LUCK (Lucky Strike Entertainment) Beneish M-Score: -2.60 (As of Jun. 24, 2026)


LUCK Lucky Strike Entertainment Corp LUCK
70 GF Score
Price $7.65
GF Value $13.59
Valuation Possible Value Trap
! 5 Warning Signs
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What is Lucky Strike Entertainment Beneish M-Score?

Lucky Strike Entertainment LUCK -0.65% 70 Beneish M-Score is -2.60 as of Jun. 24, 2026. GuruFocus rates LUCK with a GF Score™ of 70/100 and a GF Value™ of $13.59 (Possible Value Trap). The stock has 5 warning signs investors should review. Among 823 Travel & Leisure companies, Lucky Strike Entertainment ranks worse than 52.73% 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 -2.6 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

The historical rank and industry rank for Lucky Strike Entertainment's Beneish M-Score or its related term are showing as below:

LUCK' s Beneish M-Score Range Over the Past 10 Years
Min: -2.98   Med: -2.64   Max: -1.66
Current: -2.6

During the past 6 years, the highest Beneish M-Score of Lucky Strike Entertainment was -1.66. The lowest was -2.98. And the median was -2.64.


Lucky Strike Entertainment Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Lucky Strike 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.

Lucky Strike Entertainment Beneish M-Score Chart

Lucky Strike Entertainment Annual Data
Trend Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Beneish M-Score
Get a 7-Day Free Trial 0.00 -2.45 -2.98 -1.66 -2.74

Lucky Strike Entertainment Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 -2.60 -2.74 -2.67 -2.82 -2.60

LUCK vs TRON, JOUT, PRKS: Beneish M-Score Comparison

For the Leisure subindustry, Lucky Strike 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.


Lucky Strike Entertainment Beneish M-Score vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Lucky Strike Entertainment's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Lucky Strike Entertainment's Beneish M-Score falls into.


LUCK
70GF Score
Lucky Strike Entertainment Corp LUCK
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Lucky Strike 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 Lucky Strike 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 * 1.1457+0.528 * 1.1119+0.404 * 0.977+0.892 * 1.0494+0.115 * 1.1844
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 0.9229+4.679 * -0.076983-0.327 * 1.0577
=-2.60

* 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 (Mar26) TTM:Last Year (Mar25) TTM:
Total Receivables was $7 Mil.
Revenue was 342.231 + 306.861 + 292.278 + 301.182 = $1,243 Mil.
Gross Profit was 134.886 + 105.357 + 97.273 + 93.726 = $431 Mil.
Total Current Assets was $120 Mil.
Total Assets was $3,266 Mil.
Property, Plant and Equipment(Net PPE) was $2,109 Mil.
Depreciation, Depletion and Amortization(DDA) was $136 Mil.
Selling, General, & Admin. Expense(SGA) was $143 Mil.
Total Current Liabilities was $240 Mil.
Long-Term Debt & Capital Lease Obligation was $2,737 Mil.
Net Income was 16.851 + -12.656 + -13.798 + -74.716 = $-84 Mil.
Non Operating Income was 6.23 + 17.581 + -2.779 + 7.785 = $29 Mil.
Cash Flow from Operations was 74.197 + 48.064 + -6.408 + 22.454 = $138 Mil.
Total Receivables was $6 Mil.
Revenue was 339.882 + 300.074 + 260.195 + 283.868 = $1,184 Mil.
Gross Profit was 144.07 + 123.279 + 86.001 + 103.559 = $457 Mil.
Total Current Assets was $128 Mil.
Total Assets was $3,196 Mil.
Property, Plant and Equipment(Net PPE) was $2,029 Mil.
Depreciation, Depletion and Amortization(DDA) was $157 Mil.
Selling, General, & Admin. Expense(SGA) was $147 Mil.
Total Current Liabilities was $202 Mil.
Long-Term Debt & Capital Lease Obligation was $2,552 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)
=(7.33 / 1242.552) / (6.096 / 1184.019)
=0.005899 / 0.005149
=1.1457

