Luckin CoffeeLTS:0A6U 83 Beneish M-Score is -2.07 as of Jul. 07, 2026. GuruFocus rates LTS:0A6U with a GF Score™ of 83/100 and a GF Value™ of $20.29 (Significantly Undervalued). The stock has 1 warning sign investors should review. Among 354 Restaurants companies, Luckin Coffee ranks worse than 88.7% 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 -2.07 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for Luckin Coffee's Beneish M-Score or its related term are showing as below:
LTS:0A6U'
s Beneish M-Score Range Over the Past 10 Years
Min: -7.9 Med: -2 Max: 72.15
Current: -2.07
During the past 9 years, the highest Beneish M-Score of Luckin Coffee was 72.15. The lowest was -7.90. And the median was -2.00.
Luckin Coffee Beneish M-Score Related Terms
Luckin Coffee Beneish M-Score Historical Data
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The historical data trend for Luckin Coffee'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.
LTS:0A6U vs EAT, CAVA, BROS: Beneish M-Score Comparison
For the Restaurants subindustry, Luckin Coffee'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.
Luckin Coffee Beneish M-Score vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, Luckin Coffee's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Luckin Coffee'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 Luckin Coffee 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 * 1.4066
+
0.528 * 0.9113
+
0.404 * 1.0448
+
0.892 * 1.4438
+
0.115 * 1.0079
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 0.9516
+
4.679 * -0.071417
-
0.327 * 1.0223
=
-2.07
* 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))
=
(175.787 / (175.787 + 1528.938))
/
(237.016 / (237.016 + 2079.558))
=
0.103118
/
0.102313
=
1.0079
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
=
(500.624 - -10.912
-
841.987)
/
4627.093
=
-0.071417
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.
Luckin Coffee has a M-score of -2.07 suggests that the company is unlikely to be a manipulator.
Luckin Coffee (LTS:0A6U) has a Beneish M-Score of -2.07 as of Jul. 07, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Luckin Coffee and its competitors. According to the industry distribution chart, Luckin Coffee ranks #314 out of 354 companies in the Restaurants industry, placing it in the top 88.7%.
Is Luckin Coffee's Beneish M-Score too high?
Luckin Coffee's current Beneish M-Score is -2.07. Based on the distribution chart, Luckin Coffee ranks #314 out of 354 companies in the Restaurants industry, which is in the bottom quartile relative to peers. Overall, Luckin Coffee has a GF Score™ of 83/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Luckin Coffee's Beneish M-Score compare to EAT and CAVA?
According to the Restaurants industry distribution chart, Luckin Coffee ranks #314 out of 354 companies for Beneish M-Score. This places Luckin Coffee 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 Luckin Coffee and its competitors. Luckin Coffee's current Beneish M-Score is -2.07. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Luckin Coffee stock overvalued right now?
Based on GuruFocus' analysis, Luckin Coffee (LTS:0A6U) is currently considered Significantly Undervalued. The stock's GF Value™ is $20.29, compared to a current price of $12.54 — trading 38.2% below its estimated fair value. The current Beneish M-Score is -2.07. Luckin Coffee's overall GF Score™ is 83/100 with 1 warning sign 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 Luckin Coffee (LTS:0A6U), the current Beneish M-Score is -2.07 as of Jul. 07, 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 Luckin Coffee (LTS:0A6U) Overvalued in 2026?
Based on GuruFocus' analysis, Luckin Coffee stock appears to be undervalued.
The current stock price of $12.54 is trading 38.2% below its estimated GF Value™ of $20.29.
GuruFocus considers Luckin Coffee to be Significantly Undervalued.
Key valuation signals for LTS:0A6U:
Beneish M-Score: -2.07
GF Value™: $20.29 vs. price of $12.54 (38.2% below fair value)
No single metric tells the full story. See the LTS:0A6U stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Luckin Coffee Inc operates a coffee network in China, providing retail services for freshly brewed drinks and pre-made food and beverage items. Its technology-driven model is built on mobile apps and a store network, offering a cashier-less purchase experience with features such as store selection, advance ordering, multiple payment options, and real-time order tracking. The company mainly operates self-operated pick-up stores in high-demand locations, enabling rapid and cost-efficient expansion, and also uses partnership and franchise models. It offers multiple products, including coffee, tea drinks, snacks, and light meals, with recipes tailored to local preferences, supported by sourcing and proprietary technology for operations and supply chain management.
83GF Score
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