26,396 Mil.
Total Assets was ₩36,508 Mil.
Property, Plant and Equipment(Net PPE) was ₩138 Mil.
Depreciation, Depletion and Amortization(DDA) was ₩372 Mil.
Selling, General, & Admin. Expense(SGA) was ₩15,086 Mil.
Total Current Liabilities was ₩10,608 Mil.
Long-Term Debt & Capital Lease Obligation was ₩0 Mil.
Net Income was 598.468 + 115.099 + 1085.586 + -121.325 = ₩1,678 Mil.
Non Operating Income was 0 + 0 + 0 + 0 = ₩0 Mil.
Cash Flow from Operations was 362.115 + 1126.665 + 536.378 + 341.312 = ₩2,366 Mil.
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Total Receivables was ₩563 Mil.
Revenue was 4662.174 + 4678.022 + 4462.423 + 4622.285 = ₩18,425 Mil.
Gross Profit was 4662.174 + 4678.022 + 4462.423 + 4622.285 = ₩18,425 Mil.
Total Current Assets was ₩27,977 Mil.
Total Assets was ₩33,501 Mil.
Property, Plant and Equipment(Net PPE) was ₩121 Mil.
Depreciation, Depletion and Amortization(DDA) was ₩456 Mil.
Selling, General, & Admin. Expense(SGA) was ₩15,291 Mil.
Total Current Liabilities was ₩9,306 Mil.
Long-Term Debt & Capital Lease Obligation was ₩323 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) |
| = | (550.038 / 18350.259) | / | (563.385 / 18424.904) |
| = | 0.029974 | / | 0.030577 |
| | = | 0.9803 |
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) |
| = | (18424.904 / 18424.904) | / | (18350.259 / 18350.259) |
| = | 1 | / | 1 |
| | = | 1 |
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 - (26395.803 + 137.841) / 36508.124) | / | (1 - (27977.387 + 121.119) / 33501.433) |
| = | 0.273213 | / | 0.161275 |
| | = | 1.6941 |
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 |
| = | 18350.259 | / | 18424.904 |
| | = | 0.9959 |
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)) |
| = | (455.515 / (455.515 + 121.119)) | / | (371.838 / (371.838 + 137.841)) |
| = | 0.789955 | / | 0.729553 |
| | = | 1.0828 |
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) |
| = | (15085.537 / 18350.259) | / | (15290.863 / 18424.904) |
| = | 0.822089 | / | 0.829902 |
| | = | 0.9906 |
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) |
| = | ((0 + 10608.151) / 36508.124) | / | ((323.25 + 9305.574) / 33501.433) |
| = | 0.29057 | / | 0.287415 |
| | = | 1.011 |
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 |
| = | (1677.828 - 0 | - | 2366.47) | / | 36508.124 |
| | = | -0.018863 |
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.
Finger Story Co has a M-score of -2.30 suggests that the company is unlikely to be a manipulator.
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