Senko Group Holdings Co (FRA:7WE) Beneish M-Score: -2.66 (As of Jun. 26, 2026)


FRA:7WE Senko Group Holdings Co Ltd FRA:7WE
82 GF Score
Price €10.30
GF Value €8.58
! 4 Warning Signs
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What is Senko Group Holdings Co Beneish M-Score?

Senko Group Holdings Co FRA:7WE 82 Beneish M-Score is -2.66 as of Jun. 26, 2026. GuruFocus rates FRA:7WE with a GF Score™ of 82/100 and a GF Value™ of €8.58. The stock has 4 warning signs investors should review. Among 966 Transportation companies, Senko Group Holdings Co ranks better than 56.94% 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 -2.66 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

The historical rank and industry rank for Senko Group Holdings Co's Beneish M-Score or its related term are showing as below:

FRA:7WE' s Beneish M-Score Range Over the Past 10 Years
Min: -2.74   Med: -2.66   Max: -2.54
Current: -2.66

During the past 13 years, the highest Beneish M-Score of Senko Group Holdings Co was -2.54. The lowest was -2.74. And the median was -2.66.


Senko Group Holdings Co Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Senko Group Holdings Co'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.

Senko Group Holdings Co Beneish M-Score Chart

Senko Group Holdings Co 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 -2.56 -2.72 -2.55 -2.65 -2.66

Senko Group Holdings Co 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 -2.65 0.00 0.00 0.00 -2.66

FRA:7WE vs FDX, UPS, JBHT: Beneish M-Score Comparison

For the Integrated Freight & Logistics subindustry, Senko Group Holdings Co'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.


Senko Group Holdings Co Beneish M-Score vs Transportation Industry

For the Transportation industry and Industrials sector, Senko Group Holdings Co's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Senko Group Holdings Co's Beneish M-Score falls into.


FRA:7WE
82GF Score
Senko Group Holdings Co Ltd FRA:7WE
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Senko Group Holdings Co 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 Senko Group Holdings Co 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 * 1.0311+0.528 * 0.9714+0.404 * 1.0106+0.892 * 0.9247+0.115 * 1.0349
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1+4.679 * -0.050848-0.327 * 1.0204
=-2.77

* 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 €669 Mil.
Revenue was €4,904 Mil.
Gross Profit was €798 Mil.
Total Current Assets was €1,469 Mil.
Total Assets was €4,481 Mil.
Property, Plant and Equipment(Net PPE) was €2,212 Mil.
Depreciation, Depletion and Amortization(DDA) was €193 Mil.
Selling, General, & Admin. Expense(SGA) was €0 Mil.
Total Current Liabilities was €1,033 Mil.
Long-Term Debt & Capital Lease Obligation was €1,784 Mil.
Net Income was €105 Mil.
Gross Profit was €0 Mil.
Cash Flow from Operations was €333 Mil.
Total Receivables was €702 Mil.
Revenue was €5,303 Mil.
Gross Profit was €838 Mil.
Total Current Assets was €1,423 Mil.
Total Assets was €4,460 Mil.
Property, Plant and Equipment(Net PPE) was €2,249 Mil.
Depreciation, Depletion and Amortization(DDA) was €204 Mil.
Selling, General, & Admin. Expense(SGA) was €0 Mil.
Total Current Liabilities was €1,146 Mil.
Long-Term Debt & Capital Lease Obligation was €1,601 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)
=(669.262 / 4903.945) / (701.903 / 5303.042)
=0.136474 / 0.132359
=1.0311

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)
=(837.85 / 5303.042) / (797.631 / 4903.945)
=0.157994 / 0.162651
=0.9714

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 - (1468.692 + 2211.845) / 4480.938) / (1 - (1422.504 + 2249.37) / 4460.246)
=0.178624 / 0.176755
=1.0106

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
=4903.945 / 5303.042
=0.9247

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))
=(203.682 / (203.682 + 2249.37)) / (192.948 / (192.948 + 2211.845))
=0.083032 / 0.080235
=1.0349

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)
=(0 / 4903.945) / (0 / 5303.042)
=0 / 0
=1

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)
=((1783.828 + 1032.673) / 4480.938) / ((1601.468 + 1146.06) / 4460.246)
=0.628552 / 0.616004
=1.0204

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
=(105.316 - 0 - 333.162) / 4480.938
=-0.050848

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.

Senko Group Holdings Co has a M-score of -2.77 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 -2.66 mean?
Senko Group Holdings Co (FRA:7WE) has a Beneish M-Score of -2.66 as of Jun. 26, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Senko Group Holdings Co and its competitors. According to the industry distribution chart, Senko Group Holdings Co ranks #416 out of 966 companies in the Transportation industry, placing it in the top 43.1%.
Is Senko Group Holdings Co's Beneish M-Score too high?
Senko Group Holdings Co's current Beneish M-Score is -2.66. Based on the distribution chart, Senko Group Holdings Co ranks #416 out of 966 companies in the Transportation industry, which is above the industry midpoint. Overall, Senko Group Holdings Co has a GF Score™ of 82/100, reflecting its overall financial health beyond just this single metric.
How does Senko Group Holdings Co's Beneish M-Score compare to FDX and UPS?
According to the Transportation industry distribution chart, Senko Group Holdings Co ranks #416 out of 966 companies for Beneish M-Score. This puts Senko Group Holdings Co in the upper 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 Transportation company?
A good Beneish M-Score depends on the Transportation 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 Senko Group Holdings Co and its competitors. Senko Group Holdings Co's current Beneish M-Score is -2.66. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Senko Group Holdings Co stock overvalued right now?
Senko Group Holdings Co (FRA:7WE) has a current Beneish M-Score of -2.66. The stock's GF Value™ is €8.58, compared to a current price of €10.30 — trading 20% above its estimated fair value. The current Beneish M-Score is -2.66. Senko Group Holdings Co's overall GF Score™ is 82/100 with 4 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 Senko Group Holdings Co (FRA:7WE), the current Beneish M-Score is -2.66 as of Jun. 26, 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 Senko Group Holdings Co (FRA:7WE) Overvalued in 2026?

Based on GuruFocus' analysis, Senko Group Holdings Co stock appears to be overvalued. The current stock price of €10.30 is trading 20% above its estimated GF Value™ of €8.58.

Key valuation signals for FRA:7WE:

  • Beneish M-Score: -2.66
  • GF Value™: €8.58 vs. price of €10.30 (20% above fair value)
  • GF Score™: 82/100 with 4 warning signs

No single metric tells the full story. See the FRA:7WE stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Senko Group Holdings Co Business Description

Other Exchanges 9069:Japan7WE:Germany
Address 1-1-30 Kita-ku, Oyodonaka, Osaka, JPN, 531-6115
Senko Group Holdings Co Ltd is a logistics company domiciled in Japan. The company organises itself into three segments: distribution, trading and commerce, and others. Distribution, which generates the majority of revenue, provides logistics services for retail products, plastics and chemical products, and housing construction, among others. Trading and commerce markets and sells petroleum, distributes logistics equipment and materials, and sells commodities, wrapping materials, alcoholic beverages, and paper products.
82GF Score

Get the complete analysis for FRA:7WE

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

€10.30
Price
€8.58
GF Value