CCCHF (City Chic Collective) Beneish M-Score: -2.40 (As of Jun. 24, 2026)


What is City Chic Collective Beneish M-Score?

City Chic Collective CCCHF Beneish M-Score is -2.40 as of Jun. 24, 2026. The stock has 4 warning signs investors should review. Among 1,087 Retail - Cyclical companies, City Chic Collective ranks worse than 63.66% 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 -2.4 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

The historical rank and industry rank for City Chic Collective's Beneish M-Score or its related term are showing as below:

CCCHF' s Beneish M-Score Range Over the Past 10 Years
Min: -5.5   Med: -2.62   Max: 0.33
Current: -2.4

During the past 13 years, the highest Beneish M-Score of City Chic Collective was 0.33. The lowest was -5.50. And the median was -2.62.


City Chic Collective Beneish M-Score Historical Data

* Premium members only.

The historical data trend for City Chic Collective'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.

City Chic Collective Beneish M-Score Chart

City Chic Collective Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only -2.17 -0.67 -4.79 -5.50 -2.40

City Chic Collective Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Beneish M-Score Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.00 -5.50 0.00 -2.40 0.00

CCCHF vs TJX, ROST, BURL: Beneish M-Score Comparison

For the Apparel Retail subindustry, City Chic Collective'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.


City Chic Collective Beneish M-Score vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, City Chic Collective's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where City Chic Collective's Beneish M-Score falls into.



City Chic Collective 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 City Chic Collective for today is based on a combination of the following eight different indices:

M=-4.84+0.92 * DSRI+0.528 * GMI+0.404 * AQI+0.892 * SGI+0.115 * DEPI
=-4.84+0.92 * 0.6545+0.528 * 0.9435+0.404 * 1.546+0.892 * 1.0054+0.115 * 1.0809
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 0.7579+4.679 * 0.018075-0.327 * 0.8613
=-2.42

* 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.

This Year (Jun25) TTM:Last Year (Jun24) TTM:
Total Receivables was $2.90 Mil.
Revenue was $87.86 Mil.
Gross Profit was $40.18 Mil.
Total Current Assets was $26.89 Mil.
Total Assets was $68.38 Mil.
Property, Plant and Equipment(Net PPE) was $19.85 Mil.
Depreciation, Depletion and Amortization(DDA) was $9.65 Mil.
Selling, General, & Admin. Expense(SGA) was $22.97 Mil.
Total Current Liabilities was $30.19 Mil.
Long-Term Debt & Capital Lease Obligation was $13.64 Mil.
Net Income was $-3.60 Mil.
Gross Profit was $-0.20 Mil.
Cash Flow from Operations was $-4.65 Mil.
Total Receivables was $4.41 Mil.
Revenue was $87.39 Mil.
Gross Profit was $37.71 Mil.
Total Current Assets was $49.53 Mil.
Total Assets was $93.58 Mil.
Property, Plant and Equipment(Net PPE) was $24.89 Mil.
Depreciation, Depletion and Amortization(DDA) was $13.62 Mil.
Selling, General, & Admin. Expense(SGA) was $30.15 Mil.
Total Current Liabilities was $50.37 Mil.
Long-Term Debt & Capital Lease Obligation was $19.27 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)
=(2.902 / 87.86) / (4.41 / 87.388)
=0.03303 / 0.050465
=0.6545

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)
=(37.708 / 87.388) / (40.181 / 87.86)
=0.431501 / 0.45733
=0.9435

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 - (26.889 + 19.848) / 68.381) / (1 - (49.529 + 24.894) / 93.582)
=0.316521 / 0.20473
=1.546

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
=87.86 / 87.388
=1.0054

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))
=(13.617 / (13.617 + 24.894)) / (9.649 / (9.649 + 19.848))
=0.353587 / 0.327118
=1.0809

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)
=(22.971 / 87.86) / (30.147 / 87.388)
=0.26145 / 0.344979
=0.7579

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)
=((13.639 + 30.189) / 68.381) / ((19.272 + 50.37) / 93.582)
=0.640938 / 0.744182
=0.8613

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
=(-3.604 - -0.195 - -4.645) / 68.381
=0.018075

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.

City Chic Collective has a M-score of -2.42 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 -2.40 mean?
City Chic Collective (CCCHF) has a Beneish M-Score of -2.40 as of Jun. 24, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on City Chic Collective and its competitors. According to the industry distribution chart, City Chic Collective ranks #692 out of 1087 companies in the Retail - Cyclical industry, placing it in the top 63.7%.
Is City Chic Collective's Beneish M-Score too high?
City Chic Collective's current Beneish M-Score is -2.40. Based on the distribution chart, City Chic Collective ranks #692 out of 1087 companies in the Retail - Cyclical industry, which is below the industry midpoint.
How does City Chic Collective's Beneish M-Score compare to TJX and ROST?
According to the Retail - Cyclical industry distribution chart, City Chic Collective ranks #692 out of 1087 companies for Beneish M-Score. This places City Chic Collective in the lower half of its industry. 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 Retail - Cyclical company?
A good Beneish M-Score depends on the Retail - Cyclical 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 City Chic Collective and its competitors. City Chic Collective's current Beneish M-Score is -2.40. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is City Chic Collective stock overvalued right now?
City Chic Collective (CCCHF) has a current Beneish M-Score of -2.40. The stock's GF Value™ is $0.13, compared to a current price of $0.05 — trading 61.5% below its estimated fair value. The current Beneish M-Score is -2.40. 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 City Chic Collective (CCCHF), the current Beneish M-Score is -2.40 as of Jun. 24, 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.

City Chic Collective Business Description

Other Exchanges CCX:Australia
Address 151 - 163 Wyndham Street, Alexandria, Sydney, NSW, AUS, 2015
City Chic Collective Ltd is a retailer specializing in plus-size women's apparel, footwear, and accessories. It is organised into one operating segment, being fashion retail. The group's geographical segments are the Asia Pacific (APAC) and the Americas. It derives key revenue from the APAC region, which involves the current operations in Australia and New Zealand. Both regions are serviced by stores and a website.