AHOTF (American Hotelome Properties REIT LP) Beneish M-Score: -3.42 (As of Jun. 30, 2026)

What is American Hotelome Properties REIT LP Beneish M-Score?

American Hotelome Properties REIT LP AHOTF +3.16% 33 Beneish M-Score is -3.42 as of Jun. 30, 2026. GuruFocus rates AHOTF with a GF Score™ of 33/100 and a GF Value™ of $0.30 (Modestly Overvalued). The stock has 9 warning signs investors should review. Among 764 REITs companies, American Hotelome Properties REIT LP ranks better than 95.16% on this metric.

The zones of discrimination for M-Score is as such:

An M-Score of equal or less than -1.78 suggests that the company is unlikely to be a manipulator.
An M-Score of greater than -1.78 signals that the company is likely to be a manipulator.

Good Sign:

Beneish M-Score -3.42 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

The historical rank and industry rank for American Hotelome Properties REIT LP's Beneish M-Score or its related term are showing as below:

AHOTF' s Beneish M-Score Range Over the Past 10 Years
Min: -3.55 Med: -2.55 Max: 20.59
Current: -3.42

During the past 13 years, the highest Beneish M-Score of American Hotelome Properties REIT LP was 20.59. The lowest was -3.55. And the median was -2.55.

American Hotelome Properties REIT LP Beneish M-Score Related Terms

American Hotelome Properties REIT LP Beneish M-Score Historical Data

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The historical data trend for American Hotelome Properties REIT LP's Beneish M-Score can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

American Hotelome Properties REIT LP Beneish M-Score Chart

American Hotelome Properties REIT LP Annual Data

Trend

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Dec24

Dec25

Beneish M-Score

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-3.12

-2.84

-2.37

-3.19

-3.55

American Hotelome Properties REIT LP Quarterly Data
	Jun21	Sep21	Dec21	Mar22	Jun22	Sep22	Dec22	Mar23	Jun23	Sep23	Dec23	Mar24	Jun24	Sep24	Dec24	Mar25	Jun25	Sep25	Dec25	Mar26
Beneish M-Score	Get a 7-Day Free Trial															-3.14	-3.10	-3.03	-3.55	-3.42

AHOTF vs HST, RHP, APLE: Beneish M-Score Comparison

For the REIT - Hotel & Motel subindustry, American Hotelome Properties REIT LP's Beneish M-Score, along with its competitors' market caps and Beneish M-Score data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.

American Hotelome Properties REIT LP Beneish M-Score vs REITs Industry

For the REITs industry and Real Estate sector, American Hotelome Properties REIT LP's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where American Hotelome Properties REIT LP's Beneish M-Score falls into.

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33GF Score

American Hotel Income Properties REIT LP AHOTF

Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.

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American Hotelome Properties REIT LP Beneish M-Score Calculation

The M-score was created by Professor Messod Beneish. Instead of measuring the bankruptcy risk (Altman Z-Score) or business trend (Piotroski F-Score), M-score can be used to detect the risk of earnings manipulation. This is the original research paper on M-score.

The M-Score Variables:

The M-score of American Hotelome Properties REIT LP for today is based on a combination of the following eight different indices:

-4.84

0.92 * DSRI

0.528 * GMI

0.404 * AQI

0.892 * SGI

0.115 * DEPI

-4.84

0.92 * 0.6837

0.528 * 1.1359

0.404 * 0.7832

0.892 * 0.7307

0.115 * 0.7121

0.172 * SGAI

4.679 * TATA

0.327 * LVGI

0.172 * 1.2397

4.679 * -0.051365

0.327 * 1.1389

-3.39

This Year (Mar26) TTM:

Last Year (Mar25) TTM:

Total Receivables was $2.8 Mil.
Revenue was 36.364 + 40.451 + 47.573 + 51.145 = $175.5 Mil.
Gross Profit was 8.246 + 6.351 + 12.879 + 17.435 = $44.9 Mil.
Total Current Assets was $167.5 Mil.
Total Assets was $436.7 Mil.
Property, Plant and Equipment(Net PPE) was $255.7 Mil.
Depreciation, Depletion and Amortization(DDA) was $19.2 Mil.
Selling, General, & Admin. Expense(SGA) was $12.3 Mil.
Total Current Liabilities was $233.0 Mil.
Long-Term Debt & Capital Lease Obligation was $131.5 Mil.
Net Income was -11.168 + -14.98 + -26.875 + -8.578 = $-61.6 Mil.
Non Operating Income was -5.479 + -4.745 + -26.801 + -3.583 = $-40.6 Mil.
Cash Flow from Operations was 3.675 + -4.065 + -0.117 + 1.943 = $1.4 Mil.

