Laser Power & Infra (BOM:544822) Beneish M-Score: 0.00 (As of Jul. 27, 2026)

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BOM:544822 Laser Power & Infra Ltd BOM:544822
13 GF Score
Price ₹308.65
! 3 Warning Signs
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What is Laser Power & Infra Beneish M-Score?

Laser Power & Infra BOM:544822 +10.00% 13 Beneish M-Score is 0.00 as of Jul. 27, 2026. GuruFocus rates BOM:544822 with a GF Score™ of 13/100. The stock has 3 warning signs investors should review. Among 2,914 Industrial Products companies, Laser Power & Infra ranks worse than 34317.06% 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.

The historical rank and industry rank for Laser Power & Infra's Beneish M-Score or its related term are showing as below:

During the past 3 years, the highest Beneish M-Score of Laser Power & Infra was 0.00. The lowest was 0.00. And the median was 0.00.

Laser Power & Infra Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Laser Power & Infra'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.

Laser Power & Infra Beneish M-Score Chart

Laser Power & Infra Annual Data
Trend Mar24 Mar25 Mar26
Beneish M-Score
0.00 0.00 0.00

Laser Power & Infra Quarterly Data
Mar24 Mar25 Mar26
Beneish M-Score 0.00 0.00 0.00

BOM:544822 vs VRT, BE: Beneish M-Score Comparison

For the Electrical Equipment & Parts subindustry, Laser Power & Infra'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.

Laser Power & Infra Beneish M-Score vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Laser Power & Infra's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Laser Power & Infra's Beneish M-Score falls into.


BOM:544822
13GF Score
Laser Power & Infra Ltd BOM:544822
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Laser Power & Infra 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 Laser Power & Infra 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 * 1.3579+0.528 * 0.8558+0.404 * 0.7833+0.892 * 0.9059+0.115 * 1.2386
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1.0056+4.679 * 0.102812-0.327 * 1.0772
=-1.92

* 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 ₹13,799 Mil.
Revenue was ₹23,059 Mil.
Gross Profit was ₹5,018 Mil.
Total Current Assets was ₹22,599 Mil.
Total Assets was ₹26,324 Mil.
Property, Plant and Equipment(Net PPE) was ₹2,603 Mil.
Depreciation, Depletion and Amortization(DDA) was ₹293 Mil.
Selling, General, & Admin. Expense(SGA) was ₹351 Mil.
Total Current Liabilities was ₹17,229 Mil.
Long-Term Debt & Capital Lease Obligation was ₹1,504 Mil.
Net Income was ₹1,516 Mil.
Gross Profit was ₹0 Mil.
Cash Flow from Operations was ₹-1,190 Mil.
 Total Receivables was ₹11,218 Mil.
Revenue was ₹25,453 Mil.
Gross Profit was ₹4,741 Mil.
Total Current Assets was ₹19,239 Mil.
Total Assets was ₹22,702 Mil.
Property, Plant and Equipment(Net PPE) was ₹2,228 Mil.
Depreciation, Depletion and Amortization(DDA) was ₹319 Mil.
Selling, General, & Admin. Expense(SGA) was ₹385 Mil.
Total Current Liabilities was ₹13,784 Mil.
Long-Term Debt & Capital Lease Obligation was ₹1,214 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)
=(13798.97 / 23058.79) / (11217.58 / 25453.33)
=0.598426 / 0.440712
=1.3579

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)
=(4740.57 / 25453.33) / (5018.36 / 23058.79)
=0.186246 / 0.217633
=0.8558

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 - (22598.66 + 2602.89) / 26323.57) / (1 - (19238.79 + 2227.51) / 22701.65)
=0.042624 / 0.054417
=0.7833

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
=23058.79 / 25453.33
=0.9059

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))
=(318.74 / (318.74 + 2227.51)) / (292.65 / (292.65 + 2602.89))
=0.12518 / 0.101069
=1.2386

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)
=(351.19 / 23058.79) / (385.49 / 25453.33)
=0.01523 / 0.015145
=1.0056

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)
=((1504.36 + 17228.77) / 26323.57) / ((1214.27 + 13784.13) / 22701.65)
=0.711649 / 0.660674
=1.0772

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
=(1515.91 - 0 - -1190.48) / 26323.57
=0.102812

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.

Laser Power & Infra has a M-score of -1.92 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 0.00 mean?
Laser Power & Infra (BOM:544822) has a Beneish M-Score of 0.00 as of Jul. 27, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Laser Power & Infra and its competitors. According to the industry distribution chart, Laser Power & Infra ranks #999999 out of 2914 companies in the Industrial Products industry.
Is Laser Power & Infra's Beneish M-Score too high?
Laser Power & Infra's current Beneish M-Score is 0.00. Based on the distribution chart, Laser Power & Infra ranks #999999 out of 2914 companies in the Industrial Products industry, which is in the bottom quartile relative to peers. Overall, Laser Power & Infra has a GF Score™ of 13/100, reflecting its overall financial health beyond just this single metric.
How does Laser Power & Infra's Beneish M-Score compare to VRT and BE?
According to the Industrial Products industry distribution chart, Laser Power & Infra ranks #999999 out of 2914 companies for Beneish M-Score. This places Laser Power & Infra 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 an Industrial Products company?
A good Beneish M-Score depends on the Industrial Products 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 Laser Power & Infra and its competitors. Laser Power & Infra'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 Laser Power & Infra stock overvalued right now?
Laser Power & Infra (BOM:544822) has a current Beneish M-Score of 0.00. The current Beneish M-Score is 0.00. Laser Power & Infra's overall GF Score™ is 13/100 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 Laser Power & Infra (BOM:544822), the current Beneish M-Score is 0.00 as of Jul. 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.

Laser Power & Infra Business Description

Other Exchanges LASERPOWER:India
Address Adventz Infinity No. 5, 19th Floor - North Wing, BN Block, Sector V, Saltlake, Bidhannagar, Kolkata, WB, IND, 700 091
Laser Power & Infra Ltd operates as an integrated manufacturer of power cables, conductors and other specialised products and components to the power transmission and distribution industry in India. It is also engaged in EPC (Engineering, Procurement, and Construction) related segment in power distribution sector, focusing on rural electrification projects, power distribution infrastructure development, and installation of substations. The same are reportable segments of the company: (i) Manufacturing; and (ii) EPC. The majority of revenue is derived from the Manufacturing segment, which consists of three key product categories: (i) power and control cables; (ii) speciality products; and (iii) conductors. Geographically, the maximum revenue is derived from India.
13GF Score

Get the complete analysis for BOM:544822

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

₹308.65
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