Hive Blockchain Technologies Stock Beneish M Score

HIVE Stock  USD 4.07  0.02  0.49%   
This module uses fundamental data of HIVE Blockchain to approximate the value of its Beneish M Score. HIVE Blockchain 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 HIVE Blockchain Piotroski F Score and HIVE Blockchain Altman Z Score analysis.
  
At present, HIVE Blockchain's Net Debt is projected to increase significantly based on the last few years of reporting. The current year's Long Term Debt is expected to grow to about 14.5 M, whereas Short and Long Term Debt is forecasted to decline to about 7.1 M. At present, HIVE Blockchain's Days Sales Outstanding is projected to increase significantly based on the last few years of reporting. The current year's Book Value Per Share is expected to grow to 3.03, whereas Free Cash Flow Yield is forecasted to decline to (0.23).
At this time, it appears that HIVE Blockchain Tech is an unlikely manipulator. The earnings manipulation may begin if HIVE Blockchain'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 HIVE Blockchain 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 HIVE Blockchain'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.
-2.53
Beneish M Score - Unlikely Manipulator
Elasticity of Receivables

0.87

Focus
Asset Quality

1.42

Focus
Expense Coverage

1.44

Focus
Gross Margin Strengs

1.05

Focus
Accruals Factor

1.44

Focus
Depreciation Resistance

1.0

Focus
Net Sales Growth

0.73

Focus
Financial Leverage Condition

1.0

Focus

HIVE Blockchain 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 HIVE Blockchain'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 Receivables4.4 M6.9 M
Way Down
Slightly volatile
Total Revenue83.6 M114.5 M
Way Down
Pretty Stable
Total Assets323 M307.6 M
Sufficiently Up
Slightly volatile
Total Current Assets194.5 M185.2 M
Sufficiently Up
Slightly volatile
Non Current Assets Total128.5 M122.4 M
Sufficiently Up
Slightly volatile
Property Plant Equipment229.6 M218.7 M
Sufficiently Up
Slightly volatile
Selling General Administrative20.1 M19.2 M
Sufficiently Up
Slightly volatile
Total Current Liabilities28.7 M27.4 M
Sufficiently Up
Slightly volatile
Non Current Liabilities Total22.3 M20.5 M
Significantly Up
Slightly volatile
Short Term Debt6.4 M12.6 M
Way Down
Slightly volatile
Long Term Debt14.5 M12.4 M
Fairly Up
Slightly volatile
Short Term Investments11.6 MM
Way Up
Slightly volatile

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

About HIVE Blockchain 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

69.25 Million

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

HIVE Blockchain 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 HIVE Blockchain. 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 Receivables9.1M6.8M8.0M9.4M6.9M4.4M
Total Revenue29.4M100.4M211.3M106.3M114.5M83.6M
Total Assets29.1M178.3M452.3M196.1M307.6M323.0M
Total Current Assets18.3M107.5M200.3M82.5M185.2M194.5M
Net Debt(73.1K)(9.4M)38.0M31.0M21.0M22.1M
Short Term Debt4.3M6.3M12.8M11.9M12.6M6.4M
Operating Income(3.0M)66.1M79.3M(125.6M)19.9M20.9M
Gross Profit Margin0.05560.720.45(0.31)0.350.37

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

About HIVE Blockchain Fundamental Analysis

The Macroaxis Fundamental Analysis modules help investors analyze HIVE Blockchain Technologies's financials across various querterly and yearly statements, indicators and fundamental ratios. We help investors to determine the real value of HIVE Blockchain using virtually all public information available. We use both quantitative as well as qualitative analysis to arrive at the intrinsic value of HIVE Blockchain Technologies 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 HIVE Blockchain Tech is a strong investment it is important to analyze HIVE Blockchain'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 HIVE Blockchain's future performance. For an informed investment choice regarding HIVE Stock, refer to the following important reports:
Check out HIVE Blockchain Piotroski F Score and HIVE Blockchain Altman Z Score analysis.
You can also try the Risk-Return Analysis module to view associations between returns expected from investment and the risk you assume.
Is Asset Management & Custody Banks 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 HIVE Blockchain. If investors know HIVE 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 HIVE Blockchain 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
2.217
Earnings Share
(0.13)
Revenue Per Share
1.171
Quarterly Revenue Growth
(0.01)
Return On Assets
(0.08)
The market value of HIVE Blockchain Tech is measured differently than its book value, which is the value of HIVE that is recorded on the company's balance sheet. Investors also form their own opinion of HIVE Blockchain's value that differs from its market value or its book value, called intrinsic value, which is HIVE Blockchain'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 HIVE Blockchain's market value can be influenced by many factors that don't directly affect HIVE Blockchain'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 HIVE Blockchain's value and its price as these two are different measures arrived at by different means. Investors typically determine if HIVE Blockchain is a good investment by looking at such factors as earnings, sales, fundamental and technical indicators, competition as well as analyst projections. However, HIVE Blockchain'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.