Bomill AB (FRA:BO6) Beneish M-Score: -1.69 (As of Aug. 20, 2026)

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FRA:BO6 Bomill AB FRA:BO6
44 GF Score
Price €0.02
GF Value €0.05
Valuation Possible Value Trap
! 4 Warning Signs
View Full Analysis

What is Bomill AB Beneish M-Score?

Bomill AB FRA:BO6 -4.84% 44 Beneish M-Score is -1.69 as of Aug. 20, 2026. GuruFocus rates FRA:BO6 with a GF Score™ of 44/100 and a GF Value™ of €0.05 (Possible Value Trap). The stock has 4 warning signs investors should review. Among 2,914 Industrial Products companies, Bomill AB ranks worse than 85.14% 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 -1.69 higher than -1.78, which implies that the company might have manipulated its financial results.

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

FRA:BO6' s Beneish M-Score Range Over the Past 10 Years
Min: -224.17   Med: -0.59   Max: 73.82
Current: -1.69

During the past 8 years, the highest Beneish M-Score of Bomill AB was 73.82. The lowest was -224.17. And the median was -0.59.


Bomill AB Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Bomill AB'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.

Bomill AB Beneish M-Score Chart

Bomill AB Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Beneish M-Score
Get a 7-Day Free Trial 73.82 -4.96 8.45 -2.43 -1.69

Bomill AB Quarterly Data
Jun21 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 -1.69 0.00

FRA:BO6 vs GEV, ETN, PH: Beneish M-Score Comparison

For the Specialty Industrial Machinery subindustry, Bomill AB'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.


Bomill AB Beneish M-Score vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Bomill AB's Beneish M-Score distribution charts can be found below:

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


FRA:BO6
44GF Score
Bomill AB FRA:BO6
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Bomill AB 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 Bomill AB 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 * 1.5343+0.528 * 0.9178+0.404 * 0.9939+0.892 * 1.1781+0.115 * 1.2208
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1+4.679 * 0.051938-0.327 * 1.0878
=-1.64

* 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 €1.00 Mil.
Revenue was €1.57 Mil.
Gross Profit was €1.08 Mil.
Total Current Assets was €1.96 Mil.
Total Assets was €2.50 Mil.
Property, Plant and Equipment(Net PPE) was €0.21 Mil.
Depreciation, Depletion and Amortization(DDA) was €0.16 Mil.
Selling, General, & Admin. Expense(SGA) was €0.00 Mil.
Total Current Liabilities was €1.16 Mil.
Long-Term Debt & Capital Lease Obligation was €0.00 Mil.
Net Income was €-1.17 Mil.
Gross Profit was €0.00 Mil.
Cash Flow from Operations was €-1.30 Mil.
Total Receivables was €0.55 Mil.
Revenue was €1.34 Mil.
Gross Profit was €0.84 Mil.
Total Current Assets was €2.63 Mil.
Total Assets was €3.20 Mil.
Property, Plant and Equipment(Net PPE) was €0.15 Mil.
Depreciation, Depletion and Amortization(DDA) was €0.17 Mil.
Selling, General, & Admin. Expense(SGA) was €0.00 Mil.
Total Current Liabilities was €1.37 Mil.
Long-Term Debt & Capital Lease Obligation was €0.00 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)
=(0.996 / 1.574) / (0.551 / 1.336)
=0.632783 / 0.412425
=1.5343

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)
=(0.839 / 1.336) / (1.077 / 1.574)
=0.627994 / 0.684244
=0.9178

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 - (1.96 + 0.213) / 2.503) / (1 - (2.628 + 0.151) / 3.204)
=0.131842 / 0.132647
=0.9939

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
=1.574 / 1.336
=1.1781

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))
=(0.171 / (0.171 + 0.151)) / (0.164 / (0.164 + 0.213))
=0.531056 / 0.435013
=1.2208

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 / 1.574) / (0 / 1.336)
=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 + 1.16) / 2.503) / ((0 + 1.365) / 3.204)
=0.463444 / 0.42603
=1.0878

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
=(-1.173 - 0 - -1.303) / 2.503
=0.051938

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.

Bomill AB has a M-score of -1.64 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 -1.69 mean?
Bomill AB (FRA:BO6) has a Beneish M-Score of -1.69 as of Aug. 20, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Bomill AB and its competitors. According to the industry distribution chart, Bomill AB ranks #2481 out of 2914 companies in the Industrial Products industry, placing it in the top 85.1%.
Is Bomill AB's Beneish M-Score too high?
Bomill AB's current Beneish M-Score is -1.69. Based on the distribution chart, Bomill AB ranks #2481 out of 2914 companies in the Industrial Products industry, which is in the bottom quartile relative to peers. Overall, Bomill AB has a GF Score™ of 44/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Bomill AB's Beneish M-Score compare to GEV and ETN?
According to the Industrial Products industry distribution chart, Bomill AB ranks #2481 out of 2914 companies for Beneish M-Score. This places Bomill AB 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 Bomill AB and its competitors. Bomill AB's current Beneish M-Score is -1.69. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bomill AB stock overvalued right now?
Based on GuruFocus' analysis, Bomill AB (FRA:BO6) is currently considered Possible Value Trap. The stock's GF Value™ is €0.05, compared to a current price of €0.02 — trading 52.8% below its estimated fair value. The current Beneish M-Score is -1.69. Bomill AB's overall GF Score™ is 44/100 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 Bomill AB (FRA:BO6), the current Beneish M-Score is -1.69 as of Aug. 20, 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 Bomill AB (FRA:BO6) Overvalued in 2026?

Based on GuruFocus' analysis, Bomill AB stock appears to be undervalued. The current stock price of €0.02 is trading 52.8% below its estimated GF Value™ of €0.05. GuruFocus considers Bomill AB to be Possible Value Trap.

Key valuation signals for FRA:BO6:

  • Beneish M-Score: -1.69
  • GF Value™: €0.05 vs. price of €0.02 (52.8% below fair value)
  • GF Score™: 44/100 with 4 warning signs

No single metric tells the full story. See the FRA:BO6 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Bomill AB Business Description

Other Exchanges BOMILL:Sweden
Address Gottorpsvagen 58A, Vintrie, SWE, 218 45
Bomill AB develops and markets equipment for analysis and separation of grain and other granular products such as wheat, durum wheat, barley, and oats. Its products include TriQ and IQ.
44GF Score

Get the complete analysis for FRA:BO6

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

€0.02
Price
€0.05
GF Value