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Amarins PCLBKK:AMARIN 66 Beneish M-Score is -2.82 as of Jul. 27, 2026. GuruFocus rates BKK:AMARIN with a GF Score™ of 66/100 and a GF Value™ of ฿3.18 (Significantly Undervalued). The stock has 3 warning signs investors should review. Among 974 Media - Diversified companies, Amarins PCL ranks better than 67.45% 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 -2.82 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for Amarins PCL's Beneish M-Score or its related term are showing as below:
BKK:AMARIN'
s Beneish M-Score Range Over the Past 10 Years
Min: -7.18 Med: -2.84 Max: -1.38
Current: -2.82
During the past 13 years, the highest Beneish M-Score of Amarins PCL was -1.38. The lowest was -7.18. And the median was -2.84.
Amarins PCL Beneish M-Score Related Terms
Amarins PCL Beneish M-Score Historical Data
* Premium members only.
The historical data trend for Amarins PCL'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.
BKK:AMARIN vs NYT, WLY: Beneish M-Score Comparison
For the Publishing subindustry, Amarins PCL'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.
Amarins PCL Beneish M-Score vs Media - Diversified Industry
For the Media - Diversified industry and Communication Services sector, Amarins PCL's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Amarins PCL'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 Amarins PCL 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 * 1.0588
+
0.528 * 1.0497
+
0.404 * 0.9662
+
0.892 * 0.946
+
0.115 * 1.0202
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 1.0435
+
4.679 * -0.076203
-
0.327 * 0.9759
=
-2.82
* 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))
=
(519.406 / (519.406 + 1565.412))
/
(495.322 / (495.322 + 1532.94))
=
0.249137
/
0.24421
=
1.0202
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
=
(-86.619 - -2.326
-
355.823)
/
5775.608
=
-0.076203
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.
Amarins PCL has a M-score of -2.82 suggests that the company is unlikely to be a manipulator.
Amarins PCL (BKK:AMARIN) has a Beneish M-Score of -2.82 as of Jul. 27, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Amarins PCL and its competitors. According to the industry distribution chart, Amarins PCL ranks #317 out of 974 companies in the Media - Diversified industry, placing it in the top 32.5%.
Is Amarins PCL's Beneish M-Score too high?
Amarins PCL's current Beneish M-Score is -2.82. Based on the distribution chart, Amarins PCL ranks #317 out of 974 companies in the Media - Diversified industry, which is above the industry midpoint. Overall, Amarins PCL has a GF Score™ of 66/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Amarins PCL's Beneish M-Score compare to NYT and WLY?
According to the Media - Diversified industry distribution chart, Amarins PCL ranks #317 out of 974 companies for Beneish M-Score. This puts Amarins PCL 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 Media - Diversified company?
A good Beneish M-Score depends on the Media - Diversified 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 Amarins PCL and its competitors. Amarins PCL's current Beneish M-Score is -2.82. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Amarins PCL stock overvalued right now?
Based on GuruFocus' analysis, Amarins PCL (BKK:AMARIN) is currently considered Significantly Undervalued. The stock's GF Value™ is ฿3.18, compared to a current price of ฿2.06 — trading 35.2% below its estimated fair value. The current Beneish M-Score is -2.82. Amarins PCL's overall GF Score™ is 66/100 with 3 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 Amarins PCL (BKK:AMARIN), the current Beneish M-Score is -2.82 as of Jul. 27, 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 Amarins PCL (BKK:AMARIN) Overvalued in 2026?
Based on GuruFocus' analysis, Amarins PCL stock appears to be undervalued.
The current stock price of ฿2.06 is trading 35.2% below its estimated GF Value™ of ฿3.18.
GuruFocus considers Amarins PCL to be Significantly Undervalued.
Key valuation signals for BKK:AMARIN:
Beneish M-Score: -2.82
GF Value™: ฿3.18 vs. price of ฿2.06 (35.2% below fair value)
No single metric tells the full story. See the BKK:AMARIN stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Amarin Corporations PCL and its subsidiary are engaged in publishing, advertising, producing and distributing publications, producing television programmes, broadcasting, advertising through digital television, and providing educational activities. The company operates in the reportable segments of Production of printing, distribution of books and educational activity; Organization exhibitions and advertising through printing and online media; and Production and providing services through television media. The production of printing and distribution of books segment generates the majority of the revenue for the company. The company principally operates in Thailand.
66GF Score
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