Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
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 -2.24 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for Huntington Ingalls Industries's Beneish M-Score or its related term are showing as below:
HII'
s Beneish M-Score Range Over the Past 10 Years
Min: -2.93 Med: -2.56 Max: -2.14
Current: -2.24
During the past 13 years, the highest Beneish M-Score of Huntington Ingalls Industries was -2.14. The lowest was -2.93. And the median was -2.56.
* 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.
HII vs DRS, MOG.A, SARO: Beneish M-Score Comparison
For the Aerospace & Defense subindustry, Huntington Ingalls 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.
Huntington Ingalls Industries Beneish M-Score vs Aerospace & Defense Industry
For the Aerospace & Defense industry and Industrials sector, Huntington Ingalls Industries's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Huntington Ingalls Industries's Beneish M-Score falls into.
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 Huntington Ingalls 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 * 1.0813
+
0.528 * 0.9982
+
0.404 * 0.9626
+
0.892 * 1.1397
+
0.115 * 1.0835
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 0.8928
+
4.679 * 0.001498
-
0.327 * 0.9391
=
-2.24
* 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.
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.
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))
=
(328 / (328 + 3818))
/
(322 / (322 + 4088))
=
0.079112
/
0.073016
=
1.0835
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
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
=
(661 - 295
-
347)
/
12682
=
0.001498
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.
Huntington Ingalls Industries has a M-score of -2.24 suggests that the company is unlikely to be a manipulator.
Huntington Ingalls Industries (HII) has a Beneish M-Score of -2.24 as of Aug. 04, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Huntington Ingalls Industries and its competitors. According to the industry distribution chart, Huntington Ingalls Industries ranks #200 out of 325 companies in the Aerospace & Defense industry, placing it in the top 61.5%.
Is Huntington Ingalls Industries' Beneish M-Score too high?
Huntington Ingalls Industries' current Beneish M-Score is -2.24. Based on the distribution chart, Huntington Ingalls Industries ranks #200 out of 325 companies in the Aerospace & Defense industry, which is below the industry midpoint. Overall, Huntington Ingalls Industries has a GF Score™ of 78/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Huntington Ingalls Industries' Beneish M-Score compare to DRS and MOG.A?
According to the Aerospace & Defense industry distribution chart, Huntington Ingalls Industries ranks #200 out of 325 companies for Beneish M-Score. This places Huntington Ingalls 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 an Aerospace & Defense company?
A good Beneish M-Score depends on the Aerospace & Defense 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 Huntington Ingalls Industries and its competitors. Huntington Ingalls Industries's current Beneish M-Score is -2.24. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Huntington Ingalls Industries stock overvalued right now?
Based on GuruFocus' analysis, Huntington Ingalls Industries (HII) is currently considered Fairly Valued. The stock's GF Value™ is $297.55, compared to a current price of $323.06 — trading 8.6% above its estimated fair value. The current Beneish M-Score is -2.24. Huntington Ingalls Industries' overall GF Score™ is 78/100 with 5 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 Huntington Ingalls Industries (HII), the current Beneish M-Score is -2.24 as of Aug. 04, 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 Huntington Ingalls Industries (HII) Overvalued in 2026?
Based on GuruFocus' analysis, Huntington Ingalls Industries stock appears to be overvalued.
The current stock price of $323.06 is trading 8.6% above its estimated GF Value™ of $297.55.
GuruFocus considers Huntington Ingalls Industries to be Fairly Valued.
Key valuation signals for HII:
Beneish M-Score: -2.24
GF Value™: $297.55 vs. price of $323.06 (8.6% above fair value)
No single metric tells the full story. See the HII stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Huntington Ingalls Industries is the largest independent military shipbuilder in the US, spun out from Northrop Grumman in 2011. It operates three segments, two of which are storied shipyards: Ingalls produces non-nuclear-powered ships, including amphibious landing ships and Arleigh Burke-class destroyers, while Newport News produces nuclear-powered ships as the only producer of Gerald Ford-class aircraft carriers and a major subcontractor on Virginia- and Columbia-class nuclear submarines. HII shares production of destroyers and nuclear submarines with General Dynamics' Bath Iron Works and Electric Boat shipyards, respectively. The company's mission technologies segment produces uncrewed sea vessels and provides a range of IT and other services to US government agencies.
78GF Score
Get the complete analysis for HII
Beneish M-Score is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
HII has been successfully added to your 
