Sanofi Consumer Healthcare India (NSE:SANOFICONR) Beneish M-Score: -1.37 (As of Jun. 30, 2026)


NSE:SANOFICONR Sanofi Consumer Healthcare India Ltd NSE:SANOFICONR
21 GF Score
Price ₹4,608.00
! 2 Warning Signs
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What is Sanofi Consumer Healthcare India Beneish M-Score?

Sanofi Consumer Healthcare India NSE:SANOFICONR -0.22% 21 Beneish M-Score is -1.37 as of Jun. 30, 2026. GuruFocus rates NSE:SANOFICONR with a GF Score™ of 21/100. The stock has 2 warning signs investors should review. Among 908 Drug Manufacturers companies, Sanofi Consumer Healthcare India ranks worse than 89.43% 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 -1.37 higher than -1.78, which implies that the company might have manipulated its financial results.

The historical rank and industry rank for Sanofi Consumer Healthcare India's Beneish M-Score or its related term are showing as below:

NSE:SANOFICONR' s Beneish M-Score Range Over the Past 10 Years
Min: -1.37   Med: -1.37   Max: -1.37
Current: -1.37

During the past 3 years, the highest Beneish M-Score of Sanofi Consumer Healthcare India was -1.37. The lowest was -1.37. And the median was -1.37.


Sanofi Consumer Healthcare India Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Sanofi Consumer Healthcare India'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.

Sanofi Consumer Healthcare India Beneish M-Score Chart

Sanofi Consumer Healthcare India Annual Data
Trend Dec23 Dec24 Dec25
Beneish M-Score
0.00 0.00 -1.37

Sanofi Consumer Healthcare India Quarterly Data
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 0.00 0.00 0.00 -1.37 0.00

NSE:SANOFICONR vs LLY, JNJ, ABBV: Beneish M-Score Comparison

For the Drug Manufacturers - General subindustry, Sanofi Consumer Healthcare India'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.


Sanofi Consumer Healthcare India Beneish M-Score vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, Sanofi Consumer Healthcare India's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Sanofi Consumer Healthcare India's Beneish M-Score falls into.


NSE:SANOFICONR
21GF Score
Sanofi Consumer Healthcare India Ltd NSE:SANOFICONR
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Sanofi Consumer Healthcare India 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 Sanofi Consumer Healthcare India 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 * 1.3385+0.528 * 0.9988+0.404 * 1.1861+0.892 * 1.2259+0.115 * 0.5556
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1.3355+4.679 * 0.119378-0.327 * 0.7794
=-1.37

* 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 (Dec25) TTM:Last Year (Dec24) TTM:
Total Receivables was ₹297 Mil.
Revenue was ₹8,780 Mil.
Gross Profit was ₹5,982 Mil.
Total Current Assets was ₹4,943 Mil.
Total Assets was ₹5,470 Mil.
Property, Plant and Equipment(Net PPE) was ₹351 Mil.
Depreciation, Depletion and Amortization(DDA) was ₹117 Mil.
Selling, General, & Admin. Expense(SGA) was ₹1,223 Mil.
Total Current Liabilities was ₹1,284 Mil.
Long-Term Debt & Capital Lease Obligation was ₹171 Mil.
Net Income was ₹2,401 Mil.
Gross Profit was ₹0 Mil.
Cash Flow from Operations was ₹1,748 Mil.
Total Receivables was ₹181 Mil.
Revenue was ₹7,162 Mil.
Gross Profit was ₹4,874 Mil.
Total Current Assets was ₹3,917 Mil.
Total Assets was ₹4,313 Mil.
Property, Plant and Equipment(Net PPE) was ₹279 Mil.
Depreciation, Depletion and Amortization(DDA) was ₹45 Mil.
Selling, General, & Admin. Expense(SGA) was ₹747 Mil.
Total Current Liabilities was ₹1,306 Mil.
Long-Term Debt & Capital Lease Obligation was ₹166 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)
=(297 / 8780) / (181 / 7162)
=0.033827 / 0.025272
=1.3385

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)
=(4874 / 7162) / (5982 / 8780)
=0.680536 / 0.681321
=0.9988

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 - (4943 + 351) / 5470) / (1 - (3917 + 279) / 4313)
=0.032176 / 0.027127
=1.1861

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
=8780 / 7162
=1.2259

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))
=(45 / (45 + 279)) / (117 / (117 + 351))
=0.138889 / 0.25
=0.5556

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)
=(1223 / 8780) / (747 / 7162)
=0.139294 / 0.1043
=1.3355

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)
=((171 + 1284) / 5470) / ((166 + 1306) / 4313)
=0.265996 / 0.341294
=0.7794

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
=(2401 - 0 - 1748) / 5470
=0.119378

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.

Sanofi Consumer Healthcare India has a M-score of -1.37 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 -1.37 mean?
Sanofi Consumer Healthcare India (NSE:SANOFICONR) has a Beneish M-Score of -1.37 as of Jun. 30, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Sanofi Consumer Healthcare India and its competitors. According to the industry distribution chart, Sanofi Consumer Healthcare India ranks #812 out of 908 companies in the Drug Manufacturers industry, placing it in the top 89.4%.
Is Sanofi Consumer Healthcare India's Beneish M-Score too high?
Sanofi Consumer Healthcare India's current Beneish M-Score is -1.37. Based on the distribution chart, Sanofi Consumer Healthcare India ranks #812 out of 908 companies in the Drug Manufacturers industry, which is in the bottom quartile relative to peers. Overall, Sanofi Consumer Healthcare India has a GF Score™ of 21/100, reflecting its overall financial health beyond just this single metric.
How does Sanofi Consumer Healthcare India's Beneish M-Score compare to LLY and JNJ?
According to the Drug Manufacturers industry distribution chart, Sanofi Consumer Healthcare India ranks #812 out of 908 companies for Beneish M-Score. This places Sanofi Consumer Healthcare India 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 Sanofi Consumer Healthcare India and its competitors. Sanofi Consumer Healthcare India's current Beneish M-Score is -1.37. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sanofi Consumer Healthcare India stock overvalued right now?
Sanofi Consumer Healthcare India (NSE:SANOFICONR) has a current Beneish M-Score of -1.37. The current Beneish M-Score is -1.37. Sanofi Consumer Healthcare India's overall GF Score™ is 21/100 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 Sanofi Consumer Healthcare India (NSE:SANOFICONR), the current Beneish M-Score is -1.37 as of Jun. 30, 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.

Sanofi Consumer Healthcare India Business Description

Other Exchanges 544250:India
Address Pirojshanagar, Eastern Express Highway, Unit 1104, 11th Floor, Godrej Two, Vikhroli East, Mumbai, MH, IND, 400079
Sanofi Consumer Healthcare India Ltd is mainly engaged in the business of manufacturing and trading of drugs and pharmaceutical products. The Company also has various independent contract/third-party manufacturers based across the country and provides business support services to its group entity in India. Its products include Allergy Relief (Allegra), Pain Care (Combiflam), and Physical Wellness (DePURA). The Company sells its products in India through independent distributors and outside India. Its operations are limited to one segment, namely Pharmaceutical Business. The Company operates in India, which generates the maximum revenue, and Outside India.
21GF Score

Get the complete analysis for NSE:SANOFICONR

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

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