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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 -3.76 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for 1957. (Hospitality)'s Beneish M-Score or its related term are showing as below:
HKSE:08495'
s Beneish M-Score Range Over the Past 10 Years
Min: -4.32 Med: -3.78 Max: -2.29
Current: -3.76
During the past 11 years, the highest Beneish M-Score of 1957. (Hospitality) was -2.29. The lowest was -4.32. And the median was -3.78.
1957. (Hospitality) Beneish M-Score Historical Data
* Premium members only.
The historical data trend for 1957. (Hospitality)'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.
HKSE:08495 vs MCD, SBUX, YUM: Beneish M-Score Comparison
For the Restaurants subindustry, 1957. (Hospitality)'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.
1957. (Hospitality) Beneish M-Score vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, 1957. (Hospitality)'s Beneish M-Score distribution charts can be found below:
* The bar in red indicates where 1957. (Hospitality)'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 1957. (Hospitality) 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 * 1.0812
+
0.528 * 1.0175
+
0.404 * 1.2686
+
0.892 * 0.9252
+
0.115 * 0.8916
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 0.846
+
4.679 * -0.307884
-
0.327 * 0.9506
=
-3.76
* 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))
=
(89.237 / (89.237 + 175.039))
/
(74.494 / (74.494 + 122.208))
=
0.337666
/
0.378715
=
0.8916
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
=
(-1.008 - 0
-
75.919)
/
249.857
=
-0.307884
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.
1957. (Hospitality) has a M-score of -3.76 suggests that the company is unlikely to be a manipulator.
1957. (Hospitality) (HKSE:08495) has a Beneish M-Score of -3.76 as of Aug. 12, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on 1957. (Hospitality) and its competitors. According to the industry distribution chart, 1957. (Hospitality) ranks #37 out of 357 companies in the Restaurants industry, placing it in the top 10.4%.
Is 1957. (Hospitality)'s Beneish M-Score too high?
1957. (Hospitality)'s current Beneish M-Score is -3.76. Based on the distribution chart, 1957. (Hospitality) ranks #37 out of 357 companies in the Restaurants industry, which is in the top quartile — a strong position relative to peers. Overall, 1957. (Hospitality) has a GF Score™ of 46/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does 1957. (Hospitality)'s Beneish M-Score compare to MCD and SBUX?
According to the Restaurants industry distribution chart, 1957. (Hospitality) ranks #37 out of 357 companies for Beneish M-Score. This places 1957. (Hospitality) in the top 10% 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 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 1957. (Hospitality) and its competitors. 1957. (Hospitality)'s current Beneish M-Score is -3.76. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is 1957. (Hospitality) stock overvalued right now?
Based on GuruFocus' analysis, 1957. (Hospitality) (HKSE:08495) is currently considered Fairly Valued. The stock's GF Value™ is HK$0.21, compared to a current price of HK$0.22 — trading 2.4% above its estimated fair value. The current Beneish M-Score is -3.76. 1957. (Hospitality)'s overall GF Score™ is 46/100 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 1957. (Hospitality) (HKSE:08495), the current Beneish M-Score is -3.76 as of Aug. 12, 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 1957. (Hospitality) (HKSE:08495) Overvalued in 2026?
Based on GuruFocus' analysis, 1957. (Hospitality) stock appears to be overvalued.
The current stock price of HK$0.22 is trading 2.4% above its estimated GF Value™ of HK$0.21.
GuruFocus considers 1957. (Hospitality) to be Fairly Valued.
Key valuation signals for HKSE:08495:
Beneish M-Score: -3.76
GF Value™: HK$0.21 vs. price of HK$0.22 (2.4% above fair value)
No single metric tells the full story. See the HKSE:08495 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
1957 & Co. (Hospitality) Ltd is an investment holding company. The company principally engaged in operation of restaurants and catering management and consultancy services in Hong Kong. The Group will align its business development with three core pillars the restaurant operations; the catering management, consultancy and sub-franchise services; and the development and sale of food and beverage products through retail and online channels. The company has two segments operation of restaurants and provision of catering management and consultancy services. the company generates majority of revenue from Operation of restaurants and sales of merchandise segment. It is mainly derived from customers in Hong Kong, Macau and the PRC.
46GF Score
Get the complete analysis for HKSE:08495
Beneish M-Score is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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