One Global Service Provider (BOM:514330) Beneish M-Score: 1.23 (As of Jul. 29, 2026) — Near Median

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BOM:514330 One Global Service Provider Ltd BOM:514330
77 GF Score
Price ₹583.50
GF Value ₹380.18
Valuation Significantly Overvalued
! 6 Warning Signs
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What is One Global Service Provider Beneish M-Score?

One Global Service Provider BOM:514330 -1.53% 77 Beneish M-Score is 1.23 as of Jul. 29, 2026, which is at its 10-year median of 1.23. GuruFocus rates BOM:514330 with a GF Score™ of 77/100 and a GF Value™ of ₹380.18 (Significantly Overvalued). The stock has 6 warning signs investors should review. Among 626 Healthcare Providers & Services companies, One Global Service Provider ranks worse than 96.96% 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 1.23 higher than -1.78, which implies that the company might have manipulated its financial results.

The historical rank and industry rank for One Global Service Provider's Beneish M-Score or its related term are showing as below:

BOM:514330' s Beneish M-Score Range Over the Past 10 Years
Min: -0.76   Med: 1.23   Max: 12.78
Current: 1.23

During the past 11 years, the highest Beneish M-Score of One Global Service Provider was 12.78. The lowest was -0.76. And the median was 1.23.


One Global Service Provider Beneish M-Score Historical Data

* Premium members only.

The historical data trend for One Global Service Provider'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.

One Global Service Provider Beneish M-Score Chart

One Global Service Provider 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 12.78 -0.76 0.35 11.05 1.23

One Global Service Provider 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 11.05 0.00 0.00 0.00 1.23

One Global Service Provider Beneish M-Score Competitor Comparison

For the Pharmaceutical Retailers subindustry, One Global Service Provider'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.


One Global Service Provider Beneish M-Score vs Healthcare Providers & Services Industry

For the Healthcare Providers & Services industry and Healthcare sector, One Global Service Provider's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where One Global Service Provider's Beneish M-Score falls into.


BOM:514330
77GF Score
One Global Service Provider Ltd BOM:514330
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

One Global Service Provider 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 One Global Service Provider 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 * 1.1807+0.528 * 1.6499+0.404 * 0.4161+0.892 * 3.388+0.115 * 1.3328
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 0+4.679 * 0.261408-0.327 * 1.3731
=1.23

* 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 ₹2,166 Mil.
Revenue was ₹4,982 Mil.
Gross Profit was ₹1,091 Mil.
Total Current Assets was ₹2,344 Mil.
Total Assets was ₹2,553 Mil.
Property, Plant and Equipment(Net PPE) was ₹23 Mil.
Depreciation, Depletion and Amortization(DDA) was ₹7 Mil.
Selling, General, & Admin. Expense(SGA) was ₹0 Mil.
Total Current Liabilities was ₹1,141 Mil.
Long-Term Debt & Capital Lease Obligation was ₹0 Mil.
Net Income was ₹695 Mil.
Gross Profit was ₹0 Mil.
Cash Flow from Operations was ₹28 Mil.
Total Receivables was ₹541 Mil.
Revenue was ₹1,470 Mil.
Gross Profit was ₹531 Mil.
Total Current Assets was ₹850 Mil.
Total Assets was ₹1,063 Mil.
Property, Plant and Equipment(Net PPE) was ₹26 Mil.
Depreciation, Depletion and Amortization(DDA) was ₹12 Mil.
Selling, General, & Admin. Expense(SGA) was ₹180 Mil.
Total Current Liabilities was ₹343 Mil.
Long-Term Debt & Capital Lease Obligation was ₹3 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)
=(2165.781 / 4981.79) / (541.415 / 1470.417)
=0.43474 / 0.368205
=1.1807

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)
=(531.087 / 1470.417) / (1090.586 / 4981.79)
=0.361181 / 0.218914
=1.6499

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 - (2343.98 + 22.637) / 2553.096) / (1 - (850.401 + 26.244) / 1063.262)
=0.07304 / 0.175514
=0.4161

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
=4981.79 / 1470.417
=3.388

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))
=(11.564 / (11.564 + 26.244)) / (6.742 / (6.742 + 22.637))
=0.305861 / 0.229484
=1.3328

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 / 4981.79) / (180.391 / 1470.417)
=0 / 0.12268
=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)
=((0.312 + 1140.501) / 2553.096) / ((3.393 + 342.627) / 1063.262)
=0.446835 / 0.325432
=1.3731

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
=(695.042 - 0 - 27.643) / 2553.096
=0.261408

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.

One Global Service Provider has a M-score of 1.23 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 1.23 mean?
One Global Service Provider (BOM:514330) has a Beneish M-Score of 1.23 as of Jul. 29, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on One Global Service Provider and its competitors. This is near median its historical median of 1.23. According to the industry distribution chart, One Global Service Provider ranks #607 out of 626 companies in the Healthcare Providers & Services industry, placing it in the top 97%.
Is One Global Service Provider's Beneish M-Score too high?
One Global Service Provider's current Beneish M-Score of 1.23 is near median its 10-year median of 1.23. Based on the distribution chart, One Global Service Provider ranks #607 out of 626 companies in the Healthcare Providers & Services industry, which is in the bottom quartile relative to peers. Overall, One Global Service Provider has a GF Score™ of 77/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does One Global Service Provider's Beneish M-Score compare to competitors?
According to the Healthcare Providers & Services industry distribution chart, One Global Service Provider ranks #607 out of 626 companies for Beneish M-Score. This places One Global Service Provider 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 Healthcare Providers & Services company?
A good Beneish M-Score depends on the Healthcare Providers & Services 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 One Global Service Provider and its competitors. One Global Service Provider's current Beneish M-Score is 1.23, which is near median its own 10-year median of 1.23. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is One Global Service Provider stock overvalued right now?
Based on GuruFocus' analysis, One Global Service Provider (BOM:514330) is currently considered Significantly Overvalued. The stock's GF Value™ is ₹380.18, compared to a current price of ₹583.50 — trading 53.5% above its estimated fair value. The current Beneish M-Score is 1.23, which is near median its 10-year median of 1.23. One Global Service Provider's overall GF Score™ is 77/100 with 6 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 One Global Service Provider (BOM:514330), the current Beneish M-Score is 1.23 as of Jul. 29, 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 One Global Service Provider (BOM:514330) Overvalued in 2026?

Based on GuruFocus' analysis, One Global Service Provider stock appears to be overvalued. The current stock price of ₹583.50 is trading 53.5% above its estimated GF Value™ of ₹380.18. GuruFocus considers One Global Service Provider to be Significantly Overvalued.

Key valuation signals for BOM:514330:

  • Beneish M-Score: 1.23 (near median its 10-year median of 1.23)
  • GF Value™: ₹380.18 vs. price of ₹583.50 (53.5% above fair value)
  • GF Score™: 77/100 with 6 warning signs

No single metric tells the full story. See the BOM:514330 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


One Global Service Provider Business Description

Address Senapati Bapat Marg, Delisle Road, 6th Floor, 601 E Wing, Trade Link Building, Kamala Mill Compound, B & C Block, Lower Parel West, Mumbai, MH, IND, 400013
One Global Service Provider Ltd is an Indian company engaged in the business of healthcare and related activities. The company has also started to provide consultancy and development in software and other IT solutions. The company generates the majority of its revenue from the Sale of Goods.
77GF Score

Get the complete analysis for BOM:514330

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

₹583.50
Price
₹380.18
GF Value