Sree Rayalaseema Hi-Strength Hypo (BOM:532842) Beneish M-Score: -2.25 (As of Jul. 01, 2026)


BOM:532842 Sree Rayalaseema Hi-Strength Hypo Ltd BOM:532842
69 GF Score
Price ₹487.25
GF Value ₹469.14
Valuation Fairly Valued
! 2 Warning Signs
View Full Analysis

What is Sree Rayalaseema Hi-Strength Hypo Beneish M-Score?

Sree Rayalaseema Hi-Strength Hypo BOM:532842 +0.57% 69 Beneish M-Score is -2.25 as of Jul. 01, 2026. GuruFocus rates BOM:532842 with a GF Score™ of 69/100 and a GF Value™ of ₹469.14 (Fairly Valued). The stock has 2 warning signs investors should review. Among 1,527 Chemicals companies, Sree Rayalaseema Hi-Strength Hypo ranks worse than 68.7% 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 -2.25 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

The historical rank and industry rank for Sree Rayalaseema Hi-Strength Hypo's Beneish M-Score or its related term are showing as below:

BOM:532842' s Beneish M-Score Range Over the Past 10 Years
Min: -4.51   Med: -2.34   Max: -1.05
Current: -2.25

During the past 13 years, the highest Beneish M-Score of Sree Rayalaseema Hi-Strength Hypo was -1.05. The lowest was -4.51. And the median was -2.34.


Sree Rayalaseema Hi-Strength Hypo Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Sree Rayalaseema Hi-Strength Hypo'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.

Sree Rayalaseema Hi-Strength Hypo Beneish M-Score Chart

Sree Rayalaseema Hi-Strength Hypo 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 -1.64 -1.81 -2.68 -2.42 -2.25

Sree Rayalaseema Hi-Strength Hypo 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 -2.42 0.00 0.00 0.00 -2.25

BOM:532842 vs DOW: Beneish M-Score Comparison

For the Chemicals subindustry, Sree Rayalaseema Hi-Strength Hypo'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.


Sree Rayalaseema Hi-Strength Hypo Beneish M-Score vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Sree Rayalaseema Hi-Strength Hypo's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Sree Rayalaseema Hi-Strength Hypo's Beneish M-Score falls into.


BOM:532842
69GF Score
Sree Rayalaseema Hi-Strength Hypo Ltd BOM:532842
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Sree Rayalaseema Hi-Strength Hypo 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 Sree Rayalaseema Hi-Strength Hypo 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 * 0.7536+0.528 * 1.0877+0.404 * 0.9834+0.892 * 1.0457+0.115 * 0.6344
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 0+4.679 * 0.045697-0.327 * 0.9115
=-2.25

* 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 ₹1,127 Mil.
Revenue was ₹6,670 Mil.
Gross Profit was ₹3,335 Mil.
Total Current Assets was ₹6,579 Mil.
Total Assets was ₹11,154 Mil.
Property, Plant and Equipment(Net PPE) was ₹873 Mil.
Depreciation, Depletion and Amortization(DDA) was ₹72 Mil.
Selling, General, & Admin. Expense(SGA) was ₹0 Mil.
Total Current Liabilities was ₹626 Mil.
Long-Term Debt & Capital Lease Obligation was ₹88 Mil.
Net Income was ₹901 Mil.
Gross Profit was ₹0 Mil.
Cash Flow from Operations was ₹392 Mil.
Total Receivables was ₹1,430 Mil.
Revenue was ₹6,378 Mil.
Gross Profit was ₹3,469 Mil.
Total Current Assets was ₹5,812 Mil.
Total Assets was ₹10,696 Mil.
Property, Plant and Equipment(Net PPE) was ₹1,274 Mil.
Depreciation, Depletion and Amortization(DDA) was ₹65 Mil.
Selling, General, & Admin. Expense(SGA) was ₹777 Mil.
Total Current Liabilities was ₹646 Mil.
Long-Term Debt & Capital Lease Obligation was ₹105 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)
=(1127.124 / 6669.585) / (1430.269 / 6378.226)
=0.168995 / 0.224242
=0.7536

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)
=(3468.674 / 6378.226) / (3334.702 / 6669.585)
=0.543831 / 0.499986
=1.0877

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 - (6579.395 + 872.838) / 11153.707) / (1 - (5812.418 + 1274.033) / 10696.049)
=0.33186 / 0.33747
=0.9834

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
=6669.585 / 6378.226
=1.0457

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))
=(65.063 / (65.063 + 1274.033)) / (72.389 / (72.389 + 872.838))
=0.048587 / 0.076584
=0.6344

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 / 6669.585) / (776.833 / 6378.226)
=0 / 0.121795
=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)
=((88.159 + 626.292) / 11153.707) / ((105.422 + 646.218) / 10696.049)
=0.064055 / 0.070273
=0.9115

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
=(901.452 - 0 - 391.764) / 11153.707
=0.045697

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.

