Everspin Technologies Stock Beneish M Score

MRAM Stock  USD 5.21  0.01  0.19%   
This module uses fundamental data of Everspin Technologies to approximate the value of its Beneish M Score. Everspin Technologies 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 Everspin Technologies Piotroski F Score and Everspin Technologies Altman Z Score analysis.
To learn how to invest in Everspin Stock, please use our How to Invest in Everspin Technologies guide.
  
At this time, Everspin Technologies' Short and Long Term Debt Total is very stable compared to the past year. As of the 22nd of March 2025, Short and Long Term Debt is likely to grow to about 3.5 M, while Long Term Debt is likely to drop about 1.3 M. At this time, Everspin Technologies' Free Cash Flow Per Share is very stable compared to the past year. As of the 22nd of March 2025, Net Income Per Share is likely to grow to 0.04, while Days Sales Outstanding is likely to drop 44.74.
At this time, it appears that Everspin Technologies is an unlikely manipulator. The earnings manipulation may begin if Everspin Technologies' 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 Everspin Technologies 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 Everspin Technologies' 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.
-4.71
Beneish M Score - Unlikely Manipulator
Elasticity of Receivables

0.69

Focus
Asset Quality

0.79

Focus
Expense Coverage

0.9

Focus
Gross Margin Strengs

0.83

Focus
Accruals Factor

0.9

Focus
Depreciation Resistance

0.87

Focus
Net Sales Growth

0.94

Focus
Financial Leverage Condition

1.52

Focus

Everspin Technologies 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 Everspin Technologies' 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 Receivables7.6 M11.7 M
Way Down
Slightly volatile
Total Revenue47.3 M50.4 M
Notably Down
Slightly volatile
Total Assets45.5 M77.8 M
Way Down
Slightly volatile
Total Current Assets39.4 M64.2 M
Way Down
Slightly volatile
Non Current Assets Total14.3 M13.6 M
Sufficiently Up
Slightly volatile
Property Plant Equipment3.3 M4.5 M
Way Down
Slightly volatile
Depreciation And Amortization1.6 M1.7 M
Significantly Down
Very volatile
Selling General Administrative11.9 M14.1 M
Fairly Down
Slightly volatile
Total Current Liabilities11.2 M9.9 M
Moderately Up
Slightly volatile
Non Current Liabilities Total5.8 M5.3 M
Significantly Up
Slightly volatile
Short Term Debt1.2 M1.3 M
Notably Down
Very volatile
Long Term Debt1.3 M1.4 M
Notably Down
Pretty Stable
Gross Profit Margin0.430.5184
Significantly Down
Pretty Stable

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

About Everspin Technologies 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

1.59 Million

At this time, Everspin Technologies' Depreciation And Amortization is very stable compared to the past year.

Everspin Technologies 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 Everspin Technologies. 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.
202020212022202320242025 (projected)
Net Receivables7.6M8.2M10.7M11.6M11.7M7.6M
Total Revenue42.0M55.1M60.0M63.8M50.4M47.3M
Total Assets32.5M39.4M55.3M67.3M77.8M45.5M
Total Current Assets28.2M36.8M44.7M57.9M64.2M39.4M
Net Debt(4.2M)(15.7M)(17.5M)(31.4M)(37.5M)(35.6M)
Short Term Debt7.3M4.1M4.8M1.2M1.3M1.2M
Long Term Debt6.5M7.1M3.7M1.5M1.4M1.3M
Operating Income(7.6M)5.0M6.2M5.9M(7.1M)(7.4M)
Investments(320K)(1.0M)(2.6M)(2.5M)(3.1M)(2.9M)
Gross Profit Margin0.510.490.430.570.580.52

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

About Everspin Technologies Fundamental Analysis

The Macroaxis Fundamental Analysis modules help investors analyze Everspin Technologies's financials across various querterly and yearly statements, indicators and fundamental ratios. We help investors to determine the real value of Everspin Technologies using virtually all public information available. We use both quantitative as well as qualitative analysis to arrive at the intrinsic value of Everspin 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 Everspin Technologies is a strong investment it is important to analyze Everspin Technologies' 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 Everspin Technologies' future performance. For an informed investment choice regarding Everspin Stock, refer to the following important reports:
Check out Everspin Technologies Piotroski F Score and Everspin Technologies Altman Z Score analysis.
To learn how to invest in Everspin Stock, please use our How to Invest in Everspin Technologies guide.
You can also try the ETF Categories module to list of ETF categories grouped based on various criteria, such as the investment strategy or type of investments.
Is Semiconductors & Semiconductor Equipment 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 Everspin Technologies. If investors know Everspin 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 Everspin Technologies 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
(0.40)
Earnings Share
0.04
Revenue Per Share
2.329
Quarterly Revenue Growth
(0.21)
Return On Assets
(0.06)
The market value of Everspin Technologies is measured differently than its book value, which is the value of Everspin that is recorded on the company's balance sheet. Investors also form their own opinion of Everspin Technologies' value that differs from its market value or its book value, called intrinsic value, which is Everspin Technologies' 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 Everspin Technologies' market value can be influenced by many factors that don't directly affect Everspin Technologies' 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 Everspin Technologies' value and its price as these two are different measures arrived at by different means. Investors typically determine if Everspin Technologies is a good investment by looking at such factors as earnings, sales, fundamental and technical indicators, competition as well as analyst projections. However, Everspin Technologies' 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.