Osotspa PCLBKK:OSP 69 Beneish M-Score is -3.42 as of Jun. 27, 2026. GuruFocus rates BKK:OSP with a GF Score™ of 69/100 and a GF Value™ of ฿19.70 (Modestly Undervalued). The stock has 1 warning sign investors should review. Among 109 Beverages - Non-Alcoholic companies, Osotspa PCL ranks better than 93.58% 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 -3.42 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for Osotspa PCL's Beneish M-Score or its related term are showing as below:
BKK:OSP'
s Beneish M-Score Range Over the Past 10 Years
Min: -3.42 Med: -2.72 Max: -2.25
Current: -3.42
During the past 11 years, the highest Beneish M-Score of Osotspa PCL was -2.25. The lowest was -3.42. And the median was -2.72.
Osotspa PCL Beneish M-Score Related Terms
Osotspa PCL Beneish M-Score Historical Data
* Premium members only.
The historical data trend for Osotspa 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:OSP vs KO, PEP, MNST: Beneish M-Score Comparison
For the Beverages - Non-Alcoholic subindustry, Osotspa 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.
Osotspa PCL Beneish M-Score vs Beverages - Non-Alcoholic Industry
For the Beverages - Non-Alcoholic industry and Consumer Defensive sector, Osotspa PCL's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Osotspa 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 Osotspa 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 * 0.8883
+
0.528 * 0.9413
+
0.404 * 0.945
+
0.892 * 0.9412
+
0.115 * 0.9168
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 0.9554
+
4.679 * -0.163951
-
0.327 * 0.8786
=
-3.42
* 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))
=
(1490.852 / (1490.852 + 12168.835))
/
(1461.919 / (1461.919 + 10818.908))
=
0.109142
/
0.119041
=
0.9168
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
=
(3558.397 - 324.701
-
7165.439)
/
23981.236
=
-0.163951
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.
Osotspa PCL has a M-score of -3.42 suggests that the company is unlikely to be a manipulator.
Osotspa PCL (BKK:OSP) has a Beneish M-Score of -3.42 as of Jun. 27, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Osotspa PCL and its competitors. According to the industry distribution chart, Osotspa PCL ranks #7 out of 109 companies in the Beverages - Non-Alcoholic industry, placing it in the top 6.4%.
Is Osotspa PCL's Beneish M-Score too high?
Osotspa PCL's current Beneish M-Score is -3.42. Based on the distribution chart, Osotspa PCL ranks #7 out of 109 companies in the Beverages - Non-Alcoholic industry, which is in the top quartile — a strong position relative to peers. Overall, Osotspa PCL has a GF Score™ of 69/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Osotspa PCL's Beneish M-Score compare to KO and PEP?
According to the Beverages - Non-Alcoholic industry distribution chart, Osotspa PCL ranks #7 out of 109 companies for Beneish M-Score. This places Osotspa PCL in the top 6% 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 Beverages - Non-Alcoholic company?
A good Beneish M-Score depends on the Beverages - Non-Alcoholic 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 Osotspa PCL and its competitors. Osotspa PCL's current Beneish M-Score is -3.42. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Osotspa PCL stock overvalued right now?
Based on GuruFocus' analysis, Osotspa PCL (BKK:OSP) is currently considered Modestly Undervalued. The stock's GF Value™ is ฿19.70, compared to a current price of ฿17.70 — trading 10.2% below its estimated fair value. The current Beneish M-Score is -3.42. Osotspa PCL's overall GF Score™ is 69/100 with 1 warning sign 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 Osotspa PCL (BKK:OSP), the current Beneish M-Score is -3.42 as of Jun. 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 Osotspa PCL (BKK:OSP) Overvalued in 2026?
Based on GuruFocus' analysis, Osotspa PCL stock appears to be undervalued.
The current stock price of ฿17.70 is trading 10.2% below its estimated GF Value™ of ฿19.70.
GuruFocus considers Osotspa PCL to be Modestly Undervalued.
Key valuation signals for BKK:OSP:
Beneish M-Score: -3.42
GF Value™: ฿19.70 vs. price of ฿17.70 (10.2% below fair value)
No single metric tells the full story. See the BKK:OSP stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Osotspa PCL is engaged in the manufacturing and distribution of consumer products, comprising energy drinks and personal care products. In addition, the Group also engaged in providing manufacturing services, distribution of consumer goods including energy drinks and personal care products and providing marketing services. The company operates in three reportable segments Beverage, Personal care and Others. The majority of its revenue comes from the Beverage segment. Some of its Energy Drink brands include M-150, Calpis Lacto, White Shark, Som In Sum, Peptine and others. Geographically, it generates majority of its revenue from Thailand.
69GF Score
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