Rational AGRTLLF +1.65%93 Beneish M-Score is -2.55 as of Jun. 24, 2026. GuruFocus rates RTLLF with a GF Score™ of 93/100 and a GF Value™ of $893.79 (Modestly Undervalued). The stock has 1 warning sign investors should review. Among 2,926 Industrial Products companies, Rational AG ranks better than 59.36% 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 -2.55 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for Rational AG's Beneish M-Score or its related term are showing as below:
RTLLF'
s Beneish M-Score Range Over the Past 10 Years
Min: -2.97 Med: -2.45 Max: -1.4
Current: -2.55
During the past 13 years, the highest Beneish M-Score of Rational AG was -1.40. The lowest was -2.97. And the median was -2.45.
Rational AG Beneish M-Score Related Terms
Rational AG Beneish M-Score Historical Data
* Premium members only.
The historical data trend for Rational AG'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.
For the Specialty Industrial Machinery subindustry, Rational AG'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.
Rational AG Beneish M-Score vs Industrial Products Industry
For the Industrial Products industry and Industrials sector, Rational AG's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Rational AG'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 Rational AG 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 * 1.0456
+
0.528 * 1.0121
+
0.404 * 0.7854
+
0.892 * 1.1509
+
0.115 * 1.0835
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 0.9784
+
4.679 * -0.019136
-
0.327 * 1.0731
=
-2.48
* 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))
=
(41.567 / (41.567 + 240.87))
/
(42.78 / (42.78 + 272.172))
=
0.147173
/
0.13583
=
1.0835
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
=
(298.207 - 0
-
325.474)
/
1424.941
=
-0.019136
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.
Rational AG has a M-score of -2.48 suggests that the company is unlikely to be a manipulator.
Rational AG (RTLLF) has a Beneish M-Score of -2.55 as of Jun. 24, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Rational AG and its competitors. According to the industry distribution chart, Rational AG ranks #1189 out of 2926 companies in the Industrial Products industry, placing it in the top 40.6%.
Is Rational AG's Beneish M-Score too high?
Rational AG's current Beneish M-Score is -2.55. Based on the distribution chart, Rational AG ranks #1189 out of 2926 companies in the Industrial Products industry, which is above the industry midpoint. Overall, Rational AG has a GF Score™ of 93/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Rational AG's Beneish M-Score compare to GEV and ETN?
According to the Industrial Products industry distribution chart, Rational AG ranks #1189 out of 2926 companies for Beneish M-Score. This puts Rational AG 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 Industrial Products company?
A good Beneish M-Score depends on the Industrial Products 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 Rational AG and its competitors. Rational AG's current Beneish M-Score is -2.55. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Rational AG stock overvalued right now?
Based on GuruFocus' analysis, Rational AG (RTLLF) is currently considered Modestly Undervalued. The stock's GF Value™ is $893.79, compared to a current price of $746.43 — trading 16.5% below its estimated fair value. The current Beneish M-Score is -2.55. Rational AG's overall GF Score™ is 93/100 with 1 warning sign 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 Rational AG (RTLLF), the current Beneish M-Score is -2.55 as of Jun. 24, 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 Rational AG (RTLLF) Overvalued in 2026?
Based on GuruFocus' analysis, Rational AG stock appears to be undervalued.
The current stock price of $746.43 is trading 16.5% below its estimated GF Value™ of $893.79.
GuruFocus considers Rational AG to be Modestly Undervalued.
Key valuation signals for RTLLF:
Beneish M-Score: -2.55
GF Value™: $893.79 vs. price of $746.43 (16.5% below fair value)
No single metric tells the full story. See the RTLLF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Rational specializes in manufacturing automated multifunctional ovens for professional kitchens that replace conventional cooking appliances such as a stove, grill, and oven. Rational has produced over 1 million combi-steamers since its first combi-steamer in 1976, which are used to prepare 160 million food dishes daily. Approximately 72% of group revenue is generated from the sale of cooking appliances, mostly the iCombi Pro that was launched in May 2020 and its predecessor product. Rational has a presence in over 120 countries. The majority of revenue is earned in Europe, followed by North America and Asia.
93GF Score
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