Everybody Loves Languages (FRA:VB6) Beneish M-Score: 0.00 (As of Jul. 02, 2026)


What is Everybody Loves Languages Beneish M-Score?

Everybody Loves Languages FRA:VB6 Beneish M-Score is 0.00 as of Jul. 02, 2026.

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.

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

During the past 13 years, the highest Beneish M-Score of Everybody Loves Languages was 0.00. The lowest was 0.00. And the median was 0.00.

Everybody Loves Languages Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Everybody Loves Languages'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.

Everybody Loves Languages Beneish M-Score Chart

Everybody Loves Languages Annual Data
Trend Dec11 Dec12 Dec13 Dec14 Dec15 Dec16 Dec17 Dec18 Dec19 Dec20
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only -1.31 -15.34 -4.84 0.00 0.00

Everybody Loves Languages Quarterly Data
Dec16 Mar17 Jun17 Sep17 Dec17 Mar18 Jun18 Sep18 Dec18 Mar19 Jun19 Sep19 Dec19 Mar20 Jun20 Sep20 Dec20 Mar21 Jun21 Sep21
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 0.00 -4.17 0.00 0.00

FRA:VB6 vs NYT, WLY, SCHL: Beneish M-Score Comparison

For the Education & Training Services subindustry, Everybody Loves Languages'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.

Everybody Loves Languages Beneish M-Score vs Education Industry

For the Education industry and Consumer Defensive sector, Everybody Loves Languages's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Everybody Loves Languages's Beneish M-Score falls into.


Everybody Loves Languages 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 Everybody Loves Languages 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 * +0.528 * +0.404 * +0.892 * +0.115 *
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * +4.679 * -0.327 *
=

* 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 (Sep21) TTM:Last Year (Sep20) TTM:
Total Receivables was €0.68 Mil.
Revenue was 0.109 + 0.7 + 0.1 + 0.615 = €1.52 Mil.
Gross Profit was 0.058 + 0.631 + 0.051 + 0.361 = €1.10 Mil.
Total Current Assets was €1.55 Mil.
Total Assets was €1.56 Mil.
Property, Plant and Equipment(Net PPE) was €0.01 Mil.
Depreciation, Depletion and Amortization(DDA) was €-0.02 Mil.
Selling, General, & Admin. Expense(SGA) was €1.33 Mil.
Total Current Liabilities was €0.28 Mil.
Long-Term Debt & Capital Lease Obligation was €0.05 Mil.
Net Income was -0.189 + 0.481 + -0.281 + 0.391 = €0.40 Mil.
Non Operating Income was -0.013 + 0.122 + -0.1 + 0.004 = €0.01 Mil.
Cash Flow from Operations was -0.072 + -0.271 + 0.308 + -0.175 = €-0.21 Mil.
 Total Receivables was €0.16 Mil.
Revenue was 0.044 + 0.64 + 0.063 + 0.569 = €1.32 Mil.
Gross Profit was 0.019 + 0.611 + 0.014 + 0.505 = €1.15 Mil.
Total Current Assets was €1.15 Mil.
Total Assets was €1.46 Mil.
Property, Plant and Equipment(Net PPE) was €0.30 Mil.
Depreciation, Depletion and Amortization(DDA) was €0.02 Mil.
Selling, General, & Admin. Expense(SGA) was €0.44 Mil.
Total Current Liabilities was €0.25 Mil.
Long-Term Debt & Capital Lease Obligation was €0.34 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)
=(0.68 / 1.524) / (0.16 / 1.316)
=0.446194 / 0.121581
=

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)
=(1.149 / 1.316) / (1.101 / 1.524)
=0.8731 / 0.722441
=

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 - (1.551 + 0.012) / 1.563) / (1 - (1.151 + 0.304) / 1.455)
=0 / 0
=

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
=1.524 / 1.316
=

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))
=(0.023 / (0.023 + 0.304)) / (-0.015 / (-0.015 + 0.012))
=0.070336 / 5
=

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)
=(1.328 / 1.524) / (0.438 / 1.316)
=0.871391 / 0.332827
=

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)
=((0.054 + 0.284) / 1.563) / ((0.34 + 0.254) / 1.455)
=0.216251 / 0.408247
=

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
=(0.402 - 0.013 - -0.21) / 1.563
=0.383237

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.

Frequently Asked Questions Learn more about Beneish M-Score →
What does a Beneish M-Score of 0.00 mean?
Everybody Loves Languages (FRA:VB6) has a Beneish M-Score of 0.00 as of Jul. 02, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Everybody Loves Languages and its competitors.
Is Everybody Loves Languages' Beneish M-Score too high?
Everybody Loves Languages' current Beneish M-Score is 0.00.
How does Everybody Loves Languages' Beneish M-Score compare to NYT and WLY?
Everybody Loves Languages' Beneish M-Score of 0.00 can be compared against companies in the Education 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 an Education company?
A good Beneish M-Score depends on the Education 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 Everybody Loves Languages and its competitors. Everybody Loves Languages's current Beneish M-Score is 0.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Everybody Loves Languages stock overvalued right now?
Everybody Loves Languages (FRA:VB6) has a current Beneish M-Score of 0.00. The current Beneish M-Score is 0.00. 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 Everybody Loves Languages (FRA:VB6), the current Beneish M-Score is 0.00 as of Jul. 02, 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.

Everybody Loves Languages Business Description

Address 20 Bay Street, 11th Floor, Toronto, ON, CAN, M5J 2N8
Everybody Loves Languages Corp is an Ed-tech language-learning and content development company empowering language educators to easily transition from traditional teaching methods to digital learning by integrating education, edutainment, and technology. It has two business segments; The license of intellectual property: Lingo Learning is a content-based publisher of English language learning textbook programs in China. It earns royalties from Licensing Sales compared to Finished Product Sales, and Online and Offline Language Learning; a web-based educational technology language learning, training, and assessment company. It provides the right to access to hosted software over a contract term without the customer taking possession of the software.