Embla Medical hfOSSFF 92 Beneish M-Score is -2.53 as of Jun. 25, 2026. GuruFocus rates OSSFF with a GF Score™ of 92/100 and a GF Value™ of $5.49. The stock has 2 warning signs investors should review. Among 765 Medical Devices & Instruments companies, Embla Medical hf ranks worse than 54.64% 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 -2.53 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for Embla Medical hf's Beneish M-Score or its related term are showing as below:
OSSFF'
s Beneish M-Score Range Over the Past 10 Years
Min: -3.16 Med: -2.54 Max: -2.31
Current: -2.53
During the past 13 years, the highest Beneish M-Score of Embla Medical hf was -2.31. The lowest was -3.16. And the median was -2.54.
Embla Medical hf Beneish M-Score Related Terms
Embla Medical hf Beneish M-Score Historical Data
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The historical data trend for Embla Medical hf'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.
OSSFF vs ABT, SYK, MDT: Beneish M-Score Comparison
For the Medical Devices subindustry, Embla Medical hf'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.
Embla Medical hf Beneish M-Score vs Medical Devices & Instruments Industry
For the Medical Devices & Instruments industry and Healthcare sector, Embla Medical hf's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Embla Medical hf'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 Embla Medical hf 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 * 0.9992
+
0.528 * 1.0197
+
0.404 * 0.9852
+
0.892 * 1.1171
+
0.115 * 1.0377
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 0.987
+
4.679 * -0.024825
-
0.327 * 0.9668
=
-2.47
* 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))
=
(56.618 / (56.618 + 207.782))
/
(62.229 / (62.229 + 239.326))
=
0.214138
/
0.20636
=
1.0377
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
=
(85.635 - 0
-
128.063)
/
1709.095
=
-0.024825
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.
Embla Medical hf has a M-score of -2.47 suggests that the company is unlikely to be a manipulator.
Embla Medical hf (OSSFF) has a Beneish M-Score of -2.53 as of Jun. 25, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Embla Medical hf and its competitors. According to the industry distribution chart, Embla Medical hf ranks #418 out of 765 companies in the Medical Devices & Instruments industry, placing it in the top 54.6%.
Is Embla Medical hf's Beneish M-Score too high?
Embla Medical hf's current Beneish M-Score is -2.53. Based on the distribution chart, Embla Medical hf ranks #418 out of 765 companies in the Medical Devices & Instruments industry, which is below the industry midpoint. Overall, Embla Medical hf has a GF Score™ of 92/100, reflecting its overall financial health beyond just this single metric.
How does Embla Medical hf's Beneish M-Score compare to ABT and SYK?
According to the Medical Devices & Instruments industry distribution chart, Embla Medical hf ranks #418 out of 765 companies for Beneish M-Score. This places Embla Medical hf 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 Embla Medical hf and its competitors. Embla Medical hf's current Beneish M-Score is -2.53. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Embla Medical hf stock overvalued right now?
Embla Medical hf (OSSFF) has a current Beneish M-Score of -2.53. The stock's GF Value™ is $5.49, compared to a current price of $4.15 — trading 24.4% below its estimated fair value. The current Beneish M-Score is -2.53. Embla Medical hf's overall GF Score™ is 92/100 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 Embla Medical hf (OSSFF), the current Beneish M-Score is -2.53 as of Jun. 25, 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 Embla Medical hf (OSSFF) Overvalued in 2026?
Based on GuruFocus' analysis, Embla Medical hf stock appears to be undervalued.
The current stock price of $4.15 is trading 24.4% below its estimated GF Value™ of $5.49.
Key valuation signals for OSSFF:
Beneish M-Score: -2.53
GF Value™: $5.49 vs. price of $4.15 (24.4% below fair value)
No single metric tells the full story. See the OSSFF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Embla Medical hf operates as an orthopedic products company specializing in the design, development, manufacturing and sales of prosthetics and bracing & supports products. The company also provides patient care through a network of Orthotic and Prosthetic (O&P) facilities. It sells its products in multiple countries, with Europe and North America representing its principal markets. The company operates within three business segments: Prosthetics & Neuro Orthotics, Bracing & Supports and Patient Care. The majority of the company's revenue is derived from the Prosthetics & Neuro Orthotics, which includes products designed for users with varying mobility needs, ranging from lower-activity applications to solutions intended for more active use.
92GF Score
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