Cheer Holding Stock Beneish M Score

CHR Stock   2.68  0.01  0.37%   
This module uses fundamental data of Cheer Holding to approximate the value of its Beneish M Score. Cheer Holding 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 Cheer Holding Piotroski F Score and Cheer Holding Altman Z Score analysis.
To learn how to invest in Cheer Stock, please use our How to Invest in Cheer Holding guide.
  
At this time, Cheer Holding's Short and Long Term Debt is relatively stable compared to the past year. As of 12/26/2024, Long Term Debt To Capitalization is likely to grow to 0.01, while Short and Long Term Debt Total is likely to drop slightly above 5.3 M. At this time, Cheer Holding's Cash Per Share is relatively stable compared to the past year. As of 12/26/2024, POCF Ratio is likely to grow to 0.66, while PTB Ratio is likely to drop 0.09.
At this time, it appears that Cheer Holding is an unlikely manipulator. The earnings manipulation may begin if Cheer Holding'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 Cheer Holding 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 Cheer Holding'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.
-3.2
Beneish M Score - Unlikely Manipulator
Elasticity of Receivables

1.08

Focus
Asset Quality

N/A

Focus
Expense Coverage

0.94

Focus
Gross Margin Strengs

0.74

Focus
Accruals Factor

0.94

Focus
Depreciation Resistance

N/A

Focus
Net Sales Growth

0.94

Focus
Financial Leverage Condition

1.57

Focus

Cheer Holding 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 Cheer Holding'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 Receivables82.4 M81.2 M
Fairly Up
Slightly volatile
Total Revenue143.4 M152.3 M
Notably Down
Slightly volatile
Total Assets209.4 M327.6 M
Way Down
Slightly volatile
Total Current Assets177.7 M306.9 M
Way Down
Slightly volatile
Non Current Assets Total23 M20.8 M
Significantly Up
Slightly volatile
Depreciation And Amortization3.1 M3.8 M
Significantly Down
Slightly volatile
Selling General AdministrativeM5.7 M
Fairly Down
Pretty Stable
Total Current Liabilities36.2 M46.2 M
Significantly Down
Slightly volatile
Non Current Liabilities Total1.3 M1.4 M
Sufficiently Down
Pretty Stable
Short Term Debt4.1 M4.5 M
Moderately Down
Slightly volatile
Long Term Debt1.5 M1.6 M
Notably Down
Slightly volatile
Operating Income33 M29.3 M
Moderately Up
Slightly volatile
Total Cash From Operating Activities28.9 M42.2 M
Way Down
Very volatile
Gross Profit Margin0.550.7404
Way Down
Slightly volatile

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

About Cheer Holding 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

110.47 Million

At this time, Cheer Holding's Other Operating Expenses is relatively stable compared to the past year.

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

About Cheer Holding Fundamental Analysis

The Macroaxis Fundamental Analysis modules help investors analyze Cheer Holding's financials across various querterly and yearly statements, indicators and fundamental ratios. We help investors to determine the real value of Cheer Holding using virtually all public information available. We use both quantitative as well as qualitative analysis to arrive at the intrinsic value of Cheer Holding 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.

Pair Trading with Cheer Holding

One of the main advantages of trading using pair correlations is that every trade hedges away some risk. Because there are two separate transactions required, even if Cheer Holding position performs unexpectedly, the other equity can make up some of the losses. Pair trading also minimizes risk from directional movements in the market. For example, if an entire industry or sector drops because of unexpected headlines, the short position in Cheer Holding will appreciate offsetting losses from the drop in the long position's value.

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The ability to find closely correlated positions to Cheer Holding could be a great tool in your tax-loss harvesting strategies, allowing investors a quick way to find a similar-enough asset to replace Cheer Holding when you sell it. If you don't do this, your portfolio allocation will be skewed against your target asset allocation. So, investors can't just sell and buy back Cheer Holding - that would be a violation of the tax code under the "wash sale" rule, and this is why you need to find a similar enough asset and use the proceeds from selling Cheer Holding to buy it.
The correlation of Cheer Holding is a statistical measure of how it moves in relation to other instruments. This measure is expressed in what is known as the correlation coefficient, which ranges between -1 and +1. A perfect positive correlation (i.e., a correlation coefficient of +1) implies that as Cheer Holding moves, either up or down, the other security will move in the same direction. Alternatively, perfect negative correlation means that if Cheer Holding moves in either direction, the perfectly negatively correlated security will move in the opposite direction. If the correlation is 0, the equities are not correlated; they are entirely random. A correlation greater than 0.8 is generally described as strong, whereas a correlation less than 0.5 is generally considered weak.
Correlation analysis and pair trading evaluation for Cheer Holding can also be used as hedging techniques within a particular sector or industry or even over random equities to generate a better risk-adjusted return on your portfolios.
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Additional Tools for Cheer Stock Analysis

When running Cheer Holding's price analysis, check to measure Cheer Holding's market volatility, profitability, liquidity, solvency, efficiency, growth potential, financial leverage, and other vital indicators. We have many different tools that can be utilized to determine how healthy Cheer Holding is operating at the current time. Most of Cheer Holding's value examination focuses on studying past and present price action to predict the probability of Cheer Holding's future price movements. You can analyze the entity against its peers and the financial market as a whole to determine factors that move Cheer Holding's price. Additionally, you may evaluate how the addition of Cheer Holding to your portfolios can decrease your overall portfolio volatility.