Brookfield Business Partners Stock Beneish M Score

BBU-UN Stock  CAD 36.35  0.07  0.19%   
This module uses fundamental data of Brookfield Business to approximate the value of its Beneish M Score. Brookfield Business 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 Trending Equities to better understand how to build diversified portfolios, which includes a position in Brookfield Business Partners. Also, note that the market value of any company could be closely tied with the direction of predictive economic indicators such as signals in employment.
  
At present, Brookfield Business' Short and Long Term Debt Total is projected to increase significantly based on the last few years of reporting. The current year's Net Debt is expected to grow to about 44.4 B, whereas Net Debt To EBITDA is forecasted to decline to 5.25. At present, Brookfield Business' Days Sales Outstanding is projected to decrease significantly based on the last few years of reporting. The current year's Book Value Per Share is expected to grow to 261.19, whereas Price To Sales Ratio is forecasted to decline to 0.03.
At this time, Brookfield Business' M Score is inapplicable. The earnings manipulation may begin if Brookfield Business' 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 Brookfield Business 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 Brookfield Business' 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.
-2.53
Beneish M Score - Inapplicable
Elasticity of Receivables

1.35

Focus
Asset Quality

1.11

Focus
Expense Coverage

1.92

Focus
Gross Margin Strengs

0.95

Focus
Accruals Factor

1.92

Focus
Depreciation Resistance

1.0

Focus
Net Sales Growth

0.55

Focus
Financial Leverage Condition

0.87

Focus

Brookfield Business 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 Brookfield Business' 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 Receivables4.2 B5.8 B
Way Down
Slightly volatile
Total Revenue30.2 B55.1 B
Way Down
Slightly volatile
Total Assets86.5 B82.4 B
Sufficiently Up
Slightly volatile
Total Current Assets10.1 B14.9 B
Way Down
Slightly volatile
Non Current Assets Total70.9 B67.5 B
Sufficiently Up
Slightly volatile
Property Plant Equipment19.2 B18.3 B
Sufficiently Up
Slightly volatile
Depreciation And Amortization3.8 B3.6 B
Sufficiently Up
Slightly volatile
Selling General Administrative1.6 B1.5 B
Sufficiently Up
Slightly volatile
Total Current Liabilities7.3 B14.4 B
Way Down
Slightly volatile
Non Current Liabilities Total28.5 B49.5 B
Way Down
Slightly volatile
Net Debt44.4 B42.3 B
Sufficiently Up
Slightly volatile
Short Term Debt3.8 B3.6 B
Sufficiently Up
Slightly volatile
Long Term Debt41.5 B39.5 B
Sufficiently Up
Slightly volatile
Total Cash From Operating Activities1.3 B2.1 B
Way Down
Slightly volatile
Short Term Investments740.4 M587 M
Significantly Up
Slightly volatile
Long Term Investments5.1 B7.1 B
Way Down
Slightly volatile
Gross Profit Margin0.03790.0399
Notably Down
Slightly volatile

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

About Brookfield Business 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

3.77 Billion

At present, Brookfield Business' Depreciation And Amortization is projected to increase significantly based on the last few years of reporting.

Brookfield Business 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 Brookfield Business. 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 Receivables5.3B4.8B5.4B6.9B5.8B4.2B
Total Revenue43.0B37.6B46.6B57.5B55.1B30.2B
Total Assets51.8B54.7B64.2B89.5B82.4B86.5B
Total Current Assets12.9B13.0B14.6B17.9B14.9B10.1B
Net Debt20.4B21.0B26.5B47.9B42.3B44.4B
Short Term Debt1.4B832M3.2B4.7B3.6B3.8B
Long Term Debt21.3B23.2B27.5B46.7B39.5B41.5B
Operating Income2.0B2.0B(1.2B)(226M)3.5B3.7B
Investments207M(1.1B)392M(18.7B)2.5B2.7B

About Brookfield Business Fundamental Analysis

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

Pair Trading with Brookfield Business

One of the main advantages of trading using pair correlations is that every trade hedges away some risk. Because there are two separate transactions required, even if Brookfield Business position performs unexpectedly, the other equity can make up some of the losses. Pair trading also minimizes risk from directional movements in the market. For example, if an entire industry or sector drops because of unexpected headlines, the short position in Brookfield Business will appreciate offsetting losses from the drop in the long position's value.

Moving together with Brookfield Stock

  0.76JPM JPMorgan ChasePairCorr
  0.82BOFA Bank of AmericaPairCorr
  0.66RY-PM Royal Bank Earnings Call TodayPairCorr
  0.73RY-PS Royal Bank Earnings Call TodayPairCorr
The ability to find closely correlated positions to Brookfield Business could be a great tool in your tax-loss harvesting strategies, allowing investors a quick way to find a similar-enough asset to replace Brookfield Business when you sell it. If you don't do this, your portfolio allocation will be skewed against your target asset allocation. So, investors can't just sell and buy back Brookfield Business - that would be a violation of the tax code under the "wash sale" rule, and this is why you need to find a similar enough asset and use the proceeds from selling Brookfield Business Partners to buy it.
The correlation of Brookfield Business is a statistical measure of how it moves in relation to other instruments. This measure is expressed in what is known as the correlation coefficient, which ranges between -1 and +1. A perfect positive correlation (i.e., a correlation coefficient of +1) implies that as Brookfield Business moves, either up or down, the other security will move in the same direction. Alternatively, perfect negative correlation means that if Brookfield Business moves in either direction, the perfectly negatively correlated security will move in the opposite direction. If the correlation is 0, the equities are not correlated; they are entirely random. A correlation greater than 0.8 is generally described as strong, whereas a correlation less than 0.5 is generally considered weak.
Correlation analysis and pair trading evaluation for Brookfield Business can also be used as hedging techniques within a particular sector or industry or even over random equities to generate a better risk-adjusted return on your portfolios.
Pair CorrelationCorrelation Matching
When determining whether Brookfield Business is a good investment, qualitative aspects like company management, corporate governance, and ethical practices play a significant role. A comparison with peer companies also provides context and helps to understand if Brookfield Stock is undervalued or overvalued. This multi-faceted approach, blending both quantitative and qualitative analysis, forms a solid foundation for making an informed investment decision about Brookfield Business Partners Stock. Highlighted below are key reports to facilitate an investment decision about Brookfield Business Partners Stock:
Check out Trending Equities to better understand how to build diversified portfolios, which includes a position in Brookfield Business Partners. Also, note that the market value of any company could be closely tied with the direction of predictive economic indicators such as signals in employment.
You can also try the Equity Valuation module to check real value of public entities based on technical and fundamental data.
Please note, there is a significant difference between Brookfield Business' value and its price as these two are different measures arrived at by different means. Investors typically determine if Brookfield Business is a good investment by looking at such factors as earnings, sales, fundamental and technical indicators, competition as well as analyst projections. However, Brookfield Business' 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.