Total Receivables was $5.6 Mil.
Revenue was 48.615 + 54.375 + 65.728 + 71.521 = $240.2 Mil.
Gross Profit was 12.683 + 12.435 + 19.602 + 25.101 = $69.8 Mil.
Total Current Assets was $83.0 Mil.
Total Assets was $622.0 Mil.
Property, Plant and Equipment(Net PPE) was $514.5 Mil.
Depreciation, Depletion and Amortization(DDA) was $27.0 Mil.
Selling, General, & Admin. Expense(SGA) was $13.6 Mil.
Total Current Liabilities was $62.2 Mil.
Long-Term Debt & Capital Lease Obligation was $393.8 Mil.

1. DSRI = Days Sales in Receivables Index

Measured as the ratio of Revenue in Total Receivables in year t to year t-1.

A large increase in DSR could be indicative of revenue inflation.

DSRI	=	(Receivables_t / Revenue_t)	/	(Receivables_t-1 / Revenue_t-1)
	=	(2.817 / 175.533)	/	(5.639 / 240.239)
	=	0.016048	/	0.023472
	=	0.6837

2. GMI = Gross Margin Index

Measured as the ratio of gross margin in year t-1 to gross margin in year t.

Gross margin has deteriorated when this index is above 1. A firm with poorer prospects is more likely to manipulate earnings.

GMI	=	GrossMargin_t-1	/	GrossMargin_t
	=	(GrossProfit_t-1 / Revenue_t-1)	/	(GrossProfit_t / Revenue_t)
	=	(69.821 / 240.239)	/	(44.911 / 175.533)
	=	0.290631	/	0.255855
	=	1.1359

3. AQI = Asset Quality Index

AQI is the ratio of asset quality in year t to year t-1.

Asset quality is measured as the ratio of non-current assets other than Property, Plant and Equipment to Total Assets.

AQI	=	(1 - (CurrentAssets_t + PPE_t) / TotalAssets_t)	/	(1 - (CurrentAssets_t-1 + PPE_t-1) / TotalAssets_t-1)
	=	(1 - (167.462 + 255.72) / 436.66)	/	(1 - (82.952 + 514.543) / 622.007)
	=	0.030866	/	0.039408
	=	0.7832

4. SGI = Sales Growth Index

Ratio of Revenue in year t to sales in year t-1.

Sales growth is not itself a measure of manipulation. However, growth companies are likely to find themselves under pressure to manipulate in order to keep up appearances.

SGI	=	Sales_t	/	Sales_t-1
	=	Revenue_t	/	Revenue_t-1
	=	175.533	/	240.239
	=	0.7307

5. DEPI = Depreciation Index

Measured as the ratio of the rate of Depreciation, Depletion and Amortization in year t-1 to the corresponding rate in year t.

DEPI greater than 1 indicates that assets are being depreciated at a slower rate. This suggests that the firm might be revising useful asset life assumptions upwards, or adopting a new method that is income friendly.

DEPI	=	(Depreciation_t-1 / (Depreciaton_t-1 + PPE_t-1))	/	(Depreciation_t / (Depreciaton_t + PPE_t))
	=	(26.986 / (26.986 + 514.543))	/	(19.243 / (19.243 + 255.72))
	=	0.049833	/	0.069984
	=	0.7121

Note: If the Depreciation, Depletion and Amortization data is not available, we assume that the depreciation rate is constant and set the Depreciation Index to 1.

6. SGAI = Sales, General and Administrative expenses Index

The ratio of Selling, General, & Admin. Expense(SGA) to Sales in year t relative to year t-1.

SGA expenses index > 1 means that the company is becoming less efficient in generate sales.

SGAI	=	(SGA_t / Sales_t)	/	(SGA_t-1 /Sales_t-1)
	=	(12.317 / 175.533)	/	(13.598 / 240.239)
	=	0.070169	/	0.056602
	=	1.2397

7. LVGI = Leverage Index

The ratio of total debt to Total Assets in year t relative to yeat t-1.

An LVGI > 1 indicates an increase in leverage

LVGI	=	((LTD_t + CurrentLiabilities_t) / TotalAssets_t)	/	((LTD_t-1 + CurrentLiabilities_t-1) / TotalAssets_t-1)
	=	((131.531 + 233.048) / 436.66)	/	((393.787 + 62.203) / 622.007)
	=	0.834926	/	0.733095
	=	1.1389

8. TATA = Total Accruals to Total Assets

Total accruals calculated as the change in working capital accounts other than cash less depreciation.

