Cognyte Software Stock Beneish M Score

CGNT Stock  USD 7.95  0.13  1.66%   
This module uses fundamental data of Cognyte Software to approximate the value of its Beneish M Score. Cognyte Software 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 Cognyte Software Piotroski F Score and Cognyte Software Altman Z Score analysis.
For more information on how to buy Cognyte Stock please use our How to Invest in Cognyte Software guide.
  
At this time, Cognyte Software's Short and Long Term Debt is comparatively stable compared to the past year. Debt To Equity is likely to gain to 0.99 in 2024, whereas Short Term Debt is likely to drop slightly above 5.1 M in 2024. At this time, Cognyte Software's POCF Ratio is comparatively stable compared to the past year. Capex To Operating Cash Flow is likely to gain to 0.37 in 2024, whereas Free Cash Flow Yield is likely to drop 0.0009 in 2024.
At this time, it appears that Cognyte Software is an unlikely manipulator. The earnings manipulation may begin if Cognyte Software'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 Cognyte Software 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 Cognyte Software'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.
-2.93
Beneish M Score - Unlikely Manipulator
Elasticity of Receivables

1.11

Focus
Asset Quality

0.98

Focus
Expense Coverage

1.0

Focus
Gross Margin Strengs

0.96

Focus
Accruals Factor

1.0

Focus
Depreciation Resistance

1.07

Focus
Net Sales Growth

0.95

Focus
Financial Leverage Condition

0.9

Focus

Cognyte Software 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 Cognyte Software'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 Receivables128.2 M122.1 M
Sufficiently Up
Slightly volatile
Total Revenue297.7 M313.4 M
Notably Down
Slightly volatile
Total Assets495.7 M472.1 M
Sufficiently Up
Slightly volatile
Total Current Assets278.2 M265 M
Sufficiently Up
Slightly volatile
Non Current Assets Total217.5 M207.1 M
Sufficiently Up
Slightly volatile
Property Plant Equipment44.7 M39.1 M
Fairly Up
Slightly volatile
Depreciation And Amortization14.5 M13.8 M
Sufficiently Up
Slightly volatile
Selling General Administrative119.5 M125.8 M
Notably Down
Slightly volatile
Total Current Liabilities180.9 M190.5 M
Notably Down
Pretty Stable
Non Current Liabilities Total63.5 M66.9 M
Notably Down
Pretty Stable
Short Term Debt5.1 M5.4 M
Notably Down
Slightly volatile
Long Term Investments6.9 M7.3 M
Notably Down
Slightly volatile
Gross Profit Margin0.660.6873
Sufficiently Down
Slightly volatile

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

About Cognyte Software 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.

Depreciation And Amortization

14.51 Million

At this time, Cognyte Software's Depreciation And Amortization is comparatively stable compared to the past year.

Cognyte Software 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 Cognyte Software. 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 Receivables211.3M196.7M212.6M137.7M122.1M128.2M
Total Revenue457.1M443.5M474.0M312.1M313.4M297.7M
Total Assets805.1M628.8M664.6M443.1M472.1M495.7M
Total Current Assets512.2M350.2M420.1M251.7M265.0M278.2M
Net Debt(161.0M)(54.4M)(35.4M)(17.6M)(41.1M)(39.1M)
Short Term Debt13.1M45.9M107.4M6.6M5.4M5.1M
Operating Income27.3M24.9M8.5M(103.3M)(17.0M)(17.9M)
Investments24.4M2.6M(17.9M)20.1M9.4M9.8M

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

About Cognyte Software Fundamental Analysis

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

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