Astellas PharmaALPMF 73 Beneish M-Score is -2.64 as of Jun. 25, 2026. GuruFocus rates ALPMF with a GF Score™ of 73/100 and a GF Value™ of $14.18 (Fairly Valued). The stock has 4 warning signs investors should review. Among 911 Drug Manufacturers companies, Astellas Pharma ranks better than 62.68% 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 -2.64 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for Astellas Pharma's Beneish M-Score or its related term are showing as below:
ALPMF'
s Beneish M-Score Range Over the Past 10 Years
Min: -2.87 Med: -2.61 Max: -2.53
Current: -2.64
During the past 13 years, the highest Beneish M-Score of Astellas Pharma was -2.53. The lowest was -2.87. And the median was -2.61.
Astellas Pharma Beneish M-Score Related Terms
Astellas Pharma Beneish M-Score Historical Data
* Premium members only.
The historical data trend for Astellas Pharma'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.
ALPMF vs LLY, JNJ, ABBV: Beneish M-Score Comparison
For the Drug Manufacturers - General subindustry, Astellas Pharma'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.
Astellas Pharma Beneish M-Score vs Drug Manufacturers Industry
For the Drug Manufacturers industry and Healthcare sector, Astellas Pharma's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Astellas Pharma'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 Astellas Pharma 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 * 0.9972
+
0.528 * 1.0108
+
0.404 * 0.9245
+
0.892 * 1.1122
+
0.115 * 1.0335
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 0.9112
+
4.679 * -0.077847
-
0.327 * 0.8855
=
-2.71
* 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))
=
(1320.847 / (1320.847 + 2206.67))
/
(1283.22 / (1283.22 + 2258.747))
=
0.374441
/
0.36229
=
1.0335
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
=
(1927.604 - 0
-
3677.528)
/
22479.086
=
-0.077847
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.
Astellas Pharma has a M-score of -2.71 suggests that the company is unlikely to be a manipulator.
Astellas Pharma (ALPMF) has a Beneish M-Score of -2.64 as of Jun. 25, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Astellas Pharma and its competitors. According to the industry distribution chart, Astellas Pharma ranks #340 out of 911 companies in the Drug Manufacturers industry, placing it in the top 37.3%.
Is Astellas Pharma's Beneish M-Score too high?
Astellas Pharma's current Beneish M-Score is -2.64. Based on the distribution chart, Astellas Pharma ranks #340 out of 911 companies in the Drug Manufacturers industry, which is above the industry midpoint. Overall, Astellas Pharma has a GF Score™ of 73/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Astellas Pharma's Beneish M-Score compare to LLY and JNJ?
According to the Drug Manufacturers industry distribution chart, Astellas Pharma ranks #340 out of 911 companies for Beneish M-Score. This puts Astellas Pharma 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 Drug Manufacturers company?
A good Beneish M-Score depends on the Drug Manufacturers 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 Astellas Pharma and its competitors. Astellas Pharma's current Beneish M-Score is -2.64. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Astellas Pharma stock overvalued right now?
Based on GuruFocus' analysis, Astellas Pharma (ALPMF) is currently considered Fairly Valued. The stock's GF Value™ is $14.18, compared to a current price of $12.85 — trading 9.4% below its estimated fair value. The current Beneish M-Score is -2.64. Astellas Pharma's overall GF Score™ is 73/100 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 Astellas Pharma (ALPMF), the current Beneish M-Score is -2.64 as of Jun. 25, 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 Astellas Pharma (ALPMF) Overvalued in 2026?
Based on GuruFocus' analysis, Astellas Pharma stock appears to be undervalued.
The current stock price of $12.85 is trading 9.4% below its estimated GF Value™ of $14.18.
GuruFocus considers Astellas Pharma to be Fairly Valued.
Key valuation signals for ALPMF:
Beneish M-Score: -2.64
GF Value™: $14.18 vs. price of $12.85 (9.4% below fair value)
No single metric tells the full story. See the ALPMF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Astellas Pharma Inc is a specialty international pharmaceutical company. The company focuses on accelerating the discovery, development, and commercialization of ground-breaking innovations that could redefine expectations of care for difficult-to-treat diseases. The group is committed to driving innovation in immuno-oncology, gene therapy, mitochondria, blindness and regeneration, and targeted protein degradation. Its core products include anticancer agents like XTANDI, XOSPATA, and PADCEV; VEOZAH for the treatment of vasomotor symptoms due to menopause; Betanis / Myrbetriq / BETMIGA for the treatment of overactive bladder (OAB); and Prograf, an immunosuppressant for organ transplantation.
73GF Score
Get the complete analysis for ALPMF
Beneish M-Score is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
ALPMF has been successfully added to your 
