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 -2.46 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for El Puerto de LiverpoolB de CV's Beneish M-Score or its related term are showing as below:
FRA:PLV1'
s Beneish M-Score Range Over the Past 10 Years
Min: -3.11 Med: -2.46 Max: -1.96
Current: -2.46
During the past 13 years, the highest Beneish M-Score of El Puerto de LiverpoolB de CV was -1.96. The lowest was -3.11. And the median was -2.46.
El Puerto de LiverpoolB de CV Beneish M-Score Related Terms
El Puerto de LiverpoolB de CV Beneish M-Score Historical Data
* 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.
El Puerto de LiverpoolB de CV Beneish M-Score Chart
For the Department Stores subindustry, El Puerto de LiverpoolB de CV'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.
El Puerto de LiverpoolB de CV Beneish M-Score vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, El Puerto de LiverpoolB de CV's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where El Puerto de LiverpoolB de CV's Beneish M-Score falls into.
El Puerto de LiverpoolB de CV 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 El Puerto de LiverpoolB de CV 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 * 1.1011
+
0.528 * 1.011
+
0.404 * 1.1596
+
0.892 * 1.0484
+
0.115 * 0.9862
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 1.0323
+
4.679 * -0.02912
-
0.327 * 0.9419
=
-2.40
* 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))
=
(272.602 / (272.602 + 3515.822))
/
(300.972 / (300.972 + 3824.125))
=
0.071957
/
0.072961
=
0.9862
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
=
(787.114 - 0
-
1213.002)
/
14625.462
=
-0.02912
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.
El Puerto de LiverpoolB de CV has a M-score of -2.40 suggests that the company is unlikely to be a manipulator.
El Puerto de LiverpoolB de CV (FRA:PLV1) has a Beneish M-Score of -2.46 as of Jul. 05, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on El Puerto de LiverpoolB de CV and its competitors. According to the industry distribution chart, El Puerto de LiverpoolB de CV ranks #647 out of 1084 companies in the Retail - Cyclical industry, placing it in the top 59.7%.
Is El Puerto de LiverpoolB de CV's Beneish M-Score too high?
El Puerto de LiverpoolB de CV's current Beneish M-Score is -2.46. Based on the distribution chart, El Puerto de LiverpoolB de CV ranks #647 out of 1084 companies in the Retail - Cyclical industry, which is below the industry midpoint. Overall, El Puerto de LiverpoolB de CV has a GF Score™ of 92/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does El Puerto de LiverpoolB de CV's Beneish M-Score compare to DDS and M?
According to the Retail - Cyclical industry distribution chart, El Puerto de LiverpoolB de CV ranks #647 out of 1084 companies for Beneish M-Score. This places El Puerto de LiverpoolB de CV 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 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 El Puerto de LiverpoolB de CV and its competitors. El Puerto de LiverpoolB de CV's current Beneish M-Score is -2.46. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is El Puerto de LiverpoolB de CV stock overvalued right now?
Based on GuruFocus' analysis, El Puerto de LiverpoolB de CV (FRA:PLV1) is currently considered Modestly Undervalued. The stock's GF Value™ is €5.44, compared to a current price of €4.72 — trading 13.2% below its estimated fair value. The current Beneish M-Score is -2.46. El Puerto de LiverpoolB de CV's overall GF Score™ is 92/100 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 El Puerto de LiverpoolB de CV (FRA:PLV1), the current Beneish M-Score is -2.46 as of Jul. 05, 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 El Puerto de LiverpoolB de CV (FRA:PLV1) Overvalued in 2026?
Based on GuruFocus' analysis, El Puerto de LiverpoolB de CV stock appears to be undervalued.
The current stock price of €4.72 is trading 13.2% below its estimated GF Value™ of €5.44.
GuruFocus considers El Puerto de LiverpoolB de CV to be Modestly Undervalued.
Key valuation signals for FRA:PLV1:
Beneish M-Score: -2.46
GF Value™: €5.44 vs. price of €4.72 (13.2% below fair value)
No single metric tells the full story. See the FRA:PLV1 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
El Puerto de LiverpoolB de CV Business Description
El Puerto de Liverpool SAB de CV is a retail company that operates throughout Mexico in three business segments: Liverpool, which offers clothing, home goods, furniture, and cosmetics in Liverpool stores as well as boutique locations; Suburbia, which includes Suburbia stores selling consumer products of its own brands; The credit segment is a complement to the Liverpool and Suburbia commercial segment and Real estate segment. The company finances its clients in the form of Liverpool and Suburbia departmental credit cards, which customers can buy exclusively at company stores and real estate, which leases commercial space to tenants of its Galeria shopping malls. The Liverpool segment brings in the majority of revenue, with the Maximum portion coming from Mexico and the surrounding areas.
92GF Score
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