Linaks Microelectronics (BOM:517463) Beneish M-Score: 0.00 (As of Jul. 06, 2026)

What is Linaks Microelectronics Beneish M-Score?

Linaks Microelectronics BOM:517463 22 Beneish M-Score is 0.00 as of Jul. 06, 2026. GuruFocus rates BOM:517463 with a GF Score™ of 22/100 and a GF Value™ of ₹0.23. The stock has 2 warning signs investors should review.

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.

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

During the past 13 years, the highest Beneish M-Score of Linaks Microelectronics was 0.00. The lowest was 0.00. And the median was 0.00.

Linaks Microelectronics Beneish M-Score Related Terms

Linaks Microelectronics Beneish M-Score Historical Data

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The historical data trend for Linaks Microelectronics'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.

Linaks Microelectronics Beneish M-Score Chart

Linaks Microelectronics Annual Data

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Beneish M-Score

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Linaks Microelectronics Quarterly Data
	Mar21	Jun21	Sep21	Dec21	Mar22	Jun22	Sep22	Dec22	Mar23	Jun23	Sep23	Dec23	Mar24	Jun24	Dec24	Mar25	Jun25	Sep25	Dec25	Mar26
Beneish M-Score	Get a 7-Day Free Trial															0.00	0.00	0.00	0.00	0.00

BOM:517463 vs APH, TEL, GLW: Beneish M-Score Comparison

For the Electronic Components subindustry, Linaks Microelectronics'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.

Linaks Microelectronics Beneish M-Score vs Hardware Industry

For the Hardware industry and Technology sector, Linaks Microelectronics's Beneish M-Score distribution charts can be found below:

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

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22GF Score

Linaks Microelectronics Ltd BOM:517463

Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.

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Linaks Microelectronics 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 Linaks Microelectronics for today is based on a combination of the following eight different indices:

-4.84

0.92 * DSRI

0.528 * GMI

0.404 * AQI

0.892 * SGI

0.115 * DEPI

-4.84

0.92 *

0.528 *

0.404 *

0.892 *

0.115 *

0.172 * SGAI

4.679 * TATA

0.327 * LVGI

0.172 *

4.679 *

0.327 *

This Year (Mar26) TTM:

Last Year (Mar25) TTM:

Total Receivables was ₹8.30 Mil.
Revenue was 0 + 0 + 0 + 0 = ₹0.00 Mil.
Gross Profit was 0 + 0 + 0 + 0 = ₹0.00 Mil.
Total Current Assets was ₹11.04 Mil.
Total Assets was ₹37.24 Mil.
Property, Plant and Equipment(Net PPE) was ₹26.21 Mil.
Depreciation, Depletion and Amortization(DDA) was ₹0.75 Mil.
Selling, General, & Admin. Expense(SGA) was ₹1.22 Mil.
Total Current Liabilities was ₹10.15 Mil.
Long-Term Debt & Capital Lease Obligation was ₹240.39 Mil.
Net Income was 0.432 + -1.225 + 0.106 + -0.71 = ₹-1.40 Mil.
Non Operating Income was 0 + 0 + 0 + 0 = ₹0.00 Mil.
Cash Flow from Operations was 0 + 0 + 0.668 + -1.01 = ₹-0.34 Mil.

Total Receivables was ₹0.19 Mil.
Revenue was 0 + 0 + 0 + 0 = ₹0.00 Mil.
Gross Profit was 0 + 0 + 0 + 0 = ₹0.00 Mil.
Total Current Assets was ₹3.54 Mil.
Total Assets was ₹30.76 Mil.
Property, Plant and Equipment(Net PPE) was ₹27.22 Mil.
Depreciation, Depletion and Amortization(DDA) was ₹1.22 Mil.
Selling, General, & Admin. Expense(SGA) was ₹0.32 Mil.
Total Current Liabilities was ₹3.12 Mil.
Long-Term Debt & Capital Lease Obligation was ₹238.83 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)
	=	(8.297 / 0)	/	(0.194 / 0)
	=		/
	=

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)
	=	(0 / 0)	/	(0 / 0)
	=		/
	=

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 - (11.035 + 26.208) / 37.243)	/	(1 - (3.544 + 27.217) / 30.761)
	=	0	/	0
	=

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
	=	0	/	0
	=

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))
	=	(1.216 / (1.216 + 27.217))	/	(0.752 / (0.752 + 26.208))
	=	0.042767	/	0.027893
	=

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)
	=	(1.224 / 0)	/	(0.317 / 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)
	=	((240.391 + 10.145) / 37.243)	/	((238.83 + 3.117) / 30.761)
	=	6.727063	/	7.865381
	=

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
	=	(-1.397 - 0	-	-0.342)	/	37.243
	=	-0.028327

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.

Frequently Asked Questions Learn more about Beneish M-Score →

What does a Beneish M-Score of 0.00 mean?

Linaks Microelectronics (BOM:517463) has a Beneish M-Score of 0.00 as of Jul. 06, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Linaks Microelectronics and its competitors.

Is Linaks Microelectronics' Beneish M-Score too high?

Linaks Microelectronics' current Beneish M-Score is 0.00. Overall, Linaks Microelectronics has a GF Score™ of 22/100, reflecting its overall financial health beyond just this single metric.

How does Linaks Microelectronics' Beneish M-Score compare to APH and TEL?

Linaks Microelectronics' Beneish M-Score of 0.00 can be compared against companies in the Hardware 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 Hardware company?

A good Beneish M-Score depends on the Hardware 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 Linaks Microelectronics and its competitors. Linaks Microelectronics's current Beneish M-Score is 0.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is Linaks Microelectronics stock overvalued right now?

Linaks Microelectronics (BOM:517463) has a current Beneish M-Score of 0.00. The stock's GF Value™ is ₹0.23, compared to a current price of ₹1.38 — trading 500% above its estimated fair value. The current Beneish M-Score is 0.00. Linaks Microelectronics' overall GF Score™ is 22/100 with 2 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 Linaks Microelectronics (BOM:517463), the current Beneish M-Score is 0.00 as of Jul. 06, 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 Linaks Microelectronics (BOM:517463) Overvalued in 2026?

Based on GuruFocus' analysis, Linaks Microelectronics stock appears to be overvalued. The current stock price of ₹1.38 is trading 500% above its estimated GF Value™ of ₹0.23.

Key valuation signals for BOM:517463:

Beneish M-Score: 0.00
GF Value™: ₹0.23 vs. price of ₹1.38 (500% above fair value)
GF Score™: 22/100 with 2 warning signs

No single metric tells the full story. See the BOM:517463 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Linaks Microelectronics Business Description

Industry Technology Hardware

Comparable Companies BOM:531889 BOM:542803 TPE:2317 APH TEL TSE:6981 SZSE:002475 XKRX:006400 GLW SZSE:000725 TPE:2308 HKSE:02382 XKRX:009150 SZSE:002179 TSE:6762 TSE:6645 TPE:3037 SZSE:002938 SZSE:300408 JBL

Address 12.6 Km, Barabanki Road, Chinhat, Lucknow, UP, IND, 227105

Website https://www.linaks.in

Linaks Microelectronics Ltd operates in the electronic component industry. The company has a single product which is a Printed Circuit Board.

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Get the complete analysis for BOM:517463

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

₹1.38

Price

₹0.23

GF Value

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