Orient Press (BOM:526325) Beneish M-Score: -2.73 (As of Jun. 27, 2026)


BOM:526325 Orient Press Ltd BOM:526325
52 GF Score
Price ₹69.87
GF Value ₹70.68
Valuation Fairly Valued
! 3 Warning Signs
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What is Orient Press Beneish M-Score?

Orient Press BOM:526325 -0.19% 52 Beneish M-Score is -2.73 as of Jun. 27, 2026. GuruFocus rates BOM:526325 with a GF Score™ of 52/100 and a GF Value™ of ₹70.68 (Fairly Valued). The stock has 3 warning signs investors should review. Among 373 Packaging & Containers companies, Orient Press ranks better than 67.83% 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 -2.73 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

BOM:526325' s Beneish M-Score Range Over the Past 10 Years
Min: -2.99   Med: -2.71   Max: -2.11
Current: -2.73

During the past 13 years, the highest Beneish M-Score of Orient Press was -2.11. The lowest was -2.99. And the median was -2.71.


Orient Press Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Orient Press'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.

Orient Press Beneish M-Score Chart

Orient Press 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 -2.52 -2.73 -2.11 -2.99 -2.73

Orient Press 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 -2.99 0.00 0.00 0.00 -2.73

BOM:526325 vs SW, PKG, AMCR: Beneish M-Score Comparison

For the Packaging & Containers subindustry, Orient Press'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.


Orient Press Beneish M-Score vs Packaging & Containers Industry

For the Packaging & Containers industry and Consumer Cyclical sector, Orient Press's Beneish M-Score distribution charts can be found below:

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


BOM:526325
52GF Score
Orient Press Ltd BOM:526325
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Orient Press 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 Orient Press 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 * 1.0169+0.528 * 0.9206+0.404 * 0.9936+0.892 * 0.899+0.115 * 1.0033
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 0+4.679 * -0.064671-0.327 * 0.9885
=-2.73

* 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 ₹288 Mil.
Revenue was ₹1,281 Mil.
Gross Profit was ₹389 Mil.
Total Current Assets was ₹991 Mil.
Total Assets was ₹1,597 Mil.
Property, Plant and Equipment(Net PPE) was ₹389 Mil.
Depreciation, Depletion and Amortization(DDA) was ₹44 Mil.
Selling, General, & Admin. Expense(SGA) was ₹0 Mil.
Total Current Liabilities was ₹874 Mil.
Long-Term Debt & Capital Lease Obligation was ₹47 Mil.
Net Income was ₹-12 Mil.
Gross Profit was ₹0 Mil.
Cash Flow from Operations was ₹92 Mil.
Total Receivables was ₹315 Mil.
Revenue was ₹1,425 Mil.
Gross Profit was ₹398 Mil.
Total Current Assets was ₹1,006 Mil.
Total Assets was ₹1,648 Mil.
Property, Plant and Equipment(Net PPE) was ₹417 Mil.
Depreciation, Depletion and Amortization(DDA) was ₹47 Mil.
Selling, General, & Admin. Expense(SGA) was ₹15 Mil.
Total Current Liabilities was ₹883 Mil.
Long-Term Debt & Capital Lease Obligation was ₹79 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)
=(287.857 / 1281.394) / (314.873 / 1425.366)
=0.224644 / 0.220907
=1.0169

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)
=(398.464 / 1425.366) / (389.114 / 1281.394)
=0.279552 / 0.303665
=0.9206

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 - (990.797 + 389.33) / 1597.176) / (1 - (1006.34 + 416.535) / 1648.313)
=0.135895 / 0.136769
=0.9936

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
=1281.394 / 1425.366
=0.899

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))
=(47.017 / (47.017 + 416.535)) / (43.785 / (43.785 + 389.33))
=0.101428 / 0.101093
=1.0033

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 / 1281.394) / (14.613 / 1425.366)
=0 / 0.010252
=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)
=((46.502 + 874.496) / 1597.176) / ((78.782 + 882.751) / 1648.313)
=0.576642 / 0.583344
=0.9885

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
=(-11.733 - 0 - 91.558) / 1597.176
=-0.064671

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.

Orient Press has a M-score of -2.73 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 -2.73 mean?
Orient Press (BOM:526325) has a Beneish M-Score of -2.73 as of Jun. 27, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Orient Press and its competitors. According to the industry distribution chart, Orient Press ranks #120 out of 373 companies in the Packaging & Containers industry, placing it in the top 32.2%.
Is Orient Press' Beneish M-Score too high?
Orient Press' current Beneish M-Score is -2.73. Based on the distribution chart, Orient Press ranks #120 out of 373 companies in the Packaging & Containers industry, which is above the industry midpoint. Overall, Orient Press has a GF Score™ of 52/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Orient Press' Beneish M-Score compare to SW and PKG?
According to the Packaging & Containers industry distribution chart, Orient Press ranks #120 out of 373 companies for Beneish M-Score. This puts Orient Press in the upper 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 Packaging & Containers company?
A good Beneish M-Score depends on the Packaging & Containers 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 Orient Press and its competitors. Orient Press's current Beneish M-Score is -2.73. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Orient Press stock overvalued right now?
Based on GuruFocus' analysis, Orient Press (BOM:526325) is currently considered Fairly Valued. The stock's GF Value™ is ₹70.68, compared to a current price of ₹69.87 — trading 1.1% below its estimated fair value. The current Beneish M-Score is -2.73. Orient Press' overall GF Score™ is 52/100 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 Orient Press (BOM:526325), the current Beneish M-Score is -2.73 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 Orient Press (BOM:526325) Overvalued in 2026?

Based on GuruFocus' analysis, Orient Press stock appears to be undervalued. The current stock price of ₹69.87 is trading 1.1% below its estimated GF Value™ of ₹70.68. GuruFocus considers Orient Press to be Fairly Valued.

Key valuation signals for BOM:526325:

  • Beneish M-Score: -2.73
  • GF Value™: ₹70.68 vs. price of ₹69.87 (1.1% below fair value)
  • GF Score™: 52/100 with 3 warning signs

No single metric tells the full story. See the BOM:526325 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Orient Press Business Description

Other Exchanges ORIENTLTD:India
Address Near Western Express Highway, 1102, E Wing, 11th Floor, Lotus Corporote Park, Goregaon (East), Mumbai, MH, IND, 400 063
Orient Press Ltd is engaged in the printing and packaging industry. The company specializes in sheet-fed offset printing and produces different types of products including flexible packaging, carton printing, commercial printing, and security printing. It offers customized packaging solutions across categories such as commercial printing, mono cartons, flexible packaging, rigid boxes, paper bags, paper cups, and corrugated boxes. The Company operates in three reportable primary business segments, i.e. Printing segment, Flexible Packaging segment and Paper Board Packaging segment, and the majority source of revenue is the Flexible Packaging segment. Its revenue is generated through the sale of printed packaging materials and related services, catering to markets majorly in India.
52GF Score

Get the complete analysis for BOM:526325

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

₹69.87
Price
₹70.68
GF Value