Investment Company of 3 November 2025 AS (LTS:0O1K) Beneish M-Score: 0.00 (As of Jul. 26, 2026)

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LTS:0O1K Investment Company of 3 November 2025 AS LTS:0O1K
24 GF Score
Price kr99.00
GF Value kr104.55
! 1 Warning Sign
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What is Investment Company of 3 November 2025 AS Beneish M-Score?

Investment Company of 3 November 2025 AS LTS:0O1K 24 Beneish M-Score is 0.00 as of Jul. 26, 2026. GuruFocus rates LTS:0O1K with a GF Score™ of 24/100 and a GF Value™ of kr104.55. The stock has 1 warning sign investors should review. Among 2,914 Industrial Products companies, Investment Company of 3 November 2025 AS ranks worse than 34317.06% 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.

The historical rank and industry rank for Investment Company of 3 November 2025 AS's Beneish M-Score or its related term are showing as below:

During the past 13 years, the highest Beneish M-Score of Investment Company of 3 November 2025 AS was -1.81. The lowest was -2.79. And the median was -2.24.

Investment Company of 3 November 2025 AS Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Investment Company of 3 November 2025 AS'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.

Investment Company of 3 November 2025 AS Beneish M-Score Chart

Investment Company of 3 November 2025 AS Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only -2.79 -2.23 -1.87 0.00 0.00

Investment Company of 3 November 2025 AS Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Beneish M-Score Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only -1.87 -0.77 0.00 -2.15 0.00

LTS:0O1K vs GEV, ETN, PH: Beneish M-Score Comparison

For the Specialty Industrial Machinery subindustry, Investment Company of 3 November 2025 AS'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.

Investment Company of 3 November 2025 AS Beneish M-Score vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Investment Company of 3 November 2025 AS's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Investment Company of 3 November 2025 AS's Beneish M-Score falls into.


LTS:0O1K
24GF Score
Investment Company of 3 November 2025 AS LTS:0O1K
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Investment Company of 3 November 2025 AS 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 Investment Company of 3 November 2025 AS 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 * +0.528 * +0.404 * +0.892 * +0.115 *
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * +4.679 * -0.327 *
=

* 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 (Dec25) TTM:Last Year (Dec24) TTM:
Total Receivables was kr0.00 Mil.
Revenue was kr0.00 Mil.
Gross Profit was kr0.00 Mil.
Total Current Assets was kr213.85 Mil.
Total Assets was kr213.85 Mil.
Property, Plant and Equipment(Net PPE) was kr0.00 Mil.
Depreciation, Depletion and Amortization(DDA) was kr-6.85 Mil.
Selling, General, & Admin. Expense(SGA) was kr5.67 Mil.
Total Current Liabilities was kr8.72 Mil.
Long-Term Debt & Capital Lease Obligation was kr0.00 Mil.
Net Income was kr125.68 Mil.
Gross Profit was kr0.00 Mil.
Cash Flow from Operations was kr1.26 Mil.
 Total Receivables was kr112.35 Mil.
Revenue was kr0.00 Mil.
Gross Profit was kr0.00 Mil.
Total Current Assets was kr168.73 Mil.
Total Assets was kr231.56 Mil.
Property, Plant and Equipment(Net PPE) was kr26.15 Mil.
Depreciation, Depletion and Amortization(DDA) was kr-6.45 Mil.
Selling, General, & Admin. Expense(SGA) was kr4.14 Mil.
Total Current Liabilities was kr128.64 Mil.
Long-Term Debt & Capital Lease Obligation was kr11.85 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)
=(0 / 0) / (112.349 / 0)
= /
=

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)
=(0 / 0) / (0 / 0)
= /
=

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 - (213.849 + 0) / 213.849) / (1 - (168.731 + 26.147) / 231.563)
=0 / 0.158423
=

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
=0 / 0
=

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))
=(-6.445 / (-6.445 + 26.147)) / (-6.854 / (-6.854 + 0))
=-0.327124 / 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

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)
=(5.674 / 0) / (4.14 / 0)
= /
=

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 + 8.716) / 213.849) / ((11.846 + 128.635) / 231.563)
=0.040758 / 0.606664
=

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
=(125.678 - 0 - 1.262) / 213.849
=0.581794

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.

Frequently Asked Questions Learn more about Beneish M-Score →
What does a Beneish M-Score of 0.00 mean?
Investment Company of 3 November 2025 AS (LTS:0O1K) has a Beneish M-Score of 0.00 as of Jul. 26, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Investment Company of 3 November 2025 AS and its competitors. According to the industry distribution chart, Investment Company of 3 November 2025 AS ranks #999999 out of 2914 companies in the Industrial Products industry.
Is Investment Company of 3 November 2025 AS's Beneish M-Score too high?
Investment Company of 3 November 2025 AS's current Beneish M-Score is 0.00. Based on the distribution chart, Investment Company of 3 November 2025 AS ranks #999999 out of 2914 companies in the Industrial Products industry, which is in the bottom quartile relative to peers. Overall, Investment Company of 3 November 2025 AS has a GF Score™ of 24/100, reflecting its overall financial health beyond just this single metric.
How does Investment Company of 3 November 2025 AS's Beneish M-Score compare to GEV and ETN?
According to the Industrial Products industry distribution chart, Investment Company of 3 November 2025 AS ranks #999999 out of 2914 companies for Beneish M-Score. This places Investment Company of 3 November 2025 AS 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 Industrial Products company?
A good Beneish M-Score depends on the Industrial Products 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 Investment Company of 3 November 2025 AS and its competitors. Investment Company of 3 November 2025 AS'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 Investment Company of 3 November 2025 AS stock overvalued right now?
Investment Company of 3 November 2025 AS (LTS:0O1K) has a current Beneish M-Score of 0.00. The stock's GF Value™ is kr104.55, compared to a current price of kr99.00 — trading 5.3% below its estimated fair value. The current Beneish M-Score is 0.00. Investment Company of 3 November 2025 AS's overall GF Score™ is 24/100 with 1 warning sign 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 Investment Company of 3 November 2025 AS (LTS:0O1K), the current Beneish M-Score is 0.00 as of Jul. 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 Investment Company of 3 November 2025 AS (LTS:0O1K) Overvalued in 2026?

Based on GuruFocus' analysis, Investment Company of 3 November 2025 AS stock appears to be undervalued. The current stock price of kr99.00 is trading 5.3% below its estimated GF Value™ of kr104.55.

Key valuation signals for LTS:0O1K:

  • Beneish M-Score: 0.00
  • GF Value™: kr104.55 vs. price of kr99.00 (5.3% below fair value)
  • GF Score™: 24/100 with 1 warning sign

No single metric tells the full story. See the LTS:0O1K stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Investment Company of 3 November 2025 AS Business Description

Other Exchanges 3NOV25:Denmark
Address Strandvaenget 5, Humlebaek, DNK, DK-3050
Investment Company of 3 November 2025 AS is develops, designs and sells high-end vibratory feeding, conveying, and screening equipment, used across the complete spectrum of material handling and processing. The main focus is on plant sales with a solid aftersales division.
24GF Score

Get the complete analysis for LTS:0O1K

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

kr99.00
Price
kr104.55
GF Value