Club De Futbol IntercityD (XMAD:CITY) Beneish M-Score: -6.02 (As of Aug. 02, 2026)

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What is Club De Futbol IntercityD Beneish M-Score?

Club De Futbol IntercityD XMAD:CITY -2.95% Beneish M-Score is -6.02 as of Aug. 02, 2026. The stock has 7 warning signs investors should review. Among 972 Media - Diversified companies, Club De Futbol IntercityD ranks better than 97.63% 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 -6.02 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

The historical rank and industry rank for Club De Futbol IntercityD's Beneish M-Score or its related term are showing as below:

XMAD:CITY' s Beneish M-Score Range Over the Past 10 Years
Min: -12.81   Med: -6.62   Max: -4.82
Current: -6.02

During the past 6 years, the highest Beneish M-Score of Club De Futbol IntercityD was -4.82. The lowest was -12.81. And the median was -6.62.

Club De Futbol IntercityD Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Club De Futbol IntercityD'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.

Club De Futbol IntercityD Beneish M-Score Chart

Club De Futbol IntercityD Annual Data
Trend Jun20 Jun21 Jun22 Jun23 Jun24 Jun25
Beneish M-Score
Get a 7-Day Free Trial 0.00 -7.22 -12.81 -4.82 -6.02

Club De Futbol IntercityD Semi-Annual Data
Jun20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Jun25
Beneish M-Score Get a 7-Day Free Trial Premium Member Only 0.00 -12.81 0.00 -4.82 -6.02

XMAD:CITY vs NFLX, DIS, WBD: Beneish M-Score Comparison

For the Entertainment subindustry, Club De Futbol IntercityD'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.

Club De Futbol IntercityD Beneish M-Score vs Media - Diversified Industry

For the Media - Diversified industry and Communication Services sector, Club De Futbol IntercityD's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Club De Futbol IntercityD's Beneish M-Score falls into.


Club De Futbol IntercityD 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 Club De Futbol IntercityD 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 * 0.857+0.528 * 0.9736+0.404 * 1.0384+0.892 * 1.031+0.115 * 2.2398
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1.1159+4.679 * -0.772176-0.327 * 0.8446
=-6.02

* 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 €0.39 Mil.
Revenue was €0.57 Mil.
Gross Profit was €0.50 Mil.
Total Current Assets was €0.41 Mil.
Total Assets was €1.07 Mil.
Property, Plant and Equipment(Net PPE) was €0.48 Mil.
Depreciation, Depletion and Amortization(DDA) was €0.03 Mil.
Selling, General, & Admin. Expense(SGA) was €0.69 Mil.
Total Current Liabilities was €7.13 Mil.
Long-Term Debt & Capital Lease Obligation was €0.00 Mil.
Net Income was €-11.28 Mil.
Gross Profit was €0.00 Mil.
Cash Flow from Operations was €-10.45 Mil.
 Total Receivables was €0.44 Mil.
Revenue was €0.55 Mil.
Gross Profit was €0.48 Mil.
Total Current Assets was €0.46 Mil.
Total Assets was €1.00 Mil.
Property, Plant and Equipment(Net PPE) was €0.38 Mil.
Depreciation, Depletion and Amortization(DDA) was €0.07 Mil.
Selling, General, & Admin. Expense(SGA) was €0.60 Mil.
Total Current Liabilities was €7.85 Mil.
Long-Term Debt & Capital Lease Obligation was €0.00 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)
=(0.387 / 0.565) / (0.438 / 0.548)
=0.684956 / 0.79927
=0.857

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)
=(0.475 / 0.548) / (0.503 / 0.565)
=0.866788 / 0.890265
=0.9736

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 - (0.413 + 0.476) / 1.071) / (1 - (0.457 + 0.376) / 0.996)
=0.169935 / 0.163655
=1.0384

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
=0.565 / 0.548
=1.031

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))
=(0.066 / (0.066 + 0.376)) / (0.034 / (0.034 + 0.476))
=0.149321 / 0.066667
=2.2398

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)
=(0.688 / 0.565) / (0.598 / 0.548)
=1.217699 / 1.091241
=1.1159

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)
=((0 + 7.127) / 1.071) / ((0 + 7.847) / 0.996)
=6.654528 / 7.878514
=0.8446

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
=(-11.278 - 0 - -10.451) / 1.071
=-0.772176

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.

Club De Futbol IntercityD has a M-score of -6.02 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 -6.02 mean?
Club De Futbol IntercityD (XMAD:CITY) has a Beneish M-Score of -6.02 as of Aug. 02, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Club De Futbol IntercityD and its competitors. According to the industry distribution chart, Club De Futbol IntercityD ranks #23 out of 972 companies in the Media - Diversified industry, placing it in the top 2.4%.
Is Club De Futbol IntercityD's Beneish M-Score too high?
Club De Futbol IntercityD's current Beneish M-Score is -6.02. Based on the distribution chart, Club De Futbol IntercityD ranks #23 out of 972 companies in the Media - Diversified industry, which is in the top quartile — a strong position relative to peers.
How does Club De Futbol IntercityD's Beneish M-Score compare to NFLX and DIS?
According to the Media - Diversified industry distribution chart, Club De Futbol IntercityD ranks #23 out of 972 companies for Beneish M-Score. This places Club De Futbol IntercityD in the top 2% 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 Media - Diversified company?
A good Beneish M-Score depends on the Media - Diversified 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 Club De Futbol IntercityD and its competitors. Club De Futbol IntercityD's current Beneish M-Score is -6.02. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Club De Futbol IntercityD stock overvalued right now?
Based on GuruFocus' analysis, Club De Futbol IntercityD (XMAD:CITY) is currently considered Significantly Overvalued. The stock's GF Value™ is €0.02, compared to a current price of €0.03 — trading 48% above its estimated fair value. The current Beneish M-Score is -6.02. 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 Club De Futbol IntercityD (XMAD:CITY), the current Beneish M-Score is -6.02 as of Aug. 02, 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.

Club De Futbol IntercityD Business Description

Other Exchanges 2OI0:Germany
Address Polideportivo Sant Joan d\'Alacant, Calle San Antonio, Sant Joan d\'Alacant, Alicante, ESP, 03550
Club De Futbol Intercity SAD is a soccer club in San Juan de Alicante that plays in the Spanish third division.