Umh Properties Stock Beneish M Score

UMH Stock  USD 18.28  0.06  0.33%   
This module uses fundamental data of UMH Properties to approximate the value of its Beneish M Score. UMH Properties 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 UMH Properties Piotroski F Score and UMH Properties Altman Z Score analysis.
For more detail on how to invest in UMH Stock please use our How to Invest in UMH Properties guide.
  
As of now, UMH Properties' Long Term Debt Total is increasing as compared to previous years. The UMH Properties' current Short and Long Term Debt is estimated to increase to about 130.4 M, while Short Term Debt is projected to decrease to under 502.6 K. As of now, UMH Properties' Operating Cash Flow Per Share is increasing as compared to previous years. The UMH Properties' current Average Payables is estimated to increase to about 3.2 M, while Price To Sales Ratio is projected to decrease to 2.83.
At this time, it appears that UMH Properties is a possible manipulator. The earnings manipulation may begin if UMH Properties' 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 UMH Properties 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 UMH Properties' 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.
-1.99
Beneish M Score - Possible Manipulator
Elasticity of Receivables

1.0

Focus
Asset Quality

2.65

Focus
Expense Coverage

1.0

Focus
Gross Margin Strengs

0.85

Focus
Accruals Factor

1.0

Focus
Depreciation Resistance

0.51

Focus
Net Sales Growth

1.05

Focus
Financial Leverage Condition

0.99

Focus

UMH Properties 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 UMH Properties' 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 Receivables97.9 M93.2 M
Sufficiently Up
Slightly volatile
Total Revenue266.8 M254.1 M
Sufficiently Up
Slightly volatile
Total Assets1.7 B1.6 B
Sufficiently Up
Slightly volatile
Total Current Assets248.5 M236.7 M
Sufficiently Up
Slightly volatile
Non Current Assets Total1.5 B1.4 B
Sufficiently Up
Slightly volatile
Selling General Administrative23.8 M22.7 M
Sufficiently Up
Slightly volatile
Total Current Liabilities14.5 M24.4 M
Way Down
Slightly volatile
Non Current Liabilities Total844.7 M804.5 M
Sufficiently Up
Slightly volatile
Net Debt764 M727.6 M
Sufficiently Up
Slightly volatile
Short Term Debt502.6 K529 K
Notably Down
Pretty Stable
Long Term Debt833.2 M793.5 M
Sufficiently Up
Slightly volatile
Short Term Investments60.9 M39.7 M
Way Up
Pretty Stable
Gross Profit Margin0.530.62
Fairly Down
Slightly volatile

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

About UMH Properties 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

154.26 Million

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

UMH Properties 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 UMH Properties. 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.
202020212022202320242025 (projected)
Net Receivables46.4M55.4M67.3M81.1M93.2M97.9M
Total Revenue163.6M186.1M195.8M220.9M254.1M266.8M
Total Assets1.1B1.3B1.3B1.4B1.6B1.7B
Total Current Assets190.4M308.9M227.7M205.8M236.7M248.5M
Net Debt541.0M383.1M731.9M632.7M727.6M764.0M
Short Term Debt558.5M499.3M153.1M460K529K502.6K
Long Term Debt469.3M452.6M761.7M690.0M793.5M833.2M
Operating Income31.9M37.9M34.2M92.4M106.2M111.5M
Investments(1.1M)7.9M(124.1M)(200.6M)(180.6M)(171.5M)

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

About UMH Properties Fundamental Analysis

The Macroaxis Fundamental Analysis modules help investors analyze UMH Properties's financials across various querterly and yearly statements, indicators and fundamental ratios. We help investors to determine the real value of UMH Properties using virtually all public information available. We use both quantitative as well as qualitative analysis to arrive at the intrinsic value of UMH Properties 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 UMH Properties offers a strong return on investment in its stock, a comprehensive analysis is essential. The process typically begins with a thorough review of UMH Properties' 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 Umh Properties Stock. Outlined below are crucial reports that will aid in making a well-informed decision on Umh Properties Stock:
Check out UMH Properties Piotroski F Score and UMH Properties Altman Z Score analysis.
For more detail on how to invest in UMH Stock please use our How to Invest in UMH Properties guide.
You can also try the Portfolio Volatility module to check portfolio volatility and analyze historical return density to properly model market risk.
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 UMH Properties. If investors know UMH 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 UMH Properties 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
46.894
Dividend Share
0.84
Earnings Share
0.13
Revenue Per Share
3.322
Quarterly Revenue Growth
0.084
The market value of UMH Properties is measured differently than its book value, which is the value of UMH that is recorded on the company's balance sheet. Investors also form their own opinion of UMH Properties' value that differs from its market value or its book value, called intrinsic value, which is UMH Properties' 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 UMH Properties' market value can be influenced by many factors that don't directly affect UMH Properties' 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 UMH Properties' value and its price as these two are different measures arrived at by different means. Investors typically determine if UMH Properties is a good investment by looking at such factors as earnings, sales, fundamental and technical indicators, competition as well as analyst projections. However, UMH Properties' 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.