Samkrg Pistons and Rings (BOM:520075) Beneish M-Score: -2.36 (As of Aug. 13, 2026)

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BOM:520075 Samkrg Pistons and Rings Ltd BOM:520075
68 GF Score
Price ₹116.50
GF Value ₹180.85
Valuation Significantly Undervalued
! 4 Warning Signs
View Full Analysis

What is Samkrg Pistons and Rings Beneish M-Score?

Samkrg Pistons and Rings BOM:520075 -0.34% 68 Beneish M-Score is -2.36 as of Aug. 13, 2026. GuruFocus rates BOM:520075 with a GF Score™ of 68/100 and a GF Value™ of ₹180.85 (Significantly Undervalued). The stock has 4 warning signs investors should review. Among 1,275 Vehicles & Parts companies, Samkrg Pistons and Rings ranks worse than 66.04% 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 -2.36 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

BOM:520075' s Beneish M-Score Range Over the Past 10 Years
Min: -6.1   Med: -2.29   Max: -1.45
Current: -2.36

During the past 13 years, the highest Beneish M-Score of Samkrg Pistons and Rings was -1.45. The lowest was -6.10. And the median was -2.29.


Samkrg Pistons and Rings Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Samkrg Pistons and Rings'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.

Samkrg Pistons and Rings Beneish M-Score Chart

Samkrg Pistons and Rings 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 -2.17 -2.21 -1.96 -1.45 -2.36

Samkrg Pistons and Rings 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 -1.45 0.00 0.00 0.00 -2.36

BOM:520075 vs ORLY, AZO: Beneish M-Score Comparison

For the Auto Parts subindustry, Samkrg Pistons and Rings'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.


Samkrg Pistons and Rings Beneish M-Score vs Vehicles & Parts Industry

For the Vehicles & Parts industry and Consumer Cyclical sector, Samkrg Pistons and Rings's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Samkrg Pistons and Rings's Beneish M-Score falls into.


BOM:520075
68GF Score
Samkrg Pistons and Rings Ltd BOM:520075
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Samkrg Pistons and Rings 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 Samkrg Pistons and Rings 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 * 1.2992+0.528 * 0.9727+0.404 * 0.2162+0.892 * 1.1713+0.115 * 1.3032
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 0+4.679 * -0.044661-0.327 * 0.9279
=-2.36

* 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 ₹841 Mil.
Revenue was ₹2,857 Mil.
Gross Profit was ₹1,569 Mil.
Total Current Assets was ₹1,265 Mil.
Total Assets was ₹3,150 Mil.
Property, Plant and Equipment(Net PPE) was ₹1,770 Mil.
Depreciation, Depletion and Amortization(DDA) was ₹138 Mil.
Selling, General, & Admin. Expense(SGA) was ₹0 Mil.
Total Current Liabilities was ₹740 Mil.
Long-Term Debt & Capital Lease Obligation was ₹0 Mil.
Net Income was ₹97 Mil.
Gross Profit was ₹0 Mil.
Cash Flow from Operations was ₹238 Mil.
Total Receivables was ₹553 Mil.
Revenue was ₹2,439 Mil.
Gross Profit was ₹1,303 Mil.
Total Current Assets was ₹1,122 Mil.
Total Assets was ₹2,954 Mil.
Property, Plant and Equipment(Net PPE) was ₹1,330 Mil.
Depreciation, Depletion and Amortization(DDA) was ₹138 Mil.
Selling, General, & Admin. Expense(SGA) was ₹62 Mil.
Total Current Liabilities was ₹748 Mil.
Long-Term Debt & Capital Lease Obligation was ₹0 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)
=(841.39 / 2856.635) / (552.921 / 2438.889)
=0.294539 / 0.22671
=1.2992

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)
=(1302.963 / 2438.889) / (1568.911 / 2856.635)
=0.534244 / 0.549216
=0.9727

