Bank Of Nova Stock Beneish M Score

BNS Stock  USD 51.23  0.06  0.12%   
This module uses fundamental data of Bank of Nova Scotia to approximate the value of its Beneish M Score. Bank of Nova Scotia 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 Bank of Nova Scotia Piotroski F Score and Bank of Nova Scotia Altman Z Score analysis.
  
At this time, Bank of Nova Scotia's Long Term Debt To Capitalization is comparatively stable compared to the past year. Total Debt To Capitalization is likely to gain to 0.74 in 2025, whereas Long Term Debt Total is likely to drop slightly above 9 B in 2025. At this time, Bank of Nova Scotia's Free Cash Flow Per Share is comparatively stable compared to the past year. PFCF Ratio is likely to gain to 5.50 in 2025, whereas Days Sales Outstanding is likely to drop 126.01 in 2025.
At this time, Bank of Nova Scotia's M Score is unavailable. The earnings manipulation may begin if Bank of Nova Scotia'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 Bank of Nova Scotia 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 Bank of Nova Scotia'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.
-2.22
Beneish M Score - Unavailable
Elasticity of Receivables

1.88

Focus
Asset Quality

1.0

Focus
Expense Coverage

1.88

Focus
Gross Margin Strengs

0.89

Focus
Accruals Factor

1.88

Focus
Depreciation Resistance

1.32

Focus
Net Sales Growth

0.56

Focus
Financial Leverage Condition

1.35

Focus

Bank of Nova Scotia 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 Bank of Nova Scotia'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 Receivables59 B56.2 B
Sufficiently Up
Slightly volatile
Total Revenue21.2 B37.9 B
Way Down
Slightly volatile
Total Assets664 B851.7 B
Significantly Down
Slightly volatile
Total Current Assets72.7 B97.3 B
Way Down
Slightly volatile
Non Current Assets Total1.6 T1.5 T
Sufficiently Up
Slightly volatile
Property Plant Equipment9.6 B6.5 B
Way Up
Slightly volatile
Depreciation And Amortization2.1 BB
Sufficiently Up
Slightly volatile
Selling General Administrative28.9 B27.5 B
Sufficiently Up
Slightly volatile
Total Current Liabilities165.3 B157.4 B
Sufficiently Up
Slightly volatile
Non Current Liabilities Total1.6 T1.5 T
Sufficiently Up
Slightly volatile
Short Term Debt40.5 B56.4 B
Way Down
Slightly volatile
Long Term Debt340.1 B323.9 B
Sufficiently Up
Slightly volatile
Operating Income14.1 B12 B
Fairly Up
Slightly volatile
Short Term Investments32.7 B51 B
Way Down
Slightly volatile
Long Term Investments724 B689.5 B
Sufficiently Up
Slightly volatile
Gross Profit Margin0.740.83
Fairly Down
Slightly volatile

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

About Bank of Nova Scotia 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

40.59 Billion

At this time, Bank of Nova Scotia's Other Operating Expenses is comparatively stable compared to the past year.

Bank of Nova Scotia 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 Bank of Nova Scotia. 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.
202020212022202320242025 (projected)
Net Receivables8.7B9.1B13.4B14.0B13.1B59.0B
Total Revenue31.3B30.9B31.1B29.3B33.6B21.2B
Total Assets1.1T1.2T1.3T1.4T1.4T664.0B
Total Current Assets129.1B132.7B154.8B108.2B97.3B72.7B
Net Debt159.3B245.0B223.5B236.8B272.3B286.0B
Short Term Debt57.3B84.0B130.1B119.9B103.4B40.5B
Long Term Debt7.4B6.3B177.4B190.7B194.3B340.1B
Operating Income8.3B12.5B25.4B13.4B12.0B14.1B
Investments(56.5B)16.5B(8.8B)(30.0B)(7.5B)(10.0B)

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

About Bank of Nova Scotia Fundamental Analysis

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

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