360 One Wam (NSE:360ONE) Beneish M-Score: 0.71 (As of Jun. 27, 2026)


NSE:360ONE 360 One Wam Ltd NSE:360ONE
85 GF Score
Price ₹1,085.40
GF Value ₹1,166.34
Valuation Fairly Valued
! 8 Warning Signs
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What is 360 One Wam Beneish M-Score?

360 One Wam NSE:360ONE -1.32% 85 Beneish M-Score is 0.71 as of Jun. 27, 2026. GuruFocus rates NSE:360ONE with a GF Score™ of 85/100 and a GF Value™ of ₹1,166.34 (Fairly Valued). The stock has 8 warning signs investors should review. Among 954 Asset Management companies, 360 One Wam ranks worse than 88.36% 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.

Warning Sign:

Beneish M-Score 0.71 higher than -1.78, which implies that the company might have manipulated its financial results.

The historical rank and industry rank for 360 One Wam's Beneish M-Score or its related term are showing as below:

NSE:360ONE' s Beneish M-Score Range Over the Past 10 Years
Min: -3.22   Med: -2.07   Max: 0.71
Current: 0.71

During the past 10 years, the highest Beneish M-Score of 360 One Wam was 0.71. The lowest was -3.22. And the median was -2.07.


360 One Wam Beneish M-Score Historical Data

* Premium members only.

The historical data trend for 360 One Wam'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.

360 One Wam Beneish M-Score Chart

360 One Wam Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only -2.63 -1.64 -1.87 -0.67 0.71

360 One Wam 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 -0.67 0.00 0.00 0.00 0.71

NSE:360ONE vs BLK, BX, KKR: Beneish M-Score Comparison

For the Asset Management subindustry, 360 One Wam'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.


360 One Wam Beneish M-Score vs Asset Management Industry

For the Asset Management industry and Financial Services sector, 360 One Wam's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where 360 One Wam's Beneish M-Score falls into.


NSE:360ONE
85GF Score
360 One Wam Ltd NSE:360ONE
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

360 One Wam 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 360 One Wam 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 * 3.2366+0.528 * 1.0329+0.404 * 1.118+0.892 * 1.1908+0.115 * 1.0925
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 0+4.679 * 0.152096-0.327 * 0.9944
=0.71

* 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 ₹119,440 Mil.
Revenue was ₹31,381 Mil.
Gross Profit was ₹19,184 Mil.
Total Current Assets was ₹137,901 Mil.
Total Assets was ₹272,014 Mil.
Property, Plant and Equipment(Net PPE) was ₹8,559 Mil.
Depreciation, Depletion and Amortization(DDA) was ₹1,552 Mil.
Selling, General, & Admin. Expense(SGA) was ₹0 Mil.
Total Current Liabilities was ₹10,590 Mil.
Long-Term Debt & Capital Lease Obligation was ₹157,996 Mil.
Net Income was ₹12,162 Mil.
Gross Profit was ₹0 Mil.
Cash Flow from Operations was ₹-29,211 Mil.
Total Receivables was ₹30,990 Mil.
Revenue was ₹26,353 Mil.
Gross Profit was ₹16,640 Mil.
Total Current Assets was ₹112,571 Mil.
Total Assets was ₹197,687 Mil.
Property, Plant and Equipment(Net PPE) was ₹3,500 Mil.
Depreciation, Depletion and Amortization(DDA) was ₹705 Mil.
Selling, General, & Admin. Expense(SGA) was ₹1,330 Mil.
Total Current Liabilities was ₹93,302 Mil.
Long-Term Debt & Capital Lease Obligation was ₹29,910 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)
=(119439.9 / 31381.3) / (30989.6 / 26353.1)
=3.806085 / 1.175938
=3.2366

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)
=(16640 / 26353.1) / (19184.3 / 31381.3)
=0.631425 / 0.611329
=1.0329

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 - (137901 + 8559.4) / 272013.5) / (1 - (112571.4 + 3500.1) / 197687)
=0.461569 / 0.412852
=1.118

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
=31381.3 / 26353.1
=1.1908

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))
=(705.3 / (705.3 + 3500.1)) / (1552.2 / (1552.2 + 8559.4))
=0.167713 / 0.153507
=1.0925

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 / 31381.3) / (1329.6 / 26353.1)
=0 / 0.050453
=0

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)
=((157996.3 + 10589.8) / 272013.5) / ((29909.7 + 93302) / 197687)
=0.619771 / 0.623267
=0.9944

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
=(12161.7 - 0 - -29210.6) / 272013.5
=0.152096

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.

360 One Wam has a M-score of 0.71 signals that the company is likely to be a manipulator.

Frequently Asked Questions Learn more about Beneish M-Score →
What does a Beneish M-Score of 0.71 mean?
360 One Wam (NSE:360ONE) has a Beneish M-Score of 0.71 as of Jun. 27, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on 360 One Wam and its competitors. According to the industry distribution chart, 360 One Wam ranks #843 out of 954 companies in the Asset Management industry, placing it in the top 88.4%.
Is 360 One Wam's Beneish M-Score too high?
360 One Wam's current Beneish M-Score is 0.71. Based on the distribution chart, 360 One Wam ranks #843 out of 954 companies in the Asset Management industry, which is in the bottom quartile relative to peers. Overall, 360 One Wam has a GF Score™ of 85/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does 360 One Wam's Beneish M-Score compare to BLK and BX?
According to the Asset Management industry distribution chart, 360 One Wam ranks #843 out of 954 companies for Beneish M-Score. This places 360 One Wam 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 an Asset Management company?
A good Beneish M-Score depends on the Asset Management 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 360 One Wam and its competitors. 360 One Wam's current Beneish M-Score is 0.71. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is 360 One Wam stock overvalued right now?
Based on GuruFocus' analysis, 360 One Wam (NSE:360ONE) is currently considered Fairly Valued. The stock's GF Value™ is ₹1,166.34, compared to a current price of ₹1,085.40 — trading 6.9% below its estimated fair value. The current Beneish M-Score is 0.71. 360 One Wam's overall GF Score™ is 85/100 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 360 One Wam (NSE:360ONE), the current Beneish M-Score is 0.71 as of Jun. 27, 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 360 One Wam (NSE:360ONE) Overvalued in 2026?

Based on GuruFocus' analysis, 360 One Wam stock appears to be undervalued. The current stock price of ₹1,085.40 is trading 6.9% below its estimated GF Value™ of ₹1,166.34. GuruFocus considers 360 One Wam to be Fairly Valued.

Key valuation signals for NSE:360ONE:

  • Beneish M-Score: 0.71
  • GF Value™: ₹1,166.34 vs. price of ₹1,085.40 (6.9% below fair value)
  • GF Score™: 85/100 with 8 warning signs

No single metric tells the full story. See the NSE:360ONE stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


360 One Wam Business Description

Other Exchanges 542772:India
Address Senapati Bapat Marg, 360 ONE Centre, Kamala City, Lower Parel (West), Mumbai, MH, IND, 400013
360 One Wam Ltd is a holding company to its subsidiaries engaged in wealth and asset management services, including financial asset distribution, broking, lending, credit, and investment solutions, and asset and portfolio management. Its business segments are Wealth Management segment comprises the distribution of financial products, advisory, broking, and research, discretionary and non-discretionary portfolio management services, corporate treasury solutions, estate planning, and Other; and Asset Management segment generally comprises management of pooled funds under various products and structures such as mutual funds, alternative asset funds, portfolio management and related activities, including advisory, offshore spanning public, and Other.
85GF Score

Get the complete analysis for NSE:360ONE

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

₹1,085.40
Price
₹1,166.34
GF Value