Prime FocusNSE:PFOCUS -1.90%48 Beneish M-Score is -3.23 as of Jun. 27, 2026. GuruFocus rates NSE:PFOCUS with a GF Score™ of 48/100 and a GF Value™ of ₹82.81 (Significantly Overvalued). The stock has 3 warning signs investors should review. Among 989 Media - Diversified companies, Prime Focus ranks better than 82.31% 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 -3.23 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for Prime Focus's Beneish M-Score or its related term are showing as below:
NSE:PFOCUS'
s Beneish M-Score Range Over the Past 10 Years
Min: -3.23 Med: -2.6 Max: -2.16
Current: -3.23
During the past 13 years, the highest Beneish M-Score of Prime Focus was -2.16. The lowest was -3.23. And the median was -2.60.
Prime Focus Beneish M-Score Related Terms
Prime Focus Beneish M-Score Historical Data
* Premium members only.
The historical data trend for Prime Focus'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.
NSE:PFOCUS vs NFLX, DIS, WBD: Beneish M-Score Comparison
For the Entertainment subindustry, Prime Focus'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.
Prime Focus Beneish M-Score vs Media - Diversified Industry
For the Media - Diversified industry and Communication Services sector, Prime Focus's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Prime Focus'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 Prime Focus 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 * 0.1615
+
0.528 * 1.0139
+
0.404 * 0.8773
+
0.892 * 1.2966
+
0.115 * 0.846
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 0
+
4.679 * -0.07562
-
0.327 * 1.0102
=
-3.23
* 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))
=
(5052.957 / (5052.957 + 13190.1))
/
(6575.428 / (6575.428 + 13507.763))
=
0.27698
/
0.32741
=
0.846
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
=
(2187.56 - 0
-
10240.703)
/
106494.342
=
-0.07562
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.
Prime Focus has a M-score of -3.23 suggests that the company is unlikely to be a manipulator.
Prime Focus (NSE:PFOCUS) has a Beneish M-Score of -3.23 as of Jun. 27, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Prime Focus and its competitors. According to the industry distribution chart, Prime Focus ranks #175 out of 989 companies in the Media - Diversified industry, placing it in the top 17.7%.
Is Prime Focus' Beneish M-Score too high?
Prime Focus' current Beneish M-Score is -3.23. Based on the distribution chart, Prime Focus ranks #175 out of 989 companies in the Media - Diversified industry, which is in the top quartile — a strong position relative to peers. Overall, Prime Focus has a GF Score™ of 48/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Prime Focus' Beneish M-Score compare to NFLX and DIS?
According to the Media - Diversified industry distribution chart, Prime Focus ranks #175 out of 989 companies for Beneish M-Score. This places Prime Focus in the top 18% of its industry — outperforming the majority of peers. 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 Media - Diversified company?
A good Beneish M-Score depends on the Media - Diversified 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 Prime Focus and its competitors. Prime Focus's current Beneish M-Score is -3.23. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Prime Focus stock overvalued right now?
Based on GuruFocus' analysis, Prime Focus (NSE:PFOCUS) is currently considered Significantly Overvalued. The stock's GF Value™ is ₹82.81, compared to a current price of ₹209.94 — trading 153.5% above its estimated fair value. The current Beneish M-Score is -3.23. Prime Focus' overall GF Score™ is 48/100 with 3 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 Prime Focus (NSE:PFOCUS), the current Beneish M-Score is -3.23 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 Prime Focus (NSE:PFOCUS) Overvalued in 2026?
Based on GuruFocus' analysis, Prime Focus stock appears to be overvalued.
The current stock price of ₹209.94 is trading 153.5% above its estimated GF Value™ of ₹82.81.
GuruFocus considers Prime Focus to be Significantly Overvalued.
Key valuation signals for NSE:PFOCUS:
Beneish M-Score: -3.23
GF Value™: ₹82.81 vs. price of ₹209.94 (153.5% above fair value)
No single metric tells the full story. See the NSE:PFOCUS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Prime Focus Ltd is an international media and entertainment services company providing integrated post-production activities including visual effects, animation, stereo 2D to 3D conversion, and digital intermediate services. The company caters to the film, television, and digital content industries, offering end-to-end creative, technology, production, and post-production services. It operates across multiple cities globally, including prominent hubs in India, North America, Europe, and Australia, enabling seamless collaboration across time zones. Prime Focus generates revenue majorly through its media services and technology platforms, serving content creators with solutions that optimize workflows, enhance creative output, and reduce costs.
48GF Score
Get the complete analysis for NSE:PFOCUS
Beneish M-Score is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
NSE:PFOCUS has been successfully added to your 
