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 -3.37 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for Sony Group's Beneish M-Score or its related term are showing as below:
BUE:SONY'
s Beneish M-Score Range Over the Past 10 Years
Min: -3.37 Med: -2.52 Max: -2.35
Current: -3.37
During the past 13 years, the highest Beneish M-Score of Sony Group was -2.35. The lowest was -3.37. And the median was -2.52.
Sony Group Beneish M-Score Related Terms
Sony Group Beneish M-Score Historical Data
* Premium members only.
The historical data trend for Sony Group'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.
For the Consumer Electronics subindustry, Sony Group'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.
Sony Group Beneish M-Score vs Hardware Industry
For the Hardware industry and Technology sector, Sony Group's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Sony Group'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 Sony Group 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 * 0.8152
+
0.528 * 0.9527
+
0.404 * 0.6764
+
0.892 * 1.4171
+
0.115 * 0.8937
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 0.9795
+
4.679 * -0.144166
-
0.327 * 1.1274
=
-3.16
* 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))
=
(7354404.006 / (7354404.006 + 14556473.819))
/
(10483856.348 / (10483856.348 + 17430624.627))
=
0.335651
/
0.375571
=
0.8937
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
=
(-3388333.916 - -1149102.593
-
17683928.239)
/
138196308.186
=
-0.144166
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.
Sony Group has a M-score of -3.16 suggests that the company is unlikely to be a manipulator.
Sony Group (BUE:SONY) has a Beneish M-Score of -3.37 as of Jun. 27, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Sony Group and its competitors. According to the industry distribution chart, Sony Group ranks #219 out of 2404 companies in the Hardware industry, placing it in the top 9.1%.
Is Sony Group's Beneish M-Score too high?
Sony Group's current Beneish M-Score is -3.37. Based on the distribution chart, Sony Group ranks #219 out of 2404 companies in the Hardware industry, which is in the top quartile — a strong position relative to peers. Overall, Sony Group has a GF Score™ of 71/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Sony Group's Beneish M-Score compare to AAPL?
According to the Hardware industry distribution chart, Sony Group ranks #219 out of 2404 companies for Beneish M-Score. This places Sony Group in the top 9% 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 Hardware company?
A good Beneish M-Score depends on the Hardware 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 Sony Group and its competitors. Sony Group's current Beneish M-Score is -3.37. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sony Group stock overvalued right now?
Based on GuruFocus' analysis, Sony Group (BUE:SONY) is currently considered Fairly Valued. The stock's GF Value™ is ARS3,843.42, compared to a current price of ARS3,810.00 — trading 0.9% below its estimated fair value. The current Beneish M-Score is -3.37. Sony Group's overall GF Score™ is 71/100. 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 Sony Group (BUE:SONY), the current Beneish M-Score is -3.37 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 Sony Group (BUE:SONY) Overvalued in 2026?
Based on GuruFocus' analysis, Sony Group stock appears to be undervalued.
The current stock price of ARS3,810.00 is trading 0.9% below its estimated GF Value™ of ARS3,843.42.
GuruFocus considers Sony Group to be Fairly Valued.
Key valuation signals for BUE:SONY:
Beneish M-Score: -3.37
GF Value™: ARS3,843.42 vs. price of ARS3,810.00 (0.9% below fair value)
No single metric tells the full story. See the BUE:SONY stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Sony Group is a conglomerate with consumer electronics roots, which not only designs, develops, produces, and sells electronic equipment and devices, but also is engaged in content businesses, such as console and mobile games, music, and movies. Sony is the global top company of CMOS image sensors, game consoles, professional broadcasting cameras, and music publishing, and is one of the top players on digital cameras, wireless earphones, recorded music, movies, and so on. Sony's business portfolio is well diversified with five major business segments.
71GF Score
Get the complete analysis for BUE:SONY
Beneish M-Score is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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