TATA	=	(IncomefromContinuingOperations_t	-	CashFlowsfromOperations_t)	/	TotalAssets_t
	=	(NetIncome_t - NonOperatingIncome_t	-	CashFlowsfromOperations_t)	/	TotalAssets_t
	=	(-61.601 - -40.608	-	1.436)	/	436.66
	=	-0.051365

An M-Score of equal or less than -1.78 suggests that the company is unlikely to be a manipulator. An M-Score of greater than -1.78 signals that the company is likely to be a manipulator.

American Hotelome Properties REIT LP has a M-score of -3.39 suggests that the company is unlikely to be a manipulator.

Frequently Asked Questions Learn more about Beneish M-Score →

What does a Beneish M-Score of -3.42 mean?

American Hotelome Properties REIT LP (AHOTF) has a Beneish M-Score of -3.42 as of Jun. 30, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on American Hotelome Properties REIT LP and its competitors. According to the industry distribution chart, American Hotelome Properties REIT LP ranks #37 out of 764 companies in the REITs industry, placing it in the top 4.8%.

Is American Hotelome Properties REIT LP's Beneish M-Score too high?

American Hotelome Properties REIT LP's current Beneish M-Score is -3.42. Based on the distribution chart, American Hotelome Properties REIT LP ranks #37 out of 764 companies in the REITs industry, which is in the top quartile — a strong position relative to peers. Overall, American Hotelome Properties REIT LP has a GF Score™ of 33/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.

How does American Hotelome Properties REIT LP's Beneish M-Score compare to HST and RHP?

According to the REITs industry distribution chart, American Hotelome Properties REIT LP ranks #37 out of 764 companies for Beneish M-Score. This places American Hotelome Properties REIT LP in the top 5% of its industry — outperforming the majority of peers. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.

What is a good Beneish M-Score for a REITs company?

A good Beneish M-Score depends on the REITs industry context. However, Beneish M-Score should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.

What does a high Beneish M-Score mean?

A high Beneish M-Score can signal that a stock is expensive relative to its fundamentals. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on American Hotelome Properties REIT LP and its competitors. American Hotelome Properties REIT LP's current Beneish M-Score is -3.42. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is American Hotelome Properties REIT LP stock overvalued right now?

Based on GuruFocus' analysis, American Hotelome Properties REIT LP (AHOTF) is currently considered Modestly Overvalued. The stock's GF Value™ is $0.30, compared to a current price of $0.37 — trading 23.8% above its estimated fair value. The current Beneish M-Score is -3.42. American Hotelome Properties REIT LP's overall GF Score™ is 33/100 with 9 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.

How is Beneish M-Score calculated?

Beneish M-Score is calculated from a company's financial statements. For American Hotelome Properties REIT LP (AHOTF), the current Beneish M-Score is -3.42 as of Jun. 30, 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is American Hotelome Properties REIT LP (AHOTF) Overvalued in 2026?

Based on GuruFocus' analysis, American Hotelome Properties REIT LP stock appears to be overvalued. The current stock price of $0.37 is trading 23.8% above its estimated GF Value™ of $0.30. GuruFocus considers American Hotelome Properties REIT LP to be Modestly Overvalued.

Key valuation signals for AHOTF:

Beneish M-Score: -3.42
GF Value™: $0.30 vs. price of $0.37 (23.8% above fair value)
GF Score™: 33/100 with 9 warning signs

No single metric tells the full story. See the AHOTF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

American Hotelome Properties REIT LP Business Description

Industry Real Estate REITs

Comparable Companies TSXV:RRR.UN HST RHP XPAR:COVH APLE PK TSE:8963 TSE:8985 DRH SHO PEB XHR RLJ SGX:8C8U SVC TSE:3287 SGX:J85 INN XMAD:YATO CLDT

Other Exchanges HOT.U:Canada HOT.UN:Canada

Address 810 - 925 West Georgia Street, Vancouver, BC, CAN, V6C 3L2

Website https://www.ahipreit.com

American Hotel Income Properties REIT LP is a trust that invests in hotel real estate properties in the United States. The company's primary business is owning Premium-Branded hotels, which have franchise agreements with international hotel brands, including Marriott, Hilton, and IHG. It generates revenue from rooms, food, beverages, and other sources. Other revenue is comprised of conference room rentals, parking revenues, and other incidental income.

33GF Score

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$0.37

Price

$0.30

GF Value

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