Gladstone Land Stock Beneish M Score

LAND Stock  USD 12.01  0.06  0.50%   
This module uses fundamental data of Gladstone Land to approximate the value of its Beneish M Score. Gladstone Land 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 Gladstone Land Piotroski F Score and Gladstone Land Altman Z Score analysis.
For information on how to trade Gladstone Stock refer to our How to Trade Gladstone Stock guide.
  
At present, Gladstone Land's Debt To Assets are projected to slightly decrease based on the last few years of reporting. The current year's Long Term Debt To Capitalization is expected to grow to 0.68, whereas Net Debt is forecasted to decline to about 314.3 M. At present, Gladstone Land's Book Value Per Share 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 0.06, whereas PTB Ratio is forecasted to decline to 0.68.
At this time, it appears that Gladstone Land is a possible manipulator. The earnings manipulation may begin if Gladstone Land'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 Gladstone Land 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 Gladstone Land'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.
-2.02
Beneish M Score - Possible Manipulator
Elasticity of Receivables

1.0

Focus
Asset Quality

1.0

Focus
Expense Coverage

0.72

Focus
Gross Margin Strengs

1.22

Focus
Accruals Factor

0.72

Focus
Depreciation Resistance

1.0

Focus
Net Sales Growth

1.05

Focus
Financial Leverage Condition

0.54

Focus

Gladstone Land 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 Gladstone Land'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 Receivables22.4 M21.4 M
Sufficiently Up
Slightly volatile
Total Revenue94.9 M90.4 M
Sufficiently Up
Slightly volatile
Total Assets1.5 B1.4 B
Sufficiently Up
Slightly volatile
Total Current Assets75.8 M72.2 M
Sufficiently Up
Slightly volatile
Non Current Assets Total1.4 B1.4 B
Sufficiently Up
Slightly volatile
Property Plant Equipment1.6 B1.5 B
Sufficiently Up
Slightly volatile
Depreciation And Amortization39.1 M37.3 M
Sufficiently Up
Slightly volatile
Selling General Administrative5.3 MM
Way Down
Slightly volatile
Total Current Liabilities11.1 M14.4 M
Significantly Down
Slightly volatile
Non Current Liabilities Total359.7 M653.3 M
Way Down
Slightly volatile
Net Debt314.3 M555.5 M
Way Down
Slightly volatile
Short Term Debt87.4 K92 K
Notably Down
Pretty Stable
Long Term Debt342.8 M573.9 M
Way Down
Slightly volatile
Operating Income74.1 M70.6 M
Sufficiently Up
Slightly volatile
Long Term Investments469.6 K528.3 K
Fairly Down
Slightly volatile
Gross Profit Margin1.050.8584
Fairly Up
Pretty Stable

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

About Gladstone Land 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

39.12 Million

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

Gladstone Land 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 Gladstone Land. 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)
Total Revenue40.7M57.0M75.3M89.2M90.4M94.9M
Total Assets816.8M1.1B1.4B1.5B1.4B1.5B
Total Current Assets13.7M9.2M16.7M61.1M72.2M75.8M
Net Debt468.2M614.8M651.3M565.4M555.5M314.3M
Long Term Debt510.2M652.6M726.6M685.5M573.9M342.8M
Operating Income18.4M27.7M30.9M34.3M70.6M74.1M
Investments150K(280K)(2.1M)(554K)(7.9M)(7.5M)

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

About Gladstone Land Fundamental Analysis

The Macroaxis Fundamental Analysis modules help investors analyze Gladstone Land's financials across various querterly and yearly statements, indicators and fundamental ratios. We help investors to determine the real value of Gladstone Land using virtually all public information available. We use both quantitative as well as qualitative analysis to arrive at the intrinsic value of Gladstone Land 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 Gladstone Land is a strong investment it is important to analyze Gladstone Land'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 Gladstone Land's future performance. For an informed investment choice regarding Gladstone Stock, refer to the following important reports:
Check out Gladstone Land Piotroski F Score and Gladstone Land Altman Z Score analysis.
For information on how to trade Gladstone Stock refer to our How to Trade Gladstone Stock guide.
You can also try the Share Portfolio module to track or share privately all of your investments from the convenience of any device.
Is Other Specialized 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 Gladstone Land. If investors know Gladstone 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 Gladstone Land listed above have to be considered, but the key to understanding future value is determining which factors weigh more heavily than others.
Dividend Share
0.559
Earnings Share
(0.26)
Revenue Per Share
2.468
Quarterly Revenue Growth
(0.04)
Return On Assets
0.0151
The market value of Gladstone Land is measured differently than its book value, which is the value of Gladstone that is recorded on the company's balance sheet. Investors also form their own opinion of Gladstone Land's value that differs from its market value or its book value, called intrinsic value, which is Gladstone Land'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 Gladstone Land's market value can be influenced by many factors that don't directly affect Gladstone Land'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 Gladstone Land's value and its price as these two are different measures arrived at by different means. Investors typically determine if Gladstone Land is a good investment by looking at such factors as earnings, sales, fundamental and technical indicators, competition as well as analyst projections. However, Gladstone Land'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.