VIR
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 — VIR
Earnings Quality
Fiscal year 2024
Financial Forensics
Beneish M-Score · 2024
VIR exhibits significant red flags indicating potential earnings manipulation, as evidenced by a Beneish M-Score of 92.4414, well above the manipulation threshold of -1.78. The earnings quality score of 23.4/100, particularly the zero scores in cash conversion and revenue metrics, further raises concerns about the reliability of reported earnings.
- Beneish M-Score of 92.4414 indicates a high likelihood of earnings manipulation.
- Earnings Quality Score of 23.4/100, with eq_cash_conv, eq_receivables, eq_margin, and eq_revenue all at 0.0/100, suggests severe issues in earnings reliability.
- DSRI of 95.4673 indicates that the company is managing its receivables reasonably well compared to sales, which could mitigate some concerns about revenue recognition.
The ownership structure is heavily concentrated, with the top shareholder holding 41.4%, which may lead to governance risks and potential conflicts of interest, particularly in decision-making processes.
Investors should exercise caution and consider conducting further due diligence before investing in VIR, focusing on understanding the underlying business operations and financial reporting practices.
Generated by AI based on quantitative data. Not financial advice.
Quantitative Scores
Key Ratios
Company Overview
// OWNERSHIP_NETWORK
> mapping common ownership for VIR — hover nodes for intel, click to navigate