CBC (Central Bancompany) Beneish M-Score: 0.00 (As of Aug. 11, 2026)

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CBC Central Bancompany Inc CBC
44 GF Score
Price $33.04
GF Value $15.19
Valuation Significantly Overvalued
! 5 Warning Signs
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What is Central Bancompany Beneish M-Score?

Central Bancompany CBC -1.40% 44 Beneish M-Score is 0.00 as of Aug. 11, 2026. GuruFocus rates CBC with a GF Score™ of 44/100 and a GF Value™ of $15.19 (Significantly Overvalued). The stock has 5 warning signs investors should review. Among 1,395 Banks companies, Central Bancompany ranks worse than 71684.52% on this metric.

Note: Financial institutions were excluded from the sample in Beneish paper when calculating Beneish M-Score. Thus, the prediction might not fit banks and insurance companies.

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 Central Bancompany's Beneish M-Score or its related term are showing as below:

During the past 7 years, the highest Beneish M-Score of Central Bancompany was 0.00. The lowest was 0.00. And the median was 0.00.

CBC
44GF Score
Central Bancompany Inc CBC
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Central Bancompany 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 Central Bancompany 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 * +0.528 * +0.404 * +0.892 * +0.115 *
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * +4.679 * -0.327 *
=

* 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 (Dec24) TTM:
Total Receivables was $0.0 Mil.
Revenue was 273.705 + 272.233 + 0 + 248.061 = $794.0 Mil.
Gross Profit was 273.705 + 272.233 + 0 + 248.061 = $794.0 Mil.
Total Current Assets was $0.0 Mil.
Total Assets was $20,456.4 Mil.
Property, Plant and Equipment(Net PPE) was $221.6 Mil.
Depreciation, Depletion and Amortization(DDA) was $9.9 Mil.
Selling, General, & Admin. Expense(SGA) was $235.0 Mil.
Total Current Liabilities was $0.0 Mil.
Long-Term Debt & Capital Lease Obligation was $0.0 Mil.
Net Income was 111.088 + 107.592 + 0 + 94.798 = $313.5 Mil.
Non Operating Income was 0 + 0 + 0 + 0 = $0.0 Mil.
Cash Flow from Operations was 210.101 + 0 + 0 + 102.445 = $312.5 Mil.
 Total Receivables was $0.0 Mil.
Revenue was 206.456 + 0 + 0 + 0 = $206.5 Mil.
Gross Profit was 206.456 + 0 + 0 + 0 = $206.5 Mil.
Total Current Assets was $0.0 Mil.
Total Assets was $19,242.5 Mil.
Property, Plant and Equipment(Net PPE) was $215.3 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.0 Mil.
Selling, General, & Admin. Expense(SGA) was $72.1 Mil.
Total Current Liabilities was $0.0 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)
=(0 / 793.999) / (0 / 206.456)
=0 / 0
=

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)
=(206.456 / 206.456) / (793.999 / 793.999)
=1 / 1
=

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 - (0 + 221.577) / 20456.371) / (1 - (0 + 215.316) / 19242.543)
=0.989168 / 0.98881
=

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
=793.999 / 206.456
=

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 / (0 + 215.316)) / (9.922 / (9.922 + 221.577))
=0 / 0.04286
=

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)
=(235.025 / 793.999) / (72.05 / 206.456)
=0.296002 / 0.348985
=

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 + 0) / 20456.371) / ((0 + 0) / 19242.543)
=0 / 0
=

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
=(313.478 - 0 - 312.546) / 20456.371
=4.6E-5

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?
Central Bancompany (CBC) has a Beneish M-Score of 0.00 as of Aug. 11, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Central Bancompany and its competitors. According to the industry distribution chart, Central Bancompany ranks #999999 out of 1395 companies in the Banks industry.
Is Central Bancompany's Beneish M-Score too high?
Central Bancompany's current Beneish M-Score is 0.00. Based on the distribution chart, Central Bancompany ranks #999999 out of 1395 companies in the Banks industry, which is in the bottom quartile relative to peers. Overall, Central Bancompany has a GF Score™ of 44/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Central Bancompany's Beneish M-Score compare to VLY and CBSH?
According to the Banks industry distribution chart, Central Bancompany ranks #999999 out of 1395 companies for Beneish M-Score. This places Central Bancompany 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 Banks company?
A good Beneish M-Score depends on the Banks 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 Central Bancompany and its competitors. Central Bancompany'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 Central Bancompany stock overvalued right now?
Based on GuruFocus' analysis, Central Bancompany (CBC) is currently considered Significantly Overvalued. The stock's GF Value™ is $15.19, compared to a current price of $33.04 — trading 117.5% above its estimated fair value. The current Beneish M-Score is 0.00. Central Bancompany's overall GF Score™ is 44/100 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 Central Bancompany (CBC), the current Beneish M-Score is 0.00 as of Aug. 11, 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 Central Bancompany (CBC) Overvalued in 2026?

Based on GuruFocus' analysis, Central Bancompany stock appears to be overvalued. The current stock price of $33.04 is trading 117.5% above its estimated GF Value™ of $15.19. GuruFocus considers Central Bancompany to be Significantly Overvalued.

Key valuation signals for CBC:

  • Beneish M-Score: 0.00
  • GF Value™: $15.19 vs. price of $33.04 (117.5% above fair value)
  • GF Score™: 44/100 with 5 warning signs

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

Central Bancompany Business Description

Address 238 Madison Street, Jefferson, MO, USA, 65101
Central Bancompany Inc is a bank holding company that provides a broad range of retail, corporate, mortgage banking, wealth management, and trust products and services to individuals and businesses. Its operating segments include Consumer, Commercial, and Wealth Management. The company generates the majority of its revenue from the Commercial segment, which provides full-service relationship banking solutions to businesses, agencies, and community organizations, including commercial, small business, and government clients. The segment also offers business payment solutions such as treasury management services, merchant services, and commercial bank card products.
44GF Score

Get the complete analysis for CBC

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

$33.04
Price
$15.19
GF Value