Leon's FurnitureLEFUF 76 Beneish M-Score is -2.76 as of Jun. 26, 2026. GuruFocus rates LEFUF with a GF Score™ of 76/100 and a GF Value™ of $17.74 (Fairly Valued). The stock has 3 warning signs investors should review. Among 1,087 Retail - Cyclical companies, Leon's Furniture ranks better than 63.85% 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 -2.76 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for Leon's Furniture's Beneish M-Score or its related term are showing as below:
LEFUF'
s Beneish M-Score Range Over the Past 10 Years
Min: -3.29 Med: -2.69 Max: -1.88
Current: -2.76
During the past 13 years, the highest Beneish M-Score of Leon's Furniture was -1.88. The lowest was -3.29. And the median was -2.69.
Leon's Furniture Beneish M-Score Related Terms
Leon's Furniture Beneish M-Score Historical Data
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The historical data trend for Leon's Furniture'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.
LEFUF vs CASY, WSM, ULTA: Beneish M-Score Comparison
For the Specialty Retail subindustry, Leon's Furniture'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.
Leon's Furniture Beneish M-Score vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Leon's Furniture's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Leon's Furniture'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 Leon's Furniture 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 * 1.0025
+
0.528 * 0.9879
+
0.404 * 0.9354
+
0.892 * 1.0283
+
0.115 * 1.0876
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 0.9941
+
4.679 * -0.049381
-
0.327 * 1.0254
=
-2.71
* 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))
=
(76.425 / (76.425 + 463.665))
/
(80.744 / (80.744 + 539.864))
=
0.141504
/
0.130105
=
1.0876
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
=
(112.346 - 1.798
-
198.766)
/
1786.483
=
-0.049381
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.
Leon's Furniture has a M-score of -2.71 suggests that the company is unlikely to be a manipulator.
Leon's Furniture (LEFUF) has a Beneish M-Score of -2.76 as of Jun. 26, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Leon's Furniture and its competitors. According to the industry distribution chart, Leon's Furniture ranks #393 out of 1087 companies in the Retail - Cyclical industry, placing it in the top 36.2%.
Is Leon's Furniture's Beneish M-Score too high?
Leon's Furniture's current Beneish M-Score is -2.76. Based on the distribution chart, Leon's Furniture ranks #393 out of 1087 companies in the Retail - Cyclical industry, which is above the industry midpoint. Overall, Leon's Furniture has a GF Score™ of 76/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Leon's Furniture's Beneish M-Score compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, Leon's Furniture ranks #393 out of 1087 companies for Beneish M-Score. This puts Leon's Furniture in the upper 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 Leon's Furniture and its competitors. Leon's Furniture's current Beneish M-Score is -2.76. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Leon's Furniture stock overvalued right now?
Based on GuruFocus' analysis, Leon's Furniture (LEFUF) is currently considered Fairly Valued. The stock's GF Value™ is $17.74, compared to a current price of $16.85 — trading 5% below its estimated fair value. The current Beneish M-Score is -2.76. Leon's Furniture's overall GF Score™ is 76/100 with 3 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 Leon's Furniture (LEFUF), the current Beneish M-Score is -2.76 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 Leon's Furniture (LEFUF) Overvalued in 2026?
Based on GuruFocus' analysis, Leon's Furniture stock appears to be undervalued.
The current stock price of $16.85 is trading 5% below its estimated GF Value™ of $17.74.
GuruFocus considers Leon's Furniture to be Fairly Valued.
Key valuation signals for LEFUF:
Beneish M-Score: -2.76
GF Value™: $17.74 vs. price of $16.85 (5% below fair value)
No single metric tells the full story. See the LEFUF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Leon's Furniture Ltd operates a network of home furniture, appliances, electronics, and mattress stores in Canada. Its retail banners include: Leon's; The Brick; Brick Outlet and The Brick Mattress Store, The Brick's Midnorthern Appliance, and Appliance Canada. The group's customers mainly include retail consumers, builders, developers, hotels, and property management companies. Additionally, it operates six e-commerce sites: leons.ca, thebrick.com, furniture.ca, midnorthern.com, transglobalservices.com, and applicancecanada.com. The group has two operating segments, Leon's and The Brick, which are aggregated into a single reportable segment. It generates maximum revenue from the sale of goods at stores, followed by income from franchise operations, the sale of extended warranties, etc.
76GF Score
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