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 -2.4 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for John Wiley & Sons's Beneish M-Score or its related term are showing as below:
FRA:2F7'
s Beneish M-Score Range Over the Past 10 Years
Min: -2.76 Med: -2.66 Max: -2.21
Current: -2.4
During the past 13 years, the highest Beneish M-Score of John Wiley & Sons was -2.21. The lowest was -2.76. And the median was -2.66.
John Wiley & Sons Beneish M-Score Related Terms
John Wiley & Sons Beneish M-Score Historical Data
* Premium members only.
The historical data trend for John Wiley & Sons'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.
FRA:2F7 vs TDAY, SCHL, LEE: Beneish M-Score Comparison
For the Publishing subindustry, John Wiley & Sons'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.
John Wiley & Sons Beneish M-Score vs Media - Diversified Industry
For the Media - Diversified industry and Communication Services sector, John Wiley & Sons's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where John Wiley & Sons'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 John Wiley & Sons 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 * 1.1089
+
0.528 * 1.0002
+
0.404 * 1.0156
+
0.892 * 0.9261
+
0.115 * 0.9346
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 1
+
4.679 * -0.000264
-
0.327 * 0.9326
=
-2.43
* 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))
=
(136.896 / (136.896 + 203.145))
/
(125.115 / (125.115 + 165.347))
=
0.402587
/
0.430745
=
0.9346
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
=
(189.567 - -31.737
-
221.888)
/
2216.004
=
-0.000264
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.
John Wiley & Sons has a M-score of -2.43 suggests that the company is unlikely to be a manipulator.
John Wiley & Sons (FRA:2F7) has a Beneish M-Score of -2.40 as of Jun. 24, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on John Wiley & Sons and its competitors. According to the industry distribution chart, John Wiley & Sons ranks #603 out of 989 companies in the Media - Diversified industry, placing it in the top 61%.
Is John Wiley & Sons' Beneish M-Score too high?
John Wiley & Sons' current Beneish M-Score is -2.40. Based on the distribution chart, John Wiley & Sons ranks #603 out of 989 companies in the Media - Diversified industry, which is below the industry midpoint. Overall, John Wiley & Sons has a GF Score™ of 56/100, reflecting its overall financial health beyond just this single metric.
How does John Wiley & Sons' Beneish M-Score compare to TDAY and SCHL?
According to the Media - Diversified industry distribution chart, John Wiley & Sons ranks #603 out of 989 companies for Beneish M-Score. This places John Wiley & Sons 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 Media - Diversified company?
A good Beneish M-Score depends on the Media - Diversified 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 John Wiley & Sons and its competitors. John Wiley & Sons's current Beneish M-Score is -2.40. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is John Wiley & Sons stock overvalued right now?
John Wiley & Sons (FRA:2F7) has a current Beneish M-Score of -2.40. The stock's GF Value™ is €34.10, compared to a current price of €38.20 — trading 12% above its estimated fair value. The current Beneish M-Score is -2.40. John Wiley & Sons' overall GF Score™ is 56/100 with 6 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 John Wiley & Sons (FRA:2F7), the current Beneish M-Score is -2.40 as of Jun. 24, 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 John Wiley & Sons (FRA:2F7) Overvalued in 2026?
Based on GuruFocus' analysis, John Wiley & Sons stock appears to be overvalued.
The current stock price of €38.20 is trading 12% above its estimated GF Value™ of €34.10.
Key valuation signals for FRA:2F7:
Beneish M-Score: -2.40
GF Value™: €34.10 vs. price of €38.20 (12% above fair value)
No single metric tells the full story. See the FRA:2F7 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
John Wiley & Sons Inc is a publisher and a trusted leader in research and learning. The company segment includes: Research, which includes the reporting lines of Research Publishing and Research Solutions, and Learning includes the Academic and Professional reporting lines and consists of publishing, courseware, and assessments. Its industry-principal content, services, platforms, and knowledge networks are tailored to meet the evolving needs of its customers and partners, including researchers, students, instructors, professionals, institutions, and corporations. The company empowers knowledge-seekers to transform today's obstacles into tomorrow's brightest opportunities. For more than two centuries, the company has been delivering on its timeless mission to unlock human potential.
56GF Score
Get the complete analysis for FRA:2F7
Beneish M-Score is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
FRA:2F7 has been successfully added to your 
