AllDay Marts (PHS:ALLDY) Beneish M-Score: -1.03 (As of Jul. 14, 2026)

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What is AllDay Marts Beneish M-Score?

AllDay Marts PHS:ALLDY Beneish M-Score is -1.03 as of Jul. 14, 2026. The stock has 10 warning signs investors should review. Among 1,083 Retail - Cyclical companies, AllDay Marts ranks worse than 90.21% 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.

Warning Sign:

Beneish M-Score -1.03 higher than -1.78, which implies that the company might have manipulated its financial results.

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

PHS:ALLDY' s Beneish M-Score Range Over the Past 10 Years
Min: -3.1   Med: -2.07   Max: -0.64
Current: -1.03

During the past 7 years, the highest Beneish M-Score of AllDay Marts was -0.64. The lowest was -3.10. And the median was -2.07.


AllDay Marts Beneish M-Score Historical Data

* Premium members only.

The historical data trend for AllDay Marts'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.

AllDay Marts Beneish M-Score Chart

AllDay Marts Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
Beneish M-Score
Get a 7-Day Free Trial 0.00 0.00 -2.91 -2.07 -1.56

AllDay Marts Quarterly Data
Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25
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 -1.90 -1.56 -0.79 -0.64 -1.03

PHS:ALLDY vs DDS, M: Beneish M-Score Comparison

For the Department Stores subindustry, AllDay Marts'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.


AllDay Marts Beneish M-Score vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, AllDay Marts's Beneish M-Score distribution charts can be found below:

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



AllDay Marts 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 AllDay Marts 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 * 2.9534+0.528 * 0.9947+0.404 * 0.6998+0.892 * 0.6156+0.115 * 1.0338
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1.0382+4.679 * 0.029197-0.327 * 1.0423
=-1.03

* 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 (Sep25) TTM:Last Year (Sep24) TTM:
Total Receivables was ₱341 Mil.
Revenue was 1031.231 + 1473.187 + 1403.138 + 2158.568 = ₱6,066 Mil.
Gross Profit was 207.146 + 306.503 + 291.929 + 449.016 = ₱1,255 Mil.
Total Current Assets was ₱4,934 Mil.
Total Assets was ₱10,264 Mil.
Property, Plant and Equipment(Net PPE) was ₱4,712 Mil.
Depreciation, Depletion and Amortization(DDA) was ₱549 Mil.
Selling, General, & Admin. Expense(SGA) was ₱206 Mil.
Total Current Liabilities was ₱2,065 Mil.
Long-Term Debt & Capital Lease Obligation was ₱747 Mil.
Net Income was -118.091 + 18.007 + 36.041 + 43.757 = ₱-20 Mil.
Non Operating Income was 0 + 0 + 0 + 0 = ₱0 Mil.
Cash Flow from Operations was 344.943 + -182.304 + -61.745 + -420.85 = ₱-320 Mil.
Total Receivables was ₱187 Mil.
Revenue was 2157.723 + 2468.619 + 2467.91 + 2759.444 = ₱9,854 Mil.
Gross Profit was 448.965 + 513.298 + 514.026 + 550.949 = ₱2,027 Mil.
Total Current Assets was ₱5,131 Mil.
Total Assets was ₱10,275 Mil.
Property, Plant and Equipment(Net PPE) was ₱4,261 Mil.
Depreciation, Depletion and Amortization(DDA) was ₱515 Mil.
Selling, General, & Admin. Expense(SGA) was ₱322 Mil.
Total Current Liabilities was ₱1,964 Mil.
Long-Term Debt & Capital Lease Obligation was ₱737 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)
=(340.823 / 6066.124) / (187.455 / 9853.696)
=0.056185 / 0.019024
=2.9534

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)
=(2027.238 / 9853.696) / (1254.594 / 6066.124)
=0.205734 / 0.20682
=0.9947

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 - (4934.462 + 4712.269) / 10263.884) / (1 - (5131.028 + 4261.232) / 10275.11)
=0.060129 / 0.085921
=0.6998

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
=6066.124 / 9853.696
=0.6156

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))
=(515.195 / (515.195 + 4261.232)) / (548.933 / (548.933 + 4712.269))
=0.107862 / 0.104336
=1.0338

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)
=(205.599 / 6066.124) / (321.683 / 9853.696)
=0.033893 / 0.032646
=1.0382

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)
=((746.907 + 2065.399) / 10263.884) / ((737.193 + 1963.919) / 10275.11)
=0.274 / 0.262879
=1.0423

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
=(-20.286 - 0 - -319.956) / 10263.884
=0.029197

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.

AllDay Marts has a M-score of -1.03 signals that the company is likely to be a manipulator.

Frequently Asked Questions Learn more about Beneish M-Score →
What does a Beneish M-Score of -1.03 mean?
AllDay Marts (PHS:ALLDY) has a Beneish M-Score of -1.03 as of Jul. 14, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on AllDay Marts and its competitors. According to the industry distribution chart, AllDay Marts ranks #977 out of 1083 companies in the Retail - Cyclical industry, placing it in the top 90.2%.
Is AllDay Marts' Beneish M-Score too high?
AllDay Marts' current Beneish M-Score is -1.03. Based on the distribution chart, AllDay Marts ranks #977 out of 1083 companies in the Retail - Cyclical industry, which is in the bottom quartile relative to peers.
How does AllDay Marts' Beneish M-Score compare to DDS and M?
According to the Retail - Cyclical industry distribution chart, AllDay Marts ranks #977 out of 1083 companies for Beneish M-Score. This places AllDay Marts 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 Retail - Cyclical company?
A good Beneish M-Score depends on the Retail - Cyclical 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 AllDay Marts and its competitors. AllDay Marts's current Beneish M-Score is -1.03. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is AllDay Marts stock overvalued right now?
Based on GuruFocus' analysis, AllDay Marts (PHS:ALLDY) is currently considered Possible Value Trap. The stock's GF Value™ is ₱0.08, compared to a current price of ₱0.04 — trading 56.3% below its estimated fair value. The current Beneish M-Score is -1.03. 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 AllDay Marts (PHS:ALLDY), the current Beneish M-Score is -1.03 as of Jul. 14, 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.

AllDay Marts Business Description

Address Daanghari Road, LGF Building B, Evia Lifestyle Center, Muntinlupa, PHL
AllDay Marts Inc operates supermarket stores in Philippines. The Company has only one reportable segment which is the trading business. The company's supermarket stores offer grocery, home appliances, personal care, and pharmacy products. The revenue of the Company consists mainly of sales to external customers through its retail and e-commerce channels.