Sun Communities Stock Beneish M Score

SUI Stock  USD 127.46  1.06  0.82%   
This module uses fundamental data of Sun Communities to approximate the value of its Beneish M Score. Sun Communities 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 Sun Communities Piotroski F Score and Sun Communities Altman Z Score analysis.
For more detail on how to invest in Sun Stock please use our How to Invest in Sun Communities guide.
  
As of now, Sun Communities' Long Term Debt is increasing as compared to previous years. The Sun Communities' current Long Term Debt Total is estimated to increase to about 8.7 B, while Short and Long Term Debt is projected to decrease to under 1.1 B. As of now, Sun Communities' Free Cash Flow Per Share is increasing as compared to previous years. The Sun Communities' current ROIC is estimated to increase to 0.13, while Price To Sales Ratio is projected to decrease to 4.05.
At this time, it appears that Sun Communities is an unlikely manipulator. The earnings manipulation may begin if Sun Communities' 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 Sun Communities 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 Sun Communities' 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.
-2.37
Beneish M Score - Unlikely Manipulator
Elasticity of Receivables

1.0

Focus
Asset Quality

0.92

Focus
Expense Coverage

1.0

Focus
Gross Margin Strengs

0.96

Focus
Accruals Factor

1.0

Focus
Depreciation Resistance

1.0

Focus
Net Sales Growth

1.05

Focus
Financial Leverage Condition

1.0

Focus

Sun Communities 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 Sun Communities' 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 Receivables501.7 M477.8 M
Sufficiently Up
Slightly volatile
Total Revenue3.3 B3.2 B
Sufficiently Up
Slightly volatile
Total Assets17.8 B16.9 B
Sufficiently Up
Slightly volatile
Total Current Assets762.4 M726.1 M
Sufficiently Up
Slightly volatile
Non Current Assets Total17 B16.2 B
Sufficiently Up
Slightly volatile
Property Plant Equipment16.9 B16.1 B
Sufficiently Up
Slightly volatile
Depreciation And Amortization693 M660 M
Sufficiently Up
Slightly volatile
Selling General Administrative283.7 M270.2 M
Sufficiently Up
Slightly volatile
Total Current Liabilities3.7 B3.5 B
Sufficiently Up
Slightly volatile
Non Current Liabilities Total6.3 BB
Sufficiently Up
Slightly volatile
Net Debt8.3 B7.9 B
Sufficiently Up
Slightly volatile
Short Term Debt2.2 B2.1 B
Sufficiently Up
Slightly volatile
Long Term DebtB5.7 B
Sufficiently Up
Slightly volatile
Operating Income1.3 B1.2 B
Sufficiently Up
Slightly volatile
Total Cash From Operating Activities830 M790.5 M
Sufficiently Up
Slightly volatile
Short Term Investments18.6 B17.7 B
Sufficiently Up
Slightly volatile
Long Term Investments103.7 M116.6 M
Fairly Down
Slightly volatile
Gross Profit Margin0.250.2615
Sufficiently Down
Slightly volatile

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

About Sun Communities 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

2.06 Billion

As of now, Sun Communities' Other Operating Expenses is increasing as compared to previous years.

Sun Communities 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 Sun Communities. 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 Receivables157.9M221.7M469.6M617.3M477.8M501.7M
Total Revenue1.2B1.4B2.3B2.9B3.2B3.3B
Total Assets7.8B11.2B13.5B17.1B16.9B17.8B
Total Current Assets349.5M491.3M785.7M1.0B726.1M762.4M
Net Debt3.3B4.6B5.6B9.2B7.9B8.3B
Short Term Debt183.9M1.2B1.0B2.1B2.1B2.2B
Long Term Debt3.3B3.5B5.7B7.2B5.7B6.0B
Operating Income300.1M293.0M462.8M588M1.2B1.3B
Investments(29.9M)(70.0M)(147.6M)(3.1B)(1.1B)(1.1B)

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

About Sun Communities Fundamental Analysis

The Macroaxis Fundamental Analysis modules help investors analyze Sun Communities's financials across various querterly and yearly statements, indicators and fundamental ratios. We help investors to determine the real value of Sun Communities using virtually all public information available. We use both quantitative as well as qualitative analysis to arrive at the intrinsic value of Sun Communities 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 Sun Communities offers a strong return on investment in its stock, a comprehensive analysis is essential. The process typically begins with a thorough review of Sun Communities' 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 Sun Communities Stock. Outlined below are crucial reports that will aid in making a well-informed decision on Sun Communities Stock:
Check out Sun Communities Piotroski F Score and Sun Communities Altman Z Score analysis.
For more detail on how to invest in Sun Stock please use our How to Invest in Sun Communities guide.
You can also try the Economic Indicators module to top statistical indicators that provide insights into how an economy is performing.
Is Single-Family Residential REITs 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 Sun Communities. If investors know Sun 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 Sun Communities 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
1.391
Dividend Share
3.75
Earnings Share
1.86
Revenue Per Share
25.753
Quarterly Revenue Growth
(0.03)
The market value of Sun Communities is measured differently than its book value, which is the value of Sun that is recorded on the company's balance sheet. Investors also form their own opinion of Sun Communities' value that differs from its market value or its book value, called intrinsic value, which is Sun Communities' 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 Sun Communities' market value can be influenced by many factors that don't directly affect Sun Communities' 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 Sun Communities' value and its price as these two are different measures arrived at by different means. Investors typically determine if Sun Communities is a good investment by looking at such factors as earnings, sales, fundamental and technical indicators, competition as well as analyst projections. However, Sun Communities' 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.