Soho House Beneish M-Score Historical Data
The historical data trend for Soho House'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.
Soho House Beneish M-Score Chart
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Soho House Annual Data
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Trend |
Dec18 |
Dec19 |
Dec20 |
Dec21 |
Dec22 |
Dec23 |
Dec24 |
| Beneish M-Score |
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0.00 |
-2.25 |
-2.25 |
-2.55 |
-2.77 |
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Soho House Quarterly Data
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Dec20 |
Mar21 |
Jun21 |
Sep21 |
Dec21 |
Mar22 |
Jun22 |
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Dec22 |
Mar23 |
Jun23 |
Sep23 |
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Mar24 |
Jun24 |
Sep24 |
Dec24 |
Mar25 |
Jun25 |
Sep25 |
| Beneish M-Score |
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-2.84 |
-2.77 |
-2.84 |
-2.77 |
-2.82 |
SHCO vs CVEO, GHG, INTG: Beneish M-Score Comparison
For the Lodging subindustry, Soho House'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.
Soho House Beneish M-Score vs Travel & Leisure Industry
For the Travel & Leisure industry and Consumer Cyclical sector, Soho House's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Soho House's Beneish M-Score falls into.
Soho House 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 Soho House 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 * 0.8717 | + | 0.528 * 0.9936 | + | 0.404 * 1.0335 | + | 0.892 * 1.0848 | + | 0.115 * 1.192 |
| - | 0.172 * SGAI | + | 4.679 * TATA | - | 0.327 * LVGI |
| - | 0.172 * 0.9315 | + | 4.679 * -0.071772 | - | 0.327 * 1.0164 |
| = | -2.82 |
* 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 $176 Mil.
Revenue was 370.75 + 329.804 + 282.864 + 305.555 = $1,289 Mil.
Gross Profit was 198.539 + 159.76 + 118.418 + 141.453 = $618 Mil.
Total Current Assets was $405 Mil.
Total Assets was $2,684 Mil.
Property, Plant and Equipment(Net PPE) was $1,902 Mil.
Depreciation, Depletion and Amortization(DDA) was $99 Mil.
Selling, General, & Admin. Expense(SGA) was $174 Mil.
Total Current Liabilities was $565 Mil.
Long-Term Debt & Capital Lease Obligation was $2,410 Mil.
Net Income was -18.708 + 24.885 + 8.168 + -91.685 = $-77 Mil.
Non Operating Income was -13.385 + 49.341 + 41.019 + -87.303 = $-10 Mil.
Cash Flow from Operations was 34.925 + 41.012 + 22.82 + 26.883 = $126 Mil.
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Total Receivables was $186 Mil.
Revenue was 333.368 + 302.947 + 261.944 + 289.985 = $1,188 Mil.
Gross Profit was 174.578 + 138.968 + 110.473 + 142.168 = $566 Mil.
Total Current Assets was $412 Mil.
Total Assets was $2,579 Mil.
Property, Plant and Equipment(Net PPE) was $1,816 Mil.
Depreciation, Depletion and Amortization(DDA) was $114 Mil.
Selling, General, & Admin. Expense(SGA) was $172 Mil.
Total Current Liabilities was $508 Mil.
Long-Term Debt & Capital Lease Obligation was $2,304 Mil.
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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) |
| = | (175.992 / 1288.973) | / | (186.118 / 1188.244) |
| = | 0.136537 | / | 0.156633 |
| | = | 0.8717 |
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) |
| = | (566.187 / 1188.244) | / | (618.17 / 1288.973) |
| = | 0.476491 | / | 0.479583 |
| | = | 0.9936 |
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 - (405.225 + 1901.574) / 2684.224) | / | (1 - (411.824 + 1816.136) / 2578.794) |
| = | 0.140609 | / | 0.136046 |
| | = | 1.0335 |
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 |
| = | 1288.973 | / | 1188.244 |
| | = | 1.0848 |
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)) |
| = | (113.761 / (113.761 + 1816.136)) | / | (98.931 / (98.931 + 1901.574)) |
| = | 0.058947 | / | 0.049453 |
| | = | 1.192 |
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) |
| = | (173.972 / 1288.973) | / | (172.166 / 1188.244) |
| = | 0.134969 | / | 0.144891 |
| | = | 0.9315 |
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) |
| = | ((2409.967 + 564.63) / 2684.224) | / | ((2303.91 + 507.628) / 2578.794) |
| = | 1.108178 | / | 1.090253 |
| | = | 1.0164 |
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 |
| = | (-77.34 - -10.328 | - | 125.64) | / | 2684.224 |
| | = | -0.071772 |
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.
Soho House has a M-score of -2.82 suggests that the company is unlikely to be a manipulator.
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