NXP Semiconductors NV (MEX:NXPIN) Beneish M-Score: -2.50 (As of Jun. 26, 2026)

What is NXP Semiconductors NV Beneish M-Score?

NXP Semiconductors NV MEX:NXPIN 79 Beneish M-Score is -2.50 as of Jun. 26, 2026. GuruFocus rates MEX:NXPIN with a GF Score™ of 79/100 and a GF Value™ of MXN4,327.61 (Modestly Overvalued). The stock has 8 warning signs investors should review. Among 987 Semiconductors companies, NXP Semiconductors NV ranks better than 54.61% 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 -2.5 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

The historical rank and industry rank for NXP Semiconductors NV's Beneish M-Score or its related term are showing as below:

MEX:NXPIN' s Beneish M-Score Range Over the Past 10 Years
Min: -3.57 Med: -2.7 Max: -1.59
Current: -2.5

During the past 13 years, the highest Beneish M-Score of NXP Semiconductors NV was -1.59. The lowest was -3.57. And the median was -2.70.

NXP Semiconductors NV Beneish M-Score Related Terms

NXP Semiconductors NV Beneish M-Score Historical Data

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The historical data trend for NXP Semiconductors NV'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.

NXP Semiconductors NV Beneish M-Score Chart

NXP Semiconductors NV Annual Data

Trend

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Dec24

Dec25

Beneish M-Score

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-2.65

-2.67

-2.68

-2.32

-2.58

NXP Semiconductors NV Quarterly Data
	Jun21	Sep21	Dec21	Mar22	Jun22	Sep22	Dec22	Mar23	Jun23	Sep23	Dec23	Mar24	Jun24	Sep24	Dec24	Mar25	Jun25	Sep25	Dec25	Mar26
Beneish M-Score	Get a 7-Day Free Trial															-2.28	-2.36	-2.50	-2.58	-2.50

MEX:NXPIN vs MPWR, ALAB, CBRS: Beneish M-Score Comparison

For the Semiconductors subindustry, NXP Semiconductors NV'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.

NXP Semiconductors NV Beneish M-Score vs Semiconductors Industry

For the Semiconductors industry and Technology sector, NXP Semiconductors NV's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where NXP Semiconductors NV's Beneish M-Score falls into.

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79GF Score

NXP Semiconductors NV MEX:NXPIN

Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.

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NXP Semiconductors NV 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 NXP Semiconductors NV for today is based on a combination of the following eight different indices:

-4.84

0.92 * DSRI

0.528 * GMI

0.404 * AQI

0.892 * SGI

0.115 * DEPI

-4.84

0.92 * 1.0437

0.528 * 1.0157

0.404 * 1.0696

0.892 * 0.9449

0.115 * 0.9761

0.172 * SGAI

4.679 * TATA

0.327 * LVGI

0.172 * 1.0311

4.679 * -0.037743

0.327 * 0.9641

-2.63

This Year (Mar26) TTM:

Last Year (Mar25) TTM:

Total Receivables was MXN21,387 Mil.
Revenue was 57362.019 + 60049.01 + 58206.147 + 55094.239 = MXN230,711 Mil.
Gross Profit was 32242.468 + 32536.3 + 32781.085 + 29411.21 = MXN126,971 Mil.
Total Current Assets was MXN147,003 Mil.
Total Assets was MXN488,921 Mil.
Property, Plant and Equipment(Net PPE) was MXN52,313 Mil.
Depreciation, Depletion and Amortization(DDA) was MXN14,684 Mil.
Selling, General, & Admin. Expense(SGA) was MXN22,066 Mil.
Total Current Liabilities was MXN65,603 Mil.
Long-Term Debt & Capital Lease Obligation was MXN197,891 Mil.
Net Income was 20232.689 + 8192.594 + 11575.19 + 8378.994 = MXN48,379 Mil.
Non Operating Income was 11198.307 + -90.029 + -36.688 + 18.829 = MXN11,090 Mil.
Cash Flow from Operations was 14299.931 + 16043.079 + 10731.357 + 14667.947 = MXN55,742 Mil.

