ACLIF (Accelleron Industries AG) Beneish M-Score: -2.41 (As of Jun. 26, 2026)


ACLIF Accelleron Industries AG ACLIF
55 GF Score
Price $98.56
GF Value $63.36
Valuation Significantly Overvalued
! 4 Warning Signs
View Full Analysis

What is Accelleron Industries AG Beneish M-Score?

Accelleron Industries AG ACLIF 55 Beneish M-Score is -2.41 as of Jun. 26, 2026. GuruFocus rates ACLIF with a GF Score™ of 55/100 and a GF Value™ of $63.36 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 2,926 Industrial Products companies, Accelleron Industries AG ranks worse than 54% 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 -2.41 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

The historical rank and industry rank for Accelleron Industries AG's Beneish M-Score or its related term are showing as below:

ACLIF' s Beneish M-Score Range Over the Past 10 Years
Min: -2.68   Med: -2.63   Max: -2.41
Current: -2.41

During the past 5 years, the highest Beneish M-Score of Accelleron Industries AG was -2.41. The lowest was -2.68. And the median was -2.63.

Accelleron Industries AG Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Accelleron Industries AG'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.

Accelleron Industries AG Beneish M-Score Chart

Accelleron Industries AG Annual Data
Trend Dec21 Dec22 Dec23 Dec24 Dec25
Beneish M-Score
0.00 0.00 -2.63 -2.68 -2.41

Accelleron Industries AG Semi-Annual Data
Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Beneish M-Score Get a 7-Day Free Trial Premium Member Only -2.63 0.00 -2.68 0.00 -2.41

ACLIF vs GEV, ETN, PH: Beneish M-Score Comparison

For the Specialty Industrial Machinery subindustry, Accelleron Industries AG'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.

Accelleron Industries AG Beneish M-Score vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Accelleron Industries AG's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Accelleron Industries AG's Beneish M-Score falls into.


ACLIF
55GF Score
Accelleron Industries AG ACLIF
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Accelleron Industries AG 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 Accelleron Industries AG 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 * 1.0394+0.528 * 1.0524+0.404 * 0.9305+0.892 * 1.2353+0.115 * 1.1114
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 0.8443+4.679 * -0.0258-0.327 * 0.9406
=-2.30

* 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 (Dec25) TTM:Last Year (Dec24) TTM:
Total Receivables was $301 Mil.
Revenue was $1,263 Mil.
Gross Profit was $553 Mil.
Total Current Assets was $982 Mil.
Total Assets was $1,541 Mil.
Property, Plant and Equipment(Net PPE) was $292 Mil.
Depreciation, Depletion and Amortization(DDA) was $39 Mil.
Selling, General, & Admin. Expense(SGA) was $185 Mil.
Total Current Liabilities was $374 Mil.
Long-Term Debt & Capital Lease Obligation was $579 Mil.
Net Income was $233 Mil.
Gross Profit was $0 Mil.
Cash Flow from Operations was $273 Mil.
 Total Receivables was $235 Mil.
Revenue was $1,023 Mil.
Gross Profit was $471 Mil.
Total Current Assets was $766 Mil.
Total Assets was $1,234 Mil.
Property, Plant and Equipment(Net PPE) was $238 Mil.
Depreciation, Depletion and Amortization(DDA) was $36 Mil.
Selling, General, & Admin. Expense(SGA) was $178 Mil.
Total Current Liabilities was $301 Mil.
Long-Term Debt & Capital Lease Obligation was $510 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)
=(301.292 / 1263.084) / (234.663 / 1022.526)
=0.238537 / 0.229493
=1.0394

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)
=(471.184 / 1022.526) / (553.046 / 1263.084)
=0.460804 / 0.437854
=1.0524

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 - (982.005 + 291.895) / 1540.684) / (1 - (765.845 + 238.325) / 1233.756)
=0.173159 / 0.186087
=0.9305

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
=1263.084 / 1022.526
=1.2353

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))
=(36.301 / (36.301 + 238.325)) / (39.402 / (39.402 + 291.895))
=0.132183 / 0.118933
=1.1114

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)
=(185.403 / 1263.084) / (177.774 / 1022.526)
=0.146786 / 0.173858
=0.8443

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)
=((578.604 + 373.687) / 1540.684) / ((509.945 + 300.795) / 1233.756)
=0.618096 / 0.657132
=0.9406

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
=(232.93 - 0 - 272.679) / 1540.684
=-0.0258

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.

Accelleron Industries AG has a M-score of -2.30 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 -2.41 mean?
Accelleron Industries AG (ACLIF) has a Beneish M-Score of -2.41 as of Jun. 26, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Accelleron Industries AG and its competitors. According to the industry distribution chart, Accelleron Industries AG ranks #1580 out of 2926 companies in the Industrial Products industry, placing it in the top 54%.
Is Accelleron Industries AG's Beneish M-Score too high?
Accelleron Industries AG's current Beneish M-Score is -2.41. Based on the distribution chart, Accelleron Industries AG ranks #1580 out of 2926 companies in the Industrial Products industry, which is below the industry midpoint. Overall, Accelleron Industries AG has a GF Score™ of 55/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Accelleron Industries AG's Beneish M-Score compare to GEV and ETN?
According to the Industrial Products industry distribution chart, Accelleron Industries AG ranks #1580 out of 2926 companies for Beneish M-Score. This places Accelleron Industries AG in the lower 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 an Industrial Products company?
A good Beneish M-Score depends on the Industrial Products 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 Accelleron Industries AG and its competitors. Accelleron Industries AG's current Beneish M-Score is -2.41. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Accelleron Industries AG stock overvalued right now?
Based on GuruFocus' analysis, Accelleron Industries AG (ACLIF) is currently considered Significantly Overvalued. The stock's GF Value™ is $63.36, compared to a current price of $98.56 — trading 55.6% above its estimated fair value. The current Beneish M-Score is -2.41. Accelleron Industries AG's overall GF Score™ is 55/100 with 4 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 Accelleron Industries AG (ACLIF), the current Beneish M-Score is -2.41 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 Accelleron Industries AG (ACLIF) Overvalued in 2026?

Based on GuruFocus' analysis, Accelleron Industries AG stock appears to be overvalued. The current stock price of $98.56 is trading 55.6% above its estimated GF Value™ of $63.36. GuruFocus considers Accelleron Industries AG to be Significantly Overvalued.

Key valuation signals for ACLIF:

  • Beneish M-Score: -2.41
  • GF Value™: $63.36 vs. price of $98.56 (55.6% above fair value)
  • GF Score™: 55/100 with 4 warning signs

No single metric tells the full story. See the ACLIF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Accelleron Industries AG Business Description

Address Bruggerstrasse 71a, Aargau, Baden, CHE, 5400
Accelleron Industries AG designs, manufactures, sells, and services customized turbochargers and fuel injection equipment for heavy-duty applications. Accelleron reports its business in two segments: Medium and Low Speed, which generate maximum revenue, and High Speed. The High Speed segment produces and services turbochargers with power outputs ranging from 0.5 to 5 megawatt (MW), for the use of one to four turbos per engine, mainly used in electric power generation, marine, and off-highway. The Medium and Low Speed segment produces and services turbochargers with power output from about 0.6 to 30 megawatt (MW), for the use of one to three turbos per engine. Geographically, the company generates maximum revenue from Asia, Middle East and Africa, and the rest from the Americas and Europe.
55GF Score

Get the complete analysis for ACLIF

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

$98.56
Price
$63.36
GF Value