Longvie (BUE:LONG) Beneish M-Score: 0.46 (As of Jun. 27, 2026)


BUE:LONG Longvie SA BUE:LONG
55 GF Score
Price ARS16.55
GF Value ARS16.40
Valuation Fairly Valued
! 8 Warning Signs
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What is Longvie Beneish M-Score?

Longvie BUE:LONG +1.22% 55 Beneish M-Score is 0.46 as of Jun. 27, 2026. GuruFocus rates BUE:LONG with a GF Score™ of 55/100 and a GF Value™ of ARS16.40 (Fairly Valued). The stock has 8 warning signs investors should review. Among 419 Furnishings, Fixtures & Appliances companies, Longvie ranks worse than 96.9% 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.

Warning Sign:

Beneish M-Score 0.46 higher than -1.78, which implies that the company might have manipulated its financial results.

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

BUE:LONG' s Beneish M-Score Range Over the Past 10 Years
Min: -3.63   Med: -2   Max: 1.15
Current: 0.46

During the past 13 years, the highest Beneish M-Score of Longvie was 1.15. The lowest was -3.63. And the median was -2.00.


Longvie Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Longvie'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.

Longvie Beneish M-Score Chart

Longvie Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only -1.37 -0.17 -2.20 -2.82 -2.40

Longvie Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Beneish M-Score Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only -3.63 -3.07 -2.26 -2.40 0.46

BUE:LONG vs SN, SGI, MHK: Beneish M-Score Comparison

For the Furnishings, Fixtures & Appliances subindustry, Longvie'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.


Longvie Beneish M-Score vs Furnishings, Fixtures & Appliances Industry

For the Furnishings, Fixtures & Appliances industry and Consumer Cyclical sector, Longvie's Beneish M-Score distribution charts can be found below:

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


BUE:LONG
55GF Score
Longvie SA BUE:LONG
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Longvie 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 Longvie 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 * 1.8579+0.528 * 2.5675+0.404 * 4.9784+0.892 * 0.8927+0.115 * 1.5169
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 0.6715+4.679 * -0.035481-0.327 * 1.4214
=0.46

* 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 (Mar26) TTM:Last Year (Mar25) TTM:
Total Receivables was ARS10,146 Mil.
Revenue was 13501.262 + 14893.337 + 15529.318 + 17823.164 = ARS61,747 Mil.
Gross Profit was -183.003 + 411.185 + 1410.865 + 2053.874 = ARS3,693 Mil.
Total Current Assets was ARS45,546 Mil.
Total Assets was ARS52,983 Mil.
Property, Plant and Equipment(Net PPE) was ARS5,688 Mil.
Depreciation, Depletion and Amortization(DDA) was ARS997 Mil.
Selling, General, & Admin. Expense(SGA) was ARS6,675 Mil.
Total Current Liabilities was ARS24,235 Mil.
Long-Term Debt & Capital Lease Obligation was ARS12 Mil.
Net Income was -2685.492 + -2828.965 + 416.581 + -603.955 = ARS-5,702 Mil.
Non Operating Income was 0 + 0 + 0 + 0 = ARS0 Mil.
Cash Flow from Operations was 480.093 + -3598.767 + -1639.378 + 936.136 = ARS-3,822 Mil.
Total Receivables was ARS6,117 Mil.
Revenue was 15097.462 + 12775.523 + 22371.163 + 18922.02 = ARS69,166 Mil.
Gross Profit was 1661.03 + 2232.305 + 2988.978 + 3738.362 = ARS10,621 Mil.
Total Current Assets was ARS33,878 Mil.
Total Assets was ARS38,889 Mil.
Property, Plant and Equipment(Net PPE) was ARS4,753 Mil.
Depreciation, Depletion and Amortization(DDA) was ARS1,390 Mil.
Selling, General, & Admin. Expense(SGA) was ARS11,136 Mil.
Total Current Liabilities was ARS12,409 Mil.
Long-Term Debt & Capital Lease Obligation was ARS112 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)
=(10145.969 / 61747.081) / (6117.179 / 69166.168)
=0.164315 / 0.088442
=1.8579

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)
=(10620.675 / 69166.168) / (3692.921 / 61747.081)
=0.153553 / 0.059807
=2.5675

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 - (45545.749 + 5687.547) / 52983.182) / (1 - (33877.766 + 4753.316) / 38889.073)
=0.033027 / 0.006634
=4.9784

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
=61747.081 / 69166.168
=0.8927

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))
=(1390.449 / (1390.449 + 4753.316)) / (997.412 / (997.412 + 5687.547))
=0.226319 / 0.149202
=1.5169

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)
=(6675.233 / 61747.081) / (11135.701 / 69166.168)
=0.108106 / 0.160999
=0.6715

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)
=((12.474 + 24234.593) / 52983.182) / ((111.732 + 12408.978) / 38889.073)
=0.457637 / 0.32196
=1.4214

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
=(-5701.831 - 0 - -3821.916) / 52983.182
=-0.035481

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.

Longvie has a M-score of 0.46 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 0.46 mean?
Longvie (BUE:LONG) has a Beneish M-Score of 0.46 as of Jun. 27, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Longvie and its competitors. According to the industry distribution chart, Longvie ranks #406 out of 419 companies in the Furnishings, Fixtures & Appliances industry, placing it in the top 96.9%.
Is Longvie's Beneish M-Score too high?
Longvie's current Beneish M-Score is 0.46. Based on the distribution chart, Longvie ranks #406 out of 419 companies in the Furnishings, Fixtures & Appliances industry, which is in the bottom quartile relative to peers. Overall, Longvie has a GF Score™ of 55/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Longvie's Beneish M-Score compare to SN and SGI?
According to the Furnishings, Fixtures & Appliances industry distribution chart, Longvie ranks #406 out of 419 companies for Beneish M-Score. This places Longvie in the lower half of its 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 Furnishings, Fixtures & Appliances company?
A good Beneish M-Score depends on the Furnishings, Fixtures & Appliances 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 Longvie and its competitors. Longvie's current Beneish M-Score is 0.46. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Longvie stock overvalued right now?
Based on GuruFocus' analysis, Longvie (BUE:LONG) is currently considered Fairly Valued. The stock's GF Value™ is ARS16.40, compared to a current price of ARS16.55 — trading 0.9% above its estimated fair value. The current Beneish M-Score is 0.46. Longvie's overall GF Score™ is 55/100 with 8 warning signs to review. 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 Longvie (BUE:LONG), the current Beneish M-Score is 0.46 as of Jun. 27, 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.

Is Longvie (BUE:LONG) Overvalued in 2026?

Based on GuruFocus' analysis, Longvie stock appears to be overvalued. The current stock price of ARS16.55 is trading 0.9% above its estimated GF Value™ of ARS16.40. GuruFocus considers Longvie to be Fairly Valued.

Key valuation signals for BUE:LONG:

  • Beneish M-Score: 0.46
  • GF Value™: ARS16.40 vs. price of ARS16.55 (0.9% above fair value)
  • GF Score™: 55/100 with 8 warning signs

No single metric tells the full story. See the BUE:LONG stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Longvie Business Description

Address Laprida 4851, Villa Martelli, Buenos Aires, ARG
Longvie SA operates in the home furnishing and fixtures industry. The principal business activity of the company is to manufacture and distribute household appliances. The company produces washing machines, dishwashers, stoves, ovens, water heaters, and hot water tanks for the domestic and international markets. It has an operational presence across Canada, United States, Brazil, Poland, Georgia, Colombia, Peru, and other countries.
55GF Score

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

ARS16.55
Price
ARS16.40
GF Value