Park AerospacePKE -2.16%71 Beneish M-Score is -2.47 as of Jun. 25, 2026. GuruFocus rates PKE with a GF Score™ of 71/100 and a GF Value™ of $19.71 (Significantly Overvalued). The stock has 3 warning signs investors should review. Among 326 Aerospace & Defense companies, Park Aerospace ranks better than 54.91% 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 -2.47 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for Park Aerospace's Beneish M-Score or its related term are showing as below:
PKE'
s Beneish M-Score Range Over the Past 10 Years
Min: -3.27 Med: -2.18 Max: 0.32
Current: -2.47
During the past 13 years, the highest Beneish M-Score of Park Aerospace was 0.32. The lowest was -3.27. And the median was -2.18.
Park Aerospace Beneish M-Score Related Terms
Park Aerospace Beneish M-Score Historical Data
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The historical data trend for Park Aerospace'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.
PKE vs SPCE, RGR, SWBI: Beneish M-Score Comparison
For the Aerospace & Defense subindustry, Park Aerospace'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.
Park Aerospace Beneish M-Score vs Aerospace & Defense Industry
For the Aerospace & Defense industry and Industrials sector, Park Aerospace's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Park Aerospace'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 Park Aerospace 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 * 0.7197
+
0.528 * 0.9196
+
0.404 * 0.9994
+
0.892 * 1.1818
+
0.115 * 1.0008
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 0.9412
+
4.679 * -0.001596
-
0.327 * 0.5584
=
-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))
=
(1.851 / (1.851 + 21.958))
/
(1.86 / (1.86 + 22.084))
=
0.077744
/
0.077681
=
1.0008
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
=
(11.272 - 0
-
11.499)
/
142.228
=
-0.001596
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.
Park Aerospace has a M-score of -2.47 suggests that the company is unlikely to be a manipulator.
Park Aerospace (PKE) has a Beneish M-Score of -2.47 as of Jun. 25, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Park Aerospace and its competitors. According to the industry distribution chart, Park Aerospace ranks #147 out of 326 companies in the Aerospace & Defense industry, placing it in the top 45.1%.
Is Park Aerospace's Beneish M-Score too high?
Park Aerospace's current Beneish M-Score is -2.47. Based on the distribution chart, Park Aerospace ranks #147 out of 326 companies in the Aerospace & Defense industry, which is above the industry midpoint. Overall, Park Aerospace has a GF Score™ of 71/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Park Aerospace's Beneish M-Score compare to SPCE and RGR?
According to the Aerospace & Defense industry distribution chart, Park Aerospace ranks #147 out of 326 companies for Beneish M-Score. This puts Park Aerospace in the upper 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 an Aerospace & Defense company?
A good Beneish M-Score depends on the Aerospace & Defense 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 Park Aerospace and its competitors. Park Aerospace's current Beneish M-Score is -2.47. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Park Aerospace stock overvalued right now?
Based on GuruFocus' analysis, Park Aerospace (PKE) is currently considered Significantly Overvalued. The stock's GF Value™ is $19.71, compared to a current price of $31.74 — trading 61% above its estimated fair value. The current Beneish M-Score is -2.47. Park Aerospace's overall GF Score™ is 71/100 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 Park Aerospace (PKE), the current Beneish M-Score is -2.47 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 Park Aerospace (PKE) Overvalued in 2026?
Based on GuruFocus' analysis, Park Aerospace stock appears to be overvalued.
The current stock price of $31.74 is trading 61% above its estimated GF Value™ of $19.71.
GuruFocus considers Park Aerospace to be Significantly Overvalued.
Key valuation signals for PKE:
Beneish M-Score: -2.47
GF Value™: $19.71 vs. price of $31.74 (61% above fair value)
No single metric tells the full story. See the PKE stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Park Aerospace Corp is an aerospace company that develops and manufactures composite materials used to produce composite structures for the aerospace market. Its products include film adhesives, lightning strike protection materials, specialty ablative materials for rocket motors and nozzles, and materials for radome applications. The Company offers composite materials designed for hand lay-up and automated fiber placement (AFP) manufacturing applications, which are used in jet engines, large and regional transport aircraft, military aircraft, unmanned aerial vehicles (UAVs), business jets, general aviation aircraft, and rotary wing aircraft. It operates in North America, Asia, and Europe, with North America generating maximum revenue.
71GF Score
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