Paramount Skydance (MEX:PSKY) Beneish M-Score: -2.12 (As of Aug. 09, 2026)

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MEX:PSKY Paramount Skydance Corp MEX:PSKY
51 GF Score
Price MXN164.10
GF Value MXN105.77
Valuation Significantly Overvalued
! 2 Warning Signs
View Full Analysis

What is Paramount Skydance Beneish M-Score?

Paramount Skydance MEX:PSKY +9.18% 51 Beneish M-Score is -2.12 as of Aug. 09, 2026. GuruFocus rates MEX:PSKY with a GF Score™ of 51/100 and a GF Value™ of MXN105.77 (Significantly Overvalued). The stock has 2 warning signs investors should review. Among 970 Media - Diversified companies, Paramount Skydance ranks worse than 75.98% 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 -2.12 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

MEX:PSKY' s Beneish M-Score Range Over the Past 10 Years
Min: -2.81   Med: -2.25   Max: -0.87
Current: -2.12

During the past 13 years, the highest Beneish M-Score of Paramount Skydance was -0.87. The lowest was -2.81. And the median was -2.25.


Paramount Skydance Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Paramount Skydance'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.

Paramount Skydance Beneish M-Score Chart

Paramount Skydance Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only -2.29 -2.21 -2.42 -2.64 -1.88

Paramount Skydance Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
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 -2.48 -2.35 -1.88 -1.96 -2.12

MEX:PSKY vs LLYVA, MSGS, SIRI: Beneish M-Score Comparison

For the Entertainment subindustry, Paramount Skydance'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.


Paramount Skydance Beneish M-Score vs Media - Diversified Industry

For the Media - Diversified industry and Communication Services sector, Paramount Skydance's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Paramount Skydance's Beneish M-Score falls into.


MEX:PSKY
51GF Score
Paramount Skydance Corp MEX:PSKY
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Paramount Skydance 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 Paramount Skydance 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 * 2.0679+0.528 * 0.9117+0.404 * 1.0032+0.892 * 0.4401+0.115 * 0.7478
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 0.9027+4.679 * 0.001299-0.327 * 1.1067
=-2.08

* 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 (Jun26) TTM:Last Year (Jun25) TTM:
Total Receivables was MXN107,800 Mil.
Revenue was 120624.937 + 132486.247 + 0 + 0 = MXN253,111 Mil.
Gross Profit was 43099.03 + 44937.488 + 0 + 0 = MXN88,037 Mil.
Total Current Assets was MXN192,288 Mil.
Total Assets was MXN774,928 Mil.
Property, Plant and Equipment(Net PPE) was MXN56,692 Mil.
Depreciation, Depletion and Amortization(DDA) was MXN12,879 Mil.
Selling, General, & Admin. Expense(SGA) was MXN50,623 Mil.
Total Current Liabilities was MXN184,959 Mil.
Long-Term Debt & Capital Lease Obligation was MXN271,105 Mil.
Net Income was 715.409 + 3029.494 + 0 + 0 = MXN3,745 Mil.
Non Operating Income was -3873.678 + -2290.153 + 0 + 0 = MXN-6,164 Mil.
Cash Flow from Operations was 5566.231 + 3336.05 + 0 + 0 = MXN8,902 Mil.
Total Receivables was MXN118,454 Mil.
Revenue was 128961.191 + 147135.375 + 166511.909 + 132535.409 = MXN575,144 Mil.
Gross Profit was 41894.97 + 45642.244 + 47801.264 + 47040.127 = MXN182,379 Mil.
Total Current Assets was MXN228,153 Mil.
Total Assets was MXN845,921 Mil.
Property, Plant and Equipment(Net PPE) was MXN45,491 Mil.
Depreciation, Depletion and Amortization(DDA) was MXN7,310 Mil.
Selling, General, & Admin. Expense(SGA) was MXN127,426 Mil.
Total Current Liabilities was MXN164,379 Mil.
Long-Term Debt & Capital Lease Obligation was MXN285,470 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)
=(107799.922 / 253111.184) / (118454.497 / 575143.884)
=0.425899 / 0.205956
=2.0679

