Summit Midstream Stock Beneish M Score

SMC Stock   36.48  0.14  0.39%   
This module uses fundamental data of Summit Midstream to approximate the value of its Beneish M Score. Summit Midstream 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 Summit Midstream Piotroski F Score and Summit Midstream Altman Z Score analysis.
For information on how to trade Summit Stock refer to our How to Trade Summit Stock guide.
  
At present, Summit Midstream's Net Debt To EBITDA is projected to increase slightly based on the last few years of reporting. The current year's Debt To Equity is expected to grow to 2.15, whereas Short and Long Term Debt Total is forecasted to decline to about 1.2 B. At present, Summit Midstream's Free Cash Flow Yield is projected to increase slightly based on the last few years of reporting. The current year's Stock Based Compensation To Revenue is expected to grow to 0.02, whereas Price To Sales Ratio is forecasted to decline to 0.79.
At this time, it appears that Summit Midstream is an unlikely manipulator. The earnings manipulation may begin if Summit Midstream'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 Summit Midstream 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 Summit Midstream'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.
-3.05
Beneish M Score - Unlikely Manipulator
Elasticity of Receivables

0.79

Focus
Asset Quality

N/A

Focus
Expense Coverage

1.02

Focus
Gross Margin Strengs

1.53

Focus
Accruals Factor

1.02

Focus
Depreciation Resistance

N/A

Focus
Net Sales Growth

0.99

Focus
Financial Leverage Condition

0.97

Focus

Summit Midstream 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 Summit Midstream'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 Receivables59.7 M76.3 M
Significantly Down
Slightly volatile
Total Revenue452.6 M458.9 M
Fairly Down
Slightly volatile
Total AssetsB2.5 B
Significantly Down
Slightly volatile
Total Current Assets80.8 M98.4 M
Significantly Down
Slightly volatile
Non Current Assets Total1.9 B2.4 B
Significantly Down
Slightly volatile
Depreciation And Amortization130.8 M123.7 M
Notably Up
Slightly volatile
Selling General Administrative42.5 M42.1 M
Slightly Up
Pretty Stable
Total Current Liabilities89.1 M134 M
Way Down
Slightly volatile
Non Current Liabilities Total1.3 B1.5 B
Fairly Down
Slightly volatile
Net Debt1.2 B1.5 B
Significantly Down
Slightly volatile
Short Term Debt7.9 M15.5 M
Way Down
Slightly volatile
Long Term Debt1.6 B1.5 B
Notably Up
Slightly volatile
Operating Income61 M80.8 M
Way Down
Slightly volatile
Total Cash From Operating Activities120.2 M126.9 M
Notably Down
Slightly volatile
Long Term Investments525 M486.4 M
Significantly Up
Slightly volatile
Gross Profit Margin0.410.2679
Way Up
Slightly volatile

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

About Summit Midstream 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

335.36 Million

At present, Summit Midstream's Other Operating Expenses is projected to decrease significantly based on the last few years of reporting.

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

About Summit Midstream Fundamental Analysis

The Macroaxis Fundamental Analysis modules help investors analyze Summit Midstream's financials across various querterly and yearly statements, indicators and fundamental ratios. We help investors to determine the real value of Summit Midstream using virtually all public information available. We use both quantitative as well as qualitative analysis to arrive at the intrinsic value of Summit Midstream 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 Summit Midstream offers a strong return on investment in its stock, a comprehensive analysis is essential. The process typically begins with a thorough review of Summit Midstream's financial statements, including income statements, balance sheets, and cash flow statements, to assess its financial health. Key financial ratios are used to gauge profitability, efficiency, and growth potential of Summit Midstream Stock. Outlined below are crucial reports that will aid in making a well-informed decision on Summit Midstream Stock:
Check out Summit Midstream Piotroski F Score and Summit Midstream Altman Z Score analysis.
For information on how to trade Summit Stock refer to our How to Trade Summit Stock guide.
You can also try the Price Ceiling Movement module to calculate and plot Price Ceiling Movement for different equity instruments.
Is Oil & Gas Storage & Transportation 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 Summit Midstream. If investors know Summit 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 Summit Midstream listed above have to be considered, but the key to understanding future value is determining which factors weigh more heavily than others.
Earnings Share
6.19
Revenue Per Share
44.885
Quarterly Revenue Growth
0.035
Return On Assets
0.0226
Return On Equity
0.1084
The market value of Summit Midstream is measured differently than its book value, which is the value of Summit that is recorded on the company's balance sheet. Investors also form their own opinion of Summit Midstream's value that differs from its market value or its book value, called intrinsic value, which is Summit Midstream'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 Summit Midstream's market value can be influenced by many factors that don't directly affect Summit Midstream'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 Summit Midstream's value and its price as these two are different measures arrived at by different means. Investors typically determine if Summit Midstream is a good investment by looking at such factors as earnings, sales, fundamental and technical indicators, competition as well as analyst projections. However, Summit Midstream'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.