Kinross Gold Stock Beneish M Score

KGC Stock  USD 10.22  0.14  1.39%   
This module uses fundamental data of Kinross Gold to approximate the value of its Beneish M Score. Kinross Gold 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 Kinross Gold Piotroski F Score and Kinross Gold Altman Z Score analysis.
For information on how to trade Kinross Stock refer to our How to Trade Kinross Stock guide.
  
At present, Kinross Gold's Net Debt is projected to increase significantly based on the last few years of reporting. The current year's Net Debt To EBITDA is expected to grow to 1.14, whereas Short Term Debt is forecasted to decline to about 9.6 M. At present, Kinross Gold's PTB Ratio is projected to increase slightly based on the last few years of reporting. The current year's Book Value Per Share is expected to grow to 6.91, whereas Price To Sales Ratio is forecasted to decline to 1.63.
At this time, it appears that Kinross Gold is an unlikely manipulator. The earnings manipulation may begin if Kinross Gold'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 Kinross Gold 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 Kinross Gold'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.
-2.73
Beneish M Score - Unlikely Manipulator
Elasticity of Receivables

1.0

Focus
Asset Quality

2.17

Focus
Expense Coverage

0.89

Focus
Gross Margin Strengs

0.91

Focus
Accruals Factor

0.89

Focus
Depreciation Resistance

0.58

Focus
Net Sales Growth

1.05

Focus
Financial Leverage Condition

1.53

Focus

Kinross Gold 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 Kinross Gold'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 Receivables112 M106.6 M
Sufficiently Up
Slightly volatile
Total Revenue4.5 B4.3 B
Sufficiently Up
Slightly volatile
Total Assets6.6 B10.5 B
Way Down
Very volatile
Total Current Assets1.4 B1.8 B
Way Down
Pretty Stable
Non Current Assets Total5.2 B8.8 B
Way Down
Very volatile
Property Plant EquipmentB8.9 B
Way Down
Pretty Stable
Depreciation And AmortizationB986.8 M
Sufficiently Up
Slightly volatile
Selling General Administrative101.7 M108.7 M
Notably Down
Pretty Stable
Total Current Liabilities490.7 M685.5 M
Way Down
Very volatile
Non Current Liabilities Total1.8 B3.7 B
Way Down
Pretty Stable
Long Term Debt1.2 B2.2 B
Way Down
Slightly volatile
Total Cash From Operating Activities1.5 B1.5 B
Sufficiently Up
Slightly volatile
Short Term Investments13.8 M14.5 M
Notably Down
Slightly volatile
Long Term Investments58.1 M61.2 M
Notably Down
Slightly volatile

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

About Kinross Gold 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

802.62 Million

At present, Kinross Gold's Operating Income is projected to increase significantly based on the last few years of reporting.

Kinross Gold 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 Kinross Gold. 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 Receivables173.4M8.1M89.6M99.4M106.6M112.0M
Total Revenue3.5B4.2B3.7B3.5B4.3B4.5B
Total Assets9.1B10.9B10.4B10.4B10.5B6.6B
Total Current Assets1.8B2.4B1.9B1.9B1.8B1.4B
Net Debt1.3B759.3M1.2B2.2B1.9B2.0B
Short Term Debt16M528.1M59.7M60.5M10.1M9.6M
Long Term Debt1.8B1.4B1.6B2.6B2.2B1.2B
Operating Income991.1M1.9B463.6M200.4M764.4M802.6M
Investments(1.0B)(5.9M)(66.3M)(1.6B)(1.2B)(1.1B)
Gross Profit Margin0.180.390.540.270.150.23

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

About Kinross Gold Fundamental Analysis

The Macroaxis Fundamental Analysis modules help investors analyze Kinross Gold's financials across various querterly and yearly statements, indicators and fundamental ratios. We help investors to determine the real value of Kinross Gold using virtually all public information available. We use both quantitative as well as qualitative analysis to arrive at the intrinsic value of Kinross Gold 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 Kinross Gold offers a strong return on investment in its stock, a comprehensive analysis is essential. The process typically begins with a thorough review of Kinross Gold's financial statements, including income statements, balance sheets, and cash flow statements, to assess its financial health. Key financial ratios are used to gauge profitability, efficiency, and growth potential of Kinross Gold Stock. Outlined below are crucial reports that will aid in making a well-informed decision on Kinross Gold Stock:
Check out Kinross Gold Piotroski F Score and Kinross Gold Altman Z Score analysis.
For information on how to trade Kinross Stock refer to our How to Trade Kinross Stock guide.
You can also try the Portfolio Rebalancing module to analyze risk-adjusted returns against different time horizons to find asset-allocation targets.
Is Metals & Mining 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 Kinross Gold. If investors know Kinross 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 Kinross Gold 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
2.235
Dividend Share
0.12
Earnings Share
0.6
Revenue Per Share
3.947
Quarterly Revenue Growth
0.299
The market value of Kinross Gold is measured differently than its book value, which is the value of Kinross that is recorded on the company's balance sheet. Investors also form their own opinion of Kinross Gold's value that differs from its market value or its book value, called intrinsic value, which is Kinross Gold'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 Kinross Gold's market value can be influenced by many factors that don't directly affect Kinross Gold'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 Kinross Gold's value and its price as these two are different measures arrived at by different means. Investors typically determine if Kinross Gold is a good investment by looking at such factors as earnings, sales, fundamental and technical indicators, competition as well as analyst projections. However, Kinross Gold'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.