Jabil Circuit Stock Beneish M Score

JBL Stock  USD 135.50  0.31  0.23%   
This module uses fundamental data of Jabil Circuit to approximate the value of its Beneish M Score. Jabil Circuit 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 Jabil Circuit Piotroski F Score and Jabil Circuit Altman Z Score analysis.
For more information on how to buy Jabil Stock please use our How to buy in Jabil Stock guide.
  
At this time, Jabil Circuit's Debt To Equity is quite stable compared to the past year. Interest Debt Per Share is expected to rise to 26.19 this year, although the value of Long Term Debt Total will most likely fall to about 2.3 B. At this time, Jabil Circuit's Stock Based Compensation To Revenue is quite stable compared to the past year. Capex To Depreciation is expected to rise to 1.67 this year, although the value of Days Sales Outstanding will most likely fall to 47.08.
At this time, it appears that Jabil Circuit is an unlikely manipulator. The earnings manipulation may begin if Jabil Circuit'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 Jabil Circuit 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 Jabil Circuit'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.
-3.13
Beneish M Score - Unlikely Manipulator
Elasticity of Receivables

1.0

Focus
Asset Quality

-1.2

Focus
Expense Coverage

0.54

Focus
Gross Margin Strengs

1.04

Focus
Accruals Factor

0.54

Focus
Depreciation Resistance

1.09

Focus
Net Sales Growth

1.05

Focus
Financial Leverage Condition

1.0

Focus

Jabil Circuit 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 Jabil Circuit'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 Receivables4.8 B4.6 B
Sufficiently Up
Slightly volatile
Total Revenue30.3 B28.9 B
Sufficiently Up
Slightly volatile
Total Assets18.2 B17.4 B
Sufficiently Up
Slightly volatile
Total Current Assets13.4 B12.8 B
Sufficiently Up
Slightly volatile
Non Current Assets Total2.5 B4.6 B
Way Down
Slightly volatile
Property Plant Equipment2.3 BB
Way Down
Slightly volatile
Depreciation And Amortization363.7 M696 M
Way Down
Slightly volatile
Selling General Administrative653.2 M1.2 B
Way Down
Slightly volatile
Total Current Liabilities12.4 B11.8 B
Sufficiently Up
Slightly volatile
Non Current Liabilities TotalB3.8 B
Sufficiently Up
Slightly volatile
Net Debt1.1 B1.1 B
Sufficiently Up
Slightly volatile
Short Term Debt131.3 M93 M
Significantly Up
Pretty Stable
Long Term Debt1.6 B2.9 B
Way Down
Slightly volatile
Operating Income2.1 BB
Sufficiently Up
Slightly volatile
Total Cash From Operating Activities1.8 B1.7 B
Sufficiently Up
Slightly volatile
Long Term Investments34.7 M29.8 M
Fairly Up
Slightly volatile
Gross Profit Margin0.09680.0926
Sufficiently Up
Pretty Stable

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

About Jabil Circuit 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

28.21 Billion

At this time, Jabil Circuit's Other Operating Expenses is quite stable compared to the past year.

Jabil Circuit 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 Jabil Circuit. 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 Receivables4.0B4.1B5.2B4.7B4.6B4.8B
Total Revenue27.3B29.3B33.5B34.7B28.9B30.3B
Total Assets14.4B16.7B19.7B19.4B17.4B18.2B
Total Current Assets9.1B10.9B13.9B14.7B12.8B13.4B
Net Debt1.7B1.8B1.9B1.4B1.1B1.1B
Short Term Debt160.9M204M539M178M93M131.3M
Long Term Debt2.7B2.9B2.6B2.9B2.9B1.6B
Operating Income861.6M1.1B1.4B1.5B2.0B2.1B
Investments(921.1M)(851M)(858M)(723M)1.4B1.4B
Gross Profit Margin0.07080.08060.07860.08260.09260.0968

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

About Jabil Circuit Fundamental Analysis

The Macroaxis Fundamental Analysis modules help investors analyze Jabil Circuit's financials across various querterly and yearly statements, indicators and fundamental ratios. We help investors to determine the real value of Jabil Circuit using virtually all public information available. We use both quantitative as well as qualitative analysis to arrive at the intrinsic value of Jabil Circuit 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 Jabil Circuit is a strong investment it is important to analyze Jabil Circuit'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 Jabil Circuit's future performance. For an informed investment choice regarding Jabil Stock, refer to the following important reports:
Check out Jabil Circuit Piotroski F Score and Jabil Circuit Altman Z Score analysis.
For more information on how to buy Jabil Stock please use our How to buy in Jabil Stock guide.
You can also try the Portfolio Backtesting module to avoid under-diversification and over-optimization by backtesting your portfolios.
Is Electronic Equipment, Instruments & Components 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 Jabil Circuit. If investors know Jabil 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 Jabil Circuit 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
0.016
Dividend Share
0.32
Earnings Share
11.11
Revenue Per Share
235.972
Quarterly Revenue Growth
(0.18)
The market value of Jabil Circuit is measured differently than its book value, which is the value of Jabil that is recorded on the company's balance sheet. Investors also form their own opinion of Jabil Circuit's value that differs from its market value or its book value, called intrinsic value, which is Jabil Circuit'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 Jabil Circuit's market value can be influenced by many factors that don't directly affect Jabil Circuit'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 Jabil Circuit's value and its price as these two are different measures arrived at by different means. Investors typically determine if Jabil Circuit is a good investment by looking at such factors as earnings, sales, fundamental and technical indicators, competition as well as analyst projections. However, Jabil Circuit'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.