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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 -2.4 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for Laboratorios Farmaceuticos Rovi's Beneish M-Score or its related term are showing as below:
MEX:ROVIN'
s Beneish M-Score Range Over the Past 10 Years
Min: -2.85 Med: -2.42 Max: -1.84
Current: -2.4
During the past 13 years, the highest Beneish M-Score of Laboratorios Farmaceuticos Rovi was -1.84. The lowest was -2.85. And the median was -2.42.
* 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.
MEX:ROVIN vs ZTS, UTHR, VTRS: Beneish M-Score Comparison
For the Drug Manufacturers - Specialty & Generic subindustry, Laboratorios Farmaceuticos Rovi'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.
Laboratorios Farmaceuticos Rovi Beneish M-Score vs Drug Manufacturers Industry
For the Drug Manufacturers industry and Healthcare sector, Laboratorios Farmaceuticos Rovi's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Laboratorios Farmaceuticos Rovi'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 Laboratorios Farmaceuticos Rovi 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 * 1.3911
+
0.528 * 0.9647
+
0.404 * 0.9089
+
0.892 * 0.9398
+
0.115 * 1.0586
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 0.9372
+
4.679 * -0.048798
-
0.327 * 0.9658
=
-2.43
* 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))
=
(611.804 / (611.804 + 6259.374))
/
(640.404 / (640.404 + 6973.203))
=
0.089039
/
0.084113
=
1.0586
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
=
(2961.073 - 0
-
3944.345)
/
20149.749
=
-0.048798
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.
Laboratorios Farmaceuticos Rovi has a M-score of -2.43 suggests that the company is unlikely to be a manipulator.
Laboratorios Farmaceuticos Rovi (MEX:ROVIN) has a Beneish M-Score of -2.40 as of Aug. 09, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Laboratorios Farmaceuticos Rovi and its competitors. According to the industry distribution chart, Laboratorios Farmaceuticos Rovi ranks #518 out of 913 companies in the Drug Manufacturers industry, placing it in the top 56.7%.
Is Laboratorios Farmaceuticos Rovi's Beneish M-Score too high?
Laboratorios Farmaceuticos Rovi's current Beneish M-Score is -2.40. Based on the distribution chart, Laboratorios Farmaceuticos Rovi ranks #518 out of 913 companies in the Drug Manufacturers industry, which is below the industry midpoint. Overall, Laboratorios Farmaceuticos Rovi has a GF Score™ of 81/100, reflecting its overall financial health beyond just this single metric.
How does Laboratorios Farmaceuticos Rovi's Beneish M-Score compare to ZTS and UTHR?
According to the Drug Manufacturers industry distribution chart, Laboratorios Farmaceuticos Rovi ranks #518 out of 913 companies for Beneish M-Score. This places Laboratorios Farmaceuticos Rovi 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 a Drug Manufacturers company?
A good Beneish M-Score depends on the Drug Manufacturers 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 Laboratorios Farmaceuticos Rovi and its competitors. Laboratorios Farmaceuticos Rovi's current Beneish M-Score is -2.40. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Laboratorios Farmaceuticos Rovi stock overvalued right now?
Laboratorios Farmaceuticos Rovi (MEX:ROVIN) has a current Beneish M-Score of -2.40. The stock's GF Value™ is MXN1,103.32, compared to a current price of MXN1,168.82 — trading 5.9% above its estimated fair value. The current Beneish M-Score is -2.40. Laboratorios Farmaceuticos Rovi's overall GF Score™ is 81/100 with 2 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 Laboratorios Farmaceuticos Rovi (MEX:ROVIN), the current Beneish M-Score is -2.40 as of Aug. 09, 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 Laboratorios Farmaceuticos Rovi (MEX:ROVIN) Overvalued in 2026?
Based on GuruFocus' analysis, Laboratorios Farmaceuticos Rovi stock appears to be overvalued.
The current stock price of MXN1,168.82 is trading 5.9% above its estimated GF Value™ of MXN1,103.32.
Key valuation signals for MEX:ROVIN:
Beneish M-Score: -2.40
GF Value™: MXN1,103.32 vs. price of MXN1,168.82 (5.9% above fair value)
No single metric tells the full story. See the MEX:ROVIN stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Laboratorios Farmaceuticos Rovi SA is a biotechnology company engaged in the research, development, manufacturing, and marketing of small molecule and specialty biologic drugs. The company has a diversified portfolio of products that it markets in Spain through its specialized sales force of specialist physicians, hospitals and pharmacies. Laboratorios' research and development pipeline is focused on the expansion of applications, indications, and alternative mechanisms of action for heparin-derived products. The company aims to obtain new pharmaceutical products that enable the regular administration of formulations that are administered daily in chronic and prolonged treatments. Its two segments are Manufacturing and Marketing.
81GF Score
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