Lightspeed Commerce Stock Beneish M Score

LSPD Stock  USD 18.25  0.39  2.18%   
This module uses fundamental data of Lightspeed Commerce to approximate the value of its Beneish M Score. Lightspeed Commerce 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 Lightspeed Commerce Piotroski F Score and Lightspeed Commerce Altman Z Score analysis.
For information on how to trade Lightspeed Stock refer to our How to Trade Lightspeed Stock guide.
  
At present, Lightspeed Commerce's Short and Long Term Debt Total is projected to decrease significantly based on the last few years of reporting. The current year's Net Debt To EBITDA is expected to grow to 14.91, whereas Long Term Debt is forecasted to decline to about 32.7 M. At present, Lightspeed Commerce's Days Sales Outstanding is projected to decrease significantly based on the last few years of reporting. The current year's Capex To Depreciation is expected to grow to 0.30, whereas Book Value Per Share is forecasted to decline to 7.93.
At this time, it appears that Lightspeed Commerce is an unlikely manipulator. The earnings manipulation may begin if Lightspeed Commerce'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 Lightspeed Commerce 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 Lightspeed Commerce'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.
-2.79
Beneish M Score - Unlikely Manipulator
Elasticity of Receivables

1.0

Focus
Asset Quality

0.96

Focus
Expense Coverage

1.0

Focus
Gross Margin Strengs

1.51

Focus
Accruals Factor

1.0

Focus
Depreciation Resistance

1.0

Focus
Net Sales Growth

1.05

Focus
Financial Leverage Condition

1.8

Focus

Lightspeed Commerce 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 Lightspeed Commerce'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 Receivables78.3 M74.6 M
Sufficiently Up
Slightly volatile
Total Revenue954.7 M909.3 M
Sufficiently Up
Slightly volatile
Total Assets1.6 B2.6 B
Way Down
Slightly volatile
Total Current Assets586.1 M917.9 M
Way Down
Slightly volatile
Non Current Assets TotalB1.7 B
Way Down
Slightly volatile
Property Plant Equipment50.7 M48.3 M
Sufficiently Up
Slightly volatile
Depreciation And Amortization115.1 M109.6 M
Sufficiently Up
Slightly volatile
Selling General Administrative108.9 M103.7 M
Sufficiently Up
Slightly volatile
Total Current Liabilities102.3 M144.5 M
Way Down
Slightly volatile
Non Current Liabilities Total17.2 M18.1 M
Notably Down
Slightly volatile
Short Term Debt8.7 M6.9 M
Significantly Up
Slightly volatile
Long Term Debt32.7 M34.3 M
Sufficiently Down
Slightly volatile
Gross Profit Margin0.640.4237
Way Up
Slightly volatile

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

About Lightspeed Commerce 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

115.11 Million

At present, Lightspeed Commerce's Depreciation And Amortization is projected to increase significantly based on the last few years of reporting.

Lightspeed Commerce 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 Lightspeed Commerce. 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 Receivables10.9M12.0M44.0M42.4M74.6M78.3M
Total Revenue120.6M221.7M548.4M730.5M909.3M954.7M
Total Assets478.4M2.1B3.6B2.7B2.6B1.6B
Total Current Assets233.2M857.7M1.0B934.3M917.9M586.1M
Net Debt(164.4M)(751.7M)(893.1M)(775.0M)(698.9M)(733.8M)
Short Term Debt3.3M5.1M7.6M6.6M6.9M8.7M
Operating Income(58.4M)(129.7M)(318.3M)(1.1B)(203.0M)(213.2M)
Investments(120.3M)(235.0M)(563.9M)8.8M26.0M27.2M
Gross Profit Margin0.70.640.570.490.450.42

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

About Lightspeed Commerce Fundamental Analysis

The Macroaxis Fundamental Analysis modules help investors analyze Lightspeed Commerce's financials across various querterly and yearly statements, indicators and fundamental ratios. We help investors to determine the real value of Lightspeed Commerce using virtually all public information available. We use both quantitative as well as qualitative analysis to arrive at the intrinsic value of Lightspeed Commerce 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 Lightspeed Commerce is a strong investment it is important to analyze Lightspeed Commerce's 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 Lightspeed Commerce's future performance. For an informed investment choice regarding Lightspeed Stock, refer to the following important reports:
Check out Lightspeed Commerce Piotroski F Score and Lightspeed Commerce Altman Z Score analysis.
For information on how to trade Lightspeed Stock refer to our How to Trade Lightspeed Stock guide.
You can also try the Funds Screener module to find actively-traded funds from around the world traded on over 30 global exchanges.
Is Systems Software 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 Lightspeed Commerce. If investors know Lightspeed 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 Lightspeed Commerce listed above have to be considered, but the key to understanding future value is determining which factors weigh more heavily than others.
Earnings Share
(0.89)
Revenue Per Share
6.565
Quarterly Revenue Growth
0.204
Return On Assets
(0.03)
Return On Equity
(0.06)
The market value of Lightspeed Commerce is measured differently than its book value, which is the value of Lightspeed that is recorded on the company's balance sheet. Investors also form their own opinion of Lightspeed Commerce's value that differs from its market value or its book value, called intrinsic value, which is Lightspeed Commerce'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 Lightspeed Commerce's market value can be influenced by many factors that don't directly affect Lightspeed Commerce'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 Lightspeed Commerce's value and its price as these two are different measures arrived at by different means. Investors typically determine if Lightspeed Commerce is a good investment by looking at such factors as earnings, sales, fundamental and technical indicators, competition as well as analyst projections. However, Lightspeed Commerce'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.