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Kallam TextilesBOM:530201 -0.84%38 Beneish M-Score is -1.19 as of Jul. 31, 2026. GuruFocus rates BOM:530201 with a GF Score™ of 38/100 and a GF Value™ of ₹4.42 (Possible Value Trap). The stock has 5 warning signs investors should review. Among 999 Manufacturing - Apparel & Accessories companies, Kallam Textiles ranks worse than 88.89% 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 -1.19 higher than -1.78, which implies that the company might have manipulated its financial results.
The historical rank and industry rank for Kallam Textiles's Beneish M-Score or its related term are showing as below:
BOM:530201'
s Beneish M-Score Range Over the Past 10 Years
Min: -2.84 Med: -2.47 Max: -1.19
Current: -1.19
During the past 13 years, the highest Beneish M-Score of Kallam Textiles was -1.19. The lowest was -2.84. And the median was -2.47.
The historical data trend for Kallam Textiles'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.
For the Textile Manufacturing subindustry, Kallam Textiles'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.
Kallam Textiles Beneish M-Score vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Kallam Textiles's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Kallam Textiles's Beneish M-Score falls into.
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 Kallam Textiles 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 * 1.5848
+
0.528 * 2.1765
+
0.404 * 3.0942
+
0.892 * 0.6796
+
0.115 * 1.0205
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 0.6234
+
4.679 * -0.097137
-
0.327 * 1.1347
=
-1.19
* 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.
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.
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))
=
(159.896 / (159.896 + 3610.985))
/
(149.879 / (149.879 + 3457.203))
=
0.042403
/
0.041551
=
1.0205
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
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
=
(-473.695 - 0
-
9.999)
/
4979.485
=
-0.097137
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.
Kallam Textiles has a M-score of -1.19 signals that the company is likely to be a manipulator.
Kallam Textiles (BOM:530201) has a Beneish M-Score of -1.19 as of Jul. 31, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Kallam Textiles and its competitors. According to the industry distribution chart, Kallam Textiles ranks #888 out of 999 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 88.9%.
Is Kallam Textiles' Beneish M-Score too high?
Kallam Textiles' current Beneish M-Score is -1.19. Based on the distribution chart, Kallam Textiles ranks #888 out of 999 companies in the Manufacturing - Apparel & Accessories industry, which is in the bottom quartile relative to peers. Overall, Kallam Textiles has a GF Score™ of 38/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Kallam Textiles' Beneish M-Score compare to competitors?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Kallam Textiles ranks #888 out of 999 companies for Beneish M-Score. This places Kallam Textiles 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 Manufacturing - Apparel & Accessories company?
A good Beneish M-Score depends on the Manufacturing - Apparel & Accessories 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 Kallam Textiles and its competitors. Kallam Textiles's current Beneish M-Score is -1.19. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kallam Textiles stock overvalued right now?
Based on GuruFocus' analysis, Kallam Textiles (BOM:530201) is currently considered Possible Value Trap. The stock's GF Value™ is ₹4.42, compared to a current price of ₹2.37 — trading 46.4% below its estimated fair value. The current Beneish M-Score is -1.19. Kallam Textiles' overall GF Score™ is 38/100 with 5 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 Kallam Textiles (BOM:530201), the current Beneish M-Score is -1.19 as of Jul. 31, 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 Kallam Textiles (BOM:530201) Overvalued in 2026?
Based on GuruFocus' analysis, Kallam Textiles stock appears to be undervalued.
The current stock price of ₹2.37 is trading 46.4% below its estimated GF Value™ of ₹4.42.
GuruFocus considers Kallam Textiles to be Possible Value Trap.
Key valuation signals for BOM:530201:
Beneish M-Score: -1.19
GF Value™: ₹4.42 vs. price of ₹2.37 (46.4% below fair value)
No single metric tells the full story. See the BOM:530201 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Kallam Textiles Ltd is an India-based yarn manufacturing company. The company is engaged in the manufacturing of spun yarns for the knitting and weaving industries. It is a producer of cotton and dyed yarn, and cotton and dyed fabrics. It manufactures fabrics such as Dobby yarn dyed shirting, fabrics with cotton and blended with lycra stretch, polyester, nylon, Linen, and viscose fabrics. It operates in five segments that include Spinning, Weaving, Dyeing, Solar Power, and Hydel Power. The firm earns a majority of its revenue from the Spinning segment.
38GF Score
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