Canadian Imperial Bank Stock Beneish M Score

CM Stock  USD 65.21  0.32  0.49%   
This module uses fundamental data of Canadian Imperial to approximate the value of its Beneish M Score. Canadian Imperial 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 Canadian Imperial Piotroski F Score and Canadian Imperial Altman Z Score analysis.
  
At this time, Canadian Imperial's Net Debt To EBITDA is very stable compared to the past year. As of the 21st of November 2024, Debt To Equity is likely to grow to 3.47, while Long Term Debt To Capitalization is likely to drop 0.38. At this time, Canadian Imperial's Free Cash Flow Per Share is very stable compared to the past year. As of the 21st of November 2024, Sales General And Administrative To Revenue is likely to grow to 0.48, while Dividend Yield is likely to drop 0.04.
At this time, Canadian Imperial's M Score is unavailable. The earnings manipulation may begin if Canadian Imperial'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 Canadian Imperial 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 Canadian Imperial'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.
-2.06
Beneish M Score - Unavailable
Elasticity of Receivables

1.88

Focus
Asset Quality

1.0

Focus
Expense Coverage

1.13

Focus
Gross Margin Strengs

1.05

Focus
Accruals Factor

1.13

Focus
Depreciation Resistance

0.66

Focus
Net Sales Growth

0.56

Focus
Financial Leverage Condition

0.83

Focus

Canadian Imperial 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 Canadian Imperial'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 Receivables16.8 B16 B
Sufficiently Up
Slightly volatile
Total Revenue13.7 B24.5 B
Way Down
Slightly volatile
Total Assets1.2 T1.1 T
Sufficiently Up
Slightly volatile
Total Current Assets114 B108.6 B
Sufficiently Up
Slightly volatile
Non Current Assets Total1.4 T1.3 T
Sufficiently Up
Slightly volatile
Property Plant Equipment2.1 B3.7 B
Way Down
Slightly volatile
Depreciation And Amortization1.4 B1.3 B
Sufficiently Up
Slightly volatile
Selling General Administrative5.4 B8.7 B
Way Down
Slightly volatile
Total Current Liabilities44 B81.8 B
Way Down
Pretty Stable
Non Current Liabilities Total1.2 T1.1 T
Sufficiently Up
Slightly volatile
Long Term Debt141.1 B134.4 B
Sufficiently Up
Slightly volatile
Operating Income10.1 B11 B
Significantly Down
Slightly volatile
Short Term Investments21.5 B19.9 B
Significantly Up
Pretty Stable
Gross Profit Margin1.030.98
Sufficiently Up
Slightly volatile

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

About Canadian Imperial 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.

Current Deferred Revenue

(373.46 Billion)

Canadian Imperial reported last year Current Deferred Revenue of (393.11 Billion)

Canadian Imperial 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 Canadian Imperial. 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 Receivables9.0B10.4B19.8B13.9B16.0B16.8B
Total Revenue18.7B20.0B21.8B21.3B24.5B13.7B
Total Assets769.6B837.7B943.6B975.7B1.1T1.2T
Total Current Assets126.1B98.6B19.8B94.4B108.6B114.0B
Net Debt(16.7B)94.9B114.1B131.3B151.0B158.6B
Short Term Debt64.9B76.2B80.2B77.7B89.3B93.8B
Long Term Debt7.2B5.9B6.3B116.8B134.4B141.1B
Operating Income4.9B8.3B17.5B9.6B11.0B10.1B
Investments(19.4B)(2.7B)(24.4B)(20.8B)(18.7B)(17.8B)

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

About Canadian Imperial Fundamental Analysis

The Macroaxis Fundamental Analysis modules help investors analyze Canadian Imperial Bank's financials across various querterly and yearly statements, indicators and fundamental ratios. We help investors to determine the real value of Canadian Imperial using virtually all public information available. We use both quantitative as well as qualitative analysis to arrive at the intrinsic value of Canadian Imperial Bank 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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Check out Canadian Imperial Piotroski F Score and Canadian Imperial Altman Z Score analysis.
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Is Diversified 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 Canadian Imperial. If investors know Canadian 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 Canadian Imperial 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
0.238
Dividend Share
3.57
Earnings Share
4.97
Revenue Per Share
24.295
Quarterly Revenue Growth
0.196
The market value of Canadian Imperial Bank is measured differently than its book value, which is the value of Canadian that is recorded on the company's balance sheet. Investors also form their own opinion of Canadian Imperial's value that differs from its market value or its book value, called intrinsic value, which is Canadian Imperial'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 Canadian Imperial's market value can be influenced by many factors that don't directly affect Canadian Imperial'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 Canadian Imperial's value and its price as these two are different measures arrived at by different means. Investors typically determine if Canadian Imperial is a good investment by looking at such factors as earnings, sales, fundamental and technical indicators, competition as well as analyst projections. However, Canadian Imperial'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.