Serviciosorativos JaverPI de CV (MEX:JAVER) Beneish M-Score: 0.00 (As of Jun. 26, 2026)


MEX:JAVER Servicios Corporativos Javer SAPI de CV MEX:JAVER
12 GF Score
Price MXN15.00
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What is Serviciosorativos JaverPI de CV Beneish M-Score?

Serviciosorativos JaverPI de CV MEX:JAVER 12 Beneish M-Score is 0.00 as of Jun. 26, 2026. GuruFocus rates MEX:JAVER with a GF Score™ of 12/100.

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 Serviciosorativos JaverPI de CV's Beneish M-Score or its related term are showing as below:

During the past 12 years, the highest Beneish M-Score of Serviciosorativos JaverPI de CV was 0.00. The lowest was 0.00. And the median was 0.00.


Serviciosorativos JaverPI de CV Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Serviciosorativos JaverPI de CV'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.

Serviciosorativos JaverPI de CV Beneish M-Score Chart

Serviciosorativos JaverPI de CV Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only -2.79 -3.50 -2.89 -2.25 -2.61

Serviciosorativos JaverPI de CV Quarterly Data
Mar20 Jun20 Sep20 Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24
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 -2.25 -2.28 -2.36 -2.36 -2.61

MEX:JAVER vs DHI, LEN, NVR: Beneish M-Score Comparison

For the Residential Construction subindustry, Serviciosorativos JaverPI 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.


Serviciosorativos JaverPI de CV Beneish M-Score vs Homebuilding & Construction Industry

For the Homebuilding & Construction industry and Consumer Cyclical sector, Serviciosorativos JaverPI de CV's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Serviciosorativos JaverPI de CV's Beneish M-Score falls into.


MEX:JAVER
12GF Score
Servicios Corporativos Javer SAPI de CV MEX:JAVER
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Serviciosorativos JaverPI 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 Serviciosorativos JaverPI 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 * 0.8549+0.528 * 0.9311+0.404 * 0.9627+0.892 * 1.0777+0.115 * 1.0614
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1.044+4.679 * -0.013724-0.327 * 0.8461
=-2.61

* 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 (Dec24) TTM:Last Year (Dec23) TTM:
Total Receivables was MXN663 Mil.
Revenue was 2553.887 + 2481.067 + 2453.292 + 2107.689 = MXN9,596 Mil.
Gross Profit was 863.262 + 787.918 + 810.584 + 689.63 = MXN3,151 Mil.
Total Current Assets was MXN7,099 Mil.
Total Assets was MXN9,810 Mil.
Property, Plant and Equipment(Net PPE) was MXN213 Mil.
Depreciation, Depletion and Amortization(DDA) was MXN98 Mil.
Selling, General, & Admin. Expense(SGA) was MXN1,597 Mil.
Total Current Liabilities was MXN3,428 Mil.
Long-Term Debt & Capital Lease Obligation was MXN1,316 Mil.
Net Income was 245.817 + 217.896 + 210.557 + 92.601 = MXN767 Mil.
Non Operating Income was 0 + 0 + 0 + 0 = MXN0 Mil.
Cash Flow from Operations was 265.957 + 319.756 + 454.439 + -138.643 = MXN902 Mil.
Total Receivables was MXN719 Mil.
Revenue was 2214.691 + 2329.213 + 2303.541 + 2056.796 = MXN8,904 Mil.
Gross Profit was 719.905 + 715.053 + 688.185 + 599.497 = MXN2,723 Mil.
Total Current Assets was MXN6,847 Mil.
Total Assets was MXN9,578 Mil.
Property, Plant and Equipment(Net PPE) was MXN198 Mil.
Depreciation, Depletion and Amortization(DDA) was MXN100 Mil.
Selling, General, & Admin. Expense(SGA) was MXN1,420 Mil.
Total Current Liabilities was MXN3,595 Mil.
Long-Term Debt & Capital Lease Obligation was MXN1,880 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)
=(662.505 / 9595.935) / (719.076 / 8904.241)
=0.06904 / 0.080757
=0.8549

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)
=(2722.64 / 8904.241) / (3151.394 / 9595.935)
=0.305769 / 0.328409
=0.9311

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 - (7099.138 + 212.813) / 9810.169) / (1 - (6846.606 + 197.782) / 9578.119)
=0.254656 / 0.264533
=0.9627

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
=9595.935 / 8904.241
=1.0777

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))
=(99.957 / (99.957 + 197.782)) / (98.453 / (98.453 + 212.813))
=0.33572 / 0.316299
=1.0614

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)
=(1597.431 / 9595.935) / (1419.825 / 8904.241)
=0.16647 / 0.159455
=1.044

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)
=((1316.38 + 3427.704) / 9810.169) / ((1879.879 + 3594.536) / 9578.119)
=0.483588 / 0.571554
=0.8461

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
=(766.871 - 0 - 901.509) / 9810.169
=-0.013724

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.

Serviciosorativos JaverPI de CV has a M-score of -2.61 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 0.00 mean?
Serviciosorativos JaverPI de CV (MEX:JAVER) has a Beneish M-Score of 0.00 as of Jun. 26, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Serviciosorativos JaverPI de CV and its competitors.
Is Serviciosorativos JaverPI de CV's Beneish M-Score too high?
Serviciosorativos JaverPI de CV's current Beneish M-Score is 0.00. Overall, Serviciosorativos JaverPI de CV has a GF Score™ of 12/100, reflecting its overall financial health beyond just this single metric.
How does Serviciosorativos JaverPI de CV's Beneish M-Score compare to DHI and LEN?
Serviciosorativos JaverPI de CV's Beneish M-Score of 0.00 can be compared against companies in the Homebuilding & Construction 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 Homebuilding & Construction company?
A good Beneish M-Score depends on the Homebuilding & Construction 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 Serviciosorativos JaverPI de CV and its competitors. Serviciosorativos JaverPI de CV'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 Serviciosorativos JaverPI de CV stock overvalued right now?
Serviciosorativos JaverPI de CV (MEX:JAVER) has a current Beneish M-Score of 0.00. The current Beneish M-Score is 0.00. Serviciosorativos JaverPI de CV's overall GF Score™ is 12/100. 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 Serviciosorativos JaverPI de CV (MEX:JAVER), the current Beneish M-Score is 0.00 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.

Serviciosorativos JaverPI de CV Business Description

Address Pabellon M Piso 34, Avenue Juarez No. 1102, Col. Centro, Monterrey, NL, MEX, 64000
Servicios Corporativos Javer SAPI de CV is a holding company that, together with its subsidiaries, is engaged in the construction and marketing of social, middle-income, and residential housing in Mexico.
12GF Score

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

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