Lucky Strike Entertainment Beneish M-Score Historical Data
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 |
| Beneish M-Score |
|
- |
- |
-2.45 |
-2.85 |
-1.61 |
|
Lucky Strike Entertainment Quarterly Data
|
|
Jun20 |
Sep20 |
Dec20 |
Mar21 |
Jun21 |
Sep21 |
Dec21 |
Mar22 |
Jun22 |
Sep22 |
Dec22 |
Mar23 |
Jun23 |
Sep23 |
Dec23 |
Mar24 |
Jun24 |
Sep24 |
Dec24 |
Mar25 |
| Beneish M-Score |
Get a 7-Day Free Trial
|
|
|
|
|
|
|
|
|
|
|
|
|
-2.78 |
-1.61 |
-2.30 |
-2.66 |
-2.53 |
Competitive Comparison of Lucky Strike Entertainment's Beneish M-Score
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's Beneish M-Score Distribution in the 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.
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 * 1.0084 | + | 0.528 * 1.3268 | + | 0.404 * 0.9867 | + | 0.892 * 1.0665 | + | 0.115 * 0.8835 |
| - | 0.172 * SGAI | + | 4.679 * TATA | - | 0.327 * LVGI |
| - | 0.172 * 0.9915 | + | 4.679 * -0.05309 | - | 0.327 * 1.0807 |
| = | -2.53 |
* 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 (Mar25) TTM: | Last Year (Mar24) TTM: |
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 + -30.367 = $323 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 $155 Mil.
Total Current Liabilities was $202 Mil.
Long-Term Debt & Capital Lease Obligation was $2,552 Mil.
Net Income was 13.292 + 28.307 + 23.095 + -62.177 = $3 Mil.
Non Operating Income was 18.221 + 16.307 + 47.449 + -71.298 = $11 Mil.
Cash Flow from Operations was 86.62 + 38.734 + 29.413 + 6.732 = $161 Mil.
|
Total Receivables was $6 Mil.
Revenue was 337.67 + 305.671 + 227.405 + 239.42 = $1,110 Mil.
Gross Profit was 145.081 + 125.172 + 74.293 + 57.248 = $402 Mil.
Total Current Assets was $262 Mil.
Total Assets was $3,232 Mil.
Property, Plant and Equipment(Net PPE) was $1,905 Mil.
Depreciation, Depletion and Amortization(DDA) was $129 Mil.
Selling, General, & Admin. Expense(SGA) was $146 Mil.
Total Current Liabilities was $204 Mil.
Long-Term Debt & Capital Lease Obligation was $2,373 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) |
| = | (6.096 / 1184.019) | / | (5.668 / 1110.166) |
| = | 0.005149 | / | 0.005106 |
| | = | 1.0084 |
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) |
| = | (401.794 / 1110.166) | / | (322.983 / 1184.019) |
| = | 0.361922 | / | 0.272785 |
| | = | 1.3268 |
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 - (128.386 + 2028.732) / 3195.717) | / | (1 - (261.844 + 1905.288) / 3231.534) |
| = | 0.324997 | / | 0.32938 |
| | = | 0.9867 |
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 |
| = | 1184.019 | / | 1110.166 |
| | = | 1.0665 |
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)) |
| = | (129.141 / (129.141 + 1905.288)) | / | (157.04 / (157.04 + 2028.732)) |
| = | 0.063478 | / | 0.071846 |
| | = | 0.8835 |
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) |
| = | (154.56 / 1184.019) | / | (146.162 / 1110.166) |
| = | 0.130538 | / | 0.131658 |
| | = | 0.9915 |
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) |
| = | ((2552.251 + 201.8) / 3195.717) | / | ((2373.127 + 203.744) / 3231.534) |
| = | 0.861794 | / | 0.797414 |
| | = | 1.0807 |
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 |
| = | (2.517 - 10.679 | - | 161.499) | / | 3195.717 |
| | = | -0.05309 |
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 -2.53 suggests that the company is unlikely to be a manipulator.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
Portfolio Contest
LUCK has been successfully added to your