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 - (1264.866 + 1769.807) / 3150.329) / (1 - (1122.034 + 1330.101) / 2953.609)
=0.036712 / 0.169783
=0.2162

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
=2856.635 / 2438.889
=1.1713

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))
=(138.258 / (138.258 + 1330.101)) / (137.83 / (137.83 + 1769.807))
=0.094158 / 0.072252
=1.3032

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 / 2856.635) / (61.626 / 2438.889)
=0 / 0.025268
=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 + 740.065) / 3150.329) / ((0 + 747.726) / 2953.609)
=0.234917 / 0.253157
=0.9279

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
=(97.478 - 0 - 238.175) / 3150.329
=-0.044661

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.

Samkrg Pistons and Rings has a M-score of -2.36 suggests that the company is unlikely to be a manipulator.

Frequently Asked Questions Learn more about Beneish M-Score →
What does a Beneish M-Score of -2.36 mean?
Samkrg Pistons and Rings (BOM:520075) has a Beneish M-Score of -2.36 as of Aug. 13, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Samkrg Pistons and Rings and its competitors. According to the industry distribution chart, Samkrg Pistons and Rings ranks #842 out of 1275 companies in the Vehicles & Parts industry, placing it in the top 66%.
Is Samkrg Pistons and Rings' Beneish M-Score too high?
Samkrg Pistons and Rings' current Beneish M-Score is -2.36. Based on the distribution chart, Samkrg Pistons and Rings ranks #842 out of 1275 companies in the Vehicles & Parts industry, which is below the industry midpoint. Overall, Samkrg Pistons and Rings has a GF Score™ of 68/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Samkrg Pistons and Rings' Beneish M-Score compare to ORLY and AZO?
According to the Vehicles & Parts industry distribution chart, Samkrg Pistons and Rings ranks #842 out of 1275 companies for Beneish M-Score. This places Samkrg Pistons and Rings 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 Vehicles & Parts company?
A good Beneish M-Score depends on the Vehicles & Parts 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 Samkrg Pistons and Rings and its competitors. Samkrg Pistons and Rings's current Beneish M-Score is -2.36. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Samkrg Pistons and Rings stock overvalued right now?
Based on GuruFocus' analysis, Samkrg Pistons and Rings (BOM:520075) is currently considered Significantly Undervalued. The stock's GF Value™ is ₹180.85, compared to a current price of ₹116.50 — trading 35.6% below its estimated fair value. The current Beneish M-Score is -2.36. Samkrg Pistons and Rings' overall GF Score™ is 68/100 with 4 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 Samkrg Pistons and Rings (BOM:520075), the current Beneish M-Score is -2.36 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 Samkrg Pistons and Rings (BOM:520075) Overvalued in 2026?

Based on GuruFocus' analysis, Samkrg Pistons and Rings stock appears to be undervalued. The current stock price of ₹116.50 is trading 35.6% below its estimated GF Value™ of ₹180.85. GuruFocus considers Samkrg Pistons and Rings to be Significantly Undervalued.

Key valuation signals for BOM:520075:

  • Beneish M-Score: -2.36
  • GF Value™: ₹180.85 vs. price of ₹116.50 (35.6% below fair value)
  • GF Score™: 68/100 with 4 warning signs

No single metric tells the full story. See the BOM:520075 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Samkrg Pistons and Rings Business Description

Address 7-1-58, Ameerpet, 1-201, Divyashakti Complex, Hyderabad, TG, IND, 500016
Samkrg Pistons and Rings Ltd is involved in the auto parts business sector. It manufactures and markets Engineered pistons, Piston pins, Piston rings, and other automotive parts for scooters, motorcycles, cars, tractors, light commercial vehicles, stationary engines, and other special applications. The company operates in one business segment, the business of automotive components. The business generates revenue from Domestic and Export sales, where the majority of revenue is generated from Export sales.
68GF Score

Get the complete analysis for BOM:520075

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

₹116.50
Price
₹180.85
GF Value