ACG
CyclicalsValuation Breakdown
Cyclical companies (chemicals, oil & gas, basic resources) have earnings that swing dramatically with commodity prices and economic cycles. Valuing them on a single year's earnings is misleading: they look cheap at peaks and expensive at troughs. This model uses 7-year median EBITDA ("mid-cycle" earnings) and a 7-year median EV/EBITDA multiple to estimate what the firm is worth at a normal point in the cycle.
Valuation Track Record
Retroactive intrinsic value vs actual close price — ACG
Earnings Quality
Fiscal year 2025
Financial Forensics
Beneish M-Score · 2025
ACG exhibits a moderate risk profile with a Beneish M-Score of -1.559, indicating a lower likelihood of earnings manipulation. However, the earnings quality score of 45.5/100, particularly low cash conversion metrics, raises concerns about the sustainability of reported earnings.
- Earnings Quality Score of 45.5/100 indicates potential issues with earnings sustainability, particularly highlighted by a cash conversion score of 0.0/100.
- The DSRI of 1.2494 suggests that accounts receivable are growing faster than revenue, which could indicate aggressive revenue recognition practices.
- Beneish M-Score of -1.559 is below the manipulation threshold of -1.78, suggesting a lower likelihood of accounting manipulation.
- High receivables score of 100.0/100 indicates strong management of accounts receivable, which is a positive signal for cash flow management.
The ownership structure is heavily concentrated, with the top shareholder holding 50.0%. This concentration may pose risks related to governance and decision-making, potentially impacting minority shareholders.
Investors should closely monitor cash flow metrics and consider the implications of the concentrated ownership structure. A cautious approach is advised until further clarity on earnings sustainability is obtained.
Generated by AI based on quantitative data. Not financial advice.
Quantitative Scores
Key Ratios
Company Overview
// OWNERSHIP_NETWORK
> mapping common ownership for ACG — hover nodes for intel, click to navigate