RANKF (Rank Group (The)) Beneish M-Score: -3.35 (As of Jun. 24, 2026)


RANKF Rank Group (The) PLC RANKF
77 GF Score
Price $1.50
GF Value $1.02
! 2 Warning Signs
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What is Rank Group (The) Beneish M-Score?

Rank Group (The) RANKF 77 Beneish M-Score is -3.35 as of Jun. 24, 2026. GuruFocus rates RANKF with a GF Score™ of 77/100 and a GF Value™ of $1.02. The stock has 2 warning signs investors should review. Among 823 Travel & Leisure companies, Rank Group (The) ranks better than 90.16% 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 -3.35 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

The historical rank and industry rank for Rank Group (The)'s Beneish M-Score or its related term are showing as below:

RANKF' s Beneish M-Score Range Over the Past 10 Years
Min: -3.77   Med: -2.97   Max: -0.3
Current: -3.35

During the past 13 years, the highest Beneish M-Score of Rank Group (The) was -0.30. The lowest was -3.77. And the median was -2.97.


Rank Group (The) Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Rank Group (The)'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.

Rank Group (The) Beneish M-Score Chart

Rank Group (The) Annual Data
Trend Jun16 Jun17 Jun18 Jun19 Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only -0.30 -0.83 -3.77 -3.43 -3.35

Rank Group (The) Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 0.00 -3.43 0.00 -3.35 0.00

RANKF vs FLUT, DKNG, LNWO: Beneish M-Score Comparison

For the Gambling subindustry, Rank Group (The)'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.


Rank Group (The) Beneish M-Score vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Rank Group (The)'s Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Rank Group (The)'s Beneish M-Score falls into.


RANKF
77GF Score
Rank Group (The) PLC RANKF
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Rank Group (The) 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 Rank Group (The) 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 * 0.5046+0.528 * 0.9741+0.404 * 0.9197+0.892 * 1.1546+0.115 * 1.2555
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1+4.679 * -0.102976-0.327 * 0.9585
=-3.28

* 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 (Jun25) TTM:Last Year (Jun24) TTM:
Total Receivables was $8 Mil.
Revenue was $1,079 Mil.
Gross Profit was $466 Mil.
Total Current Assets was $128 Mil.
Total Assets was $1,071 Mil.
Property, Plant and Equipment(Net PPE) was $325 Mil.
Depreciation, Depletion and Amortization(DDA) was $75 Mil.
Selling, General, & Admin. Expense(SGA) was $0 Mil.
Total Current Liabilities was $266 Mil.
Long-Term Debt & Capital Lease Obligation was $231 Mil.
Net Income was $61 Mil.
Gross Profit was $0 Mil.
Cash Flow from Operations was $171 Mil.
Total Receivables was $14 Mil.
Revenue was $935 Mil.
Gross Profit was $393 Mil.
Total Current Assets was $122 Mil.
Total Assets was $932 Mil.
Property, Plant and Equipment(Net PPE) was $225 Mil.
Depreciation, Depletion and Amortization(DDA) was $69 Mil.
Selling, General, & Admin. Expense(SGA) was $0 Mil.
Total Current Liabilities was $245 Mil.
Long-Term Debt & Capital Lease Obligation was $205 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)
=(8.005 / 1079.24) / (13.74 / 934.733)
=0.007417 / 0.014699
=0.5046

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)
=(393.003 / 934.733) / (465.807 / 1079.24)
=0.420444 / 0.431607
=0.9741

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 - (127.68 + 324.966) / 1071.235) / (1 - (122.137 + 224.682) / 931.934)
=0.577454 / 0.62785
=0.9197

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
=1079.24 / 934.733
=1.1546

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))
=(69.084 / (69.084 + 224.682)) / (74.898 / (74.898 + 324.966))
=0.235167 / 0.187309
=1.2555

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)
=(0 / 1079.24) / (0 / 934.733)
=0 / 0
=1

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)
=((230.529 + 265.807) / 1071.235) / ((205.344 + 245.165) / 931.934)
=0.463331 / 0.483413
=0.9585

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
=(60.516 - 0 - 170.828) / 1071.235
=-0.102976

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.

Rank Group (The) has a M-score of -3.28 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 -3.35 mean?
Rank Group (The) (RANKF) has a Beneish M-Score of -3.35 as of Jun. 24, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Rank Group (The) and its competitors. According to the industry distribution chart, Rank Group (The) ranks #81 out of 823 companies in the Travel & Leisure industry, placing it in the top 9.8%.
Is Rank Group (The)'s Beneish M-Score too high?
Rank Group (The)'s current Beneish M-Score is -3.35. Based on the distribution chart, Rank Group (The) ranks #81 out of 823 companies in the Travel & Leisure industry, which is in the top quartile — a strong position relative to peers. Overall, Rank Group (The) has a GF Score™ of 77/100, reflecting its overall financial health beyond just this single metric.
How does Rank Group (The)'s Beneish M-Score compare to FLUT and DKNG?
According to the Travel & Leisure industry distribution chart, Rank Group (The) ranks #81 out of 823 companies for Beneish M-Score. This places Rank Group (The) in the top 10% of its industry — outperforming the majority of peers. 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 Rank Group (The) and its competitors. Rank Group (The)'s current Beneish M-Score is -3.35. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Rank Group (The) stock overvalued right now?
Rank Group (The) (RANKF) has a current Beneish M-Score of -3.35. The stock's GF Value™ is $1.02, compared to a current price of $1.50 — trading 47.1% above its estimated fair value. The current Beneish M-Score is -3.35. Rank Group (The)'s overall GF Score™ is 77/100 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 Rank Group (The) (RANKF), the current Beneish M-Score is -3.35 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 Rank Group (The) (RANKF) Overvalued in 2026?

Based on GuruFocus' analysis, Rank Group (The) stock appears to be overvalued. The current stock price of $1.50 is trading 47.1% above its estimated GF Value™ of $1.02.

Key valuation signals for RANKF:

  • Beneish M-Score: -3.35
  • GF Value™: $1.02 vs. price of $1.50 (47.1% above fair value)
  • GF Score™: 77/100 with 2 warning signs

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


Rank Group (The) Business Description

Other Exchanges RNKl:UKRNK:UKRNKA:Germany
Address TOR, Saint-Cloud Way, Maidenhead, GBR, SL6 8BN
Rank Group (The) PLC is a gambling company with five primary business segments: Grosvenor Venues, Mecca Venues, Digital, Enracha Venues, and Corporate Costs. Its highest revenue producer is Grosvenor Casinos, a multichannel casino operator in the United Kingdom, which operates a variety of casino and slot machine games. Mecca offers bingo, gaming machines, great value food and drink, and live entertainment. Enracha is Rank's community gaming business for the Spanish market. Rank's digital business segment includes Mecca and Grosvenor for the UK market and Yo for the Spanish market, and also operates over 80 UK digital-only brands via its proprietary technology platform and third-party platforms. Geographically, the company generates the majority of its revenue in the United Kingdom.
77GF Score

Get the complete analysis for RANKF

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

$1.50
Price
$1.02
GF Value