WOOF (Petco Health and Wellness Co) Beneish M-Score: -2.71 (As of Jul. 25, 2026)

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WOOF Petco Health and Wellness Co Inc WOOF
63 GF Score
Price $2.60
GF Value $3.00
Valuation Modestly Undervalued
! 6 Warning Signs
View Full Analysis

What is Petco Health and Wellness Co Beneish M-Score?

Petco Health and Wellness Co WOOF +2.55% 63 Beneish M-Score is -2.71 as of Jul. 25, 2026. GuruFocus rates WOOF with a GF Score™ of 63/100 and a GF Value™ of $3.00 (Modestly Undervalued). The stock has 6 warning signs investors should review. Among 1,085 Retail - Cyclical companies, Petco Health and Wellness Co ranks better than 60.28% 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 -2.71 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

The historical rank and industry rank for Petco Health and Wellness Co's Beneish M-Score or its related term are showing as below:

WOOF' s Beneish M-Score Range Over the Past 10 Years
Min: -3.11   Med: -2.71   Max: -2.27
Current: -2.71

During the past 8 years, the highest Beneish M-Score of Petco Health and Wellness Co was -2.27. The lowest was -3.11. And the median was -2.71.


Petco Health and Wellness Co Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Petco Health and Wellness Co'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.

Petco Health and Wellness Co Beneish M-Score Chart

Petco Health and Wellness Co Annual Data
Trend Jan19 Jan20 Jan21 Jan22 Jan23 Jan24 Jan25 Jan26
Beneish M-Score
Get a 7-Day Free Trial -2.34 -2.73 -2.94 -2.84 -2.62

Petco Health and Wellness Co Quarterly Data
Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
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 -2.85 -2.94 -2.66 -2.62 -2.71

WOOF vs HZO, ARKO, BWMX: Beneish M-Score Comparison

For the Specialty Retail subindustry, Petco Health and Wellness Co'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.


Petco Health and Wellness Co Beneish M-Score vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Petco Health and Wellness Co's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Petco Health and Wellness Co's Beneish M-Score falls into.


WOOF
63GF Score
Petco Health and Wellness Co Inc WOOF
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Petco Health and Wellness Co 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 Petco Health and Wellness Co 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 * 1.0435+0.528 * 0.9836+0.404 * 1.0147+0.892 * 0.9809+0.115 * 1.0143
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 0.977+4.679 * -0.055287-0.327 * 0.9778
=-2.71

* 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 (Apr26) TTM:Last Year (Apr25) TTM:
Total Receivables was $37 Mil.
Revenue was 1496.732 + 1515.128 + 1464.411 + 1488.529 = $5,965 Mil.
Gross Profit was 574.425 + 580.77 + 569.015 + 585.319 = $2,310 Mil.
Total Current Assets was $961 Mil.
Total Assets was $5,085 Mil.
Property, Plant and Equipment(Net PPE) was $1,911 Mil.
Depreciation, Depletion and Amortization(DDA) was $196 Mil.
Selling, General, & Admin. Expense(SGA) was $2,181 Mil.
Total Current Liabilities was $1,130 Mil.
Long-Term Debt & Capital Lease Obligation was $2,459 Mil.
Net Income was -15.146 + -2.575 + 9.33 + 13.972 = $6 Mil.
Non Operating Income was -11.84 + 0 + 0 + 0 = $-12 Mil.
Cash Flow from Operations was -30.969 + 153.522 + 90.09 + 85.892 = $299 Mil.
Total Receivables was $36 Mil.
Revenue was 1493.399 + 1552.13 + 1511.437 + 1523.755 = $6,081 Mil.
Gross Profit was 569.968 + 589.26 + 575.757 + 580.725 = $2,316 Mil.
Total Current Assets was $920 Mil.
Total Assets was $5,121 Mil.
Property, Plant and Equipment(Net PPE) was $2,004 Mil.
Depreciation, Depletion and Amortization(DDA) was $209 Mil.
Selling, General, & Admin. Expense(SGA) was $2,276 Mil.
Total Current Liabilities was $1,083 Mil.
Long-Term Debt & Capital Lease Obligation was $2,614 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)
=(36.928 / 5964.8) / (36.079 / 6080.721)
=0.006191 / 0.005933
=1.0435

