S An MiguelBUE:SAMIB 33 Beneish M-Score is -3.02 as of Jun. 27, 2026. GuruFocus rates BUE:SAMIB with a GF Score™ of 33/100. The stock has 5 warning signs investors should review. Among 1,849 Consumer Packaged Goods companies, S An Miguel ranks better than 83.56% 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.
Good Sign:
Beneish M-Score -3.02 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for S An Miguel's Beneish M-Score or its related term are showing as below:
BUE:SAMIB'
s Beneish M-Score Range Over the Past 10 Years
Min: -6.75 Med: -1.96 Max: 8.23
Current: -3.02
During the past 13 years, the highest Beneish M-Score of S An Miguel was 8.23. The lowest was -6.75. And the median was -1.96.
S An Miguel Beneish M-Score Related Terms
S An Miguel Beneish M-Score Historical Data
* Premium members only.
The historical data trend for S An Miguel'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.
BUE:SAMIB vs ADM, BG, TSN: Beneish M-Score Comparison
For the Farm Products subindustry, S An Miguel'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.
S An Miguel Beneish M-Score vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, S An Miguel's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where S An Miguel's Beneish M-Score falls into.
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 S An Miguel 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 * 0.6625
+
0.528 * 0.8238
+
0.404 * 1.1496
+
0.892 * 1.5719
+
0.115 * 0.8754
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 0.7104
+
4.679 * -0.170209
-
0.327 * 0.9797
=
-3.07
* 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.
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.
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))
=
(14952.244 / (14952.244 + 199341.338))
/
(23829.084 / (23829.084 + 275137.506))
=
0.069775
/
0.079705
=
0.8754
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
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
=
(-48358.623 - 0
-
41631.014)
/
528700.848
=
-0.170209
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.
S An Miguel has a M-score of -3.07 suggests that the company is unlikely to be a manipulator.
S An Miguel (BUE:SAMIB) has a Beneish M-Score of -3.02 as of Jun. 27, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on S An Miguel and its competitors. According to the industry distribution chart, S An Miguel ranks #304 out of 1849 companies in the Consumer Packaged Goods industry, placing it in the top 16.4%.
Is S An Miguel's Beneish M-Score too high?
S An Miguel's current Beneish M-Score is -3.02. Based on the distribution chart, S An Miguel ranks #304 out of 1849 companies in the Consumer Packaged Goods industry, which is in the top quartile — a strong position relative to peers. Overall, S An Miguel has a GF Score™ of 33/100, reflecting its overall financial health beyond just this single metric.
How does S An Miguel's Beneish M-Score compare to ADM and BG?
According to the Consumer Packaged Goods industry distribution chart, S An Miguel ranks #304 out of 1849 companies for Beneish M-Score. This places S An Miguel in the top 16% of its industry — outperforming the majority of peers. 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 Consumer Packaged Goods company?
A good Beneish M-Score depends on the Consumer Packaged Goods 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 S An Miguel and its competitors. S An Miguel's current Beneish M-Score is -3.02. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is S An Miguel stock overvalued right now?
S An Miguel (BUE:SAMIB) has a current Beneish M-Score of -3.02. The current Beneish M-Score is -3.02. S An Miguel's overall GF Score™ is 33/100 with 5 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 S An Miguel (BUE:SAMIB), the current Beneish M-Score is -3.02 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.
S.A. San Miguel AGICI y F is engaged in the growing, production, packaging, and export of fresh citrus fruits. Its products include fresh lemons, oranges, grapefruits, and others, & processed products such as lemon juice, lemon oil, and dehydrated lemon peel. The company reports in the following segments Finished products, Fresh Fruit, and Services. The company operates in domestic as well as international market, out of which the majority of the revenue is generated from the international market.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
BUE:SAMIB has been successfully added to your 