Decidr AI Industries (FRA:O9Z) Beneish M-Score: 6.75 (As of Jun. 30, 2026) — Near Median


FRA:O9Z Decidr AI Industries Ltd FRA:O9Z
35 GF Score
Price €0.26
GF Value €0.21
! 3 Warning Signs
View Full Analysis

What is Decidr AI Industries Beneish M-Score?

Decidr AI Industries FRA:O9Z -2.26% 35 Beneish M-Score is 6.75 as of Jun. 30, 2026, which is at its 10-year median of 6.75. GuruFocus rates FRA:O9Z with a GF Score™ of 35/100 and a GF Value™ of €0.21. The stock has 3 warning signs investors should review. Among 2,631 Software companies, Decidr AI Industries ranks worse than 97.23% 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 6.75 higher than -1.78, which implies that the company might have manipulated its financial results.

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

FRA:O9Z' s Beneish M-Score Range Over the Past 10 Years
Min: -10.11   Med: 6.75   Max: 241.81
Current: 6.75

During the past 5 years, the highest Beneish M-Score of Decidr AI Industries was 241.81. The lowest was -10.11. And the median was 6.75.

Decidr AI Industries Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Decidr AI Industries'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.

Decidr AI Industries Beneish M-Score Chart

Decidr AI Industries Annual Data
Trend Jun21 Jun22 Jun23 Jun24 Jun25
Beneish M-Score
0.00 0.00 241.81 -10.11 6.75

Decidr AI Industries Semi-Annual Data
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 0.00 -10.11 0.00 6.75 0.00

FRA:O9Z vs MSFT, ORCL, PLTR: Beneish M-Score Comparison

For the Software - Infrastructure subindustry, Decidr AI Industries'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.

Decidr AI Industries Beneish M-Score vs Software Industry

For the Software industry and Technology sector, Decidr AI Industries's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Decidr AI Industries's Beneish M-Score falls into.


FRA:O9Z
35GF Score
Decidr AI Industries Ltd FRA:O9Z
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Decidr AI Industries 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 Decidr AI Industries 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 * 4.4899+0.528 * 0.557+0.404 * 1.3567+0.892 * 1.1231+0.115 * 55.3944
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1.7289+4.679 * -0.080148-0.327 * 0.3827
=6.71

* 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 (Jun25) TTM:Last Year (Jun24) TTM:
Total Receivables was €0.24 Mil.
Revenue was €1.34 Mil.
Gross Profit was €0.87 Mil.
Total Current Assets was €5.60 Mil.
Total Assets was €67.41 Mil.
Property, Plant and Equipment(Net PPE) was €3.32 Mil.
Depreciation, Depletion and Amortization(DDA) was €0.04 Mil.
Selling, General, & Admin. Expense(SGA) was €11.40 Mil.
Total Current Liabilities was €3.83 Mil.
Long-Term Debt & Capital Lease Obligation was €7.15 Mil.
Net Income was €40.14 Mil.
Gross Profit was €50.22 Mil.
Cash Flow from Operations was €-4.68 Mil.
 Total Receivables was €0.05 Mil.
Revenue was €1.19 Mil.
Gross Profit was €0.43 Mil.
Total Current Assets was €1.01 Mil.
Total Assets was €2.83 Mil.
Property, Plant and Equipment(Net PPE) was €0.01 Mil.
Depreciation, Depletion and Amortization(DDA) was €0.02 Mil.
Selling, General, & Admin. Expense(SGA) was €5.87 Mil.
Total Current Liabilities was €1.21 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)
=(0.237 / 1.341) / (0.047 / 1.194)
=0.176734 / 0.039363
=4.4899

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)
=(0.429 / 1.194) / (0.865 / 1.341)
=0.359296 / 0.645041
=0.557

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 - (5.599 + 3.317) / 67.413) / (1 - (1.007 + 0.014) / 2.833)
=0.867741 / 0.639605
=1.3567

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
=1.341 / 1.194
=1.1231

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))
=(0.022 / (0.022 + 0.014)) / (0.037 / (0.037 + 3.317))
=0.611111 / 0.011032
=55.3944

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)
=(11.4 / 1.341) / (5.871 / 1.194)
=8.501119 / 4.917085
=1.7289

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)
=((7.147 + 3.826) / 67.413) / ((0 + 1.205) / 2.833)
=0.162773 / 0.425344
=0.3827

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
=(40.138 - 50.221 - -4.68) / 67.413
=-0.080148

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.

Decidr AI Industries has a M-score of 6.71 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 6.75 mean?
Decidr AI Industries (FRA:O9Z) has a Beneish M-Score of 6.75 as of Jun. 30, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Decidr AI Industries and its competitors. This is near median its historical median of 6.75. According to the industry distribution chart, Decidr AI Industries ranks #2558 out of 2631 companies in the Software industry, placing it in the top 97.2%.
Is Decidr AI Industries' Beneish M-Score too high?
Decidr AI Industries' current Beneish M-Score of 6.75 is near median its 10-year median of 6.75. Based on the distribution chart, Decidr AI Industries ranks #2558 out of 2631 companies in the Software industry, which is in the bottom quartile relative to peers. Overall, Decidr AI Industries has a GF Score™ of 35/100, reflecting its overall financial health beyond just this single metric.
How does Decidr AI Industries' Beneish M-Score compare to MSFT and ORCL?
According to the Software industry distribution chart, Decidr AI Industries ranks #2558 out of 2631 companies for Beneish M-Score. This places Decidr AI Industries 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 Software company?
A good Beneish M-Score depends on the Software 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 Decidr AI Industries and its competitors. Decidr AI Industries's current Beneish M-Score is 6.75, which is near median its own 10-year median of 6.75. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Decidr AI Industries stock overvalued right now?
Decidr AI Industries (FRA:O9Z) has a current Beneish M-Score of 6.75. The stock's GF Value™ is €0.21, compared to a current price of €0.26 — trading 26% above its estimated fair value. The current Beneish M-Score is 6.75, which is near median its 10-year median of 6.75. Decidr AI Industries' overall GF Score™ is 35/100 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 Decidr AI Industries (FRA:O9Z), the current Beneish M-Score is 6.75 as of Jun. 30, 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 Decidr AI Industries (FRA:O9Z) Overvalued in 2026?

Based on GuruFocus' analysis, Decidr AI Industries stock appears to be overvalued. The current stock price of €0.26 is trading 26% above its estimated GF Value™ of €0.21.

Key valuation signals for FRA:O9Z:

  • Beneish M-Score: 6.75 (near median its 10-year median of 6.75)
  • GF Value™: €0.21 vs. price of €0.26 (26% above fair value)
  • GF Score™: 35/100 with 3 warning signs

No single metric tells the full story. See the FRA:O9Z stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Decidr AI Industries Business Description

Other Exchanges DAI:Australia
Address 347 Kent Street, Level 20, Sydney, NSW, AUS, 2000
Decidr AI Industries Ltd is an Agentic AI Enablement Group. The Group is transforming into an AI-enabled company following the successful deployment of cutting-edge applications using technology developed by Decidr LV1 will also leverage this technology to fuel innovation through new product development. The company enables businesses to use Generative and Agentic Artificial Intelligence, unlocking new levels of productivity, automation, and personalised customer engagement.
35GF Score

Get the complete analysis for FRA:O9Z

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

€0.26
Price
€0.21
GF Value