Total Receivables was MXN21,686 Mil.
Revenue was 57998.997 + 64882.083 + 63993.475 + 57286.962 = MXN244,162 Mil.
Gross Profit was 31914.792 + 34995.865 + 36742.1 + 32829.625 = MXN136,482 Mil.
Total Current Assets was MXN164,177 Mil.
Total Assets was MXN515,137 Mil.
Property, Plant and Equipment(Net PPE) was MXN65,671 Mil.
Depreciation, Depletion and Amortization(DDA) was MXN17,872 Mil.
Selling, General, & Admin. Expense(SGA) was MXN22,650 Mil.
Total Current Liabilities was MXN78,744 Mil.
Long-Term Debt & Capital Lease Obligation was MXN209,206 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)
	=	(21386.782 / 230711.415)	/	(21685.692 / 244161.517)
	=	0.092699	/	0.088817
	=	1.0437

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)
	=	(136482.382 / 244161.517)	/	(126971.063 / 230711.415)
	=	0.558984	/	0.550346
	=	1.0157

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 - (147002.571 + 52312.863) / 488920.596)	/	(1 - (164177.055 + 65670.822) / 515137.476)
	=	0.592336	/	0.553813
	=	1.0696

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
	=	230711.415	/	244161.517
	=	0.9449

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))
	=	(17872.057 / (17872.057 + 65670.822))	/	(14683.907 / (14683.907 + 52312.863))
	=	0.213927	/	0.219173
	=	0.9761

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)
	=	(22066.292 / 230711.415)	/	(22649.503 / 244161.517)
	=	0.095645	/	0.092764
	=	1.0311

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)
	=	((197890.85 + 65602.963) / 488920.596)	/	((209205.553 + 78743.612) / 515137.476)
	=	0.53893	/	0.558975
	=	0.9641

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
	=	(48379.467 - 11090.419	-	55742.314)	/	488920.596
	=	-0.037743

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.

NXP Semiconductors NV has a M-score of -2.63 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 -2.50 mean?

NXP Semiconductors NV (MEX:NXPIN) has a Beneish M-Score of -2.50 as of Jun. 26, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on NXP Semiconductors NV and its competitors. According to the industry distribution chart, NXP Semiconductors NV ranks #448 out of 987 companies in the Semiconductors industry, placing it in the top 45.4%.

Is NXP Semiconductors NV's Beneish M-Score too high?

NXP Semiconductors NV's current Beneish M-Score is -2.50. Based on the distribution chart, NXP Semiconductors NV ranks #448 out of 987 companies in the Semiconductors industry, which is above the industry midpoint. Overall, NXP Semiconductors NV has a GF Score™ of 79/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.

How does NXP Semiconductors NV's Beneish M-Score compare to MPWR and ALAB?

According to the Semiconductors industry distribution chart, NXP Semiconductors NV ranks #448 out of 987 companies for Beneish M-Score. This puts NXP Semiconductors NV 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 Semiconductors company?

A good Beneish M-Score depends on the Semiconductors 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 NXP Semiconductors NV and its competitors. NXP Semiconductors NV's current Beneish M-Score is -2.50. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is NXP Semiconductors NV stock overvalued right now?

Based on GuruFocus' analysis, NXP Semiconductors NV (MEX:NXPIN) is currently considered Modestly Overvalued. The stock's GF Value™ is MXN4,327.61, compared to a current price of MXN5,588.99 — trading 29.1% above its estimated fair value. The current Beneish M-Score is -2.50. NXP Semiconductors NV's overall GF Score™ is 79/100 with 8 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 NXP Semiconductors NV (MEX:NXPIN), the current Beneish M-Score is -2.50 as of Jun. 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 NXP Semiconductors NV (MEX:NXPIN) Overvalued in 2026?

Based on GuruFocus' analysis, NXP Semiconductors NV stock appears to be overvalued. The current stock price of MXN5,588.99 is trading 29.1% above its estimated GF Value™ of MXN4,327.61. GuruFocus considers NXP Semiconductors NV to be Modestly Overvalued.

Key valuation signals for MEX:NXPIN:

Beneish M-Score: -2.50
GF Value™: MXN4,327.61 vs. price of MXN5,588.99 (29.1% above fair value)
GF Score™: 79/100 with 8 warning signs

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

NXP Semiconductors NV Business Description

Industry Technology Semiconductors

Comparable Companies MPWR ALAB CBRS MCHP ON GFS CRDO MTSI LSCC SITM NVDA AVGO TPE:2330 XKRX:000660 MU AMD INTC TXN QCOM TSE:285A

Other Exchanges NXPI:USA 0EDE:UK VNX:Germany N1XP34:Brazil NXPI:Austria

Address 60 High Tech Campus, Eindhoven, NB, NLD, 5656 AG

Website https://www.nxp.com

NXP Semiconductors is a leading supplier of high-performance mixed-signal products. The firm acquired Freescale Semiconductor in 2015 and now has significant market share in the automotive market, where it supplies microcontrollers and analog chips into automotive clusters, powertrains, infotainment systems, and radars. NXP Semiconductors also serves industrial and Internet of Things, mobile, and communications infrastructure.

79GF Score

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

MXN5,588.99

Price

MXN4,327.61

GF Value

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