Sree Rayalaseema Hi-Strength Hypo has a M-score of -2.25 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 -2.25 mean?
Sree Rayalaseema Hi-Strength Hypo (BOM:532842) has a Beneish M-Score of -2.25 as of Jul. 01, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Sree Rayalaseema Hi-Strength Hypo and its competitors. According to the industry distribution chart, Sree Rayalaseema Hi-Strength Hypo ranks #1049 out of 1527 companies in the Chemicals industry, placing it in the top 68.7%.
Is Sree Rayalaseema Hi-Strength Hypo's Beneish M-Score too high?
Sree Rayalaseema Hi-Strength Hypo's current Beneish M-Score is -2.25. Based on the distribution chart, Sree Rayalaseema Hi-Strength Hypo ranks #1049 out of 1527 companies in the Chemicals industry, which is below the industry midpoint. Overall, Sree Rayalaseema Hi-Strength Hypo has a GF Score™ of 69/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Sree Rayalaseema Hi-Strength Hypo's Beneish M-Score compare to DOW?
According to the Chemicals industry distribution chart, Sree Rayalaseema Hi-Strength Hypo ranks #1049 out of 1527 companies for Beneish M-Score. This places Sree Rayalaseema Hi-Strength Hypo 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 Chemicals company?
A good Beneish M-Score depends on the Chemicals 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 Sree Rayalaseema Hi-Strength Hypo and its competitors. Sree Rayalaseema Hi-Strength Hypo's current Beneish M-Score is -2.25. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sree Rayalaseema Hi-Strength Hypo stock overvalued right now?
Based on GuruFocus' analysis, Sree Rayalaseema Hi-Strength Hypo (BOM:532842) is currently considered Fairly Valued. The stock's GF Value™ is ₹469.14, compared to a current price of ₹487.25 — trading 3.9% above its estimated fair value. The current Beneish M-Score is -2.25. Sree Rayalaseema Hi-Strength Hypo's overall GF Score™ is 69/100 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 Sree Rayalaseema Hi-Strength Hypo (BOM:532842), the current Beneish M-Score is -2.25 as of Jul. 01, 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 Sree Rayalaseema Hi-Strength Hypo (BOM:532842) Overvalued in 2026?

Based on GuruFocus' analysis, Sree Rayalaseema Hi-Strength Hypo stock appears to be overvalued. The current stock price of ₹487.25 is trading 3.9% above its estimated GF Value™ of ₹469.14. GuruFocus considers Sree Rayalaseema Hi-Strength Hypo to be Fairly Valued.

Key valuation signals for BOM:532842:

  • Beneish M-Score: -2.25
  • GF Value™: ₹469.14 vs. price of ₹487.25 (3.9% above fair value)
  • GF Score™: 69/100 with 2 warning signs

No single metric tells the full story. See the BOM:532842 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Sree Rayalaseema Hi-Strength Hypo Business Description

Other Exchanges SRHHYPOLTD:India
Address 40-304, K.J.S. Complex, Bhagya Nagar, Kurnool, AP, IND, 518004
Sree Rayalaseema Hi-Strength Hypo Ltd is an India-based company engaged in manufacturing inorganic chemicals and generating power through wind and thermal. The company has three reportable segments: Chemical manufacturing and Power Generation, and Trading in Coal, of which Chemical manufacturing segment. The company's products include Sulphuric acid, Chlorosulphonic acid, Chloramine, oleum, Hydrochloric acid, Monochloro acetic acid, Sodium dichloro isocyanurate, Hydrogen gas, Aluminium sulfate, Stable bleaching powder, Sodium hydride, Sodium methoxide powder, Sodium methoxide solution, and Water treatment chemicals.
69GF Score

Get the complete analysis for BOM:532842

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

₹487.25
Price
₹469.14
GF Value