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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 -2.5 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for Village Super Market's Beneish M-Score or its related term are showing as below:
FRA:VSU'
s Beneish M-Score Range Over the Past 10 Years
Min: -3.51 Med: -2.63 Max: 1.95
Current: -2.5
During the past 13 years, the highest Beneish M-Score of Village Super Market was 1.95. The lowest was -3.51. And the median was -2.63.
Village Super Market Beneish M-Score Related Terms
Village Super Market Beneish M-Score Historical Data
* Premium members only.
The historical data trend for Village Super Market'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.
FRA:VSU vs YSWY, NGVC, DNUT: Beneish M-Score Comparison
For the Grocery Stores subindustry, Village Super Market'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.
Village Super Market Beneish M-Score vs Retail - Defensive Industry
For the Retail - Defensive industry and Consumer Defensive sector, Village Super Market's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Village Super Market'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 Village Super Market 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 * 1.155
+
0.528 * 1.0251
+
0.404 * 1.0422
+
0.892 * 0.964
+
0.115 * 1.0119
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 0.9868
+
4.679 * -0.045281
-
0.327 * 0.9289
=
-2.52
* 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))
=
(33.647 / (33.647 + 516.137))
/
(31.007 / (31.007 + 481.669))
=
0.0612
/
0.060481
=
1.0119
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
=
(46.485 - 0
-
85.527)
/
862.215
=
-0.045281
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.
Village Super Market has a M-score of -2.52 suggests that the company is unlikely to be a manipulator.
Village Super Market (FRA:VSU) has a Beneish M-Score of -2.50 as of Aug. 02, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Village Super Market and its competitors. According to the industry distribution chart, Village Super Market ranks #173 out of 294 companies in the Retail - Defensive industry, placing it in the top 58.8%.
Is Village Super Market's Beneish M-Score too high?
Village Super Market's current Beneish M-Score is -2.50. Based on the distribution chart, Village Super Market ranks #173 out of 294 companies in the Retail - Defensive industry, which is below the industry midpoint. Overall, Village Super Market has a GF Score™ of 63/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Village Super Market's Beneish M-Score compare to YSWY and NGVC?
According to the Retail - Defensive industry distribution chart, Village Super Market ranks #173 out of 294 companies for Beneish M-Score. This places Village Super Market 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 - Defensive company?
A good Beneish M-Score depends on the Retail - Defensive 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 Village Super Market and its competitors. Village Super Market's current Beneish M-Score is -2.50. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Village Super Market stock overvalued right now?
Based on GuruFocus' analysis, Village Super Market (FRA:VSU) is currently considered Significantly Overvalued. The stock's GF Value™ is €28.86, compared to a current price of €37.20 — trading 28.9% above its estimated fair value. The current Beneish M-Score is -2.50. Village Super Market's overall GF Score™ is 63/100 with 5 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 Village Super Market (FRA:VSU), the current Beneish M-Score is -2.50 as of Aug. 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.
Is Village Super Market (FRA:VSU) Overvalued in 2026?
Based on GuruFocus' analysis, Village Super Market stock appears to be overvalued.
The current stock price of €37.20 is trading 28.9% above its estimated GF Value™ of €28.86.
GuruFocus considers Village Super Market to be Significantly Overvalued.
Key valuation signals for FRA:VSU:
Beneish M-Score: -2.50
GF Value™: €28.86 vs. price of €37.20 (28.9% above fair value)
No single metric tells the full story. See the FRA:VSU stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Village Super Market Inc operates a chain of ShopRite supermarkets, a few of which are in northern New Jersey, southern New Jersey, Maryland, and in northeastern Pennsylvania. The company is a member of Wakefern Food Corporation (Wakefern), a retailer-owned food cooperative and owner of the ShopRite name. It consists of one operating segment, the retail sale of food and nonfood products.
63GF Score
Get the complete analysis for FRA:VSU
Beneish M-Score is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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