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Duni ABLTS:0HR3 61 Beneish M-Score is -2.71 as of Jul. 15, 2026. GuruFocus rates LTS:0HR3 with a GF Score™ of 61/100 and a GF Value™ of kr110.00 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 998 Manufacturing - Apparel & Accessories companies, Duni AB ranks better than 53.81% 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 -2.71 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for Duni AB's Beneish M-Score or its related term are showing as below:
LTS:0HR3'
s Beneish M-Score Range Over the Past 10 Years
Min: -3.12 Med: -2.52 Max: -2.09
Current: -2.71
During the past 13 years, the highest Beneish M-Score of Duni AB was -2.09. The lowest was -3.12. And the median was -2.52.
Duni AB Beneish M-Score Related Terms
Duni AB Beneish M-Score Historical Data
* Premium members only.
The historical data trend for Duni AB'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.
For the Textile Manufacturing subindustry, Duni AB'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.
Duni AB Beneish M-Score vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, Duni AB's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Duni AB'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 Duni AB 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 * 0.9914
+
0.528 * 0.9195
+
0.404 * 0.9554
+
0.892 * 0.9754
+
0.115 * 1
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 1.0984
+
4.679 * -0.031659
-
0.327 * 0.924
=
-2.71
* 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.
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))
=
(0 / (0 + 1507))
/
(0 / (0 + 2125))
=
0
/
0
=
1
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
=
(203 - 0
-
491)
/
9097
=
-0.031659
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.
Duni AB has a M-score of -2.71 suggests that the company is unlikely to be a manipulator.
Duni AB (LTS:0HR3) has a Beneish M-Score of -2.71 as of Jul. 15, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Duni AB and its competitors. According to the industry distribution chart, Duni AB ranks #461 out of 998 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 46.2%.
Is Duni AB's Beneish M-Score too high?
Duni AB's current Beneish M-Score is -2.71. Based on the distribution chart, Duni AB ranks #461 out of 998 companies in the Manufacturing - Apparel & Accessories industry, which is above the industry midpoint. Overall, Duni AB has a GF Score™ of 61/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Duni AB's Beneish M-Score compare to AIN?
According to the Manufacturing - Apparel & Accessories industry distribution chart, Duni AB ranks #461 out of 998 companies for Beneish M-Score. This puts Duni AB 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 Manufacturing - Apparel & Accessories company?
A good Beneish M-Score depends on the Manufacturing - Apparel & Accessories 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 Duni AB and its competitors. Duni AB's current Beneish M-Score is -2.71. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Duni AB stock overvalued right now?
Based on GuruFocus' analysis, Duni AB (LTS:0HR3) is currently considered Modestly Undervalued. The stock's GF Value™ is kr110.00, compared to a current price of kr85.50 — trading 22.3% below its estimated fair value. The current Beneish M-Score is -2.71. Duni AB's overall GF Score™ is 61/100 with 4 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 Duni AB (LTS:0HR3), the current Beneish M-Score is -2.71 as of Jul. 15, 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 Duni AB (LTS:0HR3) Overvalued in 2026?
Based on GuruFocus' analysis, Duni AB stock appears to be undervalued.
The current stock price of kr85.50 is trading 22.3% below its estimated GF Value™ of kr110.00.
GuruFocus considers Duni AB to be Modestly Undervalued.
Key valuation signals for LTS:0HR3:
Beneish M-Score: -2.71
GF Value™: kr110.00 vs. price of kr85.50 (22.3% below fair value)
No single metric tells the full story. See the LTS:0HR3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Duni AB is a Swedish company that supplies table-setting and take-away products to institutional customers such as hotels, restaurants, caterers, and the public sector. The company's business areas are Dining Solutions and Food Packaging Solutions. The former deals with solutions for the set table, principally napkins, table covers, and candles, while the latter offers environmentally sound concepts for meal packaging and serving products for take-away, ready-to-eat meals, and catering. The company makes the majority of its revenue from the Dining Solutions segment. productwise, the company generates the majority of its revenue from Napkins.
61GF Score
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