Saul Centers Stock Beneish M Score

BFS Stock  USD 40.22  0.44  1.11%   
This module uses fundamental data of Saul Centers to approximate the value of its Beneish M Score. Saul Centers 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 Saul Centers Piotroski F Score and Saul Centers Altman Z Score analysis.
For more information on how to buy Saul Stock please use our How to Invest in Saul Centers guide.
  
At this time, Saul Centers' Net Debt To EBITDA is comparatively stable compared to the past year. Debt To Equity is likely to gain to 3.61 in 2024, whereas Net Debt is likely to drop slightly above 704.8 M in 2024. At this time, Saul Centers' Cash Per Share is comparatively stable compared to the past year. POCF Ratio is likely to gain to 13.22 in 2024, whereas Days Sales Outstanding is likely to drop 58.38 in 2024.
At this time, it appears that Saul Centers is an unlikely manipulator. The earnings manipulation may begin if Saul Centers' 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 Saul Centers 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 Saul Centers' 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.
-4.15
Beneish M Score - Unlikely Manipulator
Elasticity of Receivables

0.99

Focus
Asset Quality

-3.82

Focus
Expense Coverage

0.89

Focus
Gross Margin Strengs

1.54

Focus
Accruals Factor

0.89

Focus
Depreciation Resistance

0.87

Focus
Net Sales Growth

0.64

Focus
Financial Leverage Condition

1.46

Focus

Saul Centers 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 Saul Centers' 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 Receivables35.3 M56 M
Way Down
Slightly volatile
Total Revenue164.4 M257.2 M
Way Down
Slightly volatile
Total Assets997.6 MB
Way Down
Slightly volatile
Total Current Assets51 M64.4 M
Significantly Down
Slightly volatile
Non Current Assets TotalB1.9 B
Sufficiently Up
Slightly volatile
Depreciation And Amortization38.6 M48.4 M
Significantly Down
Slightly volatile
Selling General Administrative13.4 M23.5 M
Way Down
Slightly volatile
Total Current LiabilitiesB958.2 M
Sufficiently Up
Slightly volatile
Non Current Liabilities Total614.8 M1.1 B
Way Down
Slightly volatile
Net Debt704.8 M1.4 B
Way Down
Slightly volatile
Short Term Debt79.8 M84 M
Notably Down
Pretty Stable
Long Term Debt766.4 M1.1 B
Way Down
Slightly volatile
Operating Income174.9 M166.6 M
Sufficiently Up
Slightly volatile
Total Cash From Operating Activities70.9 M117.7 M
Way Down
Slightly volatile
Gross Profit Margin0.850.5507
Way Up
Slightly volatile

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

About Saul Centers 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

75.4 Million

At this time, Saul Centers' Other Operating Expenses is comparatively stable compared to the past year.

Saul Centers 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 Saul Centers. 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 Receivables52.3M64.9M58.7M56.3M56.0M35.3M
Total Revenue231.5M225.2M239.2M245.9M257.2M164.4M
Total Assets1.6B1.6B1.7B1.8B2.0B997.6M
Total Current Assets71.6M97.4M73.3M69.6M64.4M51.0M
Net Debt1.1B1.1B1.1B1.2B1.4B704.8M
Short Term Debt86.4M103.9M103.2M161.9M84.0M79.8M
Long Term Debt896.2M902.4M1.0B1.1B1.1B766.4M
Operating Income64.2M95.1M107.1M65.4M166.6M174.9M
Investments(135.7M)(56.2M)(55.9M)(116.9M)(179.6M)(170.7M)

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

About Saul Centers Fundamental Analysis

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

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Additional Tools for Saul Stock Analysis

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