Regent Enterprises (BOM:512624) Beneish M-Score: -1.61 (As of Aug. 13, 2026)

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BOM:512624 Regent Enterprises Ltd BOM:512624
65 GF Score
Price ₹5.80
GF Value ₹8.20
Valuation Modestly Undervalued
! 3 Warning Signs
View Full Analysis

What is Regent Enterprises Beneish M-Score?

Regent Enterprises BOM:512624 -2.36% 65 Beneish M-Score is -1.61 as of Aug. 13, 2026. GuruFocus rates BOM:512624 with a GF Score™ of 65/100 and a GF Value™ of ₹8.20 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 1,855 Consumer Packaged Goods companies, Regent Enterprises ranks worse than 86.47% 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.

Warning Sign:

Beneish M-Score -1.61 higher than -1.78, which implies that the company might have manipulated its financial results.

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

BOM:512624' s Beneish M-Score Range Over the Past 10 Years
Min: -2.77   Med: -1.84   Max: -0.58
Current: -1.61

During the past 13 years, the highest Beneish M-Score of Regent Enterprises was -0.58. The lowest was -2.77. And the median was -1.84.


Regent Enterprises Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Regent Enterprises'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.

Regent Enterprises Beneish M-Score Chart

Regent Enterprises Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only -2.20 -0.58 -2.71 -2.77 -1.61

Regent Enterprises Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Beneish M-Score Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only -2.77 0.00 0.00 0.00 -1.61

BOM:512624 vs KHC, GIS: Beneish M-Score Comparison

For the Packaged Foods subindustry, Regent Enterprises'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.


Regent Enterprises Beneish M-Score vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Regent Enterprises's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Regent Enterprises's Beneish M-Score falls into.


BOM:512624
65GF Score
Regent Enterprises Ltd BOM:512624
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Regent Enterprises 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 Regent Enterprises 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 * 0.6183+0.528 * 1.3992+0.404 * 1.8953+0.892 * 1.5022+0.115 * 0.9093
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 0+4.679 * 0.008419-0.327 * 1.0018
=-1.61

* 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 (Mar26) TTM:Last Year (Mar25) TTM:
Total Receivables was ₹259 Mil.
Revenue was ₹11,255 Mil.
Gross Profit was ₹238 Mil.
Total Current Assets was ₹574 Mil.
Total Assets was ₹619 Mil.
Property, Plant and Equipment(Net PPE) was ₹21 Mil.
Depreciation, Depletion and Amortization(DDA) was ₹6 Mil.
Selling, General, & Admin. Expense(SGA) was ₹0 Mil.
Total Current Liabilities was ₹167 Mil.
Long-Term Debt & Capital Lease Obligation was ₹14 Mil.
Net Income was ₹40 Mil.
Gross Profit was ₹0 Mil.
Cash Flow from Operations was ₹35 Mil.
Total Receivables was ₹279 Mil.
Revenue was ₹7,492 Mil.
Gross Profit was ₹221 Mil.
Total Current Assets was ₹528 Mil.
Total Assets was ₹562 Mil.
Property, Plant and Equipment(Net PPE) was ₹22 Mil.
Depreciation, Depletion and Amortization(DDA) was ₹5 Mil.
Selling, General, & Admin. Expense(SGA) was ₹53 Mil.
Total Current Liabilities was ₹146 Mil.
Long-Term Debt & Capital Lease Obligation was ₹18 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)
=(259.02 / 11255.371) / (278.872 / 7492.484)
=0.023013 / 0.03722
=0.6183

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)
=(221.34 / 7492.484) / (237.648 / 11255.371)
=0.029542 / 0.021114
=1.3992

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 - (573.549 + 20.54) / 619.429) / (1 - (528.398 + 21.885) / 562.423)
=0.040909 / 0.021585
=1.8953

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
=11255.371 / 7492.484
=1.5022

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))
=(5.33 / (5.33 + 21.885)) / (5.638 / (5.638 + 20.54))
=0.195848 / 0.215372
=0.9093

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)
=(0 / 11255.371) / (52.622 / 7492.484)
=0 / 0.007023
=0

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)
=((13.963 + 167.04) / 619.429) / ((18.237 + 145.807) / 562.423)
=0.292209 / 0.291674
=1.0018

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
=(39.81 - 0 - 34.595) / 619.429
=0.008419

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.

Regent Enterprises has a M-score of -1.61 signals that the company is likely to be a manipulator.

Frequently Asked Questions Learn more about Beneish M-Score →
What does a Beneish M-Score of -1.61 mean?
Regent Enterprises (BOM:512624) has a Beneish M-Score of -1.61 as of Aug. 13, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Regent Enterprises and its competitors. According to the industry distribution chart, Regent Enterprises ranks #1604 out of 1855 companies in the Consumer Packaged Goods industry, placing it in the top 86.5%.
Is Regent Enterprises' Beneish M-Score too high?
Regent Enterprises' current Beneish M-Score is -1.61. Based on the distribution chart, Regent Enterprises ranks #1604 out of 1855 companies in the Consumer Packaged Goods industry, which is in the bottom quartile relative to peers. Overall, Regent Enterprises has a GF Score™ of 65/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Regent Enterprises' Beneish M-Score compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, Regent Enterprises ranks #1604 out of 1855 companies for Beneish M-Score. This places Regent Enterprises 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 a Consumer Packaged Goods company?
A good Beneish M-Score depends on the Consumer Packaged Goods 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 Regent Enterprises and its competitors. Regent Enterprises's current Beneish M-Score is -1.61. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Regent Enterprises stock overvalued right now?
Based on GuruFocus' analysis, Regent Enterprises (BOM:512624) is currently considered Modestly Undervalued. The stock's GF Value™ is ₹8.20, compared to a current price of ₹5.80 — trading 29.3% below its estimated fair value. The current Beneish M-Score is -1.61. Regent Enterprises' overall GF Score™ is 65/100 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 Regent Enterprises (BOM:512624), the current Beneish M-Score is -1.61 as of Aug. 13, 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 Regent Enterprises (BOM:512624) Overvalued in 2026?

Based on GuruFocus' analysis, Regent Enterprises stock appears to be undervalued. The current stock price of ₹5.80 is trading 29.3% below its estimated GF Value™ of ₹8.20. GuruFocus considers Regent Enterprises to be Modestly Undervalued.

Key valuation signals for BOM:512624:

  • Beneish M-Score: -1.61
  • GF Value™: ₹8.20 vs. price of ₹5.80 (29.3% below fair value)
  • GF Score™: 65/100 with 3 warning signs

No single metric tells the full story. See the BOM:512624 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Regent Enterprises Business Description

Address R-1/93, RDC Raj Nagar, 2nd floor, Adjacent to Telephone Exchange, Ghaziabad, UP, IND, 201002
Regent Enterprises Ltd is an India-based company engaged in the business of trading edible oils. There is only one reportable segment, which is the edible oil segment. The company's products include Maanik oil, Gio oil, Moti Mustard Oil, Shaan Palmolein Oil, Pearl Lite Vegetable Oil, and Giolly Olive Pomace Oil.
65GF Score

Get the complete analysis for BOM:512624

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

₹5.80
Price
₹8.20
GF Value