Consolidated Edison Stock Beneish M Score

ED Stock  USD 98.70  0.82  0.84%   
This module uses fundamental data of Consolidated Edison to approximate the value of its Beneish M Score. Consolidated Edison 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 Consolidated Edison Piotroski F Score and Consolidated Edison Altman Z Score analysis.
For information on how to trade Consolidated Stock refer to our How to Trade Consolidated Stock guide.
  
As of November 22, 2024, Short and Long Term Debt Total is expected to decline to about 13 B. In addition to that, Net Debt is expected to decline to about 12.5 B. At present, Consolidated Edison's Dividend Yield is projected to slightly decrease based on the last few years of reporting. The current year's Days Sales Outstanding is expected to grow to 99.01, whereas Book Value Per Share is forecasted to decline to 31.13.
At this time, it appears that Consolidated Edison is a possible manipulator. The earnings manipulation may begin if Consolidated Edison'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 Consolidated Edison 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 Consolidated Edison'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.
-2.12
Beneish M Score - Possible Manipulator
Elasticity of Receivables

1.42

Focus
Asset Quality

1.38

Focus
Expense Coverage

1.31

Focus
Gross Margin Strengs

1.15

Focus
Accruals Factor

1.31

Focus
Depreciation Resistance

1.08

Focus
Net Sales Growth

0.74

Focus
Financial Leverage Condition

0.94

Focus

Consolidated Edison 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 Consolidated Edison'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 ReceivablesB3.8 B
Sufficiently Up
Slightly volatile
Total Revenue10.8 B14.7 B
Way Down
Slightly volatile
Total Assets38.4 B66.3 B
Way Down
Slightly volatile
Total Current Assets3.6 B6.5 B
Way Down
Slightly volatile
Non Current Assets Total32.5 B59.8 B
Way Down
Slightly volatile
Property Plant Equipment30.2 B53.8 B
Way Down
Slightly volatile
Depreciation And AmortizationBB
Way Down
Slightly volatile
Total Current LiabilitiesB6.5 B
Way Down
Slightly volatile
Non Current Liabilities Total40.6 B38.7 B
Sufficiently Up
Slightly volatile
Net Debt12.5 B23.8 B
Way Down
Slightly volatile
Short Term Debt1.4 B2.8 B
Way Down
Slightly volatile
Long Term Debt13.2 B21.9 B
Way Down
Slightly volatile
Operating Income2.3 B3.2 B
Way Down
Pretty Stable
Total Cash From Operating Activities2.2 B2.2 B
Sufficiently Up
Pretty Stable
Long Term Investments1.4 B999 M
Way Up
Slightly volatile
Gross Profit Margin0.580.505
Fairly Up
Very volatile

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

About Consolidated Edison 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

290.03 Million

At present, Consolidated Edison's Current Deferred Revenue is projected to decrease significantly based on the last few years of reporting.

Consolidated Edison 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 Consolidated Edison. 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)
Total Revenue12.6B12.2B13.7B15.7B14.7B10.8B
Total Assets58.1B62.9B63.1B69.1B66.3B38.4B
Total Current Assets4.3B5.3B5.6B13.0B6.5B3.6B
Net Debt21.6B23.8B24.4B23.1B23.8B12.5B
Short Term Debt3.2B4.0B2.1B3.8B2.8B1.4B
Long Term Debt18.5B20.4B22.6B20.1B21.9B13.2B
Operating Income2.7B2.7B2.8B2.6B3.2B2.3B
Investments(3.8B)(4.2B)(3.5B)(4.6B)(867M)(910.4M)

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

About Consolidated Edison Fundamental Analysis

The Macroaxis Fundamental Analysis modules help investors analyze Consolidated Edison's financials across various querterly and yearly statements, indicators and fundamental ratios. We help investors to determine the real value of Consolidated Edison using virtually all public information available. We use both quantitative as well as qualitative analysis to arrive at the intrinsic value of Consolidated Edison 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 Consolidated Edison Piotroski F Score and Consolidated Edison Altman Z Score analysis.
For information on how to trade Consolidated Stock refer to our How to Trade Consolidated Stock guide.
You can also try the Price Ceiling Movement module to calculate and plot Price Ceiling Movement for different equity instruments.
Is Multi-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 Consolidated Edison. If investors know Consolidated 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 Consolidated Edison 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
0.112
Dividend Share
3.3
Earnings Share
5.32
Revenue Per Share
43.464
Quarterly Revenue Growth
0.057
The market value of Consolidated Edison is measured differently than its book value, which is the value of Consolidated that is recorded on the company's balance sheet. Investors also form their own opinion of Consolidated Edison's value that differs from its market value or its book value, called intrinsic value, which is Consolidated Edison'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 Consolidated Edison's market value can be influenced by many factors that don't directly affect Consolidated Edison'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 Consolidated Edison's value and its price as these two are different measures arrived at by different means. Investors typically determine if Consolidated Edison is a good investment by looking at such factors as earnings, sales, fundamental and technical indicators, competition as well as analyst projections. However, Consolidated Edison'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.