WILD BUNCH AG (FRA:WBAN) Beneish M-Score: 0.00 (As of Jun. 27, 2026)

What is WILD BUNCH AG Beneish M-Score?

WILD BUNCH AG FRA:WBAN 49 Beneish M-Score is 0.00 as of Jun. 27, 2026. GuruFocus rates FRA:WBAN with a GF Score™ of 49/100.

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 WILD BUNCH AG's Beneish M-Score or its related term are showing as below:

During the past 13 years, the highest Beneish M-Score of WILD BUNCH AG was 0.00. The lowest was 0.00. And the median was 0.00.

WILD BUNCH AG Beneish M-Score Related Terms

WILD BUNCH AG Beneish M-Score Historical Data

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The historical data trend for WILD BUNCH AG'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.

WILD BUNCH AG Beneish M-Score Chart

WILD BUNCH AG Annual Data

Trend

Dec15

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Dec24

Beneish M-Score

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-8.30

-5.99

-4.87

-4.28

-4.09

WILD BUNCH AG Semi-Annual Data
	Jun15	Dec15	Jun16	Dec16	Jun17	Dec17	Jun18	Dec18	Jun19	Dec19	Jun20	Dec20	Jun21	Dec21	Jun22	Dec22	Jun23	Dec23	Jun24	Dec24
Beneish M-Score	Get a 7-Day Free Trial															-4.87	0.00	-4.28	0.00	-4.09

FRA:WBAN vs NFLX, DIS, WBD: Beneish M-Score Comparison

For the Entertainment subindustry, WILD BUNCH AG'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.

WILD BUNCH AG Beneish M-Score vs Media - Diversified Industry

For the Media - Diversified industry and Communication Services sector, WILD BUNCH AG's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where WILD BUNCH AG's Beneish M-Score falls into.

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49GF Score

WILD BUNCH AG FRA:WBAN

Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.

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WILD BUNCH AG 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 WILD BUNCH AG for today is based on a combination of the following eight different indices:

-4.84

0.92 * DSRI

0.528 * GMI

0.404 * AQI

0.892 * SGI

0.115 * DEPI

-4.84

0.92 * 0.7126

0.528 * 0.6393

0.404 * 1.0237

0.892 * 1.112

0.115 * 0.9559

0.172 * SGAI

4.679 * TATA

0.327 * LVGI

0.172 * 0.9415

4.679 * -0.262553

0.327 * 1.1225

-4.09

This Year (Dec24) TTM:

Last Year (Dec23) TTM:

Total Receivables was €23.28 Mil.
Revenue was €68.96 Mil.
Gross Profit was €13.26 Mil.
Total Current Assets was €54.37 Mil.
Total Assets was €100.31 Mil.
Property, Plant and Equipment(Net PPE) was €1.73 Mil.
Depreciation, Depletion and Amortization(DDA) was €28.72 Mil.
Selling, General, & Admin. Expense(SGA) was €6.16 Mil.
Total Current Liabilities was €185.66 Mil.
Long-Term Debt & Capital Lease Obligation was €0.76 Mil.
Net Income was €-4.70 Mil.
Gross Profit was €0.00 Mil.
Cash Flow from Operations was €21.64 Mil.

Total Receivables was €29.38 Mil.
Revenue was €62.01 Mil.
Gross Profit was €7.62 Mil.
Total Current Assets was €66.84 Mil.
Total Assets was €121.88 Mil.
Property, Plant and Equipment(Net PPE) was €2.56 Mil.
Depreciation, Depletion and Amortization(DDA) was €23.48 Mil.
Selling, General, & Admin. Expense(SGA) was €5.88 Mil.
Total Current Liabilities was €106.31 Mil.
Long-Term Debt & Capital Lease Obligation was €95.47 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)
	=	(23.278 / 68.958)	/	(29.377 / 62.014)
	=	0.337568	/	0.473716
	=	0.7126

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)
	=	(7.624 / 62.014)	/	(13.26 / 68.958)
	=	0.12294	/	0.192291
	=	0.6393

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 - (54.367 + 1.73) / 100.311)	/	(1 - (66.842 + 2.562) / 121.882)
	=	0.440769	/	0.430564
	=	1.0237

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
	=	68.958	/	62.014
	=	1.112

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))
	=	(23.482 / (23.482 + 2.562))	/	(28.715 / (28.715 + 1.73))
	=	0.901628	/	0.943176
	=	0.9559

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)
	=	(6.16 / 68.958)	/	(5.884 / 62.014)
	=	0.08933	/	0.094882
	=	0.9415

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)
	=	((0.762 + 185.657) / 100.311)	/	((95.474 + 106.31) / 121.882)
	=	1.85841	/	1.655569
	=	1.1225

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
	=	(-4.7 - 0	-	21.637)	/	100.311
	=	-0.262553

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.

WILD BUNCH AG has a M-score of -4.09 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 0.00 mean?

WILD BUNCH AG (FRA:WBAN) has a Beneish M-Score of 0.00 as of Jun. 27, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on WILD BUNCH AG and its competitors.

Is WILD BUNCH AG's Beneish M-Score too high?

WILD BUNCH AG's current Beneish M-Score is 0.00. Overall, WILD BUNCH AG has a GF Score™ of 49/100, reflecting its overall financial health beyond just this single metric.

How does WILD BUNCH AG's Beneish M-Score compare to NFLX and DIS?

WILD BUNCH AG's Beneish M-Score of 0.00 can be compared against companies in the Media - Diversified 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 Media - Diversified company?

A good Beneish M-Score depends on the Media - Diversified 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 WILD BUNCH AG and its competitors. WILD BUNCH AG'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 WILD BUNCH AG stock overvalued right now?

WILD BUNCH AG (FRA:WBAN) has a current Beneish M-Score of 0.00. The current Beneish M-Score is 0.00. WILD BUNCH AG's overall GF Score™ is 49/100. 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 WILD BUNCH AG (FRA:WBAN), the current Beneish M-Score is 0.00 as of Jun. 27, 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.

WILD BUNCH AG Business Description

Industry Communication Services Media - Diversified

Comparable Companies XTER:BVB XTER:EDL XTER:HLG FRA:ITN FRA:RTV NFLX DIS WBD LYV XAMS:UMG FOXA FWONA XPAR:BOL TKO NWSA ROKU WMG PSKY TSE:9602 XKRX:352820

Address Michaelkirchstrasse 17-18, Berlin, DEU, 10719

Website https://www.wildbunch.eu

WILD BUNCH AG is an independent European film distribution and TV series distribution and production company actively engaged in content acquisition, film and TV series financing, co-production, film and TV series distribution, and world sales. The company offers a wide range of distribution services. The group is active in two reportable business segments: International Sales and Distribution as well as Film Production, which derives maximum revenue, and includes the production and distribution of films; and the Other segment, which includes the operation of a VOD/SVOD platform and other activities. Geographically, it derives maximum revenue from Germany and the rest from France, Italy, Spain, and other regions.

49GF Score

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