README
¶
Beneish Go package
A package to calculate M scores, as in Beneish, Lee Nichols 2013, Financial Analysts Journal.
Usage
Calculate an M-Score
mscore := MscoreCalc(
2134, // prevNetReceivables
6242, // prevAssets
9006, // prevCogs
2201, // prevPPE
10727, // prevTotalAssets
9842, // prevSales
474, // prevDepr
2140, // prevSGA
2716, // prevLiabilities
2011, // prevTLTD
2956, // currNetReceivables
6580, // currAssets
8377, // currCogs
2409, // currPPE
11203, // currTotalAssets
11682, // currSales
386, // currDepr
1310, // currSGA
1981, // currLiabilities
1946, // currTLTD
1094, // currICO
-82, // currCFO
)
The returned struct will have the complete M score, as well as the incremental indexes.
There are functions for each incremental index as well. For example:
dsri := Dsri(prevNetReceivables, currNetReceivables, prevSales, currSales)
Documentation
¶
Index ¶
- Constants
- func Aqi(prevAssets int64, prevPPE int64, prevTotalAssets int64, currAssets int64, ...) decimal.Decimal
- func Depi(prevDepr int64, prevPPE int64, currDepr int64, currPPE int64) decimal.Decimal
- func Dsri(prevNetReceivables int64, currNetReceivables int64, prevSales int64, ...) decimal.Decimal
- func Gmi(prevSales int64, currSales int64, prevCogs int64, currCogs int64) decimal.Decimal
- func Lvgi(prevLiabilities int64, prevTLTD int64, prevTotalAssets int64, ...) decimal.Decimal
- func Sgai(prevSGA int64, prevSales int64, currSGA int64, currSales int64) decimal.Decimal
- func Sgi(prevSales int64, currSales int64) decimal.Decimal
- func Tata(currICO int64, currCFO int64, currTotalAssets int64) decimal.Decimal
- type Mscore
Constants ¶
const AQIcoef = 0.404
const BaseMScore = -4.84
const DEPIcoef = 0.115
const DSRIcoef = 0.92
const GMIcoef = 0.528
const LVGIcoef = 0.327
const SGAIcoef = 0.172
const SGIcoef = 0.892
const TATAcoef = 4.679
Variables ¶
This section is empty.
Functions ¶
func Aqi ¶ added in v0.1.1
func Aqi( prevAssets int64, prevPPE int64, prevTotalAssets int64, currAssets int64, currPPE int64, currTotalAssets int64, ) decimal.Decimal
Asset Quality Index (AQI) AQI = [1 - (Current Assets t + PP&E t) / Total Assets t] / = [1 - ((Current Assets t-1 + PP&E t-1) / Total Assets t-1)]
func Depi ¶ added in v0.1.1
Depreciation Index (DEPI) DEPI = (Depreciation t-1/ (PP&E t-1 + Depreciation t-1)) / (Depreciationt / (PP&Et + Depreciationt))
func Dsri ¶ added in v0.1.1
func Dsri(prevNetReceivables int64, currNetReceivables int64, prevSales int64, currSales int64) decimal.Decimal
Days Sales in Receivables Index (DSRI) DSRI = (Net Receivables t / Sales t) / (Net Receivables t-1 / Sales t-1)
func Gmi ¶ added in v0.1.1
Gross Margin Index (GMI) GMI = [(Sales t-1 - COGS t-1) / Sales t-1] / [(Sales t - COGSt) / Sales t]
func Lvgi ¶ added in v0.1.1
func Lvgi( prevLiabilities int64, prevTLTD int64, prevTotalAssets int64, currLiabilities int64, currTLTD int64, currTotalAssets int64, ) decimal.Decimal
Leverage Index (LVGI) LVGI = [(Current Liabilities t + Total Long Term Debt t) / Total Assets t] / [(Current Liabilities t-1 + Total Long Term Debt t-1) / Total Assets t-1]
func Sgai ¶ added in v0.1.1
Sales General and Administrative Expenses Index (SGAI) SGAI = (SG&A Expense t / Sales t) / (SG&A Expense t-1 / Sales t-1)
Types ¶
type Mscore ¶ added in v0.1.1
type Mscore struct {
Dsri decimal.Decimal
Gmi decimal.Decimal
Aqi decimal.Decimal
Sgi decimal.Decimal
Depi decimal.Decimal
Sgai decimal.Decimal
Lvgi decimal.Decimal
Tata decimal.Decimal
Score decimal.Decimal
}
func MscoreCalc ¶ added in v0.1.1
func MscoreCalc( prevNetReceivables int64, prevAssets int64, prevCogs int64, prevPPE int64, prevTotalAssets int64, prevSales int64, prevDepr int64, prevSGA int64, prevLiabilities int64, prevTLTD int64, currNetReceivables int64, currAssets int64, currCogs int64, currPPE int64, currTotalAssets int64, currSales int64, currDepr int64, currSGA int64, currLiabilities int64, currTLTD int64, currICO int64, currCFO int64, ) *Mscore
Source Files