MCHT (Mauch Chunk Trust Financial) Beneish M-Score: -2.44 (As of Jun. 25, 2026)


MCHT Mauch Chunk Trust Financial Corp MCHT
53 GF Score
Price $6.70
GF Value $6.76
Valuation Fairly Valued
! 5 Warning Signs
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What is Mauch Chunk Trust Financial Beneish M-Score?

Mauch Chunk Trust Financial MCHT 53 Beneish M-Score is -2.44 as of Jun. 25, 2026. GuruFocus rates MCHT with a GF Score™ of 53/100 and a GF Value™ of $6.76 (Fairly Valued). The stock has 5 warning signs investors should review. Among 1,396 Banks companies, Mauch Chunk Trust Financial ranks better than 58.24% on this metric.

Note: Financial institutions were excluded from the sample in Beneish paper when calculating Beneish M-Score. Thus, the prediction might not fit banks and insurance companies.

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 -2.44 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

The historical rank and industry rank for Mauch Chunk Trust Financial's Beneish M-Score or its related term are showing as below:

MCHT' s Beneish M-Score Range Over the Past 10 Years
Min: -2.45   Med: -2.42   Max: -2.29
Current: -2.44

During the past 7 years, the highest Beneish M-Score of Mauch Chunk Trust Financial was -2.29. The lowest was -2.45. And the median was -2.42.

MCHT
53GF Score
Mauch Chunk Trust Financial Corp MCHT
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Mauch Chunk Trust Financial 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 Mauch Chunk Trust Financial 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 * 1.0476+0.528 * 1+0.404 * 1.0004+0.892 * 0.9514+0.115 * 1.1003
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1.0444+4.679 * -0.007778-0.327 * 0.784
=-2.44

* 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 $3.05 Mil.
Revenue was $18.45 Mil.
Gross Profit was $18.45 Mil.
Total Current Assets was $0.00 Mil.
Total Assets was $649.11 Mil.
Property, Plant and Equipment(Net PPE) was $7.52 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.72 Mil.
Selling, General, & Admin. Expense(SGA) was $0.63 Mil.
Total Current Liabilities was $0.00 Mil.
Long-Term Debt & Capital Lease Obligation was $24.50 Mil.
Net Income was $1.28 Mil.
Gross Profit was $0.00 Mil.
Cash Flow from Operations was $6.33 Mil.
 Total Receivables was $3.06 Mil.
Revenue was $19.39 Mil.
Gross Profit was $19.39 Mil.
Total Current Assets was $0.00 Mil.
Total Assets was $633.56 Mil.
Property, Plant and Equipment(Net PPE) was $7.60 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.81 Mil.
Selling, General, & Admin. Expense(SGA) was $0.63 Mil.
Total Current Liabilities was $0.00 Mil.
Long-Term Debt & Capital Lease Obligation was $30.50 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)
=(3.047 / 18.446) / (3.057 / 19.388)
=0.165185 / 0.157675
=1.0476

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)
=(19.388 / 19.388) / (18.446 / 18.446)
=1 / 1
=1

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 - (0 + 7.52) / 649.113) / (1 - (0 + 7.6) / 633.555)
=0.988415 / 0.988004
=1.0004

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
=18.446 / 19.388
=0.9514

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))
=(0.805 / (0.805 + 7.6)) / (0.717 / (0.717 + 7.52))
=0.095776 / 0.087046
=1.1003

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)
=(0.627 / 18.446) / (0.631 / 19.388)
=0.033991 / 0.032546
=1.0444

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)
=((24.5 + 0) / 649.113) / ((30.5 + 0) / 633.555)
=0.037744 / 0.048141
=0.784

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
=(1.28 - 0 - 6.329) / 649.113
=-0.007778

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.

Mauch Chunk Trust Financial has a M-score of -2.44 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 -2.44 mean?
Mauch Chunk Trust Financial (MCHT) has a Beneish M-Score of -2.44 as of Jun. 25, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Mauch Chunk Trust Financial and its competitors. According to the industry distribution chart, Mauch Chunk Trust Financial ranks #583 out of 1396 companies in the Banks industry, placing it in the top 41.8%.
Is Mauch Chunk Trust Financial's Beneish M-Score too high?
Mauch Chunk Trust Financial's current Beneish M-Score is -2.44. Based on the distribution chart, Mauch Chunk Trust Financial ranks #583 out of 1396 companies in the Banks industry, which is above the industry midpoint. Overall, Mauch Chunk Trust Financial has a GF Score™ of 53/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Mauch Chunk Trust Financial's Beneish M-Score compare to GOVB and UNTN?
According to the Banks industry distribution chart, Mauch Chunk Trust Financial ranks #583 out of 1396 companies for Beneish M-Score. This puts Mauch Chunk Trust Financial 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 Banks company?
A good Beneish M-Score depends on the Banks 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 Mauch Chunk Trust Financial and its competitors. Mauch Chunk Trust Financial's current Beneish M-Score is -2.44. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Mauch Chunk Trust Financial stock overvalued right now?
Based on GuruFocus' analysis, Mauch Chunk Trust Financial (MCHT) is currently considered Fairly Valued. The stock's GF Value™ is $6.76, compared to a current price of $6.70 — trading 0.9% below its estimated fair value. The current Beneish M-Score is -2.44. Mauch Chunk Trust Financial's overall GF Score™ is 53/100 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 Mauch Chunk Trust Financial (MCHT), the current Beneish M-Score is -2.44 as of Jun. 25, 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 Mauch Chunk Trust Financial (MCHT) Overvalued in 2026?

Based on GuruFocus' analysis, Mauch Chunk Trust Financial stock appears to be undervalued. The current stock price of $6.70 is trading 0.9% below its estimated GF Value™ of $6.76. GuruFocus considers Mauch Chunk Trust Financial to be Fairly Valued.

Key valuation signals for MCHT:

  • Beneish M-Score: -2.44
  • GF Value™: $6.76 vs. price of $6.70 (0.9% below fair value)
  • GF Score™: 53/100 with 5 warning signs

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

Mauch Chunk Trust Financial Business Description

Address 1111 North Street, P.O. Box 289, Jim Thorpe, PA, USA, 18229-0289
Mauch Chunk Trust Financial Corp is a bank holding company. Through its banking subsidiary, it provides full banking services, including trust services. The Group's various financial products and service offerings include personal loans, credit cards, savings accounts, checking accounts, wealth management solutions, home equity loans, trust services, business savings accounts, small business loans, municipal leasing, and commercial letters of credit, among others. These services are offered to both individuals and business clients through a network of branch offices located across Jim Thorpe, Albrightsville, Nesquehoning, Lehighton, Hometown, and West Penn, USA.
53GF Score

Get the complete analysis for MCHT

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

$6.70
Price
$6.76
GF Value