Acushnet Holdings Corp Stock Beneish M Score

GOLF Stock  USD 71.39  2.29  3.31%   
This module uses fundamental data of Acushnet Holdings to approximate the value of its Beneish M Score. Acushnet Holdings 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 Acushnet Holdings Piotroski F Score and Acushnet Holdings Altman Z Score analysis.
  
At this time, Acushnet Holdings' Debt To Equity is most likely to slightly decrease in the upcoming years. The Acushnet Holdings' current Interest Debt Per Share is estimated to increase to 14.44, while Net Debt is projected to decrease to roughly 365.1 M. At this time, Acushnet Holdings' Days Sales Outstanding is most likely to drop in the upcoming years. The Acushnet Holdings' current Book Value Per Share is estimated to increase to 15.42, while Free Cash Flow Yield is projected to decrease to 0.06.
At this time, it appears that Acushnet Holdings Corp is an unlikely manipulator. The earnings manipulation may begin if Acushnet Holdings' 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 Acushnet Holdings 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 Acushnet Holdings' 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.
-2.74
Beneish M Score - Unlikely Manipulator
Elasticity of Receivables

1.31

Focus
Asset Quality

1.14

Focus
Expense Coverage

0.86

Focus
Gross Margin Strengs

0.78

Focus
Accruals Factor

0.86

Focus
Depreciation Resistance

0.86

Focus
Net Sales Growth

0.81

Focus
Financial Leverage Condition

0.64

Focus

Acushnet Holdings 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 Acushnet Holdings' 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 Receivables214.9 M201.4 M
Notably Up
Pretty Stable
Total Revenue1.9 B2.4 B
Significantly Down
Slightly volatile
Total Assets2.1 B2.2 B
Notably Down
Slightly volatile
Total Current Assets868.1 M996.7 M
Fairly Down
Slightly volatile
Non Current Assets Total1.2 B1.2 B
Slightly Down
Pretty Stable
Property Plant Equipment276.4 M358.9 M
Significantly Down
Pretty Stable
Depreciation And Amortization46.9 M51.4 M
Significantly Down
Slightly volatile
Selling General Administrative462.6 M661.2 M
Way Down
Slightly volatile
Total Current Liabilities349.3 M451.1 M
Significantly Down
Pretty Stable
Non Current Liabilities Total500.4 M832.7 M
Way Down
Slightly volatile
Net Debt365.1 M728.7 M
Way Down
Slightly volatile
Short Term Debt74.2 M68.5 M
Significantly Up
Pretty Stable
Long Term Debt357.6 M671.8 M
Way Down
Slightly volatile
Operating Income197.4 M285.3 M
Way Down
Slightly volatile
Gross Profit Margin0.410.5258
Significantly Down
Very volatile

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

About Acushnet Holdings 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

46.92 Million

At this time, Acushnet Holdings' Depreciation And Amortization is most likely to increase significantly in the upcoming years.

Acushnet Holdings 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 Acushnet Holdings. 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 Receivables215.4M201.5M174.4M216.7M201.4M214.9M
Total Revenue1.7B1.6B2.1B2.3B2.4B1.9B
Total Assets1.8B1.9B2.0B2.2B2.2B2.1B
Total Current Assets742.8M799.8M969.2M1.1B996.7M868.1M
Net Debt368.1M182.5M33.3M508.9M728.7M365.1M
Short Term Debt71.6M34.7M29.8M55.5M68.5M74.2M
Long Term Debt330.7M313.6M297.4M527.5M671.8M357.6M
Operating Income185.7M145.5M259.8M281.5M285.3M197.4M
Investments(61.1M)(24.7M)(37.6M)(140.2M)(179.7M)(170.7M)

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

About Acushnet Holdings Fundamental Analysis

The Macroaxis Fundamental Analysis modules help investors analyze Acushnet Holdings Corp's financials across various querterly and yearly statements, indicators and fundamental ratios. We help investors to determine the real value of Acushnet Holdings using virtually all public information available. We use both quantitative as well as qualitative analysis to arrive at the intrinsic value of Acushnet Holdings Corp 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 Acushnet Holdings Corp is a strong investment it is important to analyze Acushnet Holdings' competitive position within its industry, examining market share, product or service uniqueness, and competitive advantages. Beyond financials and market position, potential investors should also consider broader economic conditions, industry trends, and any regulatory or geopolitical factors that may impact Acushnet Holdings' future performance. For an informed investment choice regarding Acushnet Stock, refer to the following important reports:
Check out Acushnet Holdings Piotroski F Score and Acushnet Holdings Altman Z Score analysis.
You can also try the ETF Categories module to list of ETF categories grouped based on various criteria, such as the investment strategy or type of investments.
Is Leisure Products 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 Acushnet Holdings. If investors know Acushnet 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 Acushnet Holdings 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
0.047
Dividend Share
0.84
Earnings Share
3
Revenue Per Share
37.851
Quarterly Revenue Growth
0.046
The market value of Acushnet Holdings Corp is measured differently than its book value, which is the value of Acushnet that is recorded on the company's balance sheet. Investors also form their own opinion of Acushnet Holdings' value that differs from its market value or its book value, called intrinsic value, which is Acushnet Holdings' 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 Acushnet Holdings' market value can be influenced by many factors that don't directly affect Acushnet Holdings' 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 Acushnet Holdings' value and its price as these two are different measures arrived at by different means. Investors typically determine if Acushnet Holdings is a good investment by looking at such factors as earnings, sales, fundamental and technical indicators, competition as well as analyst projections. However, Acushnet Holdings' 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.