Lucky Strike Entertainment
LUCK Consumer Cyclical Leisure
Lucky Strike Entertainment’s revenue for fiscal 2026 (year ended June 2026) was $1.2 billion, up 3.66% from fiscal 2025. In the quarter to June 2026, revenue was flat, EPS grew 58.8%, free cash flow fell 3,101.8% and total debt rose 10.2%, each against the same quarter a year earlier. Revenue growth for three consecutive years; insiders bought in the last twelve months.
Follow LUCK
Lucky Strike Entertainment (LUCK) Beneish M-score
Lucky Strike Entertainment's Beneish M-score for fiscal 2026 is −2.44; values above −1.78 are the model's flag for possible earnings manipulation — a statistical screen, not a finding.
Beneish M-score, annual
Embed this chart
Annual newest first
| Period | Beneish M-score | Change (points) |
|---|---|---|
| FY2026 | −2.44 | 0.15 |
| FY2025 | −2.59 | — |
How fiscal 2026’s score is made up
| Component | This year | Year before | Result | Points |
|---|---|---|---|---|
| Days’ sales in receivables index | 1.22 | — | 1.12 | |
| Gross margin index | 1.06 | — | 0.56 | |
| Asset quality index | 0.88 | — | 0.35 | |
| Sales growth index | 1.04 | — | 0.92 | |
| Depreciation index | 1.46 | — | 0.17 | |
| SG&A index | 1.02 | — | −0.17 | |
| Total accruals to total assets | (0.04) | — | −0.20 | |
| Leverage index | 1.08 | — | −0.35 | |
| Beneish M-score | Low — no pattern the model associates with manipulation | −2.44 | ||
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 |
|---|---|
| XPOF Xponential Fitness, Inc. compare | −4.1× |
| FUN Six Flags Entertainment Corporation compare | −3.4× |
| JOUT Johnson Outdoors Inc. compare | −3.1× |
| FNKO Funko, Inc. compare | −2.9× |
| PRKS United Parks & Resorts Inc. compare | −2.9× |
| ESCA Escalade, Incorporated compare | −2.9× |
| LUCK Lucky Strike Entertainment | −2.4× |
| JAKK JAKKS Pacific, Inc. compare | −2.4× |
| TRON Tron Inc. compare | −2.2× |
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