Abbott Laboratories (Pakistan) (KAR:ABOT) Beneish M-Score: -2.72 (As of Jun. 26, 2026)

What is Abbott Laboratories (Pakistan) Beneish M-Score?

Abbott Laboratories (Pakistan) KAR:ABOT +0.53% 77 Beneish M-Score is -2.72 as of Jun. 26, 2026. GuruFocus rates KAR:ABOT with a GF Score™ of 77/100 and a GF Value™ of ₨1,001.38 (Fairly Valued). The stock has 2 warning signs investors should review. Among 911 Drug Manufacturers companies, Abbott Laboratories (Pakistan) ranks better than 69.92% 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.

Good Sign:

Beneish M-Score -2.72 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

The historical rank and industry rank for Abbott Laboratories (Pakistan)'s Beneish M-Score or its related term are showing as below:

KAR:ABOT' s Beneish M-Score Range Over the Past 10 Years
Min: -3.31 Med: -2.3 Max: -1.49
Current: -2.72

During the past 13 years, the highest Beneish M-Score of Abbott Laboratories (Pakistan) was -1.49. The lowest was -3.31. And the median was -2.30.

Abbott Laboratories (Pakistan) Beneish M-Score Related Terms

Abbott Laboratories (Pakistan) Beneish M-Score Historical Data

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The historical data trend for Abbott Laboratories (Pakistan)'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.

Abbott Laboratories (Pakistan) Beneish M-Score Chart

Abbott Laboratories (Pakistan) Annual Data

Trend

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Dec24

Dec25

Beneish M-Score

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-2.78

-2.34

-2.19

-1.92

-2.84

Abbott Laboratories (Pakistan) 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															-2.30	-2.54	-2.67	-2.84	-2.72

KAR:ABOT vs ZTS, UTHR, VTRS: Beneish M-Score Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, Abbott Laboratories (Pakistan)'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.

Abbott Laboratories (Pakistan) Beneish M-Score vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, Abbott Laboratories (Pakistan)'s Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Abbott Laboratories (Pakistan)'s Beneish M-Score falls into.

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77GF Score

Abbott Laboratories (Pakistan) Ltd KAR:ABOT

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

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Abbott Laboratories (Pakistan) 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 Abbott Laboratories (Pakistan) 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 * 0.8869

0.528 * 0.8426

0.404 * 0.8885

0.892 * 1.0901

0.115 * 1.0057

0.172 * SGAI

4.679 * TATA

0.327 * LVGI

0.172 * 1.0992

4.679 * -0.021035

0.327 * 0.929

-2.72

This Year (Mar26) TTM:

Last Year (Mar25) TTM:

Total Receivables was ₨5,683 Mil.
Revenue was 17704.722 + 19170.809 + 19819.134 + 19061.338 = ₨75,756 Mil.
Gross Profit was 6697.808 + 7111.326 + 6725.937 + 6772.994 = ₨27,308 Mil.
Total Current Assets was ₨34,390 Mil.
Total Assets was ₨50,169 Mil.
Property, Plant and Equipment(Net PPE) was ₨15,595 Mil.
Depreciation, Depletion and Amortization(DDA) was ₨1,931 Mil.
Selling, General, & Admin. Expense(SGA) was ₨7,484 Mil.
Total Current Liabilities was ₨14,763 Mil.
Long-Term Debt & Capital Lease Obligation was ₨341 Mil.
Net Income was 1940.308 + 2600.782 + 1822.546 + 1943.499 = ₨8,307 Mil.
Non Operating Income was 0 + 0 + 0 + 0 = ₨0 Mil.
Cash Flow from Operations was -574.159 + 5695.603 + 2042.144 + 2198.838 = ₨9,362 Mil.

Total Receivables was ₨5,878 Mil.
Revenue was 17346.451 + 18613.118 + 17364.546 + 16170.605 = ₨69,495 Mil.
Gross Profit was 5841.906 + 5667.271 + 5730.384 + 3868.95 = ₨21,109 Mil.
Total Current Assets was ₨24,784 Mil.
Total Assets was ₨39,348 Mil.
Property, Plant and Equipment(Net PPE) was ₨14,402 Mil.
Depreciation, Depletion and Amortization(DDA) was ₨1,795 Mil.
Selling, General, & Admin. Expense(SGA) was ₨6,246 Mil.
Total Current Liabilities was ₨12,721 Mil.
Long-Term Debt & Capital Lease Obligation was ₨31 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)
	=	(5682.768 / 75756.003)	/	(5877.924 / 69494.72)
	=	0.075014	/	0.084581
	=	0.8869

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)
	=	(21108.511 / 69494.72)	/	(27308.065 / 75756.003)
	=	0.303743	/	0.360474
	=	0.8426

