Best Buy Co Stock Beneish M Score

BBY Stock  USD 87.22  0.45  0.52%   
This module uses fundamental data of Best Buy to approximate the value of its Beneish M Score. Best Buy 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 Best Buy Piotroski F Score and Best Buy Altman Z Score analysis.
  
At this time, Best Buy's Short and Long Term Debt Total is fairly stable compared to the past year. Net Debt is likely to rise to about 2.7 B in 2024, whereas Long Term Debt is likely to drop slightly above 931 M in 2024.
At this time, it appears that Best Buy is an unlikely manipulator. The earnings manipulation may begin if Best Buy's 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 Best Buy 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 Best Buy's 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.
-3.39
Beneish M Score - Unlikely Manipulator
Elasticity of Receivables

1.3

Focus
Asset Quality

-0.12

Focus
Expense Coverage

1.13

Focus
Gross Margin Strengs

0.63

Focus
Accruals Factor

1.13

Focus
Depreciation Resistance

1.36

Focus
Net Sales Growth

0.64

Focus
Financial Leverage Condition

1.16

Focus

Best Buy 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 Best Buy's 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 Receivables782.2 M939 M
Significantly Down
Slightly volatile
Total Revenue27.9 B43.5 B
Way Down
Slightly volatile
Total Assets9.7 B15 B
Way Down
Slightly volatile
Total Current Assets6.3 B7.9 B
Significantly Down
Very volatile
Non Current Assets Total7.4 B7.1 B
Sufficiently Up
Slightly volatile
Property Plant Equipment4.3 B5.9 B
Way Down
Slightly volatile
Depreciation And Amortization472.6 M923 M
Way Down
Slightly volatile
Selling General Administrative5.1 BB
Way Down
Very volatile
Total Current Liabilities5.2 B7.9 B
Way Down
Pretty Stable
Non Current Liabilities Total4.2 BB
Sufficiently Up
Slightly volatile
Short Term Debt1.3 B1.3 B
Sufficiently Up
Slightly volatile
Long Term Debt931 M1.2 B
Significantly Down
Slightly volatile
Operating Income1.2 B1.6 B
Way Down
Slightly volatile
Total Cash From Operating Activities1.5 B1.5 B
Notably Up
Slightly volatile
Short Term Investments152.2 M160.2 M
Notably Down
Slightly volatile
Gross Profit Margin0.140.221
Way Down
Slightly volatile

Best Buy 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 Best Buy's different financial indicators related to revenue, expenses, operating profit, and net earnings helps investors identify and prioritize their investing strategies towards Best Buy in a much-optimized way. Analyzing correlations between earnings drivers directly associated with dollar figures is the most effective way to find Best Buy's degree of accounting gimmicks and manipulations.

About Best Buy 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.

Other Operating Expenses

26.71 Billion

At this time, Best Buy's Other Operating Expenses is fairly stable compared to the past year.

Best Buy 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 Best Buy. 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 Receivables1.1B1.1B1.0B1.1B939M782.2M
Total Revenue43.6B47.3B51.8B46.3B43.5B27.9B
Total Assets15.6B19.1B17.5B15.8B15.0B9.7B
Total Current Assets8.9B12.5B10.5B8.8B7.9B6.3B
Net Debt1.8B(1.4B)1.0B2.1B2.5B2.7B
Short Term Debt674M1.5B1.3B1.3B1.3B1.3B
Long Term Debt1.3B1.1B1.1B1.2B1.2B931M
Operating Income2.0B2.4B3.0B1.8B1.6B1.2B
Investments(8M)(74M)(167M)(962M)(781M)(742.0M)

Best Buy 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, Best Buy's sustainability indicators can be used to identify proper investment strategies using environmental, social, and governance scores that are crucial to Best Buy's managers, analysts, and investors.
Environmental
Governance
Social

About Best Buy Fundamental Analysis

The Macroaxis Fundamental Analysis modules help investors analyze Best Buy Co's financials across various querterly and yearly statements, indicators and fundamental ratios. We help investors to determine the real value of Best Buy using virtually all public information available. We use both quantitative as well as qualitative analysis to arrive at the intrinsic value of Best Buy Co 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.

Also Currently Popular

Analyzing currently trending equities could be an opportunity to develop a better portfolio based on different market momentums that they can trigger. Utilizing the top trending stocks is also useful when creating a market-neutral strategy or pair trading technique involving a short or a long position in a currently trending equity.

Additional Tools for Best Stock Analysis

When running Best Buy's price analysis, check to measure Best Buy's 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 Best Buy is operating at the current time. Most of Best Buy's value examination focuses on studying past and present price action to predict the probability of Best Buy's future price movements. You can analyze the entity against its peers and the financial market as a whole to determine factors that move Best Buy's price. Additionally, you may evaluate how the addition of Best Buy to your portfolios can decrease your overall portfolio volatility.