Guess Beneish M-Score Historical Data
The historical data trend for Guess'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.
Guess Beneish M-Score Chart
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Guess Annual Data
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| Beneish M-Score |
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-2.79 |
-2.14 |
-2.38 |
-2.64 |
-2.34 |
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Guess Quarterly Data
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| Beneish M-Score |
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-2.50 |
-2.34 |
-2.40 |
-2.44 |
-2.51 |
GES vs SFIX, SCVL, CRI: Beneish M-Score Comparison
For the Apparel Retail subindustry, Guess'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.
Guess Beneish M-Score vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Guess's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Guess's Beneish M-Score falls into.
Guess 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 Guess 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 * 0.9993 | + | 0.528 * 1.033 | + | 0.404 * 0.9609 | + | 0.892 * 1.0644 | + | 0.115 * 1.0526 |
| - | 0.172 * SGAI | + | 4.679 * TATA | - | 0.327 * LVGI |
| - | 0.172 * 1.044 | + | 4.679 * -0.017671 | - | 0.327 * 1.0063 |
| = | -2.51 |
* 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 (Oct25) TTM: | Last Year (Oct24) TTM: |
Total Receivables was $408 Mil.
Revenue was 791.427 + 772.937 + 647.801 + 932.252 = $3,144 Mil.
Gross Profit was 335.982 + 328.769 + 258.457 + 411.069 = $1,334 Mil.
Total Current Assets was $1,353 Mil.
Total Assets was $3,006 Mil.
Property, Plant and Equipment(Net PPE) was $1,177 Mil.
Depreciation, Depletion and Amortization(DDA) was $72 Mil.
Selling, General, & Admin. Expense(SGA) was $1,210 Mil.
Total Current Liabilities was $832 Mil.
Long-Term Debt & Capital Lease Obligation was $1,439 Mil.
Net Income was 25.648 + 6.242 + -32.928 + 81.399 = $80 Mil.
Non Operating Income was 17.473 + -0.004 + -3.865 + -25.392 = $-12 Mil.
Cash Flow from Operations was -39.456 + 74.912 + -73.412 + 183.232 = $145 Mil.
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Total Receivables was $383 Mil.
Revenue was 738.518 + 732.56 + 591.943 + 891.05 = $2,954 Mil.
Gross Profit was 321.877 + 319.943 + 248.101 + 404.982 = $1,295 Mil.
Total Current Assets was $1,304 Mil.
Total Assets was $2,795 Mil.
Property, Plant and Equipment(Net PPE) was $1,031 Mil.
Depreciation, Depletion and Amortization(DDA) was $66 Mil.
Selling, General, & Admin. Expense(SGA) was $1,089 Mil.
Total Current Liabilities was $849 Mil.
Long-Term Debt & Capital Lease Obligation was $1,249 Mil.
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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) |
| = | (407.778 / 3144.417) | / | (383.367 / 2954.071) |
| = | 0.129683 | / | 0.129776 |
| | = | 0.9993 |
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) |
| = | (1294.903 / 2954.071) | / | (1334.277 / 3144.417) |
| = | 0.438345 | / | 0.424332 |
| | = | 1.033 |
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 - (1353.21 + 1177.383) / 3006.496) | / | (1 - (1303.75 + 1030.546) / 2794.661) |
| = | 0.158292 | / | 0.16473 |
| | = | 0.9609 |
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 |
| = | 3144.417 | / | 2954.071 |
| | = | 1.0644 |
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)) |
| = | (66.404 / (66.404 + 1030.546)) | / | (71.842 / (71.842 + 1177.383)) |
| = | 0.060535 | / | 0.057509 |
| | = | 1.0526 |
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) |
| = | (1209.605 / 3144.417) | / | (1088.518 / 2954.071) |
| = | 0.384683 | / | 0.368481 |
| | = | 1.044 |
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) |
| = | ((1439.385 + 831.906) / 3006.496) | / | ((1249.353 + 848.783) / 2794.661) |
| = | 0.755461 | / | 0.750766 |
| | = | 1.0063 |
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 |
| = | (80.361 - -11.788 | - | 145.276) | / | 3006.496 |
| | = | -0.017671 |
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.
Guess has a M-score of -2.51 suggests that the company is unlikely to be a manipulator.
Guess Business Description
Address
Strada Regina 44, Bioggio, CHE, CH-6934
Guess Inc designs, markets, distributes and licenses lifestyle collections of contemporary apparel and accessories for men, women and children that reflect the American lifestyle and European fashion sensibilities. The lines include full collections of clothing, including jeans, pants, skirts, dresses, active wear, shorts, blouses, shirts, jackets, knitwear, outerwear and intimate apparel. Its apparel is marketed under numerous trademarks, including GUESS, GUESS?, GUESS U.S.A., GUESS JEANS, GUESS? and Triangle Design, MARCIANO, Question Mark and Triangle Design, a stylized G and a stylized M, GUESS Kids, Baby GUESS, YES, G by GUESS (GbG), GUESS by MARCIANO and Gc.
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