EuroSports Global (FRA:777) Beneish M-Score: -1.80 (As of Jun. 27, 2026)


What is EuroSports Global Beneish M-Score?

EuroSports Global FRA:777 -5.17% Beneish M-Score is -1.80 as of Jun. 27, 2026. The stock has 4 warning signs investors should review. Among 1,274 Vehicles & Parts companies, EuroSports Global ranks worse than 88.07% 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 -1.8 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

FRA:777' s Beneish M-Score Range Over the Past 10 Years
Min: -4.43   Med: -2.27   Max: -1.67
Current: -1.8

During the past 13 years, the highest Beneish M-Score of EuroSports Global was -1.67. The lowest was -4.43. And the median was -2.27.

EuroSports Global Beneish M-Score Historical Data

* Premium members only.

The historical data trend for EuroSports Global'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.

EuroSports Global Beneish M-Score Chart

EuroSports Global Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only -2.43 -1.67 -2.11 -2.10 -1.80

EuroSports Global Quarterly Data
Sep17 Mar18 Sep18 Mar19 Sep19 Mar20 Sep20 Mar21 Sep21 Mar22 Sep22 Mar23 Sep23 Mar24 Sep24 Dec24 Mar25 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 0.00 -2.10 0.00 0.00 -1.80

FRA:777 vs CVNA, PAG, ALTB: Beneish M-Score Comparison

For the Auto & Truck Dealerships subindustry, EuroSports Global'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.

EuroSports Global Beneish M-Score vs Vehicles & Parts Industry

For the Vehicles & Parts industry and Consumer Cyclical sector, EuroSports Global's Beneish M-Score distribution charts can be found below:

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


EuroSports Global 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 EuroSports Global 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 * 2.4291+0.528 * 0.7933+0.404 * 1.0975+0.892 * 0.7534+0.115 * 0.7678
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 0.8695+4.679 * -0.073787-0.327 * 1.0211
=-1.81

* 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 €2.36 Mil.
Revenue was €27.98 Mil.
Gross Profit was €4.16 Mil.
Total Current Assets was €19.78 Mil.
Total Assets was €30.74 Mil.
Property, Plant and Equipment(Net PPE) was €1.80 Mil.
Depreciation, Depletion and Amortization(DDA) was €1.65 Mil.
Selling, General, & Admin. Expense(SGA) was €1.75 Mil.
Total Current Liabilities was €24.97 Mil.
Long-Term Debt & Capital Lease Obligation was €4.08 Mil.
Net Income was €-1.57 Mil.
Gross Profit was €0.00 Mil.
Cash Flow from Operations was €0.70 Mil.
 Total Receivables was €1.29 Mil.
Revenue was €37.14 Mil.
Gross Profit was €4.38 Mil.
Total Current Assets was €21.51 Mil.
Total Assets was €34.48 Mil.
Property, Plant and Equipment(Net PPE) was €3.61 Mil.
Depreciation, Depletion and Amortization(DDA) was €2.10 Mil.
Selling, General, & Admin. Expense(SGA) was €2.67 Mil.
Total Current Liabilities was €21.79 Mil.
Long-Term Debt & Capital Lease Obligation was €10.12 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)
=(2.357 / 27.979) / (1.288 / 37.138)
=0.084242 / 0.034681
=2.4291

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)
=(4.377 / 37.138) / (4.157 / 27.979)
=0.117858 / 0.148576
=0.7933

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 - (19.783 + 1.802) / 30.737) / (1 - (21.509 + 3.613) / 34.475)
=0.297752 / 0.271298
=1.0975

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
=27.979 / 37.138
=0.7534

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))
=(2.098 / (2.098 + 3.613)) / (1.653 / (1.653 + 1.802))
=0.367361 / 0.478437
=0.7678

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)
=(1.747 / 27.979) / (2.667 / 37.138)
=0.06244 / 0.071813
=0.8695

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)
=((4.076 + 24.973) / 30.737) / ((10.116 + 21.791) / 34.475)
=0.945082 / 0.925511
=1.0211

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
=(-1.57 - 0 - 0.698) / 30.737
=-0.073787

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.

EuroSports Global has a M-score of -1.81 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 -1.80 mean?
EuroSports Global (FRA:777) has a Beneish M-Score of -1.80 as of Jun. 27, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on EuroSports Global and its competitors. According to the industry distribution chart, EuroSports Global ranks #1122 out of 1274 companies in the Vehicles & Parts industry, placing it in the top 88.1%.
Is EuroSports Global's Beneish M-Score too high?
EuroSports Global's current Beneish M-Score is -1.80. Based on the distribution chart, EuroSports Global ranks #1122 out of 1274 companies in the Vehicles & Parts industry, which is in the bottom quartile relative to peers.
How does EuroSports Global's Beneish M-Score compare to CVNA and PAG?
According to the Vehicles & Parts industry distribution chart, EuroSports Global ranks #1122 out of 1274 companies for Beneish M-Score. This places EuroSports Global 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 Vehicles & Parts company?
A good Beneish M-Score depends on the Vehicles & Parts 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 EuroSports Global and its competitors. EuroSports Global's current Beneish M-Score is -1.80. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is EuroSports Global stock overvalued right now?
Based on GuruFocus' analysis, EuroSports Global (FRA:777) is currently considered Possible Value Trap. The stock's GF Value™ is €0.15, compared to a current price of €0.03 — trading 81.7% below its estimated fair value. The current Beneish M-Score is -1.80. 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 EuroSports Global (FRA:777), the current Beneish M-Score is -1.80 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.

EuroSports Global Business Description

Other Exchanges 5G1:Singapore
Address 24 Leng Kee Road, Number 01-03, Singapore, SGP, 159096
EuroSports Global Ltd is an investment holding company, which engages in the provision of management services. The segments of the company are Automobiles Distribution, Sustainable Mobility and Others. The Automobiles Distribution segment which derives the majority of revenue retails new luxury automobiles as well as pre-owned automobiles, the Sustainable Mobility segment engages in developing electric motorcycles, and the Other segment includes sales of watches.