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 -3.09 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for Christian Dior SE's Beneish M-Score or its related term are showing as below:
FRA:DIO0'
s Beneish M-Score Range Over the Past 10 Years
Min: -3.15 Med: -2.82 Max: -2.49
Current: -3.09
During the past 13 years, the highest Beneish M-Score of Christian Dior SE was -2.49. The lowest was -3.15. And the median was -2.82.
Christian Dior SE Beneish M-Score Related Terms
Christian Dior SE Beneish M-Score Historical Data
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The historical data trend for Christian Dior SE'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 Luxury Goods subindustry, Christian Dior SE'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.
Christian Dior SE Beneish M-Score vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Christian Dior SE's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Christian Dior SE'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 Christian Dior SE 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 * 0.9234
+
0.528 * 1.0119
+
0.404 * 0.9327
+
0.892 * 0.9542
+
0.115 * 0.9441
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 1.0092
+
4.679 * -0.10292
-
0.327 * 0.9743
=
-3.09
* 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))
=
(7795 / (7795 + 45580))
/
(7999 / (7999 + 43712))
=
0.146042
/
0.154687
=
0.9441
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
=
(4531 - 0
-
18860)
/
139225
=
-0.10292
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.
Christian Dior SE has a M-score of -3.09 suggests that the company is unlikely to be a manipulator.
Christian Dior SE (FRA:DIO0) has a Beneish M-Score of -3.09 as of Jun. 26, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Christian Dior SE and its competitors. According to the industry distribution chart, Christian Dior SE ranks #194 out of 1087 companies in the Retail - Cyclical industry, placing it in the top 17.8%.
Is Christian Dior SE's Beneish M-Score too high?
Christian Dior SE's current Beneish M-Score is -3.09. Based on the distribution chart, Christian Dior SE ranks #194 out of 1087 companies in the Retail - Cyclical industry, which is in the top quartile — a strong position relative to peers. Overall, Christian Dior SE has a GF Score™ of 90/100, reflecting its overall financial health beyond just this single metric.
How does Christian Dior SE's Beneish M-Score compare to TPR and SIG?
According to the Retail - Cyclical industry distribution chart, Christian Dior SE ranks #194 out of 1087 companies for Beneish M-Score. This places Christian Dior SE in the top 18% 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 Retail - Cyclical company?
A good Beneish M-Score depends on the Retail - Cyclical 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 Christian Dior SE and its competitors. Christian Dior SE's current Beneish M-Score is -3.09. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Christian Dior SE stock overvalued right now?
Christian Dior SE (FRA:DIO0) has a current Beneish M-Score of -3.09. The stock's GF Value™ is €152.00, compared to a current price of €112.00 — trading 26.3% below its estimated fair value. The current Beneish M-Score is -3.09. Christian Dior SE's overall GF Score™ is 90/100 with 2 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 Christian Dior SE (FRA:DIO0), the current Beneish M-Score is -3.09 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 Christian Dior SE (FRA:DIO0) Overvalued in 2026?
Based on GuruFocus' analysis, Christian Dior SE stock appears to be undervalued.
The current stock price of €112.00 is trading 26.3% below its estimated GF Value™ of €152.00.
Key valuation signals for FRA:DIO0:
Beneish M-Score: -3.09
GF Value™: €152.00 vs. price of €112.00 (26.3% below fair value)
No single metric tells the full story. See the FRA:DIO0 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Christian Dior SE is a holding company with full ownership of Christian Dior Couture and a controlling interest in LVMH. Christian Dior Couture sells apparel, leather goods, jewelry, and accessories under various Dior brands. The majority of sales are through its retail stores. Through LVMH, the company operates the following business groups: wines and spirits, fashion and leather goods, watches and jewelry, perfumes and cosmetics, and selective retailing. Maximum revenue is generated from its fashion and leather goods business. The Group has dozens of brands throughout its businesses, including Dom Perignon, Hennessy, Louis Vuitton, Fendi, TAG Heuer, and Sephora, among others. Geographically, it derives maximum revenue from Asia (excluding Japan), followed by the USA, and other markets.
90GF Score
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