Bank Of Hawaii Stock Beneish M Score

BOH Stock  USD 79.81  0.70  0.87%   
This module uses fundamental data of Bank of Hawaii to approximate the value of its Beneish M Score. Bank of Hawaii 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 Hawaii Piotroski F Score and Bank of Hawaii Altman Z Score analysis.
For more detail on how to invest in Bank Stock please use our How to Invest in Bank of Hawaii guide.
  
As of now, Bank of Hawaii's Net Debt To EBITDA is increasing as compared to previous years. The Bank of Hawaii's current Debt To Equity is estimated to increase to 0.56, while Short and Long Term Debt Total is projected to decrease to under 432.8 M. As of now, Bank of Hawaii's Stock Based Compensation To Revenue is increasing as compared to previous years. The Bank of Hawaii's current ROIC is estimated to increase to 0.1, while Price To Sales Ratio is projected to decrease to 2.85.
At this time, Bank of Hawaii's M Score is unavailable. The earnings manipulation may begin if Bank of Hawaii'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 Hawaii 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 Hawaii'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.
-2.29
Beneish M Score - Unavailable
Elasticity of Receivables

1.33

Focus
Asset Quality

0.97

Focus
Expense Coverage

0.76

Focus
Gross Margin Strengs

0.89

Focus
Accruals Factor

0.76

Focus
Depreciation Resistance

1.59

Focus
Net Sales Growth

1.05

Focus
Financial Leverage Condition

1.61

Focus

Bank of Hawaii 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 Hawaii'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 Receivables196.8 M141.2 M
Significantly Up
Pretty Stable
Total Revenue695.2 M663.9 M
Sufficiently Up
Slightly volatile
Total Assets15.5 B23.7 B
Way Down
Slightly volatile
Total Current AssetsB1.1 B
Notably Down
Very volatile
Non Current Assets Total23.8 B22.6 B
Sufficiently Up
Slightly volatile
Property Plant Equipment361.1 M343.9 M
Sufficiently Up
Slightly volatile
Depreciation And Amortization21 M33 M
Way Down
Slightly volatile
Selling General Administrative221.2 M277.1 M
Significantly Down
Slightly volatile
Total Current Liabilities16.4 B15.7 B
Sufficiently Up
Slightly volatile
Non Current Liabilities Total23.4 B22.3 B
Sufficiently Up
Slightly volatile
Short Term Debt178 M151.3 M
Fairly Up
Slightly volatile
Long Term Debt326.6 M550 M
Way Down
Slightly volatile
Operating Income235.5 M227.3 M
Sufficiently Up
Slightly volatile
Total Cash From Operating Activities222.2 M150.2 M
Way Up
Slightly volatile
Long Term Investments12.2 B7.6 B
Way Up
Pretty Stable
Gross Profit Margin0.790.89
Fairly Down
Slightly volatile

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

About Bank of Hawaii 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

316.33 Million

As of now, Bank of Hawaii's Other Operating Expenses is increasing as compared to previous years.

Bank of Hawaii 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 Hawaii. 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 Receivables168.9M160.1M150.4M130.5M141.2M196.8M
Total Revenue681.1M680.7M668.6M698.1M663.9M695.2M
Total Assets18.1B20.6B22.8B23.6B23.7B15.5B
Total Current Assets3.1B4.2B4.6B3.3B1.1B1.0B
Net Debt(110.3M)(113.2M)(85.3M)190.4M344.1M361.3M
Short Term Debt108.2M107.4M103.2M12.2M151.3M178.0M
Long Term Debt75M60.5M10.4M410.3M550M326.6M
Operating Income285.8M189.1M325.6M314.2M227.3M235.5M
Investments(720.0M)(2.3B)(2.4B)(1.3B)(237.2M)(249.0M)

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

About Bank of Hawaii Fundamental Analysis

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

Currently Active Assets on Macroaxis

When determining whether Bank of Hawaii offers a strong return on investment in its stock, a comprehensive analysis is essential. The process typically begins with a thorough review of Bank of Hawaii's financial statements, including income statements, balance sheets, and cash flow statements, to assess its financial health. Key financial ratios are used to gauge profitability, efficiency, and growth potential of Bank Of Hawaii Stock. Outlined below are crucial reports that will aid in making a well-informed decision on Bank Of Hawaii Stock:
Check out Bank of Hawaii Piotroski F Score and Bank of Hawaii Altman Z Score analysis.
For more detail on how to invest in Bank Stock please use our How to Invest in Bank of Hawaii guide.
You can also try the Fundamental Analysis module to view fundamental data based on most recent published financial statements.
Is Regional Banks space expected to grow? Or is there an opportunity to expand the business' product line in the future? Factors like these will boost the valuation of Bank of Hawaii. If investors know Bank will grow in the future, the company's valuation will be higher. The financial industry is built on trying to define current growth potential and future valuation accurately. All the valuation information about Bank of Hawaii listed above have to be considered, but the key to understanding future value is determining which factors weigh more heavily than others.
Quarterly Earnings Growth
(0.20)
Dividend Share
2.8
Earnings Share
3.33
Revenue Per Share
15.82
Quarterly Revenue Growth
(0.06)
The market value of Bank of Hawaii is measured differently than its book value, which is the value of Bank that is recorded on the company's balance sheet. Investors also form their own opinion of Bank of Hawaii's value that differs from its market value or its book value, called intrinsic value, which is Bank of Hawaii's true underlying value. Investors use various methods to calculate intrinsic value and buy a stock when its market value falls below its intrinsic value. Because Bank of Hawaii's market value can be influenced by many factors that don't directly affect Bank of Hawaii's underlying business (such as a pandemic or basic market pessimism), market value can vary widely from intrinsic value.
Please note, there is a significant difference between Bank of Hawaii's value and its price as these two are different measures arrived at by different means. Investors typically determine if Bank of Hawaii is a good investment by looking at such factors as earnings, sales, fundamental and technical indicators, competition as well as analyst projections. However, Bank of Hawaii's price is the amount at which it trades on the open market and represents the number that a seller and buyer find agreeable to each party.