Duke Energy Stock Beneish M Score

DUK Stock  USD 114.86  1.12  0.98%   
This module uses fundamental data of Duke Energy to approximate the value of its Beneish M Score. Duke Energy 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 Duke Energy Piotroski F Score and Duke Energy Altman Z Score analysis.
For more information on how to buy Duke Stock please use our How to buy in Duke Stock guide.
  
At this time, Duke Energy's Short and Long Term Debt Total is quite stable compared to the past year. Net Debt is expected to rise to about 84.2 B this year, although the value of Short and Long Term Debt will most likely fall to about 6.3 B. At this time, Duke Energy's ROIC is quite stable compared to the past year. Net Income Per Share is expected to rise to 4.30 this year, although the value of Free Cash Flow Yield is projected to rise to (0.03).
At this time, it appears that Duke Energy is an unlikely manipulator. The earnings manipulation may begin if Duke Energy'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 Duke Energy 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 Duke Energy'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.
-4.01
Beneish M Score - Unlikely Manipulator
Elasticity of Receivables

1.21

Focus
Asset Quality

-1.58

Focus
Expense Coverage

1.47

Focus
Gross Margin Strengs

1.1

Focus
Accruals Factor

1.47

Focus
Depreciation Resistance

1.0

Focus
Net Sales Growth

0.65

Focus
Financial Leverage Condition

1.84

Focus

Duke Energy 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 Duke Energy'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 Receivables3.2 B4.1 B
Significantly Down
Slightly volatile
Total Revenue18.8 B29.1 B
Way Down
Slightly volatile
Total Assets93.1 B176.9 B
Way Down
Slightly volatile
Total Current Assets8.9 B12.8 B
Way Down
Slightly volatile
Non Current Assets Total84.3 B164.1 B
Way Down
Slightly volatile
Property Plant Equipment136.2 B129.7 B
Sufficiently Up
Slightly volatile
Depreciation And Amortization6.4 B6.1 B
Sufficiently Up
Slightly volatile
Total Current Liabilities10.2 B17.3 B
Way Down
Slightly volatile
Non Current Liabilities Total114.9 B109.4 B
Sufficiently Up
Slightly volatile
Net Debt84.2 B80.2 B
Sufficiently Up
Slightly volatile
Short Term Debt7.4 B7.1 B
Sufficiently Up
Slightly volatile
Long Term Debt36.6 B72.5 B
Way Down
Slightly volatile
Operating Income3.9 B7.1 B
Way Down
Slightly volatile
Total Cash From Operating Activities5.2 B9.9 B
Way Down
Slightly volatile
Short Term Investments19.7 M20.7 M
Notably Down
Pretty Stable
Long Term Investments10.1 B10.6 B
Notably Down
Pretty Stable
Gross Profit Margin0.520.4734
Significantly Up
Pretty Stable

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

About Duke Energy 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.

Operating Income

3.87 Billion

At this time, Duke Energy's Operating Income is quite stable compared to the past year.

Duke Energy 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 Duke Energy. 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 Receivables3.1B3.2B3.5B4.4B4.1B3.2B
Total Revenue25.1B23.4B25.1B28.8B29.1B18.8B
Total Assets158.8B162.4B169.6B178.1B176.9B93.1B
Total Current Assets9.2B8.7B9.9B13.2B12.8B8.9B
Net Debt62.4B63.7B67.6B74.0B80.2B84.2B
Short Term Debt6.3B7.4B6.9B8.0B7.1B7.4B
Long Term Debt55.0B55.6B60.4B67.1B72.5B36.6B
Operating Income5.7B4.6B5.4B6.0B7.1B3.9B
Investments(318M)(299M)(10.9B)(12.0B)(13.1B)(12.4B)

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

About Duke Energy Fundamental Analysis

The Macroaxis Fundamental Analysis modules help investors analyze Duke Energy's financials across various querterly and yearly statements, indicators and fundamental ratios. We help investors to determine the real value of Duke Energy using virtually all public information available. We use both quantitative as well as qualitative analysis to arrive at the intrinsic value of Duke Energy 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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When determining whether Duke Energy is a good investment, qualitative aspects like company management, corporate governance, and ethical practices play a significant role. A comparison with peer companies also provides context and helps to understand if Duke Stock is undervalued or overvalued. This multi-faceted approach, blending both quantitative and qualitative analysis, forms a solid foundation for making an informed investment decision about Duke Energy Stock. Highlighted below are key reports to facilitate an investment decision about Duke Energy Stock:
Check out Duke Energy Piotroski F Score and Duke Energy Altman Z Score analysis.
For more information on how to buy Duke Stock please use our How to buy in Duke Stock guide.
You can also try the Portfolio Manager module to state of the art Portfolio Manager to monitor and improve performance of your invested capital.
Is Electric Utilities 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 Duke Energy. If investors know Duke 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 Duke Energy 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
0.01
Dividend Share
4.12
Earnings Share
5.57
Revenue Per Share
38.55
Quarterly Revenue Growth
0.02
The market value of Duke Energy is measured differently than its book value, which is the value of Duke that is recorded on the company's balance sheet. Investors also form their own opinion of Duke Energy's value that differs from its market value or its book value, called intrinsic value, which is Duke Energy'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 Duke Energy's market value can be influenced by many factors that don't directly affect Duke Energy'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 Duke Energy's value and its price as these two are different measures arrived at by different means. Investors typically determine if Duke Energy is a good investment by looking at such factors as earnings, sales, fundamental and technical indicators, competition as well as analyst projections. However, Duke Energy'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.