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 - (34390.136 + 15595.021) / 50169.043)	/	(1 - (24784.465 + 14401.709) / 39348.477)
	=	0.003665	/	0.004125
	=	0.8885

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
	=	75756.003	/	69494.72
	=	1.0901

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))
	=	(1794.754 / (1794.754 + 14401.709))	/	(1931.106 / (1931.106 + 15595.021))
	=	0.110811	/	0.110184
	=	1.0057

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)
	=	(7483.746 / 75756.003)	/	(6245.853 / 69494.72)
	=	0.098787	/	0.089875
	=	1.0992

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)
	=	((340.992 + 14762.938) / 50169.043)	/	((30.699 + 12720.632) / 39348.477)
	=	0.301061	/	0.324062
	=	0.929

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
	=	(8307.135 - 0	-	9362.426)	/	50169.043
	=	-0.021035

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.

Abbott Laboratories (Pakistan) has a M-score of -2.72 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 -2.72 mean?

Abbott Laboratories (Pakistan) (KAR:ABOT) has a Beneish M-Score of -2.72 as of Jun. 26, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Abbott Laboratories (Pakistan) and its competitors. According to the industry distribution chart, Abbott Laboratories (Pakistan) ranks #274 out of 911 companies in the Drug Manufacturers industry, placing it in the top 30.1%.

Is Abbott Laboratories (Pakistan)'s Beneish M-Score too high?

Abbott Laboratories (Pakistan)'s current Beneish M-Score is -2.72. Based on the distribution chart, Abbott Laboratories (Pakistan) ranks #274 out of 911 companies in the Drug Manufacturers industry, which is above the industry midpoint. Overall, Abbott Laboratories (Pakistan) has a GF Score™ of 77/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.

How does Abbott Laboratories (Pakistan)'s Beneish M-Score compare to ZTS and UTHR?

According to the Drug Manufacturers industry distribution chart, Abbott Laboratories (Pakistan) ranks #274 out of 911 companies for Beneish M-Score. This puts Abbott Laboratories (Pakistan) in the upper 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 Drug Manufacturers company?

A good Beneish M-Score depends on the Drug Manufacturers 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 Abbott Laboratories (Pakistan) and its competitors. Abbott Laboratories (Pakistan)'s current Beneish M-Score is -2.72. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is Abbott Laboratories (Pakistan) stock overvalued right now?

Based on GuruFocus' analysis, Abbott Laboratories (Pakistan) (KAR:ABOT) is currently considered Fairly Valued. The stock's GF Value™ is ₨1,001.38, compared to a current price of ₨966.44 — trading 3.5% below its estimated fair value. The current Beneish M-Score is -2.72. Abbott Laboratories (Pakistan)'s overall GF Score™ is 77/100 with 2 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 Abbott Laboratories (Pakistan) (KAR:ABOT), the current Beneish M-Score is -2.72 as of Jun. 26, 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 Abbott Laboratories (Pakistan) (KAR:ABOT) Overvalued in 2026?

Based on GuruFocus' analysis, Abbott Laboratories (Pakistan) stock appears to be undervalued. The current stock price of ₨966.44 is trading 3.5% below its estimated GF Value™ of ₨1,001.38. GuruFocus considers Abbott Laboratories (Pakistan) to be Fairly Valued.

Key valuation signals for KAR:ABOT:

Beneish M-Score: -2.72
GF Value™: ₨1,001.38 vs. price of ₨966.44 (3.5% below fair value)
GF Score™: 77/100 with 2 warning signs

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

Abbott Laboratories (Pakistan) Business Description

Industry Healthcare Drug Manufacturers

Comparable Companies KAR:GLAXO KAR:AGP KAR:SEARL KAR:CPHL KAR:FEROZ KAR:MACTER XTER:MRK TSE:4502 XSWX:GALD SHSE:600276 NSE:SUNPHARMA XTAE:TEVA LSE:HLN XSWX:SDZ ZTS HKSE:03692 UTHR VTRS NSE:DIVISLAB OSTO:SOBI

Address Hyderabad Road, Landhi, P.O. Box 7229, Plot No. 258 & 324, Opposite Radio Pakistan Transmission Centre, Karachi, PAK, 75120

Website https://www.pk.abbott

Abbott Laboratories (Pakistan) Ltd manufactures, imports, and markets research-based pharmaceutical, nutritional, diagnostic, diabetes care, molecular devices, hospital, and consumer products. Its operating segments are Pharmaceutical, Nutritional, Diagnostics, and Others. It generates maximum revenue from the Pharmaceutical segment. Geographically, it derives the majority of its revenue from Pakistan and has a presence in Afghanistan, Sri Lanka, Bangladesh, and Switzerland. The company's Brands include Duphaston, Brufen, Surbex Z, Arinac, Glucerna, Pediasure, and Ensure.

77GF Score

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

₨966.44

Price

₨1,001.38

GF Value

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