Fat Brands Stock Beneish M Score

FAT Stock  USD 5.43  0.07  1.31%   
This module uses fundamental data of FAT Brands to approximate the value of its Beneish M Score. FAT Brands 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 FAT Brands Piotroski F Score and FAT Brands Altman Z Score analysis.
For more information on how to buy FAT Stock please use our How to Invest in FAT Brands guide.
  
At this time, FAT Brands' Net Debt is comparatively stable compared to the past year. Short and Long Term Debt Total is likely to gain to about 1.5 B in 2024, whereas Short Term Debt is likely to drop slightly above 34.2 M in 2024. At this time, FAT Brands' Cash Per Share is comparatively stable compared to the past year. Income Quality is likely to gain to 0.37 in 2024, despite the fact that PTB Ratio is likely to grow to (0.43).
At this time, it appears that FAT Brands is a possible manipulator. The earnings manipulation may begin if FAT Brands' 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 FAT Brands 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 FAT Brands' 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.
-2.01
Beneish M Score - Possible Manipulator
Elasticity of Receivables

1.0

Focus
Asset Quality

1.0

Focus
Expense Coverage

1.0

Focus
Gross Margin Strengs

1.45

Focus
Accruals Factor

1.0

Focus
Depreciation Resistance

1.0

Focus
Net Sales Growth

1.05

Focus
Financial Leverage Condition

1.0

Focus

FAT Brands 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 FAT Brands' 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 Receivables22.2 M21.1 M
Sufficiently Up
Slightly volatile
Total Revenue504.5 M480.5 M
Sufficiently Up
Slightly volatile
Total Assets1.5 B1.4 B
Sufficiently Up
Slightly volatile
Total Current Assets127.1 M121 M
Sufficiently Up
Slightly volatile
Non Current Assets Total1.3 B1.3 B
Sufficiently Up
Slightly volatile
Selling General Administrative115 M109.5 M
Sufficiently Up
Slightly volatile
Total Current Liabilities290.4 M276.6 M
Sufficiently Up
Slightly volatile
Non Current Liabilities Total1.4 B1.4 B
Sufficiently Up
Slightly volatile
Short Term Debt34.2 M59.9 M
Way Down
Slightly volatile
Long Term Debt1.2 B1.1 B
Sufficiently Up
Slightly volatile
Long Term Investments18.1 M29.9 M
Way Down
Slightly volatile
Gross Profit Margin0.680.47
Way Up
Slightly volatile

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

About FAT Brands 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

481.03 Million

At this time, FAT Brands' Other Operating Expenses is comparatively stable compared to the past year.

FAT Brands 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 FAT Brands. 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 Receivables4.4M4.4M23.0M23.9M21.1M22.2M
Total Revenue22.5M18.1M118.9M407.2M480.5M504.5M
Total Assets82.6M121.1M1.3B1.2B1.4B1.5B
Total Current Assets10.5M24.4M118.5M95.7M121.0M127.1M
Net Debt30.6M94.0M955.5M1.1B1.3B1.4B
Short Term Debt24.7M20.1M15.0M64.4M59.9M34.2M
Long Term Debt5.2M73.9M904.3M958.6M1.1B1.2B
Operating Income6.7M(5.8M)(1.4M)6.0M22.3M23.4M
Investments(10.5M)(13.4M)212K1.8M(12.4M)(13.0M)

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

About FAT Brands Fundamental Analysis

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

When running FAT Brands' price analysis, check to measure FAT Brands' 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 FAT Brands is operating at the current time. Most of FAT Brands' value examination focuses on studying past and present price action to predict the probability of FAT Brands' future price movements. You can analyze the entity against its peers and the financial market as a whole to determine factors that move FAT Brands' price. Additionally, you may evaluate how the addition of FAT Brands to your portfolios can decrease your overall portfolio volatility.