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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 -2.75 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for Chimimport AD's Beneish M-Score or its related term are showing as below:
LTS:0OMD'
s Beneish M-Score Range Over the Past 10 Years
Min: -3.66 Med: -2.65 Max: 1
Current: -2.75
During the past 13 years, the highest Beneish M-Score of Chimimport AD was 1.00. The lowest was -3.66. And the median was -2.65.
Chimimport AD Beneish M-Score Related Terms
Chimimport AD Beneish M-Score Historical Data
* Premium members only.
The historical data trend for Chimimport AD'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 Conglomerates subindustry, Chimimport AD'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.
Chimimport AD Beneish M-Score vs Conglomerates Industry
For the Conglomerates industry and Industrials sector, Chimimport AD's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Chimimport AD'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 Chimimport AD 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 * 1.0033
+
0.528 * 1.0047
+
0.404 * 0.9516
+
0.892 * 1.043
+
0.115 * 1.099
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 1.0269
+
4.679 * -0.065041
-
0.327 * 0.9756
=
-2.75
* 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))
=
(94.41 / (94.41 + 953.442))
/
(91.891 / (91.891 + 1028.942))
=
0.090099
/
0.081985
=
1.099
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
=
(113.493 - 0
-
1127.767)
/
15594.468
=
-0.065041
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.
Chimimport AD has a M-score of -2.75 suggests that the company is unlikely to be a manipulator.
Chimimport AD (LTS:0OMD) has a Beneish M-Score of -2.75 as of Jul. 21, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Chimimport AD and its competitors. According to the industry distribution chart, Chimimport AD ranks #134 out of 539 companies in the Conglomerates industry, placing it in the top 24.9%.
Is Chimimport AD's Beneish M-Score too high?
Chimimport AD's current Beneish M-Score is -2.75. Based on the distribution chart, Chimimport AD ranks #134 out of 539 companies in the Conglomerates industry, which is in the top quartile — a strong position relative to peers. Overall, Chimimport AD has a GF Score™ of 30/100, reflecting its overall financial health beyond just this single metric.
How does Chimimport AD's Beneish M-Score compare to HON and MMM?
According to the Conglomerates industry distribution chart, Chimimport AD ranks #134 out of 539 companies for Beneish M-Score. This places Chimimport AD in the top 25% of its industry — outperforming the majority of peers. 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 Conglomerates company?
A good Beneish M-Score depends on the Conglomerates 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 Chimimport AD and its competitors. Chimimport AD's current Beneish M-Score is -2.75. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Chimimport AD stock overvalued right now?
Chimimport AD (LTS:0OMD) has a current Beneish M-Score of -2.75. The stock's GF Value™ is лв3.13, compared to a current price of лв1.80 — trading 42.5% below its estimated fair value. The current Beneish M-Score is -2.75. Chimimport AD's overall GF Score™ is 30/100 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 Chimimport AD (LTS:0OMD), the current Beneish M-Score is -2.75 as of Jul. 21, 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 Chimimport AD (LTS:0OMD) Overvalued in 2026?
Based on GuruFocus' analysis, Chimimport AD stock appears to be undervalued.
The current stock price of лв1.80 is trading 42.5% below its estimated GF Value™ of лв3.13.
Key valuation signals for LTS:0OMD:
Beneish M-Score: -2.75
GF Value™: лв3.13 vs. price of лв1.80 (42.5% below fair value)
No single metric tells the full story. See the LTS:0OMD stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Chimimport AD is engaged in the acquisition, management and sale of interests in Bulgarian and foreign companies; financing; banking, insurance and pension insurance; oil and gas production; construction of capacities in the oil refining industry, production of biofuels and rubber products; production and trade in petroleum, chemical products and natural gas; production of vegetable oils, processing and trade in cereals; and air, river and sea transport and port infrastructure activities. It operates through the Manufacturing, Trade and Services, Finance, Transport, and Real Estate & Engineering segments, with Transport generating maximum revenue. The Group operates in Europe, America and Asia.
30GF Score
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