SA de Deportes Club de Golfntiago (XSGO:GOLF) Beneish M-Score: 0.00 (As of Jul. 31, 2026)

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XSGO:GOLF SA de Deportes Club de Golf Santiago XSGO:GOLF
11 GF Score
Price CLP22,000,000.00
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What is SA de Deportes Club de Golfntiago Beneish M-Score?

SA de Deportes Club de Golfntiago XSGO:GOLF 11 Beneish M-Score is 0.00 as of Jul. 31, 2026. GuruFocus rates XSGO:GOLF with a GF Score™ of 11/100.

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 SA de Deportes Club de Golfntiago's Beneish M-Score or its related term are showing as below:

During the past 12 years, the highest Beneish M-Score of SA de Deportes Club de Golfntiago was 0.00. The lowest was 0.00. And the median was 0.00.

SA de Deportes Club de Golfntiago Beneish M-Score Historical Data

* Premium members only.

The historical data trend for SA de Deportes Club de Golfntiago'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.

SA de Deportes Club de Golfntiago Beneish M-Score Chart

SA de Deportes Club de Golfntiago Annual Data
Trend Dec08 Dec09 Dec10 Dec11 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.00

SA de Deportes Club de Golfntiago Semi-Annual Data
Dec06 Dec07 Dec08 Dec09 Dec10 Dec11 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23
Beneish M-Score Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.00

XSGO:GOLF vs AS, PLNT, HAS: Beneish M-Score Comparison

For the Leisure subindustry, SA de Deportes Club de Golfntiago'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.

SA de Deportes Club de Golfntiago Beneish M-Score vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, SA de Deportes Club de Golfntiago's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where SA de Deportes Club de Golfntiago's Beneish M-Score falls into.


XSGO:GOLF
11GF Score
SA de Deportes Club de Golf Santiago XSGO:GOLF
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

SA de Deportes Club de Golfntiago 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 SA de Deportes Club de Golfntiago 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 * +0.528 * +0.404 * +0.892 * +0.115 *
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * +4.679 * -0.327 *
=

* 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 (Dec23) TTM:Last Year (Dec22) TTM:
Total Receivables was CLP0.00 Mil.
Revenue was CLP0.00 Mil.
Gross Profit was CLP0.00 Mil.
Total Current Assets was CLP1.51 Mil.
Total Assets was CLP501.90 Mil.
Property, Plant and Equipment(Net PPE) was CLP432.43 Mil.
Depreciation, Depletion and Amortization(DDA) was CLP1.70 Mil.
Selling, General, & Admin. Expense(SGA) was CLP232.07 Mil.
Total Current Liabilities was CLP97.09 Mil.
Long-Term Debt & Capital Lease Obligation was CLP0.00 Mil.
Net Income was CLP12.85 Mil.
Gross Profit was CLP0.00 Mil.
Cash Flow from Operations was CLP0.41 Mil.
 Total Receivables was CLP0.00 Mil.
Revenue was CLP0.00 Mil.
Gross Profit was CLP0.00 Mil.
Total Current Assets was CLP1.10 Mil.
Total Assets was CLP492.84 Mil.
Property, Plant and Equipment(Net PPE) was CLP191.28 Mil.
Depreciation, Depletion and Amortization(DDA) was CLP0.00 Mil.
Selling, General, & Admin. Expense(SGA) was CLP186.17 Mil.
Total Current Liabilities was CLP100.88 Mil.
Long-Term Debt & Capital Lease Obligation was CLP0.00 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 / 0) / (0 / 0)
= /
=

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 / 0) / (0 / 0)
= /
=

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 - (1.511 + 432.434) / 501.896) / (1 - (1.101 + 191.276) / 492.835)
=0.135389 / 0.609652
=

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 / 0
=

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 / (0 + 191.276)) / (1.701 / (1.701 + 432.434))
=0 / 0.003918
=

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)
=(232.071 / 0) / (186.172 / 0)
= /
=

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 + 97.091) / 501.896) / ((0 + 100.88) / 492.835)
=0.193448 / 0.204693
=

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
=(12.85 - 0 - 0.41) / 501.896
=0.024786

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.

Frequently Asked Questions Learn more about Beneish M-Score →
What does a Beneish M-Score of 0.00 mean?
SA de Deportes Club de Golfntiago (XSGO:GOLF) has a Beneish M-Score of 0.00 as of Jul. 31, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on SA de Deportes Club de Golfntiago and its competitors.
Is SA de Deportes Club de Golfntiago's Beneish M-Score too high?
SA de Deportes Club de Golfntiago's current Beneish M-Score is 0.00. Overall, SA de Deportes Club de Golfntiago has a GF Score™ of 11/100, reflecting its overall financial health beyond just this single metric.
How does SA de Deportes Club de Golfntiago's Beneish M-Score compare to AS and PLNT?
SA de Deportes Club de Golfntiago's Beneish M-Score of 0.00 can be compared against companies in the Travel & Leisure 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 Travel & Leisure company?
A good Beneish M-Score depends on the Travel & Leisure 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 SA de Deportes Club de Golfntiago and its competitors. SA de Deportes Club de Golfntiago'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 SA de Deportes Club de Golfntiago stock overvalued right now?
SA de Deportes Club de Golfntiago (XSGO:GOLF) has a current Beneish M-Score of 0.00. The current Beneish M-Score is 0.00. SA de Deportes Club de Golfntiago's overall GF Score™ is 11/100. 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 SA de Deportes Club de Golfntiago (XSGO:GOLF), the current Beneish M-Score is 0.00 as of Jul. 31, 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.

SA de Deportes Club de Golfntiago Business Description

Address Avenida Presidente Riesco 3700, Las Condes, Santiago, CHL
SA de Deportes Club de Golf Santiago is engaged in the leisure and recreational industry. The Company's main activities are promotion of sports and the operation of Club de Golf los Leones, a private golf club located in Santiago. Its activities include fitness center, restaurants, nursery school.
11GF Score

Get the complete analysis for XSGO:GOLF

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

CLP22,000,000.00
Price