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Rush EnterprisesRUSHA -1.20%79 Beneish M-Score is -2.85 as of Aug. 13, 2026. GuruFocus rates RUSHA with a GF Score™ of 79/100 and a GF Value™ of $49.95 (Significantly Overvalued). The stock has 7 warning signs investors should review. Among 1,275 Vehicles & Parts companies, Rush Enterprises ranks better than 77.33% 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 -2.85 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for Rush Enterprises's Beneish M-Score or its related term are showing as below:
RUSHA'
s Beneish M-Score Range Over the Past 10 Years
Min: -3.9 Med: -2.75 Max: -1.96
Current: -2.85
During the past 13 years, the highest Beneish M-Score of Rush Enterprises was -1.96. The lowest was -3.90. And the median was -2.75.
The historical data trend for Rush Enterprises'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 Auto & Truck Dealerships subindustry, Rush Enterprises'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.
Rush Enterprises Beneish M-Score vs Vehicles & Parts Industry
For the Vehicles & Parts industry and Consumer Cyclical sector, Rush Enterprises's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Rush Enterprises'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 Rush Enterprises 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 * 1.0567
+
0.528 * 0.9795
+
0.404 * 1.0746
+
0.892 * 0.9414
+
0.115 * 0.9662
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 1.0646
+
4.679 * -0.08739
-
0.327 * 0.8917
=
-2.85
* 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))
=
(246.305 / (246.305 + 1801.287))
/
(258.146 / (258.146 + 1815.441))
=
0.12029
/
0.124492
=
0.9662
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
=
(265.233 - -1.902
-
674.332)
/
4659.529
=
-0.08739
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.
Rush Enterprises has a M-score of -2.85 suggests that the company is unlikely to be a manipulator.
Rush Enterprises (RUSHA) has a Beneish M-Score of -2.85 as of Aug. 13, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Rush Enterprises and its competitors. According to the industry distribution chart, Rush Enterprises ranks #289 out of 1275 companies in the Vehicles & Parts industry, placing it in the top 22.7%.
Is Rush Enterprises' Beneish M-Score too high?
Rush Enterprises' current Beneish M-Score is -2.85. Based on the distribution chart, Rush Enterprises ranks #289 out of 1275 companies in the Vehicles & Parts industry, which is in the top quartile — a strong position relative to peers. Overall, Rush Enterprises has a GF Score™ of 79/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Rush Enterprises' Beneish M-Score compare to VVV and AN?
According to the Vehicles & Parts industry distribution chart, Rush Enterprises ranks #289 out of 1275 companies for Beneish M-Score. This places Rush Enterprises in the top 23% 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 Vehicles & Parts company?
A good Beneish M-Score depends on the Vehicles & Parts 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 Rush Enterprises and its competitors. Rush Enterprises's current Beneish M-Score is -2.85. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Rush Enterprises stock overvalued right now?
Based on GuruFocus' analysis, Rush Enterprises (RUSHA) is currently considered Significantly Overvalued. The stock's GF Value™ is $49.95, compared to a current price of $80.63 — trading 61.4% above its estimated fair value. The current Beneish M-Score is -2.85. Rush Enterprises' overall GF Score™ is 79/100 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 Rush Enterprises (RUSHA), the current Beneish M-Score is -2.85 as of Aug. 13, 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 Rush Enterprises (RUSHA) Overvalued in 2026?
Based on GuruFocus' analysis, Rush Enterprises stock appears to be overvalued.
The current stock price of $80.63 is trading 61.4% above its estimated GF Value™ of $49.95.
GuruFocus considers Rush Enterprises to be Significantly Overvalued.
Key valuation signals for RUSHA:
Beneish M-Score: -2.85
GF Value™: $49.95 vs. price of $80.63 (61.4% above fair value)
No single metric tells the full story. See the RUSHA stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Rush Enterprises Inc is a full-service, integrated retailer of commercial vehicles and related services. The company operates in a single segment; Truck Segment includes the operation of a network of commercial vehicle dealerships under the name Rush Truck Centers. It sells commercial vehicles manufactured by Peterbilt, International, Hino, Ford, Isuzu, IC Bus, and Blue Bird and also provides one-stop service for the needs of commercial vehicle customers, including retail sales of new and used commercial vehicles, aftermarket parts sales, service and repair facilities, financing, leasing and rental, and insurance products. The company's business is concentrated in the United States and Ontario, Canada commercial vehicle markets and related aftermarkets.
79GF Score
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