PRINCE OF WALES COUNTRY CLUB INMOBILIARIA Beneish M-Score Historical Data
The historical data trend for PRINCE OF WALES COUNTRY CLUB INMOBILIARIA'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.
PRINCE OF WALES COUNTRY CLUB INMOBILIARIA Beneish M-Score Chart
|
PRINCE OF WALES COUNTRY CLUB INMOBILIARIA Annual Data
|
|
Trend |
Dec15 |
Dec16 |
Dec17 |
Dec18 |
Dec19 |
Dec20 |
Dec21 |
Dec22 |
Dec23 |
Dec24 |
| Beneish M-Score |
|
Get a 7-Day Free Trial
|
|
|
-2.62 |
0.00 |
-2.10 |
-2.61 |
37.00 |
|
PRINCE OF WALES COUNTRY CLUB INMOBILIARIA Semi-Annual Data
|
|
Dec06 |
Dec07 |
Dec08 |
Dec09 |
Dec10 |
Dec11 |
Dec12 |
Dec13 |
Dec14 |
Dec15 |
Dec16 |
Dec17 |
Dec18 |
Dec19 |
Dec20 |
Dec21 |
Dec22 |
Dec23 |
Dec24 |
| Beneish M-Score |
Get a 7-Day Free Trial
|
|
|
|
|
|
|
|
|
|
|
|
-2.62 |
0.00 |
-2.10 |
-2.61 |
37.00 |
XSGO:COUNTRY-A vs AS, HAS, LTH: Beneish M-Score Comparison
For the Leisure subindustry, PRINCE OF WALES COUNTRY CLUB INMOBILIARIA'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.
PRINCE OF WALES COUNTRY CLUB INMOBILIARIA Beneish M-Score vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, PRINCE OF WALES COUNTRY CLUB INMOBILIARIA's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where PRINCE OF WALES COUNTRY CLUB INMOBILIARIA's Beneish M-Score falls into.
PRINCE OF WALES COUNTRY CLUB INMOBILIARIA 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 PRINCE OF WALES COUNTRY CLUB INMOBILIARIA 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 * 47.8482 | + | 0.528 * -6.1259 | + | 0.404 * 1.1868 | + | 0.892 * 1.0457 | + | 0.115 * 1 |
| - | 0.172 * SGAI | + | 4.679 * TATA | - | 0.327 * LVGI |
| - | 0.172 * 1.0593 | + | 4.679 * 0.004299 | - | 0.327 * 0.9528 |
| = | 37.00 |
* 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 CLP121.3 Mil.
Revenue was CLP474.3 Mil.
Gross Profit was CLP-10.4 Mil.
Total Current Assets was CLP208.2 Mil.
Total Assets was CLP14,206.1 Mil.
Property, Plant and Equipment(Net PPE) was CLP13,058.3 Mil.
Depreciation, Depletion and Amortization(DDA) was CLP0.0 Mil.
Selling, General, & Admin. Expense(SGA) was CLP20.6 Mil.
Total Current Liabilities was CLP116.4 Mil.
Long-Term Debt & Capital Lease Obligation was CLP118.0 Mil.
Net Income was CLP123.0 Mil.
Gross Profit was CLP0.0 Mil.
Cash Flow from Operations was CLP61.9 Mil.
|
Total Receivables was CLP2.4 Mil.
Revenue was CLP453.6 Mil.
Gross Profit was CLP61.1 Mil.
Total Current Assets was CLP348.2 Mil.
Total Assets was CLP13,933.2 Mil.
Property, Plant and Equipment(Net PPE) was CLP12,808.6 Mil.
Depreciation, Depletion and Amortization(DDA) was CLP0.0 Mil.
Selling, General, & Admin. Expense(SGA) was CLP18.6 Mil.
Total Current Liabilities was CLP89.8 Mil.
Long-Term Debt & Capital Lease Obligation was CLP151.5 Mil.
|
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) |
| = | (121.281 / 474.307) | / | (2.424 / 453.597) |
| = | 0.255701 | / | 0.005344 |
| | = | 47.8482 |
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) |
| = | (61.114 / 453.597) | / | (-10.432 / 474.307) |
| = | 0.134732 | / | -0.021994 |
| | = | -6.1259 |
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 - (208.179 + 13058.331) / 14206.095) | / | (1 - (348.165 + 12808.579) / 13933.247) |
| = | 0.06614 | / | 0.05573 |
| | = | 1.1868 |
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 |
| = | 474.307 | / | 453.597 |
| | = | 1.0457 |
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)) |
| = | (0 / (0 + 12808.579)) | / | (0 / (0 + 13058.331)) |
| = | 0 | / | 0 |
| | = | 1 |
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) |
| = | (20.634 / 474.307) | / | (18.629 / 453.597) |
| = | 0.043503 | / | 0.041069 |
| | = | 1.0593 |
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) |
| = | ((118.028 + 116.353) / 14206.095) | / | ((151.518 + 89.75) / 13933.247) |
| = | 0.016499 | / | 0.017316 |
| | = | 0.9528 |
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 |
| = | (122.994 - 0 | - | 61.918) | / | 14206.095 |
| | = | 0.004299 |
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.
PRINCE OF WALES COUNTRY CLUB INMOBILIARIA has a M-score of 37.00 signals that the company is likely to be a manipulator.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
XSGO:COUNTRY-A has been successfully added to your 
