RTOXF (Rotork) Beneish M-Score: -2.43 (As of Jun. 26, 2026)


RTOXF Rotork PLC RTOXF
80 GF Score
Price $4.30
GF Value $4.90
Valuation Modestly Undervalued
! 1 Warning Sign
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What is Rotork Beneish M-Score?

Rotork RTOXF -1.15% 80 Beneish M-Score is -2.43 as of Jun. 26, 2026. GuruFocus rates RTOXF with a GF Score™ of 80/100 and a GF Value™ of $4.90 (Modestly Undervalued). The stock has 1 warning sign investors should review. Among 2,926 Industrial Products companies, Rotork ranks worse than 52.53% 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 -2.43 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

RTOXF' s Beneish M-Score Range Over the Past 10 Years
Min: -2.98   Med: -2.63   Max: -1.91
Current: -2.43

During the past 13 years, the highest Beneish M-Score of Rotork was -1.91. The lowest was -2.98. And the median was -2.63.


Rotork Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Rotork'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.

Rotork Beneish M-Score Chart

Rotork Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only -2.61 -1.91 -2.44 -2.89 -2.43

Rotork Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Beneish M-Score Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only -2.44 0.00 -2.89 0.00 -2.43

RTOXF vs GEV, ETN, PH: Beneish M-Score Comparison

For the Specialty Industrial Machinery subindustry, Rotork'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.


Rotork Beneish M-Score vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Rotork's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Rotork's Beneish M-Score falls into.


RTOXF
80GF Score
Rotork PLC RTOXF
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Rotork 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 Rotork 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 * 1.1542+0.528 * 0.9856+0.404 * 1.0263+0.892 * 1.091+0.115 * 0.9744
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 0.9616+4.679 * -0.012779-0.327 * 1.1937
=-2.37

* 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 $248 Mil.
Revenue was $1,041 Mil.
Gross Profit was $520 Mil.
Total Current Assets was $568 Mil.
Total Assets was $1,089 Mil.
Property, Plant and Equipment(Net PPE) was $122 Mil.
Depreciation, Depletion and Amortization(DDA) was $29 Mil.
Selling, General, & Admin. Expense(SGA) was $315 Mil.
Total Current Liabilities was $228 Mil.
Long-Term Debt & Capital Lease Obligation was $54 Mil.
Net Income was $154 Mil.
Gross Profit was $0 Mil.
Cash Flow from Operations was $168 Mil.
Total Receivables was $197 Mil.
Revenue was $954 Mil.
Gross Profit was $470 Mil.
Total Current Assets was $521 Mil.
Total Assets was $987 Mil.
Property, Plant and Equipment(Net PPE) was $114 Mil.
Depreciation, Depletion and Amortization(DDA) was $26 Mil.
Selling, General, & Admin. Expense(SGA) was $300 Mil.
Total Current Liabilities was $188 Mil.
Long-Term Debt & Capital Lease Obligation was $26 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)
=(248.193 / 1040.562) / (197.092 / 953.729)
=0.238518 / 0.206654
=1.1542

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)
=(470.164 / 953.729) / (520.482 / 1040.562)
=0.492974 / 0.500193
=0.9856

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 - (568.407 + 122.222) / 1089.424) / (1 - (520.607 + 114.159) / 986.726)
=0.36606 / 0.356695
=1.0263

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
=1040.562 / 953.729
=1.091

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))
=(25.917 / (25.917 + 114.159)) / (28.648 / (28.648 + 122.222))
=0.185021 / 0.189885
=0.9744

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)
=(315.127 / 1040.562) / (300.379 / 953.729)
=0.302843 / 0.314952
=0.9616

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)
=((53.681 + 227.577) / 1089.424) / ((25.79 + 187.611) / 986.726)
=0.258171 / 0.216272
=1.1937

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
=(154.485 - 0 - 168.407) / 1089.424
=-0.012779

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.

Rotork has a M-score of -2.37 suggests that the company is unlikely to be a manipulator.

Frequently Asked Questions Learn more about Beneish M-Score →
What does a Beneish M-Score of -2.43 mean?
Rotork (RTOXF) has a Beneish M-Score of -2.43 as of Jun. 26, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Rotork and its competitors. According to the industry distribution chart, Rotork ranks #1537 out of 2926 companies in the Industrial Products industry, placing it in the top 52.5%.
Is Rotork's Beneish M-Score too high?
Rotork's current Beneish M-Score is -2.43. Based on the distribution chart, Rotork ranks #1537 out of 2926 companies in the Industrial Products industry, which is below the industry midpoint. Overall, Rotork has a GF Score™ of 80/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Rotork's Beneish M-Score compare to GEV and ETN?
According to the Industrial Products industry distribution chart, Rotork ranks #1537 out of 2926 companies for Beneish M-Score. This places Rotork 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 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 Rotork and its competitors. Rotork's current Beneish M-Score is -2.43. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Rotork stock overvalued right now?
Based on GuruFocus' analysis, Rotork (RTOXF) is currently considered Modestly Undervalued. The stock's GF Value™ is $4.90, compared to a current price of $4.30 — trading 12.2% below its estimated fair value. The current Beneish M-Score is -2.43. Rotork's overall GF Score™ is 80/100 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 Rotork (RTOXF), the current Beneish M-Score is -2.43 as of Jun. 26, 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 Rotork (RTOXF) Overvalued in 2026?

Based on GuruFocus' analysis, Rotork stock appears to be undervalued. The current stock price of $4.30 is trading 12.2% below its estimated GF Value™ of $4.90. GuruFocus considers Rotork to be Modestly Undervalued.

Key valuation signals for RTOXF:

  • Beneish M-Score: -2.43
  • GF Value™: $4.90 vs. price of $4.30 (12.2% below fair value)
  • GF Score™: 80/100 with 1 warning sign

No single metric tells the full story. See the RTOXF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Rotork Business Description

Other Exchanges RORl:UKROR:UKRO41:Germany
Address Brassmill Lane, Rotork House, Bath, GBR, BA1 3JQ
Rotork PLC is a U.K.-based company that designs and manufactures actuators and other industrial components for various markets. The company's operating segments include Oil and Gas; Water and Power; and Chemical, Process, and Industrial. The majority of the company's revenue is derived from its Oil and Gas segment. The company's product categories consist of electric, process control, and fluid actuators, gearboxes and valve accessories, and pneumatic valves.
80GF Score

Get the complete analysis for RTOXF

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

$4.30
Price
$4.90
GF Value