Elme Communities Stock Beneish M Score

ELME Stock  USD 16.95  0.26  1.56%   
This module uses fundamental data of Elme Communities to approximate the value of its Beneish M Score. Elme Communities 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 Elme Communities Piotroski F Score and Elme Communities Altman Z Score analysis.
For information on how to trade Elme Stock refer to our How to Trade Elme Stock guide.
  
At present, Elme Communities' Long Term Debt is projected to decrease significantly based on the last few years of reporting. The current year's Net Debt To EBITDA is expected to grow to 10.65, whereas Net Debt is forecasted to decline to about 653 M. At present, Elme Communities' Dividend Yield is projected to slightly decrease based on the last few years of reporting. The current year's Days Sales Outstanding is expected to grow to 35.14, whereas Book Value Per Share is forecasted to decline to 7.74.
At this time, it appears that Elme Communities is an unlikely manipulator. The earnings manipulation may begin if Elme Communities' 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 Elme Communities 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 Elme Communities' 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.
-2.38
Beneish M Score - Unlikely Manipulator
Elasticity of Receivables

2.27

Focus
Asset Quality

-0.31

Focus
Expense Coverage

0.68

Focus
Gross Margin Strengs

1.14

Focus
Accruals Factor

0.68

Focus
Depreciation Resistance

1.04

Focus
Net Sales Growth

0.83

Focus
Financial Leverage Condition

1.43

Focus

Elme Communities 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 Elme Communities' 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 Receivables33.2 M17.6 M
Way Up
Pretty Stable
Total Revenue188.9 M227.9 M
Significantly Down
Very volatile
Total Assets1.3 B1.9 B
Way Down
Pretty Stable
Total Current Assets47 M49.4 M
Notably Down
Slightly volatile
Non Current Assets Total1.4 B1.9 B
Way Down
Slightly volatile
Property Plant Equipment1.5 B1.6 B
Moderately Down
Slightly volatile
Selling General Administrative14.6 M25.9 M
Way Down
Slightly volatile
Total Current Liabilities228 M217.1 M
Sufficiently Up
Slightly volatile
Non Current Liabilities Total654.3 M690.8 M
Notably Down
Pretty Stable
Net Debt653 M673.4 M
Sufficiently Down
Pretty Stable
Short Term Debt195.6 M157 M
Fairly Up
Very volatile
Long Term Debt608.1 M522.3 M
Fairly Up
Slightly volatile
Total Cash From Operating Activities85.6 M84.7 M
Fairly Up
Very volatile
Short Term Investments1.2 M1.2 M
Notably Down
Slightly volatile
Long Term Investments1.9 B2.1 B
Moderately Down
Slightly volatile
Gross Profit Margin0.70.6142
Fairly Up
Slightly volatile

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

About Elme Communities 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

76.97 Million

At present, Elme Communities' Depreciation And Amortization is projected to increase significantly based on the last few years of reporting.

Elme Communities 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 Elme Communities. 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 Receivables65.3M11.9M15.1M16.3M17.6M33.2M
Total Revenue309.2M294.1M169.2M209.4M227.9M188.9M
Total Assets2.6B2.4B1.9B1.9B1.9B1.3B
Total Current Assets238.5M137.6M283.2M26.2M49.4M47.0M
Net Debt1.1B979.7M263.3M544.0M673.4M653.0M
Short Term Debt295.6M42M496.9M552.4M157M195.6M
Long Term Debt1.0B945.4M496.9M497.4M522.3M608.1M
Operating Income31.3M37.2M(484K)(1.0M)(23.1M)(21.9M)
Investments61.0M65.8M702.2M(241.2M)(148.2M)(140.8M)

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

About Elme Communities Fundamental Analysis

The Macroaxis Fundamental Analysis modules help investors analyze Elme Communities's financials across various querterly and yearly statements, indicators and fundamental ratios. We help investors to determine the real value of Elme Communities using virtually all public information available. We use both quantitative as well as qualitative analysis to arrive at the intrinsic value of Elme Communities 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 Elme Communities is a strong investment it is important to analyze Elme Communities' 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 Elme Communities' future performance. For an informed investment choice regarding Elme Stock, refer to the following important reports:
Check out Elme Communities Piotroski F Score and Elme Communities Altman Z Score analysis.
For information on how to trade Elme Stock refer to our How to Trade Elme Stock guide.
You can also try the Risk-Return Analysis module to view associations between returns expected from investment and the risk you assume.
Is Multi-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 Elme Communities. If investors know Elme 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 Elme Communities listed above have to be considered, but the key to understanding future value is determining which factors weigh more heavily than others.
Dividend Share
0.72
Earnings Share
(0.16)
Revenue Per Share
2.726
Quarterly Revenue Growth
0.078
Return On Assets
0.0078
The market value of Elme Communities is measured differently than its book value, which is the value of Elme that is recorded on the company's balance sheet. Investors also form their own opinion of Elme Communities' value that differs from its market value or its book value, called intrinsic value, which is Elme Communities' 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 Elme Communities' market value can be influenced by many factors that don't directly affect Elme Communities' 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 Elme Communities' value and its price as these two are different measures arrived at by different means. Investors typically determine if Elme Communities is a good investment by looking at such factors as earnings, sales, fundamental and technical indicators, competition as well as analyst projections. However, Elme Communities' 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.