CYSM (Community Bancorp Ofnta Maria) Beneish M-Score: -2.34 (As of Aug. 01, 2026)

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CYSM Community Bancorp Of Santa Maria CYSM
54 GF Score
Price $20.55
GF Value $13.11
Valuation Significantly Overvalued
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What is Community Bancorp Ofnta Maria Beneish M-Score?

Community Bancorp Ofnta Maria CYSM +1.23% 54 Beneish M-Score is -2.34 as of Aug. 01, 2026. GuruFocus rates CYSM with a GF Score™ of 54/100 and a GF Value™ of $13.11 (Significantly Overvalued). Among 1,392 Banks companies, Community Bancorp Ofnta Maria ranks worse than 61.21% 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.

Good Sign:

Beneish M-Score -2.34 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

The historical rank and industry rank for Community Bancorp Ofnta Maria's Beneish M-Score or its related term are showing as below:

CYSM' s Beneish M-Score Range Over the Past 10 Years
Min: -3219.82   Med: -2.47   Max: 1.84
Current: -2.34

During the past 13 years, the highest Beneish M-Score of Community Bancorp Ofnta Maria was 1.84. The lowest was -3219.82. And the median was -2.47.

CYSM
54GF Score
Community Bancorp Of Santa Maria CYSM
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Community Bancorp Ofnta Maria 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 Community Bancorp Ofnta Maria 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+0.528 * 1+0.404 * 1.001+0.892 * 1.1209+0.115 * 1.0274
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 0.9325+4.679 * -0.000967-0.327 * 0.947
=-2.34

* 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 (Dec25) TTM:Last Year (Dec24) TTM:
Total Receivables was $0.00 Mil.
Revenue was $17.57 Mil.
Gross Profit was $17.57 Mil.
Total Current Assets was $0.00 Mil.
Total Assets was $428.96 Mil.
Property, Plant and Equipment(Net PPE) was $4.11 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.30 Mil.
Selling, General, & Admin. Expense(SGA) was $8.13 Mil.
Total Current Liabilities was $0.00 Mil.
Long-Term Debt & Capital Lease Obligation was $4.35 Mil.
Net Income was $4.08 Mil.
Gross Profit was $0.00 Mil.
Cash Flow from Operations was $4.50 Mil.
 Total Receivables was $0.00 Mil.
Revenue was $15.67 Mil.
Gross Profit was $15.67 Mil.
Total Current Assets was $0.00 Mil.
Total Assets was $405.65 Mil.
Property, Plant and Equipment(Net PPE) was $4.27 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.32 Mil.
Selling, General, & Admin. Expense(SGA) was $7.77 Mil.
Total Current Liabilities was $0.00 Mil.
Long-Term Debt & Capital Lease Obligation was $4.34 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 / 17.565) / (0 / 15.67)
=0 / 0
=1

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)
=(15.67 / 15.67) / (17.565 / 17.565)
=1 / 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 + 4.112) / 428.96) / (1 - (0 + 4.271) / 405.646)
=0.990414 / 0.989471
=1.001

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
=17.565 / 15.67
=1.1209

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))
=(0.324 / (0.324 + 4.271)) / (0.303 / (0.303 + 4.112))
=0.070511 / 0.06863
=1.0274

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)
=(8.125 / 17.565) / (7.773 / 15.67)
=0.462568 / 0.496043
=0.9325

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)
=((4.35 + 0) / 428.96) / ((4.344 + 0) / 405.646)
=0.010141 / 0.010709
=0.947

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
=(4.083 - 0 - 4.498) / 428.96
=-0.000967

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.

Community Bancorp Ofnta Maria has a M-score of -2.34 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 -2.34 mean?
Community Bancorp Ofnta Maria (CYSM) has a Beneish M-Score of -2.34 as of Aug. 01, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Community Bancorp Ofnta Maria and its competitors. According to the industry distribution chart, Community Bancorp Ofnta Maria ranks #852 out of 1392 companies in the Banks industry, placing it in the top 61.2%.
Is Community Bancorp Ofnta Maria's Beneish M-Score too high?
Community Bancorp Ofnta Maria's current Beneish M-Score is -2.34. Based on the distribution chart, Community Bancorp Ofnta Maria ranks #852 out of 1392 companies in the Banks industry, which is below the industry midpoint. Overall, Community Bancorp Ofnta Maria has a GF Score™ of 54/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Community Bancorp Ofnta Maria's Beneish M-Score compare to SOUB and TMAK?
According to the Banks industry distribution chart, Community Bancorp Ofnta Maria ranks #852 out of 1392 companies for Beneish M-Score. This places Community Bancorp Ofnta Maria 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 Community Bancorp Ofnta Maria and its competitors. Community Bancorp Ofnta Maria's current Beneish M-Score is -2.34. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Community Bancorp Ofnta Maria stock overvalued right now?
Based on GuruFocus' analysis, Community Bancorp Ofnta Maria (CYSM) is currently considered Significantly Overvalued. The stock's GF Value™ is $13.11, compared to a current price of $20.55 — trading 56.8% above its estimated fair value. The current Beneish M-Score is -2.34. Community Bancorp Ofnta Maria's overall GF Score™ is 54/100. 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 Community Bancorp Ofnta Maria (CYSM), the current Beneish M-Score is -2.34 as of Aug. 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 Community Bancorp Ofnta Maria (CYSM) Overvalued in 2026?

Based on GuruFocus' analysis, Community Bancorp Ofnta Maria stock appears to be overvalued. The current stock price of $20.55 is trading 56.8% above its estimated GF Value™ of $13.11. GuruFocus considers Community Bancorp Ofnta Maria to be Significantly Overvalued.

Key valuation signals for CYSM:

  • Beneish M-Score: -2.34
  • GF Value™: $13.11 vs. price of $20.55 (56.8% above fair value)
  • GF Score™: 54/100

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

Community Bancorp Ofnta Maria Business Description

Address 2739 Santa Maria Way, Santa Maria, CA, USA, 93455
Community Bancorp Of Santa Maria Community Bancorp of Santa Maria is the holding company for Community Bank of Santa Maria. The bank provides banking products and services. It offers a full range of commercial and personal banking services to businesses and residents of Santa Maria and the surrounding areas. Community Bancorp has been organized as a single operating segment. Its primary source of revenue is providing loans to customers, who are predominantly small and middle-market businesses and individuals.
54GF Score

Get the complete analysis for CYSM

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

$20.55
Price
$13.11
GF Value