Mount Housing & Infrastructure (BOM:542864) Beneish M-Score: 0.00 (As of Jul. 01, 2026)

What is Mount Housing & Infrastructure Beneish M-Score?

Mount Housing & Infrastructure BOM:542864 12 Beneish M-Score is 0.00 as of Jul. 01, 2026. GuruFocus rates BOM:542864 with a GF Score™ of 12/100 and a GF Value™ of ₹45.84. The stock has 4 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 Mount Housing & Infrastructure's Beneish M-Score or its related term are showing as below:

During the past 13 years, the highest Beneish M-Score of Mount Housing & Infrastructure was 2.21. The lowest was -2.66. And the median was -2.17.

Mount Housing & Infrastructure Beneish M-Score Related Terms

Mount Housing & Infrastructure Beneish M-Score Historical Data

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The historical data trend for Mount Housing & Infrastructure'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.

Mount Housing & Infrastructure Beneish M-Score Chart

Mount Housing & Infrastructure Annual Data

Trend

Mar17

Mar18

Mar19

Mar20

Mar21

Mar22

Mar23

Mar24

Mar25

Mar26

Beneish M-Score

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-2.51

-2.36

-2.66

0.00

Mount Housing & Infrastructure 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															0.00	0.00	0.00	0.00	0.00

BOM:542864 vs DHI, LEN, NVR: Beneish M-Score Comparison

For the Residential Construction subindustry, Mount Housing & Infrastructure'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.

Mount Housing & Infrastructure Beneish M-Score vs Homebuilding & Construction Industry

For the Homebuilding & Construction industry and Consumer Cyclical sector, Mount Housing & Infrastructure's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Mount Housing & Infrastructure's Beneish M-Score falls into.

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Mount Housing & Infrastructure Ltd BOM:542864

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

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Mount Housing & Infrastructure 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 Mount Housing & Infrastructure 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 ₹13.7 Mil.
Revenue was ₹143.6 Mil.
Gross Profit was ₹38.1 Mil.
Total Current Assets was ₹138.4 Mil.
Total Assets was ₹334.6 Mil.
Property, Plant and Equipment(Net PPE) was ₹6.6 Mil.
Depreciation, Depletion and Amortization(DDA) was ₹0.8 Mil.
Selling, General, & Admin. Expense(SGA) was ₹0.0 Mil.
Total Current Liabilities was ₹198.5 Mil.
Long-Term Debt & Capital Lease Obligation was ₹87.0 Mil.
Net Income was ₹1.9 Mil.
Gross Profit was ₹0.0 Mil.
Cash Flow from Operations was ₹19.3 Mil.

Total Receivables was ₹10.8 Mil.
Revenue was ₹0.0 Mil.
Gross Profit was ₹0.0 Mil.
Total Current Assets was ₹151.6 Mil.
Total Assets was ₹205.1 Mil.
Property, Plant and Equipment(Net PPE) was ₹6.9 Mil.
Depreciation, Depletion and Amortization(DDA) was ₹0.6 Mil.
Selling, General, & Admin. Expense(SGA) was ₹0.6 Mil.
Total Current Liabilities was ₹67.3 Mil.
Long-Term Debt & Capital Lease Obligation was ₹95.1 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)
	=	(13.745 / 143.633)	/	(10.822 / 0)
	=	0.095695	/
	=

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)	/	(38.133 / 143.633)
	=		/	0.265489
	=

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 - (138.352 + 6.646) / 334.618)	/	(1 - (151.639 + 6.922) / 205.127)
	=	0.566676	/	0.227011
	=

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
	=	143.633	/	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))
	=	(0.615 / (0.615 + 6.922))	/	(0.799 / (0.799 + 6.646))
	=	0.081597	/	0.10732
	=

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 / 143.633)	/	(0.634 / 0)
	=	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)
	=	((87.008 + 198.468) / 334.618)	/	((95.101 + 67.331) / 205.127)
	=	0.85314	/	0.791861
	=

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
	=	(1.939 - 0	-	19.299)	/	334.618
	=	-0.05188

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?

Mount Housing & Infrastructure (BOM:542864) has a Beneish M-Score of 0.00 as of Jul. 01, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Mount Housing & Infrastructure and its competitors.

Is Mount Housing & Infrastructure's Beneish M-Score too high?

Mount Housing & Infrastructure's current Beneish M-Score is 0.00. Overall, Mount Housing & Infrastructure has a GF Score™ of 12/100, reflecting its overall financial health beyond just this single metric.

How does Mount Housing & Infrastructure's Beneish M-Score compare to DHI and LEN?

Mount Housing & Infrastructure's Beneish M-Score of 0.00 can be compared against companies in the Homebuilding & Construction 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 Homebuilding & Construction company?

A good Beneish M-Score depends on the Homebuilding & Construction 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 Mount Housing & Infrastructure and its competitors. Mount Housing & Infrastructure'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 Mount Housing & Infrastructure stock overvalued right now?

Mount Housing & Infrastructure (BOM:542864) has a current Beneish M-Score of 0.00. The stock's GF Value™ is ₹45.84, compared to a current price of ₹31.47 — trading 31.3% below its estimated fair value. The current Beneish M-Score is 0.00. Mount Housing & Infrastructure's overall GF Score™ is 12/100 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 Mount Housing & Infrastructure (BOM:542864), the current Beneish M-Score is 0.00 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 Mount Housing & Infrastructure (BOM:542864) Overvalued in 2026?

Based on GuruFocus' analysis, Mount Housing & Infrastructure stock appears to be undervalued. The current stock price of ₹31.47 is trading 31.3% below its estimated GF Value™ of ₹45.84.

Key valuation signals for BOM:542864:

Beneish M-Score: 0.00
GF Value™: ₹45.84 vs. price of ₹31.47 (31.3% below fair value)
GF Score™: 12/100 with 4 warning signs

No single metric tells the full story. See the BOM:542864 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Mount Housing & Infrastructure Business Description

Industry Consumer Cyclical Homebuilding & Construction

Comparable Companies BOM:508929 NSE:DRL BOM:526823 BOM:505285 DHI LEN NVR PHM TSE:1928 TOL LSE:BKG LSE:BDEV TSE:1911 LSE:TW.TSE:3291 MTH TMHC LSE:PSN KBH SKY

Address Venkatasamy Road West, 122 I, Silver Rock Apartment, 2nd Floor, R.S. Puram, Coimbatore, TN, IND, 641002

Website https://www.mounthousing.com

Mount Housing & Infrastructure Ltd is an India based real estate developer. It is mainly in the business of real estate development. The operation of the company span all aspects of real estate development, from the identification and acquisition of land, to planning, execution, construction and marketing of projects.

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

₹31.47

Price

₹45.84

GF Value

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