707 Cayman Holdings Limited
JEM Consumer Cyclical Apparel Retail
707 Cayman Holdings Limited’s revenue for fiscal 2025 (year ended September 2025) was $13.7 million, up 21.8% from fiscal 2024. Insiders bought in the last twelve months.
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707 Cayman Holdings Limited (JEM) Beneish M-score
707 Cayman Holdings Limited's Beneish M-score for fiscal 2025 is −3.11; values above −1.78 are the model's flag for possible earnings manipulation — a statistical screen, not a finding.
Beneish M-score, annual
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Annual newest first
| Period | Beneish M-score | Change (points) |
|---|---|---|
| FY2025 | −3.11 | (1.30) |
| FY2024 | −1.81 | — |
How fiscal 2025’s score is made up
| Component | This year | Year before | Result | Points |
|---|---|---|---|---|
| Days’ sales in receivables index | 2.76 | — | 2.54 | |
| Gross margin index | 1.46 | — | 0.77 | |
| Asset quality index | 0.32 | — | 0.13 | |
| Sales growth index | 1.22 | — | 1.09 | |
| Depreciation index | 0.73 | — | 0.08 | |
| SG&A index | 4.97 | — | −0.86 | |
| Total accruals to total assets | (0.40) | — | −1.86 | |
| Leverage index | 0.49 | — | −0.16 | |
| Beneish M-score | Low — no pattern the model associates with manipulation | −3.11 | ||
How the Beneish M-score works
M = −4.84 + 0.920 × DSRI + 0.528 × GMI + 0.404 × AQI + 0.892 × SGI + 0.115 × DEPI − 0.172 × SGAI + 4.679 × TATA − 0.327 × LVGI (Beneish, 1999): eight changes in the accounts from one fiscal year to the next, which the model weighs for the pattern seen in companies that later restated their earnings. Higher is worse.
| below −2.22 | Low — no pattern the model associates with manipulation |
|---|---|
| −2.22 to −1.78 | Elevated |
| above −1.78 | Flagged by the model |
−1.78 is the cut-off usually quoted from the paper, −2.22 a common conservative one. A statistical screen, not a finding of wrongdoing.
When asset quality, depreciation or SG&A cannot be worked out, that index is set to 1, as Beneish did, and the breakdown says so; with all three missing there is no score. Depreciation includes amortisation, and asset quality leaves out securities. Not worked out for banks, insurers and REITs.
Beneish M-score against peers
| Company | Beneish M-score |
|---|---|
| LVLU Lulu's Fashion Lounge Holdings, Inc. compare | −3.9× |
| BIRD Smartbird, Inc. compare | −3.8× |
| JEM 707 Cayman Holdings Limited | −3.1× |
| DXLG Destination XL Group, Inc. compare | −2.8× |
| AKA a.k.a. Brands Holding Corp. compare | −2.7× |
| CATO Cato Corporation (The) compare | −2.4× |
| TLYS Tilly's, Inc. compare | −2.4× |
| BRIA BrilliA Inc compare | −2.4× |
| RENT Rent the Runway, Inc. compare | — |
What Beneish M-score is
The Beneish M-Score combines eight year-on-year changes in the accounts into a statistical screen for patterns seen in companies that overstated earnings.
−4.84 + 0.920 × DSRI + 0.528 × GMI + 0.404 × AQI + 0.892 × SGI + 0.115 × DEPI − 0.172 × SGAI + 4.679 × TATA − 0.327 × LVGI