Abercrombie Fitch Stock Beneish M Score

ANF Stock  USD 149.69  1.13  0.76%   
This module uses fundamental data of Abercrombie Fitch to approximate the value of its Beneish M Score. Abercrombie Fitch 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 Abercrombie Fitch Piotroski F Score and Abercrombie Fitch Altman Z Score analysis.
For more detail on how to invest in Abercrombie Stock please use our How to Invest in Abercrombie Fitch guide.
  
At this time, Abercrombie Fitch's Long Term Debt is most likely to increase significantly in the upcoming years. The Abercrombie Fitch's current Debt To Equity is estimated to increase to 0.25, while Long Term Debt Total is projected to decrease to roughly 247.7 M. At this time, Abercrombie Fitch's Capex To Revenue is most likely to slightly decrease in the upcoming years. The Abercrombie Fitch's current Capex To Operating Cash Flow is estimated to increase to 0.56, while Dividend Yield is projected to decrease to 0.02.
At this time, it appears that Abercrombie Fitch is a possible manipulator. The earnings manipulation may begin if Abercrombie Fitch'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 Abercrombie Fitch 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 Abercrombie Fitch'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.
-2.19
Beneish M Score - Possible Manipulator
Elasticity of Receivables

1.06

Focus
Asset Quality

1.59

Focus
Expense Coverage

1.44

Focus
Gross Margin Strengs

0.99

Focus
Accruals Factor

1.44

Focus
Depreciation Resistance

0.68

Focus
Net Sales Growth

0.73

Focus
Financial Leverage Condition

0.82

Focus

Abercrombie Fitch 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 Abercrombie Fitch'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 Receivables60.2 M78.3 M
Way Down
Pretty Stable
Total Revenue3.1 B4.3 B
Way Down
Pretty Stable
Total Assets2.3 BB
Way Down
Slightly volatile
Total Current Assets1.1 B1.5 B
Way Down
Slightly volatile
Non Current Assets Total1.2 B1.4 B
Significantly Down
Slightly volatile
Property Plant Equipment780.6 M1.1 B
Way Down
Pretty Stable
Depreciation And Amortization151.1 M141.1 M
Notably Up
Pretty Stable
Selling General Administrative2.1 BB
Sufficiently Up
Slightly volatile
Total Current Liabilities542.9 M966.8 M
Way Down
Slightly volatile
Non Current Liabilities Total543.1 M957.4 M
Way Down
Slightly volatile
Long Term Debt247.4 M222.1 M
Moderately Up
Slightly volatile
Short Term Investments92.5 M97.3 M
Notably Down
Slightly volatile
Long Term Investments80.4 M90.5 M
Fairly Down
Slightly volatile
Gross Profit Margin0.620.6292
Fairly Down
Slightly volatile

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

About Abercrombie Fitch 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

2.83 Billion

At this time, Abercrombie Fitch's Other Operating Expenses is most likely to increase significantly in the upcoming years.

Abercrombie Fitch 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 Abercrombie Fitch. 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 Receivables80.3M83.9M69.1M104.5M78.3M60.2M
Total Revenue3.6B3.1B3.7B3.7B4.3B3.1B
Total Assets3.5B3.3B2.9B2.7B3.0B2.3B
Total Current Assets1.3B1.7B1.5B1.2B1.5B1.1B
Net Debt1.1B445.5M400.5M706.6M147.5M154.9M
Short Term Debt282.8M248.8M222.8M214.0M179.6M100.5M
Long Term Debt232.0M343.9M303.6M296.9M222.1M247.4M
Operating Income70.1M(20.5M)343.1M92.6M484.7M508.9M
Investments(202.8M)(51.9M)(97.0M)(140.7M)(157.2M)(149.3M)

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

About Abercrombie Fitch Fundamental Analysis

The Macroaxis Fundamental Analysis modules help investors analyze Abercrombie Fitch's financials across various querterly and yearly statements, indicators and fundamental ratios. We help investors to determine the real value of Abercrombie Fitch using virtually all public information available. We use both quantitative as well as qualitative analysis to arrive at the intrinsic value of Abercrombie Fitch 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 Abercrombie Fitch is a strong investment it is important to analyze Abercrombie Fitch'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 Abercrombie Fitch's future performance. For an informed investment choice regarding Abercrombie Stock, refer to the following important reports:
Check out Abercrombie Fitch Piotroski F Score and Abercrombie Fitch Altman Z Score analysis.
For more detail on how to invest in Abercrombie Stock please use our How to Invest in Abercrombie Fitch guide.
You can also try the Price Transformation module to use Price Transformation models to analyze the depth of different equity instruments across global markets.
Is Specialty Retail 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 Abercrombie Fitch. If investors know Abercrombie 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 Abercrombie Fitch 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
1.273
Earnings Share
10.1
Revenue Per Share
91.796
Quarterly Revenue Growth
0.212
Return On Assets
0.1435
The market value of Abercrombie Fitch is measured differently than its book value, which is the value of Abercrombie that is recorded on the company's balance sheet. Investors also form their own opinion of Abercrombie Fitch's value that differs from its market value or its book value, called intrinsic value, which is Abercrombie Fitch'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 Abercrombie Fitch's market value can be influenced by many factors that don't directly affect Abercrombie Fitch'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 Abercrombie Fitch's value and its price as these two are different measures arrived at by different means. Investors typically determine if Abercrombie Fitch is a good investment by looking at such factors as earnings, sales, fundamental and technical indicators, competition as well as analyst projections. However, Abercrombie Fitch'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.