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Ambu ASOCSE:AMBU B -0.66%90 Beneish M-Score is -2.56 as of Sep. 08, 2026. GuruFocus rates OCSE:AMBU B with a GF Score™ of 90/100 and a GF Value™ of kr119.02 (Significantly Undervalued). Among 772 Medical Devices & Instruments companies, Ambu AS ranks worse than 51.55% 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 -2.56 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for Ambu AS's Beneish M-Score or its related term are showing as below:
OCSE:AMBU B'
s Beneish M-Score Range Over the Past 10 Years
Min: -2.98 Med: -2.52 Max: -2.11
Current: -2.56
During the past 13 years, the highest Beneish M-Score of Ambu AS was -2.11. The lowest was -2.98. And the median was -2.52.
The historical data trend for Ambu AS'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.
OCSE:AMBU B vs ABT, SYK, MDT: Beneish M-Score Comparison
For the Medical Devices subindustry, Ambu AS'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.
Ambu AS Beneish M-Score vs Medical Devices & Instruments Industry
For the Medical Devices & Instruments industry and Healthcare sector, Ambu AS's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Ambu AS'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 Ambu AS 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 * 1.1004
+
0.528 * 0.9971
+
0.404 * 0.9617
+
0.892 * 1.0468
+
0.115 * 1.6996
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 1.0458
+
4.679 * -0.055434
-
0.327 * 1.0333
=
-2.56
* 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))
=
(704 / (704 + 1086))
/
(392 / (392 + 1302))
=
0.393296
/
0.231405
=
1.6996
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
=
(510 - 0
-
941)
/
7775
=
-0.055434
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.
Ambu AS has a M-score of -2.56 suggests that the company is unlikely to be a manipulator.
Ambu AS (OCSE:AMBU B) has a Beneish M-Score of -2.56 as of Sep. 08, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Ambu AS and its competitors. According to the industry distribution chart, Ambu AS ranks #398 out of 772 companies in the Medical Devices & Instruments industry, placing it in the top 51.6%.
Is Ambu AS's Beneish M-Score too high?
Ambu AS's current Beneish M-Score is -2.56. Based on the distribution chart, Ambu AS ranks #398 out of 772 companies in the Medical Devices & Instruments industry, which is below the industry midpoint. Overall, Ambu AS has a GF Score™ of 90/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Ambu AS's Beneish M-Score compare to ABT and SYK?
According to the Medical Devices & Instruments industry distribution chart, Ambu AS ranks #398 out of 772 companies for Beneish M-Score. This places Ambu AS 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 Medical Devices & Instruments company?
A good Beneish M-Score depends on the Medical Devices & Instruments 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 Ambu AS and its competitors. Ambu AS's current Beneish M-Score is -2.56. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ambu AS stock overvalued right now?
Based on GuruFocus' analysis, Ambu AS (OCSE:AMBU B) is currently considered Significantly Undervalued. The stock's GF Value™ is kr119.02, compared to a current price of kr67.60 — trading 43.2% below its estimated fair value. The current Beneish M-Score is -2.56. Ambu AS's overall GF Score™ is 90/100. 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 Ambu AS (OCSE:AMBU B), the current Beneish M-Score is -2.56 as of Sep. 08, 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 Ambu AS (OCSE:AMBU B) Overvalued in 2026?
Based on GuruFocus' analysis, Ambu AS stock appears to be undervalued.
The current stock price of kr67.60 is trading 43.2% below its estimated GF Value™ of kr119.02.
GuruFocus considers Ambu AS to be Significantly Undervalued.
Key valuation signals for OCSE:AMBU B:
Beneish M-Score: -2.56
GF Value™: kr119.02 vs. price of kr67.60 (43.2% below fair value)
No single metric tells the full story. See the OCSE:AMBU B stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Ambu AS provides medical technology solutions. The company's business consists of research and development of new solutions, which are then manufactured, marketed, and sold. It operates in two verticals: Endoscopy Solutions and Anesthesia & Patient Monitoring, with the majority of revenue being generated from the Endoscopy Solutions business. Geographical segments include North America, Europe, and the Rest of the World.
90GF Score
Get the complete analysis for OCSE:AMBU B
Beneish M-Score is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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