IBI Lion Socimi (XMAD:YIBI) Beneish M-Score: 0.00 (As of Aug. 24, 2026)

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XMAD:YIBI IBI Lion Socimi SA XMAD:YIBI
60 GF Score
Price €1.31
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What is IBI Lion Socimi Beneish M-Score?

IBI Lion Socimi XMAD:YIBI 60 Beneish M-Score is 0.00 as of Aug. 24, 2026. GuruFocus rates XMAD:YIBI with a GF Score™ of 60/100.

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.

The historical rank and industry rank for IBI Lion Socimi's Beneish M-Score or its related term are showing as below:

During the past 4 years, the highest Beneish M-Score of IBI Lion Socimi was 0.00. The lowest was 0.00. And the median was 0.00.

IBI Lion Socimi Beneish M-Score Historical Data

* Premium members only.

The historical data trend for IBI Lion Socimi'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.

IBI Lion Socimi Beneish M-Score Chart

IBI Lion Socimi Annual Data
Trend Dec21 Dec22 Dec23 Dec24
Beneish M-Score
0.00 0.00 -1.79 -2.76

IBI Lion Socimi Semi-Annual Data
Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24
Beneish M-Score Get a 7-Day Free Trial 0.00 0.00 -1.79 0.00 -2.76

XMAD:YIBI vs VICI, WPC: Beneish M-Score Comparison

For the REIT - Diversified subindustry, IBI Lion Socimi'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.

IBI Lion Socimi Beneish M-Score vs REITs Industry

For the REITs industry and Real Estate sector, IBI Lion Socimi's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where IBI Lion Socimi's Beneish M-Score falls into.


XMAD:YIBI
60GF Score
IBI Lion Socimi SA XMAD:YIBI
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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IBI Lion Socimi 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 IBI Lion Socimi 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 * 0.6391+0.528 * 1+0.404 * 0.9413+0.892 * 1.0847+0.115 * 0.4444
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 0.9351+4.679 * 0.006767-0.327 * 0.9428
=-2.76

* 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 (Dec24) TTM:Last Year (Dec23) TTM:
Total Receivables was €0.51 Mil.
Revenue was €5.79 Mil.
Gross Profit was €5.79 Mil.
Total Current Assets was €13.66 Mil.
Total Assets was €116.45 Mil.
Property, Plant and Equipment(Net PPE) was €0.01 Mil.
Depreciation, Depletion and Amortization(DDA) was €0.00 Mil.
Selling, General, & Admin. Expense(SGA) was €2.63 Mil.
Total Current Liabilities was €5.95 Mil.
Long-Term Debt & Capital Lease Obligation was €50.55 Mil.
Net Income was €1.87 Mil.
Gross Profit was €0.00 Mil.
Cash Flow from Operations was €1.09 Mil.
 Total Receivables was €0.74 Mil.
Revenue was €5.34 Mil.
Gross Profit was €5.34 Mil.
Total Current Assets was €6.34 Mil.
Total Assets was €101.80 Mil.
Property, Plant and Equipment(Net PPE) was €0.01 Mil.
Depreciation, Depletion and Amortization(DDA) was €0.00 Mil.
Selling, General, & Admin. Expense(SGA) was €2.60 Mil.
Total Current Liabilities was €6.78 Mil.
Long-Term Debt & Capital Lease Obligation was €45.62 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)
=(0.513 / 5.789) / (0.74 / 5.337)
=0.088616 / 0.138655
=0.6391

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)
=(5.337 / 5.337) / (5.789 / 5.789)
=1 / 1
=1

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 - (13.661 + 0.009) / 116.451) / (1 - (6.336 + 0.008) / 101.804)
=0.882612 / 0.937684
=0.9413

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
=5.789 / 5.337
=1.0847

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))
=(0.001 / (0.001 + 0.008)) / (0.003 / (0.003 + 0.009))
=0.111111 / 0.25
=0.4444

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)
=(2.633 / 5.789) / (2.596 / 5.337)
=0.454828 / 0.486416
=0.9351

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)
=((50.554 + 5.954) / 116.451) / ((45.617 + 6.78) / 101.804)
=0.485251 / 0.514685
=0.9428

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
=(1.874 - 0 - 1.086) / 116.451
=0.006767

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.

IBI Lion Socimi has a M-score of -2.76 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 0.00 mean?
IBI Lion Socimi (XMAD:YIBI) has a Beneish M-Score of 0.00 as of Aug. 24, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on IBI Lion Socimi and its competitors.
Is IBI Lion Socimi's Beneish M-Score too high?
IBI Lion Socimi's current Beneish M-Score is 0.00. Overall, IBI Lion Socimi has a GF Score™ of 60/100, reflecting its overall financial health beyond just this single metric.
How does IBI Lion Socimi's Beneish M-Score compare to VICI and WPC?
IBI Lion Socimi's Beneish M-Score of 0.00 can be compared against companies in the REITs 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 REITs company?
A good Beneish M-Score depends on the REITs 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 IBI Lion Socimi and its competitors. IBI Lion Socimi's current Beneish M-Score is 0.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is IBI Lion Socimi stock overvalued right now?
IBI Lion Socimi (XMAD:YIBI) has a current Beneish M-Score of 0.00. The current Beneish M-Score is 0.00. IBI Lion Socimi's overall GF Score™ is 60/100. 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 IBI Lion Socimi (XMAD:YIBI), the current Beneish M-Score is 0.00 as of Aug. 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.

IBI Lion Socimi Business Description

Industry Real EstateREITs
Address 17 Velazquez Street, Floor 5 left, Madrid, ESP, 28001
IBI Lion Socimi SA is focused on the acquisition of yield-bearing assets such as offices, industrial, logistic, and high street retail in the main cities of Spain. The company applies a selective purchase mechanism, aiming for real estate assets with a high potential to generate a steady income.
60GF Score

Get the complete analysis for XMAD:YIBI

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

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