BSL
ConsumerValuation Breakdown
A classic Discounted Cash Flow model built on Free Cash Flow (FCF), the actual cash a business generates after all operating expenses and capital expenditures. Future FCF is projected for 10 years with gradually decaying growth, then discounted back to today's value using WACC. This is the gold standard of intrinsic valuation: it values the company based on what it can actually deliver to shareholders, independent of market sentiment.
Valuation Track Record
Retroactive intrinsic value vs actual close price — BSL
Earnings Quality
Fiscal year 2025
Financial Forensics
Beneish M-Score · 2025
BSL exhibits a Beneish M-Score of -1.764, indicating a low likelihood of earnings manipulation, but several components raise concerns about earnings quality. The high DSRI suggests potential issues with inventory management, while the low receivables and revenue scores indicate challenges in cash collection and revenue recognition.
- DSRI of 2.1464 indicates a significant increase in inventory relative to sales, suggesting potential overstocking or demand issues.
- EQ Receivables score of 0.0/100 shows an alarming inability to convert sales into cash, raising liquidity concerns.
- SGI of 0.9523 suggests a decline in sales growth, which may indicate weakening market demand.
- Earnings Quality Score of 59.8/100, particularly strong cash conversion at 100.0/100, suggests that cash flows are being generated effectively despite other concerns.
- Beneish M-Score of -1.764 is above the manipulation threshold of -1.78, indicating a lower likelihood of earnings manipulation.
The ownership structure is heavily concentrated, with 68.8% held by a single institution, which may lead to governance risks and potential conflicts of interest. This concentration could limit minority shareholders' influence and oversight.
Investors should closely monitor inventory levels and receivables management while considering a cautious approach to investment in BSL. Engaging with management on improving cash collection and sales growth strategies is advisable.
Generated by AI based on quantitative data. Not financial advice.
Quantitative Scores
Key Ratios
Company Overview
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> mapping common ownership for BSL — hover nodes for intel, click to navigate