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 -3.47 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for Park Hotels & Resorts's Beneish M-Score or its related term are showing as below:
FRA:HIP'
s Beneish M-Score Range Over the Past 10 Years
Min: -5.95 Med: -2.44 Max: 2.74
Current: -3.47
During the past 13 years, the highest Beneish M-Score of Park Hotels & Resorts was 2.74. The lowest was -5.95. And the median was -2.44.
Park Hotels & Resorts Beneish M-Score Related Terms
Park Hotels & Resorts Beneish M-Score Historical Data
* Premium members only.
The historical data trend for Park Hotels & Resorts'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.
FRA:HIP vs DRH, SHO, PEB: Beneish M-Score Comparison
For the REIT - Hotel & Motel subindustry, Park Hotels & Resorts'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.
Park Hotels & Resorts Beneish M-Score vs REITs Industry
For the REITs industry and Real Estate sector, Park Hotels & Resorts's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Park Hotels & Resorts's Beneish M-Score falls into.
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 Park Hotels & Resorts 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 * 0.1524
+
0.528 * 0.9772
+
0.404 * 1.2356
+
0.892 * 0.9067
+
0.115 * 0.7649
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 1.0515
+
4.679 * -0.051084
-
0.327 * 0.9748
=
-3.53
* 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.
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.
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))
=
(242.119 / (242.119 + 6940.275))
/
(284.808 / (284.808 + 6177.83))
=
0.03371
/
0.04407
=
0.7649
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
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
=
(-183.522 - -163.819
-
318.689)
/
6624.17
=
-0.051084
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.
Park Hotels & Resorts has a M-score of -3.53 suggests that the company is unlikely to be a manipulator.
Park Hotels & Resorts (FRA:HIP) has a Beneish M-Score of -3.47 as of Jun. 25, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Park Hotels & Resorts and its competitors. According to the industry distribution chart, Park Hotels & Resorts ranks #30 out of 765 companies in the REITs industry, placing it in the top 3.9%.
Is Park Hotels & Resorts' Beneish M-Score too high?
Park Hotels & Resorts' current Beneish M-Score is -3.47. Based on the distribution chart, Park Hotels & Resorts ranks #30 out of 765 companies in the REITs industry, which is in the top quartile — a strong position relative to peers. Overall, Park Hotels & Resorts has a GF Score™ of 72/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Park Hotels & Resorts' Beneish M-Score compare to DRH and SHO?
According to the REITs industry distribution chart, Park Hotels & Resorts ranks #30 out of 765 companies for Beneish M-Score. This places Park Hotels & Resorts in the top 4% 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 Park Hotels & Resorts and its competitors. Park Hotels & Resorts's current Beneish M-Score is -3.47. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Park Hotels & Resorts stock overvalued right now?
Based on GuruFocus' analysis, Park Hotels & Resorts (FRA:HIP) is currently considered Fairly Valued. The stock's GF Value™ is €11.93, compared to a current price of €12.50 — trading 4.8% above its estimated fair value. The current Beneish M-Score is -3.47. Park Hotels & Resorts' overall GF Score™ is 72/100 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 Park Hotels & Resorts (FRA:HIP), the current Beneish M-Score is -3.47 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 Park Hotels & Resorts (FRA:HIP) Overvalued in 2026?
Based on GuruFocus' analysis, Park Hotels & Resorts stock appears to be overvalued.
The current stock price of €12.50 is trading 4.8% above its estimated GF Value™ of €11.93.
GuruFocus considers Park Hotels & Resorts to be Fairly Valued.
Key valuation signals for FRA:HIP:
Beneish M-Score: -3.47
GF Value™: €11.93 vs. price of €12.50 (4.8% above fair value)
No single metric tells the full story. See the FRA:HIP stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Park Hotels & Resorts owns upper-upscale and luxury hotels, with 21,042 rooms across 33 hotels in the United States. Park also has interests through joint ventures in another 1,712 rooms in two US hotels. Park was spun out of Hilton Worldwide Holdings at the start of 2017, so most of its hotels are still under the Hilton brand. The company has sold all its international hotels and many of its lower-quality US hotels to focus on high-quality assets in domestic gateway markets.
72GF Score
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