Synchrony Financial Stock Beneish M Score

SYF Stock  USD 65.99  0.85  1.30%   
This module uses fundamental data of Synchrony Financial to approximate the value of its Beneish M Score. Synchrony Financial 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 Synchrony Financial Piotroski F Score and Synchrony Financial Altman Z Score analysis.
For more detail on how to invest in Synchrony Stock please use our How to Invest in Synchrony Financial guide.
  
At this time, Synchrony Financial's Debt To Equity is most likely to drop slightly in the upcoming years. The Synchrony Financial's current Long Term Debt To Capitalization is estimated to increase to 0.69, while Long Term Debt is projected to decrease to roughly 13.9 B. At this time, Synchrony Financial's Book Value Per Share is most likely to increase significantly in the upcoming years. The Synchrony Financial's current Free Cash Flow Yield is estimated to increase to 0.56, while ROIC is projected to decrease to 0.08.
At this time, it appears that Synchrony Financial is an unlikely manipulator. The earnings manipulation may begin if Synchrony Financial'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 Synchrony Financial 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 Synchrony Financial'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.
-3.07
Beneish M Score - Unlikely Manipulator
Elasticity of Receivables

0.37

Focus
Asset Quality

0.0399

Focus
Expense Coverage

0.45

Focus
Gross Margin Strengs

0.94

Focus
Accruals Factor

0.45

Focus
Depreciation Resistance

1.0

Focus
Net Sales Growth

1.59

Focus
Financial Leverage Condition

1.22

Focus

Synchrony Financial 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 Synchrony Financial'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 Receivables54 B92.4 B
Way Down
Very volatile
Total Revenue12.2 B7.7 B
Way Up
Slightly volatile
Total Assets99.3 B117.5 B
Fairly Down
Slightly volatile
Total Current Assets112 B106.7 B
Sufficiently Up
Slightly volatile
Non Current Assets Total1.7 B1.8 B
Notably Down
Very volatile
Depreciation And Amortization435.1 M458 M
Notably Down
Slightly volatile
Selling General Administrative1.3 B1.8 B
Way Down
Slightly volatile
Total Current Liabilities4.5 B4.2 B
Notably Up
Slightly volatile
Non Current Liabilities Total15.2 B16 B
Notably Down
Very volatile
Net Debt1.6 B1.7 B
Notably Down
Slightly volatile
Short Term DebtB4.2 B
Notably Down
Slightly volatile
Long Term Debt13.9 B16 B
Fairly Down
Slightly volatile
Operating Income4.8 B3.7 B
Significantly Up
Pretty Stable
Total Cash From Operating Activities7.8 B8.6 B
Moderately Down
Slightly volatile
Short Term Investments4.4 B3.8 B
Fairly Up
Slightly volatile
Long Term Investments3.6 B3.8 B
Notably Down
Slightly volatile
Gross Profit Margin0.991.05
Notably Down
Slightly volatile

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

About Synchrony Financial 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

2.88 Billion

At this time, Synchrony Financial's Other Operating Expenses is most likely to increase significantly in the upcoming years.

Synchrony Financial 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 Synchrony Financial. 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 Receivables81.6B71.6B72.1B3M92.4B54.0B
Total Revenue13.3B11.2B10.2B16.0B7.7B12.2B
Total Assets104.8B95.9B95.7B104.6B117.5B99.3B
Total Current Assets12.1B19.0B13.6B10.2B106.7B112.0B
Net Debt7.7B4.3B6.2B3.9B1.7B1.6B
Long Term Debt19.9B15.8B14.5B14.2B16.0B13.9B
Operating Income4.9B1.8B5.5B5.4B3.7B4.8B
Investments327M(108M)(4.3B)(9.7B)(14.2B)(13.5B)
Gross Profit Margin0.890.860.870.911.050.99

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

About Synchrony Financial Fundamental Analysis

The Macroaxis Fundamental Analysis modules help investors analyze Synchrony Financial's financials across various querterly and yearly statements, indicators and fundamental ratios. We help investors to determine the real value of Synchrony Financial using virtually all public information available. We use both quantitative as well as qualitative analysis to arrive at the intrinsic value of Synchrony Financial 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 Synchrony Financial is a strong investment it is important to analyze Synchrony Financial'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 Synchrony Financial's future performance. For an informed investment choice regarding Synchrony Stock, refer to the following important reports:
Check out Synchrony Financial Piotroski F Score and Synchrony Financial Altman Z Score analysis.
For more detail on how to invest in Synchrony Stock please use our How to Invest in Synchrony Financial guide.
You can also try the My Watchlist Analysis module to analyze my current watchlist and to refresh optimization strategy. Macroaxis watchlist is based on self-learning algorithm to remember stocks you like.
Is Consumer Finance 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 Synchrony Financial. If investors know Synchrony 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 Synchrony Financial 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
0.311
Dividend Share
1
Earnings Share
7.7
Revenue Per Share
22.405
Quarterly Revenue Growth
0.116
The market value of Synchrony Financial is measured differently than its book value, which is the value of Synchrony that is recorded on the company's balance sheet. Investors also form their own opinion of Synchrony Financial's value that differs from its market value or its book value, called intrinsic value, which is Synchrony Financial'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 Synchrony Financial's market value can be influenced by many factors that don't directly affect Synchrony Financial'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 Synchrony Financial's value and its price as these two are different measures arrived at by different means. Investors typically determine if Synchrony Financial is a good investment by looking at such factors as earnings, sales, fundamental and technical indicators, competition as well as analyst projections. However, Synchrony Financial'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.