SP2
UtilitiesValuation Breakdown
The Dividend Discount Model values a stock based on its future dividend payments, discounted to present value. The 3-stage variant captures three phases of a company's life: high growth (years 1-3), a transition period where growth declines linearly (years 4-6), and a terminal stage of stable, perpetual growth (year 7+). As John D. Rockefeller said: "The only thing that gives me pleasure is to see my dividends coming in."
Valuation Track Record
Retroactive intrinsic value vs actual close price — SP2
Earnings Quality
Fiscal year 2025
Financial Forensics
Beneish M-Score · 2025
SP2 exhibits several concerning financial indicators, particularly a high DSRI of 3.4425, suggesting potential revenue manipulation. While its Beneish M-Score of -0.0963 is below the manipulation threshold, the earnings quality score of 58.4/100 indicates weaknesses in revenue recognition and margin quality.
- DSRI of 3.4425 indicates significant growth in receivables relative to sales, suggesting potential revenue manipulation.
- Earnings quality margin score of 16.9/100 is alarmingly low, indicating poor earnings sustainability.
- High eq_accrual score of 98.2/100 suggests strong accrual quality, indicating that reported earnings are likely to be realized as cash.
- Ownership concentration with top institutions holding 76.5% of shares may provide stability and align interests with long-term performance.
The high concentration of ownership among institutional investors reduces the risk of erratic decision-making but may also lead to governance issues if interests diverge from minority shareholders.
Investors should closely monitor SP2's revenue recognition practices and consider a cautious approach until clearer signs of earnings sustainability emerge. Engaging with management for transparency on revenue growth strategies is advisable.
Generated by AI based on quantitative data. Not financial advice.
Quantitative Scores
Key Ratios
Company Overview
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