Champion HomesSKY -1.41%86 Beneish M-Score is -2.66 as of Jun. 26, 2026. GuruFocus rates SKY with a GF Score™ of 86/100 and a GF Value™ of $93.41 (Fairly Valued). The stock has 4 warning signs investors should review. Among 89 Homebuilding & Construction companies, Champion Homes ranks better than 82.02% 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 -2.66 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for Champion Homes's Beneish M-Score or its related term are showing as below:
SKY'
s Beneish M-Score Range Over the Past 10 Years
Min: -2.81 Med: -2.46 Max: 1.94
Current: -2.66
During the past 13 years, the highest Beneish M-Score of Champion Homes was 1.94. The lowest was -2.81. And the median was -2.46.
Champion Homes Beneish M-Score Related Terms
Champion Homes Beneish M-Score Historical Data
* Premium members only.
The historical data trend for Champion Homes'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.
For the Residential Construction subindustry, Champion Homes'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.
Champion Homes Beneish M-Score vs Homebuilding & Construction Industry
For the Homebuilding & Construction industry and Consumer Cyclical sector, Champion Homes's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Champion Homes's Beneish M-Score falls into.
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 Champion Homes 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 * 0.9846
+
0.528 * 1.0112
+
0.404 * 0.9519
+
0.892 * 1.0726
+
0.115 * 0.9095
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 0.9882
+
4.679 * -0.046601
-
0.327 * 0.977
=
-2.66
* 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.
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.
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))
=
(41.91 / (41.91 + 307.14))
/
(47.789 / (47.789 + 314.197))
=
0.120069
/
0.132019
=
0.9095
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
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
=
(206.898 - 2.362
-
303.868)
/
2131.546
=
-0.046601
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.
Champion Homes has a M-score of -2.66 suggests that the company is unlikely to be a manipulator.
Champion Homes (SKY) has a Beneish M-Score of -2.66 as of Jun. 26, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Champion Homes and its competitors. According to the industry distribution chart, Champion Homes ranks #16 out of 89 companies in the Homebuilding & Construction industry, placing it in the top 18%.
Is Champion Homes' Beneish M-Score too high?
Champion Homes' current Beneish M-Score is -2.66. Based on the distribution chart, Champion Homes ranks #16 out of 89 companies in the Homebuilding & Construction industry, which is in the top quartile — a strong position relative to peers. Overall, Champion Homes has a GF Score™ of 86/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Champion Homes' Beneish M-Score compare to CVCO and MTH?
According to the Homebuilding & Construction industry distribution chart, Champion Homes ranks #16 out of 89 companies for Beneish M-Score. This places Champion Homes in the top 18% 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 Homebuilding & Construction company?
A good Beneish M-Score depends on the Homebuilding & Construction 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 Champion Homes and its competitors. Champion Homes's current Beneish M-Score is -2.66. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Champion Homes stock overvalued right now?
Based on GuruFocus' analysis, Champion Homes (SKY) is currently considered Fairly Valued. The stock's GF Value™ is $93.41, compared to a current price of $86.99 — trading 6.9% below its estimated fair value. The current Beneish M-Score is -2.66. Champion Homes' overall GF Score™ is 86/100 with 4 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 Champion Homes (SKY), the current Beneish M-Score is -2.66 as of Jun. 26, 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 Champion Homes (SKY) Overvalued in 2026?
Based on GuruFocus' analysis, Champion Homes stock appears to be undervalued.
The current stock price of $86.99 is trading 6.9% below its estimated GF Value™ of $93.41.
GuruFocus considers Champion Homes to be Fairly Valued.
Key valuation signals for SKY:
Beneish M-Score: -2.66
GF Value™: $93.41 vs. price of $86.99 (6.9% below fair value)
No single metric tells the full story. See the SKY stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Champion Homes Inc is a factory-built housing company in North America. The company is well positioned with an portfolio of manufactured and modular homes, ADUs, park-models and modular buildings for the single-family, multi-family, and other hospitality sectors. In addition to its core home building business, the company provides construction services to install and set-up factory-built homes, operates a factory-direct retail business with 72 retail locations across the United States, and operates Star Fleet Trucking, providing transportation services to the manufactured housing and other industries from several dispatch locations across the United States.
86GF Score
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