Yuil Robotics Co Beneish M-Score Historical Data
The historical data trend for Yuil Robotics 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.
Yuil Robotics Co Beneish M-Score Chart
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Yuil Robotics Co Annual Data
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Trend |
Dec19 |
Dec20 |
Dec21 |
Dec22 |
| Beneish M-Score |
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- |
- |
- |
-1.59 |
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Yuil Robotics Co Quarterly Data
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Jun20 |
Sep20 |
Dec20 |
Mar21 |
Jun21 |
Sep21 |
Dec21 |
Mar22 |
Jun22 |
Sep22 |
Dec22 |
Mar23 |
Jun23 |
Sep23 |
Dec23 |
Mar24 |
| Beneish M-Score |
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0.10 |
-0.77 |
-0.34 |
-2.02 |
-3.80 |
Competitive Comparison of Yuil Robotics Co's Beneish M-Score
For the Specialty Industrial Machinery subindustry, Yuil Robotics 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.
Yuil Robotics Co's Beneish M-Score Distribution in the Industrial Products Industry
For the Industrial Products industry and Industrials sector, Yuil Robotics Co's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Yuil Robotics Co's Beneish M-Score falls into.
Yuil Robotics 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 Yuil Robotics 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 * 1.3825 | + | 0.528 * 1.1824 | + | 0.404 * 0.6039 | + | 0.892 * 0.921 | + | 0.115 * 2.4236 |
| - | 0.172 * SGAI | + | 4.679 * TATA | - | 0.327 * LVGI |
| - | 0.172 * 1.2216 | + | 4.679 * -0.204687 | - | 0.327 * 3.1642 |
| = | -3.80 |
* 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 (Mar24) TTM: | Last Year (Mar23) TTM: |
Total Receivables was ₩14,048 Mil.
Revenue was 7899.494 + 9915.619 + 8775.701 + 6069.967 = ₩32,661 Mil.
Gross Profit was 1005.693 + 1848.214 + 340.399 + 246.287 = ₩3,441 Mil.
Total Current Assets was ₩34,137 Mil.
Total Assets was ₩85,178 Mil.
Property, Plant and Equipment(Net PPE) was ₩42,282 Mil.
Depreciation, Depletion and Amortization(DDA) was ₩829 Mil.
Selling, General, & Admin. Expense(SGA) was ₩3,522 Mil.
Total Current Liabilities was ₩63,293 Mil.
Long-Term Debt & Capital Lease Obligation was ₩332 Mil.
Net Income was -14251.988 + -5038.787 + -145.964 + -457.415 = ₩-19,894 Mil.
Non Operating Income was 0 + 0 + 0 + 0 = ₩0 Mil.
Cash Flow from Operations was -1724.782 + -1452.901 + 434.454 + 283.94 = ₩-2,459 Mil.
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Total Receivables was ₩11,032 Mil.
Revenue was 4693.099 + 13290.409 + 9059.609 + 8417.308 = ₩35,460 Mil.
Gross Profit was 345.213 + 786.124 + 1406.499 + 1879.097 = ₩4,417 Mil.
Total Current Assets was ₩27,399 Mil.
Total Assets was ₩52,366 Mil.
Property, Plant and Equipment(Net PPE) was ₩16,051 Mil.
Depreciation, Depletion and Amortization(DDA) was ₩785 Mil.
Selling, General, & Admin. Expense(SGA) was ₩3,130 Mil.
Total Current Liabilities was ₩12,063 Mil.
Long-Term Debt & Capital Lease Obligation was ₩299 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) |
| = | (14048.132 / 32660.781) | / | (11032.174 / 35460.425) |
| = | 0.430122 | / | 0.311112 |
| | = | 1.3825 |
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) |
| = | (4416.933 / 35460.425) | / | (3440.593 / 32660.781) |
| = | 0.12456 | / | 0.105343 |
| | = | 1.1824 |
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 - (34137.404 + 42281.555) / 85177.976) | / | (1 - (27398.542 + 16051.239) / 52366.198) |
| = | 0.102832 | / | 0.17027 |
| | = | 0.6039 |
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 |
| = | 32660.781 | / | 35460.425 |
| | = | 0.921 |
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)) |
| = | (785.011 / (785.011 + 16051.239)) | / | (829.389 / (829.389 + 42281.555)) |
| = | 0.046626 | / | 0.019238 |
| | = | 2.4236 |
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) |
| = | (3521.502 / 32660.781) | / | (3129.823 / 35460.425) |
| = | 0.107821 | / | 0.088262 |
| | = | 1.2216 |
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) |
| = | ((332.073 + 63292.636) / 85177.976) | / | ((299.225 + 12062.665) / 52366.198) |
| = | 0.746962 | / | 0.236066 |
| | = | 3.1642 |
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 |
| = | (-19894.154 - 0 | - | -2459.289) | / | 85177.976 |
| | = | -0.204687 |
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.
Yuil Robotics Co has a M-score of -3.80 suggests that the company is unlikely to be a manipulator.
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