The Timken Co (MEX:TKR) Beneish M-Score: -2.53 (As of Jul. 09, 2026)


MEX:TKR The Timken Co MEX:TKR
71 GF Score
Price MXN2,560.00
GF Value MXN1,547.04
Valuation Significantly Overvalued
! 7 Warning Signs
View Full Analysis

What is The Timken Co Beneish M-Score?

The Timken Co MEX:TKR 71 Beneish M-Score is -2.53 as of Jul. 09, 2026. GuruFocus rates MEX:TKR with a GF Score™ of 71/100 and a GF Value™ of MXN1,547.04 (Significantly Overvalued). The stock has 7 warning signs investors should review. Among 2,916 Industrial Products companies, The Timken Co ranks better than 57.3% 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 -2.53 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

MEX:TKR' s Beneish M-Score Range Over the Past 10 Years
Min: -2.89   Med: -2.53   Max: -2.09
Current: -2.53

During the past 13 years, the highest Beneish M-Score of The Timken Co was -2.09. The lowest was -2.89. And the median was -2.53.


The Timken Co Beneish M-Score Historical Data

* Premium members only.

The historical data trend for The Timken Co'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.

The Timken Co Beneish M-Score Chart

The Timken Co 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 -2.44 -2.48 -2.53 -2.55 -2.57

The Timken Co 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 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 -2.54 -2.53 -2.62 -2.57 -2.53

MEX:TKR vs TTC, SWK, LECO: Beneish M-Score Comparison

For the Tools & Accessories subindustry, The Timken Co'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.


The Timken Co Beneish M-Score vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, The Timken Co's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where The Timken Co's Beneish M-Score falls into.


MEX:TKR
71GF Score
The Timken Co MEX:TKR
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

The Timken Co 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 The Timken Co 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 * 0.9854+0.528 * 1.0132+0.404 * 1.0053+0.892 * 0.9549+0.115 * 0.9397
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 0.9902+4.679 * -0.026967-0.327 * 0.973
=-2.65

* 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 (Mar26) TTM:Last Year (Mar25) TTM:
Total Receivables was MXN17,394 Mil.
Revenue was 22203.664 + 20004.333 + 21226.074 + 22094.183 = MXN85,528 Mil.
Gross Profit was 7104.884 + 5857.254 + 6402.126 + 6784.161 = MXN26,148 Mil.
Total Current Assets was MXN49,680 Mil.
Total Assets was MXN124,092 Mil.
Property, Plant and Equipment(Net PPE) was MXN26,935 Mil.
Depreciation, Depletion and Amortization(DDA) was MXN4,280 Mil.
Selling, General, & Admin. Expense(SGA) was MXN13,994 Mil.
Total Current Liabilities was MXN17,255 Mil.
Long-Term Debt & Capital Lease Obligation was MXN38,348 Mil.
Net Income was 1770.811 + 1121.755 + 1271.253 + 1478.092 = MXN5,642 Mil.
Non Operating Income was -120.819 + -360.114 + -183.442 + -141.219 = MXN-806 Mil.
Cash Flow from Operations was 708.685 + 3300.445 + 3689.019 + 2095.69 = MXN9,794 Mil.
Total Receivables was MXN18,486 Mil.
Revenue was 23328.485 + 22390.68 + 22187.03 + 21659.858 = MXN89,566 Mil.
Gross Profit was 7338.356 + 6780.188 + 6781.339 + 6844.39 = MXN27,744 Mil.
Total Current Assets was MXN53,535 Mil.
Total Assets was MXN134,419 Mil.
Property, Plant and Equipment(Net PPE) was MXN29,728 Mil.
Depreciation, Depletion and Amortization(DDA) was MXN4,397 Mil.
Selling, General, & Admin. Expense(SGA) was MXN14,799 Mil.
Total Current Liabilities was MXN17,015 Mil.
Long-Term Debt & Capital Lease Obligation was MXN44,889 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)
=(17394.342 / 85528.254) / (18486.03 / 89566.053)
=0.203375 / 0.206395
=0.9854