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)
=(2315.71 / 6080.721) / (2309.529 / 5964.8)
=0.380828 / 0.387193
=0.9836

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 - (960.844 + 1911.205) / 5084.586) / (1 - (920.43 + 2004.485) / 5121.136)
=0.435146 / 0.428854
=1.0147

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
=5964.8 / 6080.721
=0.9809

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))
=(208.741 / (208.741 + 2004.485)) / (195.94 / (195.94 + 1911.205))
=0.094315 / 0.092988
=1.0143

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)
=(2180.829 / 5964.8) / (2275.518 / 6080.721)
=0.365616 / 0.374218
=0.977

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)
=((2459.257 + 1130.267) / 5084.586) / ((2614.057 + 1083.477) / 5121.136)
=0.705962 / 0.722014
=0.9778

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
=(5.581 - -11.84 - 298.535) / 5084.586
=-0.055287

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.

Petco Health and Wellness Co has a M-score of -2.71 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 -2.71 mean?
Petco Health and Wellness Co (WOOF) has a Beneish M-Score of -2.71 as of Jul. 25, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Petco Health and Wellness Co and its competitors. According to the industry distribution chart, Petco Health and Wellness Co ranks #431 out of 1085 companies in the Retail - Cyclical industry, placing it in the top 39.7%.
Is Petco Health and Wellness Co's Beneish M-Score too high?
Petco Health and Wellness Co's current Beneish M-Score is -2.71. Based on the distribution chart, Petco Health and Wellness Co ranks #431 out of 1085 companies in the Retail - Cyclical industry, which is above the industry midpoint. Overall, Petco Health and Wellness Co has a GF Score™ of 63/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Petco Health and Wellness Co's Beneish M-Score compare to HZO and ARKO?
According to the Retail - Cyclical industry distribution chart, Petco Health and Wellness Co ranks #431 out of 1085 companies for Beneish M-Score. This puts Petco Health and Wellness Co in the upper 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 Petco Health and Wellness Co and its competitors. Petco Health and Wellness Co's current Beneish M-Score is -2.71. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Petco Health and Wellness Co stock overvalued right now?
Based on GuruFocus' analysis, Petco Health and Wellness Co (WOOF) is currently considered Modestly Undervalued. The stock's GF Value™ is $3.00, compared to a current price of $2.60 — trading 13.3% below its estimated fair value. The current Beneish M-Score is -2.71. Petco Health and Wellness Co's overall GF Score™ is 63/100 with 6 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 Petco Health and Wellness Co (WOOF), the current Beneish M-Score is -2.71 as of Jul. 25, 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 Petco Health and Wellness Co (WOOF) Overvalued in 2026?

Based on GuruFocus' analysis, Petco Health and Wellness Co stock appears to be undervalued. The current stock price of $2.60 is trading 13.3% below its estimated GF Value™ of $3.00. GuruFocus considers Petco Health and Wellness Co to be Modestly Undervalued.

Key valuation signals for WOOF:

  • Beneish M-Score: -2.71
  • GF Value™: $3.00 vs. price of $2.60 (13.3% below fair value)
  • GF Score™: 63/100 with 6 warning signs

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


Petco Health and Wellness Co Business Description

Other Exchanges WOOF:Mexico7G9:Germany
Address 10850 Via Frontera, San Diego, CA, USA, 92127
Petco Health and Wellness Co Inc is a pet specialty retailer focused on improving the lives of pets, pet parents, and its own partners with pet care centers in approximately 50 states, the District of Columbia and Puerto Rico. The Company also offers an expanded range of consumables, supplies, and services through its website and mobile app.
63GF Score

Get the complete analysis for WOOF

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

$2.60
Price
$3.00
GF Value