Ferrocarril del Pacifico Beneish M-Score Historical Data
The historical data trend for Ferrocarril del Pacifico'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.
Ferrocarril del Pacifico Beneish M-Score Chart
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Ferrocarril del Pacifico Annual Data
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Trend |
Dec16 |
Dec17 |
Dec18 |
Dec19 |
Dec20 |
Dec21 |
Dec22 |
Dec23 |
Dec24 |
Dec25 |
| Beneish M-Score |
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-2.71 |
-3.09 |
-2.17 |
-3.07 |
-2.73 |
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Ferrocarril del Pacifico Quarterly Data
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Jun21 |
Sep21 |
Dec21 |
Mar22 |
Jun22 |
Sep22 |
Dec22 |
Mar23 |
Jun23 |
Sep23 |
Dec23 |
Mar24 |
Jun24 |
Sep24 |
Dec24 |
Mar25 |
Jun25 |
Sep25 |
Dec25 |
Mar26 |
| Beneish M-Score |
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-3.28 |
-3.27 |
-3.04 |
-2.73 |
-2.48 |
XSGO:FEPASA vs UNP, CSX, NSC: Beneish M-Score Comparison
For the Railroads subindustry, Ferrocarril del Pacifico'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.
Ferrocarril del Pacifico Beneish M-Score vs Transportation Industry
For the Transportation industry and Industrials sector, Ferrocarril del Pacifico's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Ferrocarril del Pacifico's Beneish M-Score falls into.
Ferrocarril del Pacifico 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 Ferrocarril del Pacifico 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 * 1.1514 | + | 0.528 * 0.9911 | + | 0.404 * 0.9596 | + | 0.892 * 0.9257 | + | 0.115 * 0.8098 |
| - | 0.172 * SGAI | + | 4.679 * TATA | - | 0.327 * LVGI |
| - | 0.172 * 1.091 | + | 4.679 * 0.00229 | - | 0.327 * 1.0774 |
| = | -2.48 |
* 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 (Mar26) TTM: | Last Year (Mar25) TTM: |
Total Receivables was CLP14,944 Mil.
Revenue was 18687.627 + 21012.152 + 20636.944 + 20289.715 = CLP80,626 Mil.
Gross Profit was 1970.582 + 2867.005 + 3201.362 + 2862.907 = CLP10,902 Mil.
Total Current Assets was CLP22,365 Mil.
Total Assets was CLP138,429 Mil.
Property, Plant and Equipment(Net PPE) was CLP100,528 Mil.
Depreciation, Depletion and Amortization(DDA) was CLP60 Mil.
Selling, General, & Admin. Expense(SGA) was CLP8,052 Mil.
Total Current Liabilities was CLP34,407 Mil.
Long-Term Debt & Capital Lease Obligation was CLP18,779 Mil.
Net Income was -344.838 + 552.041 + 875.522 + 884.326 = CLP1,967 Mil.
Non Operating Income was 0 + 0 + 0 + 0 = CLP0 Mil.
Cash Flow from Operations was 477.429 + 1409.475 + -2659.694 + 2422.816 = CLP1,650 Mil.
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Total Receivables was CLP14,020 Mil.
Revenue was 20717.94 + 23562.75 + 22229.41 + 20585.615 = CLP87,096 Mil.
Gross Profit was 3207.82 + 3638.918 + 2785.075 + 2040.518 = CLP11,672 Mil.
Total Current Assets was CLP21,386 Mil.
Total Assets was CLP132,539 Mil.
Property, Plant and Equipment(Net PPE) was CLP95,652 Mil.
Depreciation, Depletion and Amortization(DDA) was CLP46 Mil.
Selling, General, & Admin. Expense(SGA) was CLP7,973 Mil.
Total Current Liabilities was CLP40,817 Mil.
Long-Term Debt & Capital Lease Obligation was CLP6,450 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) |
| = | (14943.693 / 80626.438) | / | (14019.508 / 87095.715) |
| = | 0.185345 | / | 0.160967 |
| | = | 1.1514 |
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) |
| = | (11672.331 / 87095.715) | / | (10901.856 / 80626.438) |
| = | 0.134017 | / | 0.135214 |
| | = | 0.9911 |
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 - (22364.562 + 100527.584) / 138428.552) | / | (1 - (21386.225 + 95651.873) / 132539.435) |
| = | 0.112234 | / | 0.116956 |
| | = | 0.9596 |
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 |
| = | 80626.438 | / | 87095.715 |
| | = | 0.9257 |
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)) |
| = | (46.058 / (46.058 + 95651.873)) | / | (59.751 / (59.751 + 100527.584)) |
| = | 0.000481 | / | 0.000594 |
| | = | 0.8098 |
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) |
| = | (8052.257 / 80626.438) | / | (7972.655 / 87095.715) |
| = | 0.099871 | / | 0.091539 |
| | = | 1.091 |
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) |
| = | ((18779.167 + 34407.125) / 138428.552) | / | ((6449.686 + 40817.44) / 132539.435) |
| = | 0.384215 | / | 0.356627 |
| | = | 1.0774 |
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 |
| = | (1967.051 - 0 | - | 1650.026) | / | 138428.552 |
| | = | 0.00229 |
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.
Ferrocarril del Pacifico has a M-score of -2.48 suggests that the company is unlikely to be a manipulator.
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