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)
=(27744.273 / 89566.053) / (26148.425 / 85528.254)
=0.309763 / 0.305729
=1.0132

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 - (49680.089 + 26935.444) / 124092.025) / (1 - (53535.018 + 29727.81) / 134418.557)
=0.382591 / 0.38057
=1.0053

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
=85528.254 / 89566.053
=0.9549

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))
=(4396.913 / (4396.913 + 29727.81)) / (4280.063 / (4280.063 + 26935.444))
=0.128848 / 0.137113
=0.9397

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)
=(13993.705 / 85528.254) / (14799.1 / 89566.053)
=0.163615 / 0.165231
=0.9902

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)
=((38348.34 + 17255.491) / 124092.025) / ((44889.382 + 17015.085) / 134418.557)
=0.448085 / 0.460535
=0.973

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
=(5641.911 - -805.594 - 9793.839) / 124092.025
=-0.026967

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 Timken Co has a M-score of -2.65 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 -2.53 mean?
The Timken Co (MEX:TKR) has a Beneish M-Score of -2.53 as of Jul. 09, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on The Timken Co and its competitors. According to the industry distribution chart, The Timken Co ranks #1245 out of 2916 companies in the Industrial Products industry, placing it in the top 42.7%.
Is The Timken Co's Beneish M-Score too high?
The Timken Co's current Beneish M-Score is -2.53. Based on the distribution chart, The Timken Co ranks #1245 out of 2916 companies in the Industrial Products industry, which is above the industry midpoint. Overall, The Timken Co has a GF Score™ of 71/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does The Timken Co's Beneish M-Score compare to TTC and SWK?
According to the Industrial Products industry distribution chart, The Timken Co ranks #1245 out of 2916 companies for Beneish M-Score. This puts The Timken Co 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 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 The Timken Co and its competitors. The Timken Co's current Beneish M-Score is -2.53. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is The Timken Co stock overvalued right now?
Based on GuruFocus' analysis, The Timken Co (MEX:TKR) is currently considered Significantly Overvalued. The stock's GF Value™ is MXN1,547.04, compared to a current price of MXN2,560.00 — trading 65.5% above its estimated fair value. The current Beneish M-Score is -2.53. The Timken Co's overall GF Score™ is 71/100 with 7 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 The Timken Co (MEX:TKR), the current Beneish M-Score is -2.53 as of Jul. 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 The Timken Co (MEX:TKR) Overvalued in 2026?

Based on GuruFocus' analysis, The Timken Co stock appears to be overvalued. The current stock price of MXN2,560.00 is trading 65.5% above its estimated GF Value™ of MXN1,547.04. GuruFocus considers The Timken Co to be Significantly Overvalued.

Key valuation signals for MEX:TKR:

  • Beneish M-Score: -2.53
  • GF Value™: MXN1,547.04 vs. price of MXN2,560.00 (65.5% above fair value)
  • GF Score™: 71/100 with 7 warning signs

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


The Timken Co Business Description

Other Exchanges TKR:USATKH:Germany
Address 4500 Mount Pleasant Street NW, North Canton, OH, USA, 44720-5450
The Timken Co designs and manages a portfolio of engineered bearings and industrial motion products, and provides related services. The various products offered by the company include ball bearings, plain bearings, tapered roller bearings, housed bearings, linear guides, telescopic rails, lubrication systems, agricultural conveyor chains, couplings, brakes, seals, etc. These products are offered through brands like Timken, GGB, Philadelphia Gear, Cone Drive, CGI, and Rollon, among others. The company has two reportable segments: Engineered Bearings, which generates the maximum revenue, and Industrial Motion. Geographically, the company generates maximum revenue from the United States, followed by Europe, Middle East and Africa (EMEA), Asia-Pacific, and the other regions of the Americas.
71GF Score

Get the complete analysis for MEX:TKR

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

MXN2,560.00
Price
MXN1,547.04
GF Value