CSSEQ (Chicken Soup for the Soul Entertainment) Beneish M-Score: 0.00 (As of Jun. 25, 2026)


CSSEQ Chicken Soup for the Soul Entertainment Inc CSSEQ
12 GF Score
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What is Chicken Soup for the Soul Entertainment Beneish M-Score?

Chicken Soup for the Soul Entertainment CSSEQ -99.00% 12 Beneish M-Score is 0.00 as of Jun. 25, 2026. GuruFocus rates CSSEQ with a GF Score™ of 12/100.

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.

The historical rank and industry rank for Chicken Soup for the Soul Entertainment's Beneish M-Score or its related term are showing as below:

During the past 8 years, the highest Beneish M-Score of Chicken Soup for the Soul Entertainment was 0.00. The lowest was 0.00. And the median was 0.00.

Chicken Soup for the Soul Entertainment Beneish M-Score Historical Data

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The historical data trend for Chicken Soup for the Soul Entertainment'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.

Chicken Soup for the Soul Entertainment Beneish M-Score Chart

Chicken Soup for the Soul Entertainment Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23
Beneish M-Score
Get a 7-Day Free Trial -1.11 -3.35 -2.01 -1.51 -7.87

Chicken Soup for the Soul Entertainment Quarterly Data
Jun19 Sep19 Dec19 Mar20 Jun20 Sep20 Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24
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 -1.23 -1.47 -3.68 -7.87 -6.72

CSSEQ vs UMAX, NFLX, DIS: Beneish M-Score Comparison

For the Entertainment subindustry, Chicken Soup for the Soul Entertainment'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.

Chicken Soup for the Soul Entertainment Beneish M-Score vs Media - Diversified Industry

For the Media - Diversified industry and Communication Services sector, Chicken Soup for the Soul Entertainment's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Chicken Soup for the Soul Entertainment's Beneish M-Score falls into.


CSSEQ
12GF Score
Chicken Soup for the Soul Entertainment Inc CSSEQ
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Chicken Soup for the Soul Entertainment 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 Chicken Soup for the Soul Entertainment 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 * 1.4468+0.528 * -1.0929+0.404 * 0.6982+0.892 * 0.6369+0.115 * 1.1858
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1.2802+4.679 * -0.556531-0.327 * 2.4459
=-6.72

* 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 (Mar24) TTM:Last Year (Mar23) TTM:
Total Receivables was $138.2 Mil.
Revenue was 27.396 + 39.174 + 65.724 + 79.91 = $212.2 Mil.
Gross Profit was -0.991 + -38.904 + -0.166 + 14.624 = $-25.4 Mil.
Total Current Assets was $151.4 Mil.
Total Assets was $414.1 Mil.
Property, Plant and Equipment(Net PPE) was $33.3 Mil.
Depreciation, Depletion and Amortization(DDA) was $101.9 Mil.
Selling, General, & Admin. Expense(SGA) was $68.4 Mil.
Total Current Liabilities was $246.3 Mil.
Long-Term Debt & Capital Lease Obligation was $574.4 Mil.
Net Income was -48.7 + -96.749 + -429.793 + -40.409 = $-615.7 Mil.
Non Operating Income was 0.475 + -5.266 + -373.767 + 1.095 = $-377.5 Mil.
Cash Flow from Operations was -0.503 + -1.914 + 0.521 + -5.846 = $-7.7 Mil.
 Total Receivables was $149.9 Mil.
Revenue was 109.599 + 113.575 + 72.392 + 37.637 = $333.2 Mil.
Gross Profit was 13.293 + 12.082 + 12.236 + 6.04 = $43.7 Mil.
Total Current Assets was $167.2 Mil.
Total Assets was $884.2 Mil.
Property, Plant and Equipment(Net PPE) was $15.4 Mil.
Depreciation, Depletion and Amortization(DDA) was $129.6 Mil.
Selling, General, & Admin. Expense(SGA) was $83.8 Mil.
Total Current Liabilities was $199.8 Mil.
Long-Term Debt & Capital Lease Obligation was $516.7 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)
=(138.156 / 212.204) / (149.939 / 333.203)
=0.651053 / 0.449993
=1.4468

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)
=(43.651 / 333.203) / (-25.437 / 212.204)
=0.131004 / -0.119871
=-1.0929

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 - (151.353 + 33.316) / 414.076) / (1 - (167.164 + 15.43) / 884.206)
=0.554021 / 0.793494
=0.6982

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
=212.204 / 333.203
=0.6369

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))
=(129.642 / (129.642 + 15.43)) / (101.911 / (101.911 + 33.316))
=0.893639 / 0.753629
=1.1858

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)
=(68.358 / 212.204) / (83.84 / 333.203)
=0.322133 / 0.251618
=1.2802

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)
=((574.429 + 246.31) / 414.076) / ((516.748 + 199.78) / 884.206)
=1.982097 / 0.810363
=2.4459

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
=(-615.651 - -377.463 - -7.742) / 414.076
=-0.556531

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.

Chicken Soup for the Soul Entertainment has a M-score of -6.72 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 0.00 mean?
Chicken Soup for the Soul Entertainment (CSSEQ) has a Beneish M-Score of 0.00 as of Jun. 25, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Chicken Soup for the Soul Entertainment and its competitors.
Is Chicken Soup for the Soul Entertainment's Beneish M-Score too high?
Chicken Soup for the Soul Entertainment's current Beneish M-Score is 0.00. Overall, Chicken Soup for the Soul Entertainment has a GF Score™ of 12/100, reflecting its overall financial health beyond just this single metric.
How does Chicken Soup for the Soul Entertainment's Beneish M-Score compare to UMAX and NFLX?
Chicken Soup for the Soul Entertainment's Beneish M-Score of 0.00 can be compared against companies in the Media - Diversified 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 Media - Diversified company?
A good Beneish M-Score depends on the Media - Diversified 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 Chicken Soup for the Soul Entertainment and its competitors. Chicken Soup for the Soul Entertainment's current Beneish M-Score is 0.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Chicken Soup for the Soul Entertainment stock overvalued right now?
Chicken Soup for the Soul Entertainment (CSSEQ) has a current Beneish M-Score of 0.00. The current Beneish M-Score is 0.00. Chicken Soup for the Soul Entertainment's overall GF Score™ is 12/100. 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 Chicken Soup for the Soul Entertainment (CSSEQ), the current Beneish M-Score is 0.00 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.

Chicken Soup for the Soul Entertainment Business Description

Other Exchanges CSSPQ.PFD:USA
Address 132 East Putman Avenue, Floor 2W, Cos Cob, CT, USA, 06807
Chicken Soup for the Soul Entertainment Inc provides premium content to value-conscious consumers. It is the largest advertising-supported video-on-demand companies in the US, with three flagship AVOD streaming services: Redbox, Crackle, and Chicken Soup for the Soul. In addition, the company operates Redbox Free Live TV, a free ad-supported streaming television service (FAST), with nearly 180 FAST channels as well as a transaction video on demand service, and a network of approximately 29,000 kiosks across the US for DVD rentals. To provide original and exclusive content to its viewers, the company creates, acquires, and distributes films and TV series through its Screen Media and Chicken Soup for the Soul TV Group subsidiaries.
12GF Score

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

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