Seven & i Holdings CoSVNDF 78 Beneish M-Score is -3.02 as of Jun. 24, 2026. GuruFocus rates SVNDF with a GF Score™ of 78/100 and a GF Value™ of $13.30 (Modestly Undervalued). The stock has 5 warning signs investors should review. Among 293 Retail - Defensive companies, Seven & i Holdings Co ranks better than 81.91% 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 -3.02 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for Seven & i Holdings Co's Beneish M-Score or its related term are showing as below:
SVNDF'
s Beneish M-Score Range Over the Past 10 Years
Min: -3.02 Med: -2.74 Max: -2.12
Current: -3.02
During the past 13 years, the highest Beneish M-Score of Seven & i Holdings Co was -2.12. The lowest was -3.02. And the median was -2.74.
Seven & i Holdings Co Beneish M-Score Related Terms
Seven & i Holdings Co Beneish M-Score Historical Data
* Premium members only.
The historical data trend for Seven & i Holdings Co'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, Seven & i Holdings Co'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.
Seven & i Holdings Co Beneish M-Score vs Retail - Defensive Industry
For the Retail - Defensive industry and Consumer Defensive sector, Seven & i Holdings Co's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Seven & i Holdings Co'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 Seven & i Holdings Co 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 * 0.7081
+
0.528 * 0.9705
+
0.404 * 1.0963
+
0.892 * 0.8513
+
0.115 * 0.9985
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 1.0226
+
4.679 * -0.040903
-
0.327 * 0.939
=
-3.03
* 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))
=
(3792.28 / (3792.28 + 32864.316))
/
(3351.99 / (3351.99 + 29000.126))
=
0.103454
/
0.10361
=
0.9985
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
=
(1887.537 - 0
-
4298.705)
/
58948.18
=
-0.040903
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.
Seven & i Holdings Co has a M-score of -3.03 suggests that the company is unlikely to be a manipulator.
Seven & i Holdings Co (SVNDF) has a Beneish M-Score of -3.02 as of Jun. 24, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Seven & i Holdings Co and its competitors. According to the industry distribution chart, Seven & i Holdings Co ranks #53 out of 293 companies in the Retail - Defensive industry, placing it in the top 18.1%.
Is Seven & i Holdings Co's Beneish M-Score too high?
Seven & i Holdings Co's current Beneish M-Score is -3.02. Based on the distribution chart, Seven & i Holdings Co ranks #53 out of 293 companies in the Retail - Defensive industry, which is in the top quartile — a strong position relative to peers. Overall, Seven & i Holdings Co has a GF Score™ of 78/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Seven & i Holdings Co's Beneish M-Score compare to KR?
According to the Retail - Defensive industry distribution chart, Seven & i Holdings Co ranks #53 out of 293 companies for Beneish M-Score. This places Seven & i Holdings Co in the top 18% 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 - 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 Seven & i Holdings Co and its competitors. Seven & i Holdings Co's current Beneish M-Score is -3.02. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Seven & i Holdings Co stock overvalued right now?
Based on GuruFocus' analysis, Seven & i Holdings Co (SVNDF) is currently considered Modestly Undervalued. The stock's GF Value™ is $13.30, compared to a current price of $11.76 — trading 11.6% below its estimated fair value. The current Beneish M-Score is -3.02. Seven & i Holdings Co's overall GF Score™ is 78/100 with 5 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 Seven & i Holdings Co (SVNDF), the current Beneish M-Score is -3.02 as of Jun. 24, 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 Seven & i Holdings Co (SVNDF) Overvalued in 2026?
Based on GuruFocus' analysis, Seven & i Holdings Co stock appears to be undervalued.
The current stock price of $11.76 is trading 11.6% below its estimated GF Value™ of $13.30.
GuruFocus considers Seven & i Holdings Co to be Modestly Undervalued.
Key valuation signals for SVNDF:
Beneish M-Score: -3.02
GF Value™: $13.30 vs. price of $11.76 (11.6% below fair value)
No single metric tells the full story. See the SVNDF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Seven & i Holdings operates 7-Eleven, the world's largest convenience store chain, with more than 86,000 stores globally. Convenience stores, mainly in Japan and North America, make up the majority of its revenue and operating profit. 7-Eleven Japan, the market leader in Japan's convenience store industry, has acquired 46% value share and 38% share in store count. 7-Eleven, the largest convenience store chain in the US, made a $21 billion acquisition of Speedway in 2020. The deal increased its total US store count to more than 13,000 at the time.
78GF Score
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