Latent View Analytics (NSE:LATENTVIEW) Beneish M-Score: -2.15 (As of Jun. 27, 2026)


NSE:LATENTVIEW Latent View Analytics Ltd NSE:LATENTVIEW
79 GF Score
Price ₹297.90
GF Value ₹705.18
Valuation Significantly Undervalued
! 4 Warning Signs
View Full Analysis

What is Latent View Analytics Beneish M-Score?

Latent View Analytics NSE:LATENTVIEW +0.42% 79 Beneish M-Score is -2.15 as of Jun. 27, 2026. GuruFocus rates NSE:LATENTVIEW with a GF Score™ of 79/100 and a GF Value™ of ₹705.18 (Significantly Undervalued). The stock has 4 warning signs investors should review. Among 1,020 Business Services companies, Latent View Analytics ranks worse than 75.2% 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 -2.15 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

NSE:LATENTVIEW' s Beneish M-Score Range Over the Past 10 Years
Min: -2.25   Med: -2.09   Max: -1.75
Current: -2.15

During the past 8 years, the highest Beneish M-Score of Latent View Analytics was -1.75. The lowest was -2.25. And the median was -2.09.


Latent View Analytics Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Latent View Analytics'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.

Latent View Analytics Beneish M-Score Chart

Latent View Analytics Annual Data
Trend Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Beneish M-Score
Get a 7-Day Free Trial -2.03 -1.75 -2.18 -1.79 -2.15

Latent View Analytics 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 -1.79 -1.54 -1.99 0.00 -2.15

NSE:LATENTVIEW vs VRSK, EFX, BAH: Beneish M-Score Comparison

For the Consulting Services subindustry, Latent View Analytics'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.


Latent View Analytics Beneish M-Score vs Business Services Industry

For the Business Services industry and Industrials sector, Latent View Analytics's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Latent View Analytics's Beneish M-Score falls into.


NSE:LATENTVIEW
79GF Score
Latent View Analytics Ltd NSE:LATENTVIEW
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Latent View Analytics 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 Latent View Analytics 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 * 1.02+0.528 * 1.0135+0.404 * 1.0358+0.892 * 1.2505+0.115 * 0.9002
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 0+4.679 * 0.016038-0.327 * 1.503
=-2.15

* 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 ₹2,499 Mil.
Revenue was ₹10,602 Mil.
Gross Profit was ₹3,541 Mil.
Total Current Assets was ₹9,950 Mil.
Total Assets was ₹20,944 Mil.
Property, Plant and Equipment(Net PPE) was ₹565 Mil.
Depreciation, Depletion and Amortization(DDA) was ₹409 Mil.
Selling, General, & Admin. Expense(SGA) was ₹0 Mil.
Total Current Liabilities was ₹2,455 Mil.
Long-Term Debt & Capital Lease Obligation was ₹215 Mil.
Net Income was ₹1,981 Mil.
Gross Profit was ₹0 Mil.
Cash Flow from Operations was ₹1,645 Mil.
Total Receivables was ₹1,960 Mil.
Revenue was ₹8,478 Mil.
Gross Profit was ₹2,870 Mil.
Total Current Assets was ₹8,806 Mil.
Total Assets was ₹17,886 Mil.
Property, Plant and Equipment(Net PPE) was ₹481 Mil.
Depreciation, Depletion and Amortization(DDA) was ₹293 Mil.
Selling, General, & Admin. Expense(SGA) was ₹299 Mil.
Total Current Liabilities was ₹1,327 Mil.
Long-Term Debt & Capital Lease Obligation was ₹190 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)
=(2499.48 / 10601.92) / (1959.6 / 8478.43)
=0.235757 / 0.231128
=1.02

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)
=(2869.62 / 8478.43) / (3540.57 / 10601.92)
=0.338461 / 0.333956
=1.0135

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 - (9949.85 + 564.66) / 20943.87) / (1 - (8805.86 + 481.45) / 17886.34)
=0.497967 / 0.48076
=1.0358

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
=10601.92 / 8478.43
=1.2505

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))
=(293.1 / (293.1 + 481.45)) / (409.48 / (409.48 + 564.66))
=0.378413 / 0.42035
=0.9002

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 / 10601.92) / (298.59 / 8478.43)
=0 / 0.035218
=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)
=((215.47 + 2454.63) / 20943.87) / ((190.34 + 1326.86) / 17886.34)
=0.127488 / 0.084825
=1.503

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
=(1981.22 - 0 - 1645.32) / 20943.87
=0.016038

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.

Latent View Analytics has a M-score of -2.15 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 -2.15 mean?
Latent View Analytics (NSE:LATENTVIEW) has a Beneish M-Score of -2.15 as of Jun. 27, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Latent View Analytics and its competitors. According to the industry distribution chart, Latent View Analytics ranks #767 out of 1020 companies in the Business Services industry, placing it in the top 75.2%.
Is Latent View Analytics' Beneish M-Score too high?
Latent View Analytics' current Beneish M-Score is -2.15. Based on the distribution chart, Latent View Analytics ranks #767 out of 1020 companies in the Business Services industry, which is in the bottom quartile relative to peers. Overall, Latent View Analytics has a GF Score™ of 79/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Latent View Analytics' Beneish M-Score compare to VRSK and EFX?
According to the Business Services industry distribution chart, Latent View Analytics ranks #767 out of 1020 companies for Beneish M-Score. This places Latent View Analytics 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 Business Services company?
A good Beneish M-Score depends on the Business Services 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 Latent View Analytics and its competitors. Latent View Analytics's current Beneish M-Score is -2.15. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Latent View Analytics stock overvalued right now?
Based on GuruFocus' analysis, Latent View Analytics (NSE:LATENTVIEW) is currently considered Significantly Undervalued. The stock's GF Value™ is ₹705.18, compared to a current price of ₹297.90 — trading 57.8% below its estimated fair value. The current Beneish M-Score is -2.15. Latent View Analytics' overall GF Score™ is 79/100 with 4 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 Latent View Analytics (NSE:LATENTVIEW), the current Beneish M-Score is -2.15 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 Latent View Analytics (NSE:LATENTVIEW) Overvalued in 2026?

Based on GuruFocus' analysis, Latent View Analytics stock appears to be undervalued. The current stock price of ₹297.90 is trading 57.8% below its estimated GF Value™ of ₹705.18. GuruFocus considers Latent View Analytics to be Significantly Undervalued.

Key valuation signals for NSE:LATENTVIEW:

  • Beneish M-Score: -2.15
  • GF Value™: ₹705.18 vs. price of ₹297.90 (57.8% below fair value)
  • GF Score™: 79/100 with 4 warning signs

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


Latent View Analytics Business Description

Other Exchanges 543398:India
Address 5th Floor, Neville Tower, Unit 6,7 and 8, Ramanujan IT City, Rajiv Gandhi Salai, Taramani, Chennai, TN, IND, 600113
Latent View Analytics Ltd provides analytics services such as data and analytics consulting, business analytics and insights, predictive analytics, data engineering, and digital solutions. The company provides services to blue-chip companies in Technology, BFSI, CPG & Retail, Industrials, and other industry domains.
79GF Score

Get the complete analysis for NSE:LATENTVIEW

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

₹297.90
Price
₹705.18
GF Value