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Philippine SevenPHS:SEVN -1.16%82 Beneish M-Score is -2.59 as of Jul. 26, 2026. GuruFocus rates PHS:SEVN with a GF Score™ of 82/100 and a GF Value™ of ₱54.17 (Significantly Undervalued). Among 294 Retail - Defensive companies, Philippine Seven ranks better than 51.36% 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 -2.59 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for Philippine Seven's Beneish M-Score or its related term are showing as below:
PHS:SEVN'
s Beneish M-Score Range Over the Past 10 Years
Min: -3.88 Med: -3.06 Max: -2
Current: -2.59
During the past 13 years, the highest Beneish M-Score of Philippine Seven was -2.00. The lowest was -3.88. And the median was -3.06.
Philippine Seven Beneish M-Score Related Terms
Philippine Seven Beneish M-Score Historical Data
* Premium members only.
The historical data trend for Philippine Seven'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.
For the Grocery Stores subindustry, Philippine Seven'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.
Philippine Seven Beneish M-Score vs Retail - Defensive Industry
For the Retail - Defensive industry and Consumer Defensive sector, Philippine Seven's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Philippine Seven'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 Philippine Seven 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 * 1.3368
+
0.528 * 0.9996
+
0.404 * 0.9257
+
0.892 * 1.0926
+
0.115 * 1.0427
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 1.0185
+
4.679 * -0.10238
-
0.327 * 0.9799
=
-2.59
* 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))
=
(4658.863 / (4658.863 + 17400.903))
/
(5203.067 / (5203.067 + 20484.599))
=
0.211193
/
0.202551
=
1.0427
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
=
(3631.266 - 0
-
8183.427)
/
44463.385
=
-0.10238
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.
Philippine Seven has a M-score of -2.59 suggests that the company is unlikely to be a manipulator.
Philippine Seven (PHS:SEVN) has a Beneish M-Score of -2.59 as of Jul. 26, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Philippine Seven and its competitors. According to the industry distribution chart, Philippine Seven ranks #143 out of 294 companies in the Retail - Defensive industry, placing it in the top 48.6%.
Is Philippine Seven's Beneish M-Score too high?
Philippine Seven's current Beneish M-Score is -2.59. Based on the distribution chart, Philippine Seven ranks #143 out of 294 companies in the Retail - Defensive industry, which is above the industry midpoint. Overall, Philippine Seven has a GF Score™ of 82/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Philippine Seven's Beneish M-Score compare to KR and SFM?
According to the Retail - Defensive industry distribution chart, Philippine Seven ranks #143 out of 294 companies for Beneish M-Score. This puts Philippine Seven 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 - 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 Philippine Seven and its competitors. Philippine Seven's current Beneish M-Score is -2.59. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Philippine Seven stock overvalued right now?
Based on GuruFocus' analysis, Philippine Seven (PHS:SEVN) is currently considered Significantly Undervalued. The stock's GF Value™ is ₱54.17, compared to a current price of ₱34.10 — trading 37.1% below its estimated fair value. The current Beneish M-Score is -2.59. Philippine Seven's overall GF Score™ is 82/100. 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 Philippine Seven (PHS:SEVN), the current Beneish M-Score is -2.59 as of Jul. 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 Philippine Seven (PHS:SEVN) Overvalued in 2026?
Based on GuruFocus' analysis, Philippine Seven stock appears to be undervalued.
The current stock price of ₱34.10 is trading 37.1% below its estimated GF Value™ of ₱54.17.
GuruFocus considers Philippine Seven to be Significantly Undervalued.
Key valuation signals for PHS:SEVN:
Beneish M-Score: -2.59
GF Value™: ₱54.17 vs. price of ₱34.10 (37.1% below fair value)
No single metric tells the full story. See the PHS:SEVN stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Philippine Seven Corp and its subsidiaries are engaged in retailing, merchandising, buying, selling, marketing, importing, exporting, franchising, acquiring, holding, distributing, warehousing, trading, exchanging, and handling payments for grocery items, dry goods, food products, beverages, and other consumer goods, along with operating warehouses, storage, delivery vehicles, and related facilities. The group is also involved in the management, development, sale, exchange, and holding of real estate, including buildings, houses, apartments, and other structures. Its revenues are derived from merchandise sales, franchise revenue, service income, rental income, and interest income. The company operates through a single segment, the store operations segment.
82GF Score
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