One Health Group (LSE:OHGR) Beneish M-Score: -2.31 (As of Aug. 09, 2026)

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LSE:OHGR One Health Group Plc LSE:OHGR
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What is One Health Group Beneish M-Score?

One Health Group LSE:OHGR 25 Beneish M-Score is -2.31 as of Aug. 09, 2026. GuruFocus rates LSE:OHGR with a GF Score™ of 25/100. The stock has 3 warning signs investors should review. Among 625 Healthcare Providers & Services companies, One Health Group ranks worse than 69.28% 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 -2.31 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

LSE:OHGR' s Beneish M-Score Range Over the Past 10 Years
Min: -2.38   Med: -2.35   Max: -2.31
Current: -2.31

During the past 4 years, the highest Beneish M-Score of One Health Group was -2.31. The lowest was -2.38. And the median was -2.35.

One Health Group Beneish M-Score Historical Data

* Premium members only.

The historical data trend for One Health Group'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.

One Health Group Beneish M-Score Chart

One Health Group Annual Data
Trend Mar23 Mar24 Mar25 Mar26
Beneish M-Score
0.00 0.00 -2.38 -2.31

One Health Group Semi-Annual Data
Mar23 Mar24 Sep24 Mar25 Sep25 Mar26
Beneish M-Score Get a 7-Day Free Trial 0.00 0.00 -2.38 0.00 -2.31

LSE:OHGR vs HCA, THC, DVA: Beneish M-Score Comparison

For the Medical Care Facilities subindustry, One Health Group'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.

One Health Group Beneish M-Score vs Healthcare Providers & Services Industry

For the Healthcare Providers & Services industry and Healthcare sector, One Health Group's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where One Health Group's Beneish M-Score falls into.


LSE:OHGR
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One Health Group Plc LSE:OHGR
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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One Health Group 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 One Health Group 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 * 1.0838+0.528 * 0.9178+0.404 * 0.7118+0.892 * 1.113+0.115 * 2.3204
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1.0415+4.679 * 0.003443-0.327 * 1.0401
=-2.31

* 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 (Mar26) TTM:Last Year (Mar25) TTM:
Total Receivables was £3.99 Mil.
Revenue was £31.59 Mil.
Gross Profit was £6.49 Mil.
Total Current Assets was £16.50 Mil.
Total Assets was £21.49 Mil.
Property, Plant and Equipment(Net PPE) was £3.48 Mil.
Depreciation, Depletion and Amortization(DDA) was £0.14 Mil.
Selling, General, & Admin. Expense(SGA) was £4.00 Mil.
Total Current Liabilities was £7.29 Mil.
Long-Term Debt & Capital Lease Obligation was £1.06 Mil.
Net Income was £2.09 Mil.
Gross Profit was £0.00 Mil.
Cash Flow from Operations was £2.01 Mil.
 Total Receivables was £3.31 Mil.
Revenue was £28.38 Mil.
Gross Profit was £5.35 Mil.
Total Current Assets was £15.38 Mil.
Total Assets was £18.60 Mil.
Property, Plant and Equipment(Net PPE) was £1.38 Mil.
Depreciation, Depletion and Amortization(DDA) was £0.13 Mil.
Selling, General, & Admin. Expense(SGA) was £3.45 Mil.
Total Current Liabilities was £5.86 Mil.
Long-Term Debt & Capital Lease Obligation was £1.09 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)
=(3.994 / 31.589) / (3.311 / 28.382)
=0.126436 / 0.116658
=1.0838

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)
=(5.352 / 28.382) / (6.49 / 31.589)
=0.18857 / 0.205451
=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 - (16.498 + 3.48) / 21.492) / (1 - (15.382 + 1.38) / 18.603)
=0.070445 / 0.098963
=0.7118

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
=31.589 / 28.382
=1.113

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))
=(0.134 / (0.134 + 1.38)) / (0.138 / (0.138 + 3.48))
=0.088507 / 0.038143
=2.3204

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)
=(3.999 / 31.589) / (3.45 / 28.382)
=0.126595 / 0.121556
=1.0415

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)
=((1.059 + 7.292) / 21.492) / ((1.09 + 5.86) / 18.603)
=0.388563 / 0.373596
=1.0401

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
=(2.087 - 0 - 2.013) / 21.492
=0.003443

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.

One Health Group has a M-score of -2.31 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 -2.31 mean?
One Health Group (LSE:OHGR) has a Beneish M-Score of -2.31 as of Aug. 09, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on One Health Group and its competitors. According to the industry distribution chart, One Health Group ranks #433 out of 625 companies in the Healthcare Providers & Services industry, placing it in the top 69.3%.
Is One Health Group's Beneish M-Score too high?
One Health Group's current Beneish M-Score is -2.31. Based on the distribution chart, One Health Group ranks #433 out of 625 companies in the Healthcare Providers & Services industry, which is below the industry midpoint. Overall, One Health Group has a GF Score™ of 25/100, reflecting its overall financial health beyond just this single metric.
How does One Health Group's Beneish M-Score compare to HCA and THC?
According to the Healthcare Providers & Services industry distribution chart, One Health Group ranks #433 out of 625 companies for Beneish M-Score. This places One Health Group 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 Healthcare Providers & Services company?
A good Beneish M-Score depends on the Healthcare Providers & Services 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 One Health Group and its competitors. One Health Group's current Beneish M-Score is -2.31. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is One Health Group stock overvalued right now?
One Health Group (LSE:OHGR) has a current Beneish M-Score of -2.31. The current Beneish M-Score is -2.31. One Health Group's overall GF Score™ is 25/100 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 One Health Group (LSE:OHGR), the current Beneish M-Score is -2.31 as of Aug. 09, 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.

One Health Group Business Description

Address 131 Psalter Lane, Sheffield, South Yorkshire, GBR, S11 8UX
One Health Group Plc is a provider of medical procedures, focused largely across four specialties: Orthopaedics, Spinal Surgery, General Surgery, and Gynaecology. The company engages over 100 NHS Consultants who sub-specialise in the various surgeries offered by the Group, or the provision of anaesthetic support, through a growing network of community-based outreach clinics and surgical operating locations. The company's patient pathway is based on providing outpatient care and physiotherapy rehabilitation locally, directing surgical patients to one of its local Hub independent sector hospitals.
25GF Score

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

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