Las Vegas Sands Stock Beneish M Score

LVS Stock  USD 50.07  0.16  0.32%   
This module uses fundamental data of Las Vegas to approximate the value of its Beneish M Score. Las Vegas 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 Las Vegas Piotroski F Score and Las Vegas Altman Z Score analysis.
  
At this time, Las Vegas' Short Term Debt is comparatively stable compared to the past year. Short and Long Term Debt is likely to gain to about 2 B in 2024, whereas Net Debt is likely to drop slightly above 7.1 B in 2024. At this time, Las Vegas' Payables Turnover is comparatively stable compared to the past year. Sales General And Administrative To Revenue is likely to gain to 0.11 in 2024, whereas Dividend Yield is likely to drop 0.01 in 2024.
At this time, it appears that Las Vegas Sands is an unlikely manipulator. The earnings manipulation may begin if Las Vegas' 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 Las Vegas 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 Las Vegas' 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.
-2.25
Beneish M Score - Unlikely Manipulator
Elasticity of Receivables

1.98

Focus
Asset Quality

0.45

Focus
Expense Coverage

1.25

Focus
Gross Margin Strengs

0.84

Focus
Accruals Factor

1.25

Focus
Depreciation Resistance

1.57

Focus
Net Sales Growth

0.7

Focus
Financial Leverage Condition

0.91

Focus

Las Vegas 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 Las Vegas' 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 Receivables672.5 M484 M
Significantly Up
Slightly volatile
Total Revenue7.3 B10.4 B
Way Down
Pretty Stable
Total Assets17.1 B21.8 B
Significantly Down
Slightly volatile
Total Current Assets4.2 B5.8 B
Way Down
Slightly volatile
Non Current Assets Total13.2 B16 B
Significantly Down
Pretty Stable
Property Plant Equipment12.6 B13.2 B
Sufficiently Down
Pretty Stable
Depreciation And Amortization782.4 M1.3 B
Way Down
Slightly volatile
Selling General Administrative973 M1.1 B
Fairly Down
Slightly volatile
Total Current Liabilities2.4 B4.4 B
Way Down
Slightly volatile
Non Current Liabilities Total10 B13.3 B
Way Down
Slightly volatile
Net Debt7.1 B8.9 B
Significantly Down
Slightly volatile
Short Term DebtB1.9 B
Sufficiently Up
Slightly volatile
Long Term Debt9.7 B12.1 B
Significantly Down
Slightly volatile
Short Term Investments3.6 B3.4 B
Sufficiently Up
Slightly volatile
Long Term Investments1.4 B1.3 B
Sufficiently Up
Slightly volatile
Gross Profit Margin0.420.4982
Fairly Down
Pretty Stable

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

About Las Vegas 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.

Other Operating Expenses

5.78 Billion

At this time, Las Vegas' Other Operating Expenses is comparatively stable compared to the past year.

Las Vegas 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 Las Vegas. 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 Receivables757M218M185M222M484M672.5M
Total Revenue12.1B2.9B4.2B4.1B10.4B7.3B
Total Assets23.2B20.8B20.1B22.0B21.8B17.1B
Total Current Assets5.3B5.7B5.5B6.7B5.8B4.2B
Net Debt8.3B11.9B12.9B9.7B8.9B7.1B
Short Term Debt70M76M74M2.0B1.9B2.0B
Long Term Debt12.4B13.9B14.7B13.9B12.1B9.7B
Operating Income3.4B(1.3B)(662M)(783M)2.3B1.5B
Investments(103M)(1.3B)(895M)50M(1.0B)(1.1B)
Gross Profit Margin0.790.820.560.670.630.42

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

About Las Vegas Fundamental Analysis

The Macroaxis Fundamental Analysis modules help investors analyze Las Vegas Sands's financials across various querterly and yearly statements, indicators and fundamental ratios. We help investors to determine the real value of Las Vegas using virtually all public information available. We use both quantitative as well as qualitative analysis to arrive at the intrinsic value of Las Vegas Sands 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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Additional Tools for Las Stock Analysis

When running Las Vegas' price analysis, check to measure Las Vegas' market volatility, profitability, liquidity, solvency, efficiency, growth potential, financial leverage, and other vital indicators. We have many different tools that can be utilized to determine how healthy Las Vegas is operating at the current time. Most of Las Vegas' value examination focuses on studying past and present price action to predict the probability of Las Vegas' future price movements. You can analyze the entity against its peers and the financial market as a whole to determine factors that move Las Vegas' price. Additionally, you may evaluate how the addition of Las Vegas to your portfolios can decrease your overall portfolio volatility.