This module uses fundamental data of Barnes Noble to approximate the value of its Beneish M Score. Barnes Noble 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 Barnes Noble Piotroski F Score and Barnes Noble Altman Z Score analysis.
Barnes
Beneish M Score
Change To Inventory
Change In Cash
Stock Based Compensation
Free Cash Flow
Change In Working Capital
Begin Period Cash Flow
Other Cashflows From Financing Activities
Depreciation
Other Non Cash Items
Capital Expenditures
Total Cash From Operating Activities
Net Income
Total Cash From Financing Activities
End Period Cash Flow
Net Borrowings
Total Cashflows From Investing Activities
Change To Account Receivables
Change To Operating Activities
Other Cashflows From Investing Activities
Change To Netincome
Change To Liabilities
Sale Purchase Of Stock
Investments
Cash And Cash Equivalents Changes
Cash Flows Other Operating
Common Stock Shares Outstanding
Total Assets
Other Current Liab
Total Current Liabilities
Total Stockholder Equity
Other Liab
Property Plant And Equipment Net
Net Debt
Accounts Payable
Cash
Non Current Assets Total
Non Currrent Assets Other
Other Assets
Cash And Short Term Investments
Net Receivables
Good Will
Liabilities And Stockholders Equity
Non Current Liabilities Total
Inventory
Other Current Assets
Other Stockholder Equity
Total Liab
Property Plant And Equipment Gross
Total Current Assets
Accumulated Other Comprehensive Income
Intangible Assets
Common Stock
Property Plant Equipment
Net Tangible Assets
Long Term Debt
Retained Earnings
Deferred Long Term Liab
Common Stock Total Equity
Capital Surpluse
Treasury Stock
Non Current Liabilities Other
Short Long Term Debt Total
Long Term Debt Total
Net Invested Capital
Short Long Term Debt
Net Working Capital
Short Term Debt
Current Deferred Revenue
Capital Stock
Retained Earnings Total Equity
Capital Lease Obligations
Interest Expense
Selling General Administrative
Total Revenue
Gross Profit
Other Operating Expenses
Operating Income
Ebit
Ebitda
Cost Of Revenue
Total Operating Expenses
Income Before Tax
Total Other Income Expense Net
Income Tax Expense
Depreciation And Amortization
Selling And Marketing Expenses
Net Income Applicable To Common Shares
Net Income From Continuing Ops
Tax Provision
Non Recurring
Interest Income
Net Interest Income
Reconciled Depreciation
Probability Of Bankruptcy
At present, Barnes Noble's Long Term Debt is projected to increase significantly based on the last few years of reporting. The current year's Short and Long Term Debt is expected to grow to about 62 M, whereas Long Term Debt Total is forecasted to decline to about 110.5 M.
At this time, it appears that Barnes Noble Education is an unlikely manipulator. The earnings manipulation may begin if Barnes Noble'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 Barnes Noble 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 Barnes Noble'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.
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 Barnes Noble'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.
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 Barnes Noble's different financial indicators related to revenue, expenses, operating profit, and net earnings helps investors identify and prioritize their investing strategies towards Barnes Noble in a much-optimized way. Analyzing correlations between earnings drivers directly associated with dollar figures is the most effective way to find Barnes Noble's degree of accounting gimmicks and manipulations.
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
41.75 Million
At present, Barnes Noble's Depreciation And Amortization is projected to decrease significantly based on the last few years of reporting.
Barnes Noble 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 Barnes Noble. 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.
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, Barnes Noble's sustainability indicators can be used to identify proper investment strategies using environmental, social, and governance scores that are crucial to Barnes Noble's managers, analysts, and investors.
Environmental
Governance
Social
About Barnes Noble Fundamental Analysis
The Macroaxis Fundamental Analysis modules help investors analyze Barnes Noble Education's financials across various querterly and yearly statements, indicators and fundamental ratios. We help investors to determine the real value of Barnes Noble using virtually all public information available. We use both quantitative as well as qualitative analysis to arrive at the intrinsic value of Barnes Noble Education 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.
Analyzing currently trending equities could be an opportunity to develop a better portfolio based on different market momentums that they can trigger. Utilizing the top trending stocks is also useful when creating a market-neutral strategy or pair trading technique involving a short or a long position in a currently trending equity.
When determining whether Barnes Noble Education is a strong investment it is important to analyze Barnes Noble'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 Barnes Noble's future performance. For an informed investment choice regarding Barnes Stock, refer to the following important reports:
You can also try the USA ETFs module to find actively traded Exchange Traded Funds (ETF) in USA.
Is Other Specialty Retail 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 Barnes Noble. If investors know Barnes 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 Barnes Noble 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
0.084
Earnings Share
(68.05)
Revenue Per Share
291.275
Quarterly Revenue Growth
(0)
Return On Assets
0.0061
The market value of Barnes Noble Education is measured differently than its book value, which is the value of Barnes that is recorded on the company's balance sheet. Investors also form their own opinion of Barnes Noble's value that differs from its market value or its book value, called intrinsic value, which is Barnes Noble'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 Barnes Noble's market value can be influenced by many factors that don't directly affect Barnes Noble'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 Barnes Noble's value and its price as these two are different measures arrived at by different means. Investors typically determine if Barnes Noble is a good investment by looking at such factors as earnings, sales, fundamental and technical indicators, competition as well as analyst projections. However, Barnes Noble'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.