Applied Materials Stock Beneish M Score

AMAT Stock  USD 174.88  0.87  0.50%   
This module uses fundamental data of Applied Materials to approximate the value of its Beneish M Score. Applied Materials M Score tells investors if the company management is likely to be manipulating earnings. The score is calculated using eight financial indicators that are adjusted by a specific multiplier. Please note, the M Score is a probabilistic model and cannot detect companies that manipulate their earnings with 100% accuracy. Check out Applied Materials Piotroski F Score and Applied Materials Altman Z Score analysis.
For more information on how to buy Applied Stock please use our How to Invest in Applied Materials guide.
  
At this time, Applied Materials' Cash Flow To Debt Ratio is comparatively stable compared to the past year. At this time, Applied Materials' EV To Operating Cash Flow is comparatively stable compared to the past year. PE Ratio is likely to gain to 21.56 in 2024, whereas Payables Turnover is likely to drop 4.94 in 2024.
At this time, it appears that Applied Materials is an unlikely manipulator. The earnings manipulation may begin if Applied Materials' top management creates an artificial sense of financial success, forcing the stock price to be traded at a high price-earnings multiple than it should be. In general, excessive earnings management by Applied Materials executives may lead to removing some of the operating profits from subsequent periods to inflate earnings in the following periods. This way, the manipulation of Applied Materials' earnings can lead to misrepresentations of actual financial condition, taking the otherwise loyal stakeholders on to the path of questionable ethical practices and plain fraud.
-2.65
Beneish M Score - Unlikely Manipulator
Elasticity of Receivables

1.0

Focus
Asset Quality

0.99

Focus
Expense Coverage

0.52

Focus
Gross Margin Strengs

0.99

Focus
Accruals Factor

0.52

Focus
Depreciation Resistance

1.0

Focus
Net Sales Growth

1.05

Focus
Financial Leverage Condition

1.0

Focus

Applied Materials Beneish M-Score Indicator Trends

The cure to earnings manipulation is the transparency of financial reporting. It will typically remove the temptation of the top executives to inflate earnings (i.e., to promote the idea of 'winning at any cost'). Because a healthy internal audit department can enhance transparency, the board should promote the auditors' access to all the record-keeping systems across the enterprise. For example, if Applied Materials' auditors report directly to the board (not management), the managers will be reluctant to manipulate simply due to the fear of punishment. On the other hand, the auditors will be free to investigate the ledgers properly because they know that the board has their back.
Current ValueLast YearChange From Last Year 10 Year Trend
Net Receivables6.6 B6.3 B
Sufficiently Up
Slightly volatile
Total Revenue28.5 B27.2 B
Sufficiently Up
Slightly volatile
Total Assets37.1 B35.3 B
Sufficiently Up
Slightly volatile
Total Current Assets23.1 B22 B
Sufficiently Up
Slightly volatile
Non Current Assets Total14 B13.3 B
Sufficiently Up
Slightly volatile
Property Plant Equipment3.3 B3.1 B
Sufficiently Up
Slightly volatile
Depreciation And Amortization621.9 M592.2 M
Sufficiently Up
Slightly volatile
Selling General Administrative525.3 M961 M
Way Down
Slightly volatile
Total Current Liabilities8.9 B8.5 B
Sufficiently Up
Slightly volatile
Non Current Liabilities Total8.5 B8.1 B
Sufficiently Up
Slightly volatile
Short Term Debt322.5 M328.9 M
Fairly Down
Slightly volatile
Long Term Debt6.6 B6.3 B
Sufficiently Up
Slightly volatile
Operating Income8.3 B7.9 B
Sufficiently Up
Slightly volatile
Total Cash From Operating Activities10.5 B10 B
Sufficiently Up
Slightly volatile
Short Term Investments1.1 B663.3 M
Way Up
Pretty Stable
Long Term Investments1.5 B2.6 B
Way Down
Slightly volatile
Gross Profit Margin0.470.4746
Slightly Down
Slightly volatile

Applied Materials Beneish M-Score Driver Matrix

One of the toughest challenges investors face today is learning how to quickly synthesize historical financial statements and information provided by the company, SEC reporting, and various external parties in order to detect the potential manipulation of earnings. Understanding the correlation between Applied Materials' different financial indicators related to revenue, expenses, operating profit, and net earnings helps investors identify and prioritize their investing strategies towards Applied Materials in a much-optimized way. Analyzing correlations between earnings drivers directly associated with dollar figures is the most effective way to find Applied Materials' degree of accounting gimmicks and manipulations.

