ELUXY (Electrolux AB) Beneish M-Score: -2.34 (As of Jun. 25, 2026)


ELUXY Electrolux AB ELUXY
61 GF Score
Price $11.50
GF Value $19.59
Valuation Possible Value Trap
! 7 Warning Signs
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What is Electrolux AB Beneish M-Score?

Electrolux AB ELUXY +0.73% 61 Beneish M-Score is -2.34 as of Jun. 25, 2026. GuruFocus rates ELUXY with a GF Score™ of 61/100 and a GF Value™ of $19.59 (Possible Value Trap). The stock has 7 warning signs investors should review. Among 419 Furnishings, Fixtures & Appliances companies, Electrolux AB ranks worse than 67.3% 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 -2.34 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

ELUXY' s Beneish M-Score Range Over the Past 10 Years
Min: -2.97   Med: -2.65   Max: -2.15
Current: -2.34

During the past 13 years, the highest Beneish M-Score of Electrolux AB was -2.15. The lowest was -2.97. And the median was -2.65.


Electrolux AB Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Electrolux AB'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.

Electrolux AB Beneish M-Score Chart

Electrolux AB 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 -2.44 -2.28 -2.82 -2.72 -2.64

Electrolux AB 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 -2.82 -2.72 -2.61 -2.64 -2.34

ELUXY vs SN, SGI, MHK: Beneish M-Score Comparison

For the Furnishings, Fixtures & Appliances subindustry, Electrolux AB'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.


Electrolux AB Beneish M-Score vs Furnishings, Fixtures & Appliances Industry

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

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


ELUXY
61GF Score
Electrolux AB ELUXY
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Electrolux AB 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 Electrolux AB 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 * 1.1283+0.528 * 0.9728+0.404 * 1.0715+0.892 * 1.0397+0.115 * 1.0127
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1.0268+4.679 * 0.008373-0.327 * 0.982
=-2.27

* 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 $2,395 Mil.
Revenue was 3170.802 + 3778.124 + 3448.099 + 3275.591 = $13,673 Mil.
Gross Profit was 439.402 + 623.446 + 576.568 + 557.697 = $2,197 Mil.
Total Current Assets was $6,655 Mil.
Total Assets was $12,344 Mil.
Property, Plant and Equipment(Net PPE) was $3,052 Mil.
Depreciation, Depletion and Amortization(DDA) was $597 Mil.
Selling, General, & Admin. Expense(SGA) was $2,027 Mil.
Total Current Liabilities was $7,116 Mil.
Long-Term Debt & Capital Lease Obligation was $3,485 Mil.
Net Income was -50.444 + 50.143 + 20.485 + 18.642 = $39 Mil.
Non Operating Income was 0 + 0 + 0 + 0 = $0 Mil.
Cash Flow from Operations was -518.181 + 494.539 + 77.566 + -118.452 = $-65 Mil.
Total Receivables was $2,041 Mil.
Revenue was 3214.906 + 3456.35 + 3254.082 + 3224.85 = $13,150 Mil.
Gross Profit was 510.915 + 545.653 + 499.071 + 499.952 = $2,056 Mil.
Total Current Assets was $6,104 Mil.
Total Assets was $11,413 Mil.
Property, Plant and Equipment(Net PPE) was $3,034 Mil.
Depreciation, Depletion and Amortization(DDA) was $603 Mil.
Selling, General, & Admin. Expense(SGA) was $1,899 Mil.
Total Current Liabilities was $6,460 Mil.
Long-Term Debt & Capital Lease Obligation was $3,521 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)
=(2394.926 / 13672.616) / (2041.489 / 13150.188)
=0.175162 / 0.155244
=1.1283

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)
=(2055.591 / 13150.188) / (2197.113 / 13672.616)
=0.156316 / 0.160694
=0.9728

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 - (6655.111 + 3052.312) / 12344.052) / (1 - (6103.644 + 3034.107) / 11412.838)
=0.213595 / 0.199345
=1.0715

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
=13672.616 / 13150.188
=1.0397

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))
=(602.56 / (602.56 + 3034.107)) / (597.107 / (597.107 + 3052.312))
=0.16569 / 0.163617
=1.0127

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)
=(2027.091 / 13672.616) / (1898.753 / 13150.188)
=0.148259 / 0.14439
=1.0268

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)
=((3484.631 + 7115.979) / 12344.052) / ((3520.942 + 6459.912) / 11412.838)
=0.858763 / 0.874529
=0.982

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
=(38.826 - 0 - -64.528) / 12344.052
=0.008373

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.

Electrolux AB has a M-score of -2.27 suggests that the company is unlikely to be a manipulator.

Frequently Asked Questions Learn more about Beneish M-Score →
What does a Beneish M-Score of -2.34 mean?
Electrolux AB (ELUXY) has a Beneish M-Score of -2.34 as of Jun. 25, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Electrolux AB and its competitors. According to the industry distribution chart, Electrolux AB ranks #282 out of 419 companies in the Furnishings, Fixtures & Appliances industry, placing it in the top 67.3%.
Is Electrolux AB's Beneish M-Score too high?
Electrolux AB's current Beneish M-Score is -2.34. Based on the distribution chart, Electrolux AB ranks #282 out of 419 companies in the Furnishings, Fixtures & Appliances industry, which is below the industry midpoint. Overall, Electrolux AB has a GF Score™ of 61/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Electrolux AB's Beneish M-Score compare to SN and SGI?
According to the Furnishings, Fixtures & Appliances industry distribution chart, Electrolux AB ranks #282 out of 419 companies for Beneish M-Score. This places Electrolux AB 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 Electrolux AB and its competitors. Electrolux AB's current Beneish M-Score is -2.34. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Electrolux AB stock overvalued right now?
Based on GuruFocus' analysis, Electrolux AB (ELUXY) is currently considered Possible Value Trap. The stock's GF Value™ is $19.59, compared to a current price of $11.50 — trading 41.3% below its estimated fair value. The current Beneish M-Score is -2.34. Electrolux AB's overall GF Score™ is 61/100 with 7 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 Electrolux AB (ELUXY), the current Beneish M-Score is -2.34 as of Jun. 25, 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 Electrolux AB (ELUXY) Overvalued in 2026?

Based on GuruFocus' analysis, Electrolux AB stock appears to be undervalued. The current stock price of $11.50 is trading 41.3% below its estimated GF Value™ of $19.59. GuruFocus considers Electrolux AB to be Possible Value Trap.

Key valuation signals for ELUXY:

  • Beneish M-Score: -2.34
  • GF Value™: $19.59 vs. price of $11.50 (41.3% below fair value)
  • GF Score™: 61/100 with 7 warning signs

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


Electrolux AB Business Description

Address Street Goransgatan 143, Stadshagen, Stockholm, SWE, SE-105 45
Electrolux AB is a Swedish company that is principally engaged in manufacturing home appliances and appliances for professional use. Its products are categorized into kitchen products, laundry products, small appliances, professional kitchen products, professional laundry products, and adjacent products, with kitchen products accounting for more than half of total revenue. The company's brands include Electrolux, AEG, Zanussi, Frigidaire, and Electrolux Grand Cuisine. The company has a business presence in North America, Europe, Latin America, Africa, the Middle East, and Asia-Pacific, with North America and Europe jointly contributing over half of the total revenue.
61GF Score

Get the complete analysis for ELUXY

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

$11.50
Price
$19.59
GF Value