Eaton Vance Senior Stock Beneish M Score

EVF Stock  USD 6.16  0.01  0.16%   
This module uses fundamental data of Eaton Vance to approximate the value of its Beneish M Score. Eaton Vance 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 Eaton Vance Piotroski F Score and Eaton Vance Altman Z Score analysis.
  
At this time, Eaton Vance's Debt Ratio is most likely to increase slightly in the upcoming years. At this time, Eaton Vance's Book Value Per Share is most likely to slightly decrease in the upcoming years. The Eaton Vance's current Free Cash Flow Yield is estimated to increase to 0.22, while PTB Ratio is projected to decrease to 0.60.
At this time, it appears that Eaton Vance Senior is an unlikely manipulator. The earnings manipulation may begin if Eaton Vance'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 Eaton Vance 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 Eaton Vance'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.
-3.35
Beneish M Score - Unlikely Manipulator
Elasticity of Receivables

0.95

Focus
Asset Quality

N/A

Focus
Expense Coverage

0.94

Focus
Gross Margin Strengs

0.95

Focus
Accruals Factor

0.94

Focus
Depreciation Resistance

N/A

Focus
Net Sales Growth

1.0

Focus
Financial Leverage Condition

0.63

Focus

Eaton Vance 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 Eaton Vance'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 Receivables2.3 M2.4 M
Notably Down
Pretty Stable
Total Assets317.3 M170.1 M
Way Up
Slightly volatile
Total Current Assets6.5 M6.8 M
Notably Down
Pretty Stable
Non Current Assets Total239.9 M163.4 M
Way Up
Slightly volatile
Selling General Administrative1.9 M2.1 M
Significantly Down
Slightly volatile
Total Current Liabilities30.9 M25.1 M
Fairly Up
Slightly volatile
Non Current Liabilities Total12.7 M13.3 M
Notably Down
Slightly volatile
Net Debt7.4 M7.7 M
Notably Down
Slightly volatile
Short Term Debt11.4 M12 M
Notably Down
Slightly volatile
Long Term Debt89.3 M94.5 M
Notably Down
Slightly volatile
Short Term Investments4.4 M4.5 M
Sufficiently Down
Pretty Stable
Long Term Investments302.8 M163.3 M
Way Up
Slightly volatile
Gross Profit Margin0.730.77
Notably Down
Slightly volatile

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

About Eaton Vance 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.

Operating Income

13.96 Million

At this time, Eaton Vance's Operating Income is most likely to decrease significantly in the upcoming years.

Eaton Vance 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 Eaton Vance. 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 Receivables81.5M28.5M3.7M4.9M2.4M2.3M
Total Revenue(14.7M)44.2M(8.5M)13.4M16.4M16.4M
Total Assets469.0M409.0M171.7M173.6M170.1M317.3M
Total Current Assets89.3M33.6M5.7M8.8M6.8M6.5M
Net Debt87.3M98.5M24.0M16.1M7.7M7.4M
Operating Income(16.1M)42.2M(8.9M)12.5M14.4M14.0M
Gross Profit Margin0.561.290.891.270.860.77

About Eaton Vance Fundamental Analysis

The Macroaxis Fundamental Analysis modules help investors analyze Eaton Vance Senior's financials across various querterly and yearly statements, indicators and fundamental ratios. We help investors to determine the real value of Eaton Vance using virtually all public information available. We use both quantitative as well as qualitative analysis to arrive at the intrinsic value of Eaton Vance Senior 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.

Currently Active Assets on Macroaxis

When determining whether Eaton Vance Senior is a strong investment it is important to analyze Eaton Vance'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 Eaton Vance's future performance. For an informed investment choice regarding Eaton Stock, refer to the following important reports:
Check out Eaton Vance Piotroski F Score and Eaton Vance Altman Z Score analysis.
You can also try the Fundamental Analysis module to view fundamental data based on most recent published financial statements.
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 Eaton Vance. If investors know Eaton 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 Eaton Vance 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
(0.49)
Dividend Share
0.704
Earnings Share
0.73
Revenue Per Share
0.945
Quarterly Revenue Growth
(0.05)
The market value of Eaton Vance Senior is measured differently than its book value, which is the value of Eaton that is recorded on the company's balance sheet. Investors also form their own opinion of Eaton Vance's value that differs from its market value or its book value, called intrinsic value, which is Eaton Vance'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 Eaton Vance's market value can be influenced by many factors that don't directly affect Eaton Vance'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 Eaton Vance's value and its price as these two are different measures arrived at by different means. Investors typically determine if Eaton Vance is a good investment by looking at such factors as earnings, sales, fundamental and technical indicators, competition as well as analyst projections. However, Eaton Vance'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.