Blue Hat Interactive Stock Beneish M Score

BHAT Stock  USD 0.13  0.01  8.33%   
This module uses fundamental data of Blue Hat to approximate the value of its Beneish M Score. Blue Hat 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 Blue Hat Piotroski F Score and Blue Hat Altman Z Score analysis.
  
At this time, Blue Hat's Net Debt is comparatively stable compared to the past year. Long Term Debt To Capitalization is likely to gain to 0.03 in 2024, whereas Long Term Debt is likely to drop slightly above 543.8 K in 2024. At this time, Blue Hat's Days Of Inventory On Hand is comparatively stable compared to the past year. Payables Turnover is likely to gain to 238.95 in 2024, whereas Days Sales Outstanding is likely to drop 100.19 in 2024.
At this time, it appears that Blue Hat Interactive is an unlikely manipulator. The earnings manipulation may begin if Blue Hat'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 Blue Hat 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 Blue Hat'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.
-4.88
Beneish M Score - Unlikely Manipulator
Elasticity of Receivables

0.88

Focus
Asset Quality

1.41

Focus
Expense Coverage

0.64

Focus
Gross Margin Strengs

0.95

Focus
Accruals Factor

0.64

Focus
Depreciation Resistance

1.1

Focus
Net Sales Growth

1.05

Focus
Financial Leverage Condition

1.02

Focus

Blue Hat 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 Blue Hat'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 Receivables19.8 M21.3 M
Significantly Down
Pretty Stable
Total Revenue77.4 M73.7 M
Sufficiently Up
Pretty Stable
Total Assets47.4 M49.3 M
Sufficiently Down
Very volatile
Total Current Assets35.4 M39.3 M
Moderately Down
Slightly volatile
Property Plant Equipment5.2 MM
Sufficiently Up
Slightly volatile
Depreciation And Amortization399.4 K420.5 K
Notably Down
Slightly volatile
Selling General Administrative9.3 M13.8 M
Way Down
Pretty Stable
Total Current Liabilities5.4 M5.7 M
Notably Down
Slightly volatile
Gross Profit Margin0.01490.0157
Notably Down
Pretty Stable

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

About Blue Hat 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.

Total Assets

47.37 Million

At this time, Blue Hat's Total Assets are comparatively stable compared to the past year.

Blue Hat 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 Blue Hat. 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 Receivables27.3M32.1M19.7M15.3M21.3M19.8M
Total Revenue23.8M30.2M15.2M7.4M73.7M77.4M
Total Assets59.3M75.7M36.5M34.3M49.3M47.4M
Total Current Assets43.2M50.7M21.7M21.5M39.3M35.4M
Net Debt(3.8M)(9.6M)1.4M3.5M3.1M3.2M
Short Term Debt5.9M5.6M958.0K485.1K509.2K483.7K
Long Term Debt13.3K505.8K517.6K2.3M835.0K543.8K
Operating Income9.5M9.6M(42.5M)(8.0M)(28.9M)(27.4M)
Investments(19.1M)(10.8M)(4.5M)6.3K(15.4K)(16.1K)
Gross Profit Margin0.680.460.430.540.01570.0149

About Blue Hat Fundamental Analysis

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

When running Blue Hat's price analysis, check to measure Blue Hat's market volatility, profitability, liquidity, solvency, efficiency, growth potential, financial leverage, and other vital indicators. We have many different tools that can be utilized to determine how healthy Blue Hat is operating at the current time. Most of Blue Hat's value examination focuses on studying past and present price action to predict the probability of Blue Hat's future price movements. You can analyze the entity against its peers and the financial market as a whole to determine factors that move Blue Hat's price. Additionally, you may evaluate how the addition of Blue Hat to your portfolios can decrease your overall portfolio volatility.