About Applied Materials Beneish M Score

M-Score is one of many grading techniques for value stocks. It was developed by Professor M. Daniel Beneish of the Kelley School of Business at Indiana University and published in 1999 under the paper titled The Detection of Earnings Manipulation. The Beneish score is a multi-factor model that utilizes financial identifiers to compile eight variables used to classify whether a company has manipulated its reported earnings. The variables are built from the officially filed financial statements to create a final score call 'M Score.' The score helps to identify companies that are likely to manipulate their profits if they show deteriorating gross margins, operating expenses, and leverage against growing revenue.

Total Assets

37.11 Billion

At this time, Applied Materials' Total Assets are comparatively stable compared to the past year.

Applied Materials Earnings Manipulation Drivers

Although earnings manipulation is typically not the result of intentional misconduct by the c-level executives, it is still a widespread practice by the senior management of public companies such as Applied Materials. It is usually done by a series of misrepresentations of various accounting rules and operating activities across multiple financial cycles. The best way to spot the manipulation is to examine the historical financial statement to find inconsistencies in earning reports to find trends in assets or liabilities that are not sustainable in the future.
201920202021202220232024 (projected)
Net Receivables3.0B5.0B6.2B5.4B6.3B6.6B
Total Revenue17.2B23.1B25.8B26.5B27.2B28.5B
Total Assets22.4B25.8B26.7B30.7B35.3B37.1B
Total Current Assets13.4B16.1B15.9B19.1B22.0B23.1B
Net Debt97M457M3.5B(133M)(153.0M)(160.6M)
Short Term Debt64M73M85M286M328.9M322.5M
Long Term Debt5.4B5.5B5.5B5.5B6.3B6.6B
Operating Income4.4B6.9B7.8B7.7B7.9B8.3B
Investments399M(536M)(129M)(1.5B)(1.4B)(1.3B)

Applied Materials ESG Sustainability

Some studies have found that companies with high sustainability scores are getting higher valuations than competitors with lower social-engagement activities. While most ESG disclosures are voluntary and do not directly affect the long term financial condition, Applied Materials' sustainability indicators can be used to identify proper investment strategies using environmental, social, and governance scores that are crucial to Applied Materials' managers, analysts, and investors.
Environmental
Governance
Social

About Applied Materials Fundamental Analysis

The Macroaxis Fundamental Analysis modules help investors analyze Applied Materials's financials across various querterly and yearly statements, indicators and fundamental ratios. We help investors to determine the real value of Applied Materials using virtually all public information available. We use both quantitative as well as qualitative analysis to arrive at the intrinsic value of Applied Materials based on its fundamental data. In general, a quantitative approach, as applied to this company, focuses on analyzing financial statements comparatively, whereas a qaualitative method uses data that is important to a company's growth but cannot be measured and presented in a numerical way.
Please read more on our fundamental analysis page.

Thematic Opportunities

Explore Investment Opportunities

Build portfolios using Macroaxis predefined set of investing ideas. Many of Macroaxis investing ideas can easily outperform a given market. Ideas can also be optimized per your risk profile before portfolio origination is invoked. Macroaxis thematic optimization helps investors identify companies most likely to benefit from changes or shifts in various micro-economic or local macro-level trends. Originating optimal thematic portfolios involves aligning investors' personal views, ideas, and beliefs with their actual investments.
Explore Investing Ideas  

Additional Tools for Applied Stock Analysis

When running Applied Materials' price analysis, check to measure Applied Materials' market volatility, profitability, liquidity, solvency, efficiency, growth potential, financial leverage, and other vital indicators. We have many different tools that can be utilized to determine how healthy Applied Materials is operating at the current time. Most of Applied Materials' value examination focuses on studying past and present price action to predict the probability of Applied Materials' future price movements. You can analyze the entity against its peers and the financial market as a whole to determine factors that move Applied Materials' price. Additionally, you may evaluate how the addition of Applied Materials to your portfolios can decrease your overall portfolio volatility.