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)
=(182378.605 / 575143.884) / (88036.518 / 253111.184)
=0.317101 / 0.347818
=0.9117

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 - (192287.98 + 56691.801) / 774927.539) / (1 - (228153.416 + 45491.347) / 845920.639)
=0.678706 / 0.676512
=1.0032

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
=253111.184 / 575143.884
=0.4401

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))
=(7310.022 / (7310.022 + 45491.347)) / (12879.273 / (12879.273 + 56691.801))
=0.138444 / 0.185124
=0.7478

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)
=(50623.047 / 253111.184) / (127426.411 / 575143.884)
=0.200003 / 0.221556
=0.9027

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)
=((271105.113 + 184959.4) / 774927.539) / ((285469.501 + 164378.916) / 845920.639)
=0.588525 / 0.531786
=1.1067

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
=(3744.903 - -6163.831 - 8902.281) / 774927.539
=0.001299

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.

Paramount Skydance has a M-score of -2.08 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 -2.12 mean?
Paramount Skydance (MEX:PSKY) has a Beneish M-Score of -2.12 as of Aug. 09, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Paramount Skydance and its competitors. According to the industry distribution chart, Paramount Skydance ranks #737 out of 970 companies in the Media - Diversified industry, placing it in the top 76%.
Is Paramount Skydance's Beneish M-Score too high?
Paramount Skydance's current Beneish M-Score is -2.12. Based on the distribution chart, Paramount Skydance ranks #737 out of 970 companies in the Media - Diversified industry, which is in the bottom quartile relative to peers. Overall, Paramount Skydance has a GF Score™ of 51/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Paramount Skydance's Beneish M-Score compare to LLYVA and MSGS?
According to the Media - Diversified industry distribution chart, Paramount Skydance ranks #737 out of 970 companies for Beneish M-Score. This places Paramount Skydance 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 Media - Diversified company?
A good Beneish M-Score depends on the Media - Diversified 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 Paramount Skydance and its competitors. Paramount Skydance's current Beneish M-Score is -2.12. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Paramount Skydance stock overvalued right now?
Based on GuruFocus' analysis, Paramount Skydance (MEX:PSKY) is currently considered Significantly Overvalued. The stock's GF Value™ is MXN105.77, compared to a current price of MXN164.10 — trading 55.1% above its estimated fair value. The current Beneish M-Score is -2.12. Paramount Skydance's overall GF Score™ is 51/100 with 2 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 Paramount Skydance (MEX:PSKY), the current Beneish M-Score is -2.12 as of Aug. 09, 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 Paramount Skydance (MEX:PSKY) Overvalued in 2026?

Based on GuruFocus' analysis, Paramount Skydance stock appears to be overvalued. The current stock price of MXN164.10 is trading 55.1% above its estimated GF Value™ of MXN105.77. GuruFocus considers Paramount Skydance to be Significantly Overvalued.

Key valuation signals for MEX:PSKY:

  • Beneish M-Score: -2.12
  • GF Value™: MXN105.77 vs. price of MXN164.10 (55.1% above fair value)
  • GF Score™: 51/100 with 2 warning signs

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


Paramount Skydance Business Description

Address 1515 Broadway, New York, NY, USA, 10036
Paramount Skydance operates in three global business segments: TV media, filmed entertainment, and direct to consumer. The TV media business includes television production studios and various broadcast and cable networks, including CBS, 15 owned CBS affiliates, Paramount, Nickelodeon, MTV, BET, and VH1. Filmed entertainment consists of multiple film studios, most importantly Paramount Pictures. The film studios produce and distribute movies that they license to movie theaters and other media outlets. Direct to consumer includes the Paramount+, Pluto TV, and BET+ streaming services. Much of the content on Paramount's streaming platforms is created by the production studios housed within the firm's other two business segments.
51GF Score

Get the complete analysis for MEX:PSKY

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

MXN164.10
Price
MXN105.77
GF Value