Compagnie du Cambodge (FRA:7IW0) Beneish M-Score: -0.46 (As of Jul. 07, 2026)


FRA:7IW0 Compagnie du Cambodge FRA:7IW0
72 GF Score
Price €107.00
GF Value €37,866.17
! 4 Warning Signs
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What is Compagnie du Cambodge Beneish M-Score?

Compagnie du Cambodge FRA:7IW0 72 Beneish M-Score is -0.46 as of Jul. 07, 2026. GuruFocus rates FRA:7IW0 with a GF Score™ of 72/100 and a GF Value™ of €37,866.17. The stock has 4 warning signs investors should review. Among 953 Asset Management companies, Compagnie du Cambodge ranks worse than 83% 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 -0.46 higher than -1.78, which implies that the company might have manipulated its financial results.

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

FRA:7IW0' s Beneish M-Score Range Over the Past 10 Years
Min: -3.57   Med: -2.23   Max: 217.22
Current: -0.46

During the past 13 years, the highest Beneish M-Score of Compagnie du Cambodge was 217.22. The lowest was -3.57. And the median was -2.23.


Compagnie du Cambodge Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Compagnie du Cambodge'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.

Compagnie du Cambodge Beneish M-Score Chart

Compagnie du Cambodge Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only -3.06 -2.07 -3.57 165.45 -0.46

Compagnie du Cambodge Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 -3.57 0.00 165.45 0.00 -0.46

FRA:7IW0 vs BLK, BX, KKR: Beneish M-Score Comparison

For the Asset Management subindustry, Compagnie du Cambodge'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.


Compagnie du Cambodge Beneish M-Score vs Asset Management Industry

For the Asset Management industry and Financial Services sector, Compagnie du Cambodge's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Compagnie du Cambodge's Beneish M-Score falls into.


FRA:7IW0
72GF Score
Compagnie du Cambodge FRA:7IW0
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Compagnie du Cambodge 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 Compagnie du Cambodge 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 * 0.1812+0.528 * 1.0179+0.404 * 0.9951+0.892 * 4.3802+0.115 * -0.7757
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1+4.679 * 0.004877-0.327 * 1.2133
=-0.46

* 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 €37.7 Mil.
Revenue was €137.1 Mil.
Gross Profit was €-14.2 Mil.
Total Current Assets was €1,470.8 Mil.
Total Assets was €6,581.9 Mil.
Property, Plant and Equipment(Net PPE) was €19.6 Mil.
Depreciation, Depletion and Amortization(DDA) was €2.0 Mil.
Selling, General, & Admin. Expense(SGA) was €0.0 Mil.
Total Current Liabilities was €114.3 Mil.
Long-Term Debt & Capital Lease Obligation was €0.9 Mil.
Net Income was €30.0 Mil.
Gross Profit was €0.0 Mil.
Cash Flow from Operations was €-2.1 Mil.
Total Receivables was €47.5 Mil.
Revenue was €31.3 Mil.
Gross Profit was €-3.3 Mil.
Total Current Assets was €1,650.1 Mil.
Total Assets was €7,500.1 Mil.
Property, Plant and Equipment(Net PPE) was €19.4 Mil.
Depreciation, Depletion and Amortization(DDA) was €-1.3 Mil.
Selling, General, & Admin. Expense(SGA) was €0.0 Mil.
Total Current Liabilities was €107.4 Mil.
Long-Term Debt & Capital Lease Obligation was €0.8 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)
=(37.7 / 137.1) / (47.5 / 31.3)
=0.274982 / 1.517572
=0.1812

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)
=(-3.3 / 31.3) / (-14.2 / 137.1)
=-0.105431 / -0.103574
=1.0179

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 - (1470.8 + 19.6) / 6581.9) / (1 - (1650.1 + 19.4) / 7500.1)
=0.773561 / 0.777403
=0.9951

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
=137.1 / 31.3
=4.3802

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))
=(-1.3 / (-1.3 + 19.4)) / (2 / (2 + 19.6))
=-0.071823 / 0.092593
=-0.7757

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 / 137.1) / (0 / 31.3)
=0 / 0
=1

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)
=((0.9 + 114.3) / 6581.9) / ((0.8 + 107.4) / 7500.1)
=0.017503 / 0.014426
=1.2133

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
=(30 - 0 - -2.1) / 6581.9
=0.004877

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.

Compagnie du Cambodge has a M-score of -0.46 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 -0.46 mean?
Compagnie du Cambodge (FRA:7IW0) has a Beneish M-Score of -0.46 as of Jul. 07, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Compagnie du Cambodge and its competitors. According to the industry distribution chart, Compagnie du Cambodge ranks #791 out of 953 companies in the Asset Management industry, placing it in the top 83%.
Is Compagnie du Cambodge's Beneish M-Score too high?
Compagnie du Cambodge's current Beneish M-Score is -0.46. Based on the distribution chart, Compagnie du Cambodge ranks #791 out of 953 companies in the Asset Management industry, which is in the bottom quartile relative to peers. Overall, Compagnie du Cambodge has a GF Score™ of 72/100, reflecting its overall financial health beyond just this single metric.
How does Compagnie du Cambodge's Beneish M-Score compare to BLK and BX?
According to the Asset Management industry distribution chart, Compagnie du Cambodge ranks #791 out of 953 companies for Beneish M-Score. This places Compagnie du Cambodge 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 Asset Management company?
A good Beneish M-Score depends on the Asset Management 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 Compagnie du Cambodge and its competitors. Compagnie du Cambodge's current Beneish M-Score is -0.46. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Compagnie du Cambodge stock overvalued right now?
Compagnie du Cambodge (FRA:7IW0) has a current Beneish M-Score of -0.46. The stock's GF Value™ is €37,866.17, compared to a current price of €107.00 — trading 99.7% below its estimated fair value. The current Beneish M-Score is -0.46. Compagnie du Cambodge's overall GF Score™ is 72/100 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 Compagnie du Cambodge (FRA:7IW0), the current Beneish M-Score is -0.46 as of Jul. 07, 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 Compagnie du Cambodge (FRA:7IW0) Overvalued in 2026?

Based on GuruFocus' analysis, Compagnie du Cambodge stock appears to be undervalued. The current stock price of €107.00 is trading 99.7% below its estimated GF Value™ of €37,866.17.

Key valuation signals for FRA:7IW0:

  • Beneish M-Score: -0.46
  • GF Value™: €37,866.17 vs. price of €107.00 (99.7% below fair value)
  • GF Score™: 72/100 with 4 warning signs

No single metric tells the full story. See the FRA:7IW0 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Compagnie du Cambodge Business Description

Other Exchanges CBDG:France
Address 31-32 quai de Dion-Bouton, Puteaux Cedex, Paris, FRA, 92811
Compagnie du Cambodge is a holding company that manages portfolio of investments.
72GF Score

Get the complete analysis for FRA:7IW0

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

€107.00
Price
€37,866.17
GF Value