LANV (Lanvin Group Holdings) Beneish M-Score: -3.62 (As of Aug. 29, 2026)

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LANV Lanvin Group Holdings Ltd LANV
37 GF Score
Price $1.01
GF Value $1.63
Valuation Possible Value Trap
! 7 Warning Signs
View Full Analysis

What is Lanvin Group Holdings Beneish M-Score?

Lanvin Group Holdings LANV +1.00% 37 Beneish M-Score is -3.62 as of Aug. 29, 2026. GuruFocus rates LANV with a GF Score™ of 37/100 and a GF Value™ of $1.63 (Possible Value Trap). The stock has 7 warning signs investors should review. Among 1,089 Retail - Cyclical companies, Lanvin Group Holdings ranks better than 93.66% 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 -3.62 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

LANV' s Beneish M-Score Range Over the Past 10 Years
Min: -3.62   Med: -3.29   Max: -2.76
Current: -3.62

During the past 6 years, the highest Beneish M-Score of Lanvin Group Holdings was -2.76. The lowest was -3.62. And the median was -3.29.


Lanvin Group Holdings Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Lanvin Group Holdings'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.

Lanvin Group Holdings Beneish M-Score Chart

Lanvin Group Holdings Annual Data
Trend Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Beneish M-Score
Get a 7-Day Free Trial 0.00 -2.76 -3.02 -3.56 -3.62

Lanvin Group Holdings Semi-Annual Data
Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25 Jun26
Beneish M-Score Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only 0.00 -3.56 0.00 -3.62 0.00

LANV vs SORA, BRLT, BGI: Beneish M-Score Comparison

For the Luxury Goods subindustry, Lanvin Group Holdings'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.


Lanvin Group Holdings Beneish M-Score vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Lanvin Group Holdings's Beneish M-Score distribution charts can be found below:

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


LANV
37GF Score
Lanvin Group Holdings Ltd LANV
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Lanvin Group Holdings 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 Lanvin Group Holdings 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 * 0.6766+0.528 * 1.0162+0.404 * 0.9531+0.892 * 0.9215+0.115 * 0.7863
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1.0674+4.679 * -0.11775-0.327 * 1.5476
=-3.62

* 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 (Dec25) TTM:Last Year (Dec24) TTM:
Total Receivables was $26.5 Mil.
Revenue was $281.6 Mil.
Gross Profit was $163.8 Mil.
Total Current Assets was $179.6 Mil.
Total Assets was $550.7 Mil.
Property, Plant and Equipment(Net PPE) was $133.4 Mil.
Depreciation, Depletion and Amortization(DDA) was $49.9 Mil.
Selling, General, & Admin. Expense(SGA) was $325.4 Mil.
Total Current Liabilities was $654.8 Mil.
Long-Term Debt & Capital Lease Obligation was $120.7 Mil.
Net Income was $-279.3 Mil.
Gross Profit was $-88.8 Mil.
Cash Flow from Operations was $-125.7 Mil.
Total Receivables was $42.4 Mil.
Revenue was $305.6 Mil.
Gross Profit was $180.6 Mil.
Total Current Assets was $172.7 Mil.
Total Assets was $643.0 Mil.
Property, Plant and Equipment(Net PPE) was $179.1 Mil.
Depreciation, Depletion and Amortization(DDA) was $48.7 Mil.
Selling, General, & Admin. Expense(SGA) was $330.8 Mil.
Total Current Liabilities was $435.2 Mil.
Long-Term Debt & Capital Lease Obligation was $149.9 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)
=(26.453 / 281.614) / (42.427 / 305.617)
=0.093934 / 0.138824
=0.6766

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)
=(180.624 / 305.617) / (163.792 / 281.614)
=0.591014 / 0.581619
=1.0162

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 - (179.561 + 133.419) / 550.656) / (1 - (172.739 + 179.096) / 643.022)
=0.431623 / 0.452841
=0.9531

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
=281.614 / 305.617
=0.9215

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))
=(48.735 / (48.735 + 179.096)) / (49.856 / (49.856 + 133.419))
=0.213909 / 0.272028
=0.7863

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)
=(325.412 / 281.614) / (330.837 / 305.617)
=1.155525 / 1.082522
=1.0674

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)
=((120.683 + 654.78) / 550.656) / ((149.935 + 435.198) / 643.022)
=1.408253 / 0.909974
=1.5476

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
=(-279.267 - -88.774 - -125.653) / 550.656
=-0.11775

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.

Lanvin Group Holdings has a M-score of -3.62 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 -3.62 mean?
Lanvin Group Holdings (LANV) has a Beneish M-Score of -3.62 as of Aug. 29, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Lanvin Group Holdings and its competitors. According to the industry distribution chart, Lanvin Group Holdings ranks #69 out of 1089 companies in the Retail - Cyclical industry, placing it in the top 6.3%.
Is Lanvin Group Holdings' Beneish M-Score too high?
Lanvin Group Holdings' current Beneish M-Score is -3.62. Based on the distribution chart, Lanvin Group Holdings ranks #69 out of 1089 companies in the Retail - Cyclical industry, which is in the top quartile — a strong position relative to peers. Overall, Lanvin Group Holdings has a GF Score™ of 37/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Lanvin Group Holdings' Beneish M-Score compare to SORA and BRLT?
According to the Retail - Cyclical industry distribution chart, Lanvin Group Holdings ranks #69 out of 1089 companies for Beneish M-Score. This places Lanvin Group Holdings in the top 6% 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 Lanvin Group Holdings and its competitors. Lanvin Group Holdings's current Beneish M-Score is -3.62. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lanvin Group Holdings stock overvalued right now?
Based on GuruFocus' analysis, Lanvin Group Holdings (LANV) is currently considered Possible Value Trap. The stock's GF Value™ is $1.63, compared to a current price of $1.01 — trading 38% below its estimated fair value. The current Beneish M-Score is -3.62. Lanvin Group Holdings' overall GF Score™ is 37/100 with 7 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 Lanvin Group Holdings (LANV), the current Beneish M-Score is -3.62 as of Aug. 29, 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 Lanvin Group Holdings (LANV) Overvalued in 2026?

Based on GuruFocus' analysis, Lanvin Group Holdings stock appears to be undervalued. The current stock price of $1.01 is trading 38% below its estimated GF Value™ of $1.63. GuruFocus considers Lanvin Group Holdings to be Possible Value Trap.

Key valuation signals for LANV:

  • Beneish M-Score: -3.62
  • GF Value™: $1.63 vs. price of $1.01 (38% below fair value)
  • GF Score™: 37/100 with 7 warning signs

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


Lanvin Group Holdings Business Description

Address 168 Jiujiang Road, 4th Floor, Carlowitz and Co, Huangpu District, Shanghai, CHN, 200001
Lanvin Group Holdings Ltd engages in offering products ranging from apparel to leather goods, footwear, and accessories. The firm is operating mainly 5 portfolio brands, namely Lanvin, Wolford, Sergio Rossi, St. John, and Caruso. It derives the majority of its revenue from the St. John segment.
37GF Score

Get the complete analysis for LANV

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

$1.01
Price
$1.63
GF Value