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)
=(456.909 / 1184.019) / (431.242 / 1242.552)
=0.385897 / 0.347062
=1.1119

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 - (120.117 + 2108.999) / 3266.213) / (1 - (128.386 + 2028.732) / 3195.717)
=0.317523 / 0.324997
=0.977

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
=1242.552 / 1184.019
=1.0494

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))
=(157.04 / (157.04 + 2028.732)) / (136.188 / (136.188 + 2108.999))
=0.071846 / 0.060658
=1.1844

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)
=(142.719 / 1242.552) / (147.364 / 1184.019)
=0.11486 / 0.124461
=0.9229

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)
=((2737.278 + 240.01) / 3266.213) / ((2552.251 + 201.8) / 3195.717)
=0.911541 / 0.861794
=1.0577

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
=(-84.319 - 28.817 - 138.307) / 3266.213
=-0.076983

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.

Lucky Strike Entertainment has a M-score of -2.60 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 -2.60 mean?
Lucky Strike Entertainment (LUCK) has a Beneish M-Score of -2.60 as of Jun. 24, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Lucky Strike Entertainment and its competitors. According to the industry distribution chart, Lucky Strike Entertainment ranks #434 out of 823 companies in the Travel & Leisure industry, placing it in the top 52.7%.
Is Lucky Strike Entertainment's Beneish M-Score too high?
Lucky Strike Entertainment's current Beneish M-Score is -2.60. Based on the distribution chart, Lucky Strike Entertainment ranks #434 out of 823 companies in the Travel & Leisure industry, which is below the industry midpoint. Overall, Lucky Strike Entertainment has a GF Score™ of 70/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Lucky Strike Entertainment's Beneish M-Score compare to TRON and JOUT?
According to the Travel & Leisure industry distribution chart, Lucky Strike Entertainment ranks #434 out of 823 companies for Beneish M-Score. This places Lucky Strike Entertainment 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 Travel & Leisure company?
A good Beneish M-Score depends on the Travel & Leisure 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 Lucky Strike Entertainment and its competitors. Lucky Strike Entertainment's current Beneish M-Score is -2.60. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lucky Strike Entertainment stock overvalued right now?
Based on GuruFocus' analysis, Lucky Strike Entertainment (LUCK) is currently considered Possible Value Trap. The stock's GF Value™ is $13.59, compared to a current price of $7.65 — trading 43.7% below its estimated fair value. The current Beneish M-Score is -2.60. Lucky Strike Entertainment's overall GF Score™ is 70/100 with 5 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 Lucky Strike Entertainment (LUCK), the current Beneish M-Score is -2.60 as of Jun. 24, 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 Lucky Strike Entertainment (LUCK) Overvalued in 2026?

Based on GuruFocus' analysis, Lucky Strike Entertainment stock appears to be undervalued. The current stock price of $7.65 is trading 43.7% below its estimated GF Value™ of $13.59. GuruFocus considers Lucky Strike Entertainment to be Possible Value Trap.

Key valuation signals for LUCK:

  • Beneish M-Score: -2.60
  • GF Value™: $13.59 vs. price of $7.65 (43.7% below fair value)
  • GF Score™: 70/100 with 5 warning signs

No single metric tells the full story. See the LUCK stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lucky Strike Entertainment Business Description

Address 7313 Bell Creek Road, Mechanicsville, VA, USA, 23111
Lucky Strike Entertainment Corp is an operator of location-based entertainment. Across several locations in North America, the company provides experiential offerings in bowling, amusements, water parks, and family entertainment centers (FECs). It operates traditional bowling locations and more upscale entertainment concepts with lounge seating, arcades, enhanced food and beverage offerings, and more robust customer service for individuals and group events, as well as hosting and overseeing professional and non-professional bowling tournaments and related broadcasting.
70GF Score

Get the complete analysis for LUCK

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

$7.65
Price
$13.59
GF Value