Prog Holdings Stock Beneish M Score

PRG Stock  USD 48.21  0.93  1.89%   
This module uses fundamental data of PROG Holdings to approximate the value of its Beneish M Score. PROG Holdings 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 PROG Holdings Piotroski F Score and PROG Holdings Altman Z Score analysis.
For more detail on how to invest in PROG Stock please use our How to Invest in PROG Holdings guide.
  
At this time, PROG Holdings' Short and Long Term Debt is most likely to decrease significantly in the upcoming years. The PROG Holdings' current Net Debt To EBITDA is estimated to increase to 2.11, while Long Term Debt is projected to decrease to roughly 455 M. At this time, PROG Holdings' Operating Cash Flow Per Share is most likely to increase slightly in the upcoming years. The PROG Holdings' current Stock Based Compensation To Revenue is estimated to increase to 0.01, while Dividend Yield is projected to decrease to 0.
At this time, it appears that PROG Holdings is a possible manipulator. The earnings manipulation may begin if PROG Holdings' 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 PROG Holdings 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 PROG Holdings' 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.
-1.98
Beneish M Score - Possible Manipulator
Elasticity of Receivables

1.67

Focus
Asset Quality

1.63

Focus
Expense Coverage

1.9

Focus
Gross Margin Strengs

0.96

Focus
Accruals Factor

1.9

Focus
Depreciation Resistance

1.1

Focus
Net Sales Growth

0.63

Focus
Financial Leverage Condition

1.49

Focus

PROG Holdings 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 PROG Holdings' 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 Receivables204.4 M194.7 M
Sufficiently Up
Slightly volatile
Total Revenue1.5 B2.4 B
Way Down
Slightly volatile
Total Assets1.1 B1.5 B
Way Down
Very volatile
Total Current Assets683.8 M1.1 B
Way Down
Pretty Stable
Non Current Assets Total504.9 M438.5 M
Fairly Up
Pretty Stable
Property Plant Equipment646.2 M615.4 M
Sufficiently Up
Slightly volatile
Depreciation And Amortization30.4 M32 M
Notably Down
Slightly volatile
Total Current Liabilities204.9 M156.9 M
Significantly Up
Very volatile
Non Current Liabilities Total786.1 M748.7 M
Sufficiently Up
Slightly volatile
Short Term Debt5.4 M5.7 M
Notably Down
Slightly volatile
Long Term Debt455 M592.3 M
Way Down
Slightly volatile
Operating Income231.3 M225.6 M
Fairly Up
Slightly volatile
Short Term Investments32.3 M18.3 M
Way Up
Slightly volatile
Gross Profit Margin0.330.3455
Sufficiently Down
Slightly volatile

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

About PROG Holdings 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

1.39 Billion

At this time, PROG Holdings' Other Operating Expenses is most likely to increase significantly in the upcoming years.

PROG Holdings 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 PROG Holdings. 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 Receivables198.1M140.4M199.9M214.4M194.7M204.4M
Total Revenue3.9B2.5B2.7B2.6B2.4B1.5B
Total Assets3.3B1.3B1.6B1.5B1.5B1.1B
Total Current Assets1.8B826.9M1.1B1.0B1.1B683.8M
Net Debt652.7M42.9M444.9M480.2M452.7M475.3M
Short Term Debt369.4M50M589.7M591.0M5.7M5.4M
Long Term Debt338.4M50M589.7M591.0M592.3M455.0M
Operating Income2.0B271.8M333.5M1.9B225.6M231.3M
Investments(106.3M)(114.5M)(49.9M)(43.9M)(32.4M)(34.0M)
Gross Profit Margin0.950.970.240.310.350.33

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

About PROG Holdings Fundamental Analysis

The Macroaxis Fundamental Analysis modules help investors analyze PROG Holdings's financials across various querterly and yearly statements, indicators and fundamental ratios. We help investors to determine the real value of PROG Holdings using virtually all public information available. We use both quantitative as well as qualitative analysis to arrive at the intrinsic value of PROG Holdings 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 PROG Holdings is a strong investment it is important to analyze PROG Holdings' 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 PROG Holdings' future performance. For an informed investment choice regarding PROG Stock, refer to the following important reports:
Check out PROG Holdings Piotroski F Score and PROG Holdings Altman Z Score analysis.
For more detail on how to invest in PROG Stock please use our How to Invest in PROG Holdings guide.
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Is Industrial Machinery & Supplies & 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 PROG Holdings. If investors know PROG 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 PROG Holdings 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
1.553
Dividend Share
0.36
Earnings Share
3.61
Revenue Per Share
55.825
Quarterly Revenue Growth
0.04
The market value of PROG Holdings is measured differently than its book value, which is the value of PROG that is recorded on the company's balance sheet. Investors also form their own opinion of PROG Holdings' value that differs from its market value or its book value, called intrinsic value, which is PROG Holdings' 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 PROG Holdings' market value can be influenced by many factors that don't directly affect PROG Holdings' 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 PROG Holdings' value and its price as these two are different measures arrived at by different means. Investors typically determine if PROG Holdings is a good investment by looking at such factors as earnings, sales, fundamental and technical indicators, competition as well as analyst projections. However, PROG Holdings' 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.