Prevest Denpro (BOM:543363) Beneish M-Score: 297.13 (As of Jul. 25, 2026)

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BOM:543363 Prevest Denpro Ltd BOM:543363
84 GF Score
Price ₹390.00
GF Value ₹622.13
Valuation Possible Value Trap
! 3 Warning Signs
View Full Analysis

What is Prevest Denpro Beneish M-Score?

Prevest Denpro BOM:543363 +0.78% 84 Beneish M-Score is 297.13 as of Jul. 25, 2026. GuruFocus rates BOM:543363 with a GF Score™ of 84/100 and a GF Value™ of ₹622.13 (Possible Value Trap). The stock has 3 warning signs investors should review. Among 762 Medical Devices & Instruments companies, Prevest Denpro ranks worse than 99.87% 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 297.13 higher than -1.78, which implies that the company might have manipulated its financial results.

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

BOM:543363' s Beneish M-Score Range Over the Past 10 Years
Min: -2.42   Med: -1.08   Max: 297.13
Current: 297.13

During the past 8 years, the highest Beneish M-Score of Prevest Denpro was 297.13. The lowest was -2.42. And the median was -1.08.


Prevest Denpro Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Prevest Denpro'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.

Prevest Denpro Beneish M-Score Chart

Prevest Denpro Annual Data
Trend Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Beneish M-Score
Get a 7-Day Free Trial -2.05 -0.10 0.00 0.00 297.13

Prevest Denpro Quarterly Data
Mar21 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 0.00 0.00 0.00 0.00 297.13

BOM:543363 vs ISRG, BDX, MDLN: Beneish M-Score Comparison

For the Medical Instruments & Supplies subindustry, Prevest Denpro'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.


Prevest Denpro Beneish M-Score vs Medical Devices & Instruments Industry

For the Medical Devices & Instruments industry and Healthcare sector, Prevest Denpro's Beneish M-Score distribution charts can be found below:

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


BOM:543363
84GF Score
Prevest Denpro Ltd BOM:543363
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Prevest Denpro 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 Prevest Denpro 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 * 1.1632+0.528 * 1.0182+0.404 * 741+0.892 * 1.1393+0.115 * 0.9439
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 0+4.679 * 0.04266-0.327 * 1.0121
=297.13

* 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 ₹107.5 Mil.
Revenue was ₹718.1 Mil.
Gross Profit was ₹552.0 Mil.
Total Current Assets was ₹1,064.9 Mil.
Total Assets was ₹1,331.9 Mil.
Property, Plant and Equipment(Net PPE) was ₹266.0 Mil.
Depreciation, Depletion and Amortization(DDA) was ₹20.1 Mil.
Selling, General, & Admin. Expense(SGA) was ₹0.0 Mil.
Total Current Liabilities was ₹71.4 Mil.
Long-Term Debt & Capital Lease Obligation was ₹0.0 Mil.
Net Income was ₹204.9 Mil.
Gross Profit was ₹0.0 Mil.
Cash Flow from Operations was ₹148.1 Mil.
Total Receivables was ₹81.1 Mil.
Revenue was ₹630.3 Mil.
Gross Profit was ₹493.3 Mil.
Total Current Assets was ₹857.2 Mil.
Total Assets was ₹1,125.3 Mil.
Property, Plant and Equipment(Net PPE) was ₹268.1 Mil.
Depreciation, Depletion and Amortization(DDA) was ₹19.0 Mil.
Selling, General, & Admin. Expense(SGA) was ₹100.5 Mil.
Total Current Liabilities was ₹59.6 Mil.
Long-Term Debt & Capital Lease Obligation was ₹0.0 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)
=(107.5 / 718.085) / (81.118 / 630.281)
=0.149704 / 0.128701
=1.1632

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)
=(493.282 / 630.281) / (551.974 / 718.085)
=0.782638 / 0.768675
=1.0182

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 - (1064.915 + 266.005) / 1331.907) / (1 - (857.154 + 268.131) / 1125.286)
=0.000741 / 1.0E-6
=741

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
=718.085 / 630.281
=1.1393

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))
=(19.032 / (19.032 + 268.131)) / (20.088 / (20.088 + 266.005))
=0.066276 / 0.070215
=0.9439

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 / 718.085) / (100.475 / 630.281)
=0 / 0.159413
=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 + 71.414) / 1331.907) / ((0 + 59.617) / 1125.286)
=0.053618 / 0.052979
=1.0121

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
=(204.905 - 0 - 148.086) / 1331.907
=0.04266

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.

Prevest Denpro has a M-score of 297.13 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 297.13 mean?
Prevest Denpro (BOM:543363) has a Beneish M-Score of 297.13 as of Jul. 25, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Prevest Denpro and its competitors. According to the industry distribution chart, Prevest Denpro ranks #761 out of 762 companies in the Medical Devices & Instruments industry, placing it in the top 99.9%.
Is Prevest Denpro's Beneish M-Score too high?
Prevest Denpro's current Beneish M-Score is 297.13. Based on the distribution chart, Prevest Denpro ranks #761 out of 762 companies in the Medical Devices & Instruments industry, which is in the bottom quartile relative to peers. Overall, Prevest Denpro has a GF Score™ of 84/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Prevest Denpro's Beneish M-Score compare to ISRG and BDX?
According to the Medical Devices & Instruments industry distribution chart, Prevest Denpro ranks #761 out of 762 companies for Beneish M-Score. This places Prevest Denpro 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 Medical Devices & Instruments company?
A good Beneish M-Score depends on the Medical Devices & Instruments 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 Prevest Denpro and its competitors. Prevest Denpro's current Beneish M-Score is 297.13. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Prevest Denpro stock overvalued right now?
Based on GuruFocus' analysis, Prevest Denpro (BOM:543363) is currently considered Possible Value Trap. The stock's GF Value™ is ₹622.13, compared to a current price of ₹390.00 — trading 37.3% below its estimated fair value. The current Beneish M-Score is 297.13. Prevest Denpro's overall GF Score™ is 84/100 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 Prevest Denpro (BOM:543363), the current Beneish M-Score is 297.13 as of Jul. 25, 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 Prevest Denpro (BOM:543363) Overvalued in 2026?

Based on GuruFocus' analysis, Prevest Denpro stock appears to be undervalued. The current stock price of ₹390.00 is trading 37.3% below its estimated GF Value™ of ₹622.13. GuruFocus considers Prevest Denpro to be Possible Value Trap.

Key valuation signals for BOM:543363:

  • Beneish M-Score: 297.13
  • GF Value™: ₹622.13 vs. price of ₹390.00 (37.3% below fair value)
  • GF Score™: 84/100 with 3 warning signs

No single metric tells the full story. See the BOM:543363 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Prevest Denpro Business Description

Address EPIP, Kartholi, Bari Brahmana, Samba, Jammu & Kashmir, HP, IND, 181133
Prevest Denpro Ltd develops, manufactures and markets a comprehensive portfolio of dental materials for diagnosing, treating and preventing dental conditions as well as improving the aesthetics of the human smile. The company's product portfolio covers wide spectrum of materials for endodontics, prosthodontics, orthodontics, periodontics, restorative dentistry, aesthetic dentistry and laboratory consumables.
84GF Score

Get the complete analysis for BOM:543363

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

₹390.00
Price
₹622.13
GF Value