American Superconductor Stock Beneish M Score

AMSC Stock  USD 34.06  1.69  5.22%   
This module uses fundamental data of American Superconductor to approximate the value of its Beneish M Score. American Superconductor 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 American Superconductor Piotroski F Score and American Superconductor Altman Z Score analysis.
For information on how to trade American Stock refer to our How to Trade American Stock guide.
  
At present, American Superconductor's Net Debt To EBITDA is projected to increase significantly based on the last few years of reporting. The current year's Cash Flow To Debt Ratio is expected to grow to 3.03, whereas Net Debt is projected to grow to (83.4 M). At present, American Superconductor's Days Sales Outstanding is projected to increase significantly based on the last few years of reporting. The current year's Free Cash Flow Yield is expected to grow to 0, whereas Price To Sales Ratio is forecasted to decline to 2.62.
At this time, American Superconductor's M Score is unavailable. The earnings manipulation may begin if American Superconductor'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 American Superconductor 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 American Superconductor'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.
-4.9
Beneish M Score - Unavailable
Elasticity of Receivables

1.11

Focus
Asset Quality

1.48

Focus
Expense Coverage

1.43

Focus
Gross Margin Strengs

1.03

Focus
Accruals Factor

1.43

Focus
Depreciation Resistance

0.67

Focus
Net Sales Growth

0.53

Focus
Financial Leverage Condition

6.53

Focus

American Superconductor 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 American Superconductor'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 Receivables15.6 M26.3 M
Way Down
Slightly volatile
Total Revenue77.6 M145.6 M
Way Down
Slightly volatile
Total Assets170.6 M232.8 M
Way Down
Pretty Stable
Total Current Assets100.7 M166.5 M
Way Down
Slightly volatile
Non Current Assets Total70 M66.3 M
Notably Up
Very volatile
Property Plant Equipment14.7 M15.4 M
Notably Down
Slightly volatile
Depreciation And Amortization7.5 M4.5 M
Way Up
Slightly volatile
Selling General Administrative24.1 M31.6 M
Way Down
Slightly volatile
Total Current Liabilities40.3 M78.8 M
Way Down
Pretty Stable
Non Current Liabilities TotalM9.4 M
Fairly Down
Slightly volatile
Short Term Debt1.4 M1.5 M
Notably Down
Slightly volatile

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

About American Superconductor 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

7.51 Million

At present, American Superconductor's Depreciation And Amortization is projected to decrease significantly based on the last few years of reporting.

American Superconductor 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 American Superconductor. 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 Receivables17.0M13.3M20.3M30.7M26.3M15.6M
Total Revenue63.8M87.1M108.4M106.0M145.6M77.6M
Total Assets124.1M168.9M173.9M175.6M232.8M170.6M
Total Current Assets94.3M105.2M94.3M106.2M166.5M100.7M
Net Debt(21.3M)(64.0M)(36.8M)(20.3M)(87.8M)(83.4M)
Short Term Debt439K1.2M1.6M1.7M1.5M1.4M
Operating Income(23.1M)(20.1M)(26.9M)(31.9M)(11.4M)(11.9M)
Investments(35M)2.5M5.2M(1.5M)(961K)(913.0K)
Gross Profit Margin0.250.340.20.120.08040.24

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

About American Superconductor Fundamental Analysis

The Macroaxis Fundamental Analysis modules help investors analyze American Superconductor's financials across various querterly and yearly statements, indicators and fundamental ratios. We help investors to determine the real value of American Superconductor using virtually all public information available. We use both quantitative as well as qualitative analysis to arrive at the intrinsic value of American Superconductor 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 American Superconductor offers a strong return on investment in its stock, a comprehensive analysis is essential. The process typically begins with a thorough review of American Superconductor's 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 American Superconductor Stock. Outlined below are crucial reports that will aid in making a well-informed decision on American Superconductor Stock:
Check out American Superconductor Piotroski F Score and American Superconductor Altman Z Score analysis.
For information on how to trade American Stock refer to our How to Trade American Stock guide.
You can also try the Fundamental Analysis module to view fundamental data based on most recent published financial statements.
Is Electrical Components & Equipment 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 American Superconductor. If investors know American 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 American Superconductor listed above have to be considered, but the key to understanding future value is determining which factors weigh more heavily than others.
Earnings Share
(0.03)
Revenue Per Share
5.225
Quarterly Revenue Growth
0.602
Return On Assets
0.0082
Return On Equity
(0.01)
The market value of American Superconductor is measured differently than its book value, which is the value of American that is recorded on the company's balance sheet. Investors also form their own opinion of American Superconductor's value that differs from its market value or its book value, called intrinsic value, which is American Superconductor'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 American Superconductor's market value can be influenced by many factors that don't directly affect American Superconductor'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 American Superconductor's value and its price as these two are different measures arrived at by different means. Investors typically determine if American Superconductor is a good investment by looking at such factors as earnings, sales, fundamental and technical indicators, competition as well as analyst projections. However, American Superconductor'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.