CMPGF (Compass Group) Beneish M-Score: -2.47 (As of Jun. 25, 2026)


CMPGF Compass Group PLC CMPGF
88 GF Score
Price $32.65
GF Value $40.48
Valuation Modestly Undervalued
! 4 Warning Signs
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What is Compass Group Beneish M-Score?

Compass Group CMPGF +0.06% 88 Beneish M-Score is -2.47 as of Jun. 25, 2026. GuruFocus rates CMPGF with a GF Score™ of 88/100 and a GF Value™ of $40.48 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 357 Restaurants companies, Compass Group ranks worse than 73.11% 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 -2.47 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

CMPGF' s Beneish M-Score Range Over the Past 10 Years
Min: -2.84   Med: -2.59   Max: -2.31
Current: -2.47

During the past 13 years, the highest Beneish M-Score of Compass Group was -2.31. The lowest was -2.84. And the median was -2.59.

Compass Group Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Compass Group'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.

Compass Group Beneish M-Score Chart

Compass Group Annual Data
Trend Sep16 Sep17 Sep18 Sep19 Sep20 Sep21 Sep22 Sep23 Sep24 Sep25
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only -2.60 -2.31 -2.54 -2.71 -2.47

Compass Group Semi-Annual Data
Sep16 Mar17 Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Mar25 Sep25 Mar26
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 -2.71 0.00 -2.47 0.00

CMPGF vs MCD, SBUX, CMG: Beneish M-Score Comparison

For the Restaurants subindustry, Compass Group'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.

Compass Group Beneish M-Score vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Compass Group's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Compass Group's Beneish M-Score falls into.


CMPGF
88GF Score
Compass Group PLC CMPGF
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Compass Group 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 Compass Group 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 * 1.0101+0.528 * 0.9923+0.404 * 1.0182+0.892 * 1.0969+0.115 * 1.0053
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 0+4.679 * -0.056073-0.327 * 0.9964
=-2.47

* 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 (Sep25) TTM:Last Year (Sep24) TTM:
Total Receivables was $6,006 Mil.
Revenue was $46,070 Mil.
Gross Profit was $15,393 Mil.
Total Current Assets was $7,793 Mil.
Total Assets was $26,715 Mil.
Property, Plant and Equipment(Net PPE) was $2,946 Mil.
Depreciation, Depletion and Amortization(DDA) was $852 Mil.
Selling, General, & Admin. Expense(SGA) was $0 Mil.
Total Current Liabilities was $10,665 Mil.
Long-Term Debt & Capital Lease Obligation was $5,611 Mil.
Net Income was $1,868 Mil.
Gross Profit was $0 Mil.
Cash Flow from Operations was $3,366 Mil.
 Total Receivables was $5,421 Mil.
Revenue was $42,002 Mil.
Gross Profit was $13,926 Mil.
Total Current Assets was $7,493 Mil.
Total Assets was $24,349 Mil.
Property, Plant and Equipment(Net PPE) was $2,555 Mil.
Depreciation, Depletion and Amortization(DDA) was $744 Mil.
Selling, General, & Admin. Expense(SGA) was $11 Mil.
Total Current Liabilities was $10,072 Mil.
Long-Term Debt & Capital Lease Obligation was $4,816 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)
=(6006 / 46070) / (5421 / 42002)
=0.130367 / 0.129065
=1.0101

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)
=(13926 / 42002) / (15393 / 46070)
=0.331556 / 0.334122
=0.9923

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 - (7793 + 2946) / 26715) / (1 - (7493 + 2555) / 24349)
=0.598016 / 0.587334
=1.0182

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
=46070 / 42002
=1.0969

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))
=(744 / (744 + 2555)) / (852 / (852 + 2946))
=0.225523 / 0.224329
=1.0053

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)
=(0 / 46070) / (11 / 42002)
=0 / 0.000262
=0

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)
=((5611 + 10665) / 26715) / ((4816 + 10072) / 24349)
=0.609246 / 0.611442
=0.9964

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
=(1868 - 0 - 3366) / 26715
=-0.056073

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.

Compass Group has a M-score of -2.47 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 -2.47 mean?
Compass Group (CMPGF) has a Beneish M-Score of -2.47 as of Jun. 25, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Compass Group and its competitors. According to the industry distribution chart, Compass Group ranks #261 out of 357 companies in the Restaurants industry, placing it in the top 73.1%.
Is Compass Group's Beneish M-Score too high?
Compass Group's current Beneish M-Score is -2.47. Based on the distribution chart, Compass Group ranks #261 out of 357 companies in the Restaurants industry, which is below the industry midpoint. Overall, Compass Group has a GF Score™ of 88/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Compass Group's Beneish M-Score compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Compass Group ranks #261 out of 357 companies for Beneish M-Score. This places Compass Group 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 Restaurants company?
A good Beneish M-Score depends on the Restaurants 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 Compass Group and its competitors. Compass Group's current Beneish M-Score is -2.47. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Compass Group stock overvalued right now?
Based on GuruFocus' analysis, Compass Group (CMPGF) is currently considered Modestly Undervalued. The stock's GF Value™ is $40.48, compared to a current price of $32.65 — trading 19.3% below its estimated fair value. The current Beneish M-Score is -2.47. Compass Group's overall GF Score™ is 88/100 with 4 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 Compass Group (CMPGF), the current Beneish M-Score is -2.47 as of Jun. 25, 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 Compass Group (CMPGF) Overvalued in 2026?

Based on GuruFocus' analysis, Compass Group stock appears to be undervalued. The current stock price of $32.65 is trading 19.3% below its estimated GF Value™ of $40.48. GuruFocus considers Compass Group to be Modestly Undervalued.

Key valuation signals for CMPGF:

  • Beneish M-Score: -2.47
  • GF Value™: $40.48 vs. price of $32.65 (19.3% below fair value)
  • GF Score™: 88/100 with 4 warning signs

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

Compass Group Business Description

Address Guildford Street, Compass House, Chertsey, Surrey, GBR, KT16 9BQ
Compass Group is the largest foodservice company globally, operating in 30 countries and generating annual sales exceeding $30 billion. Compass' model is to operate on-premises catering facilities, rather than centralized industrial kitchens. Foodservice is Compass' focus and contributes more than 85% of revenue. Compass also has its own group purchasing organization, Foodbuy, which is responsible for over $30 billion in annual spending in the US. The company also provides premium support services to clients.
88GF Score

Get the complete analysis for CMPGF

Beneish M-Score is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$32.65
Price
$40.48
GF Value