SKF ABSKUFF 78 Beneish M-Score is -2.55 as of Jun. 26, 2026. GuruFocus rates SKUFF with a GF Score™ of 78/100 and a GF Value™ of $22.70 (Fairly Valued). The stock has 9 warning signs investors should review. Among 2,926 Industrial Products companies, SKF AB 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 SKF AB's Beneish M-Score or its related term are showing as below:
SKUFF'
s Beneish M-Score Range Over the Past 10 Years
Min: -3.03 Med: -2.59 Max: -2.16
Current: -2.55
During the past 13 years, the highest Beneish M-Score of SKF AB was -2.16. The lowest was -3.03. And the median was -2.59.
SKF AB Beneish M-Score Related Terms
SKF AB Beneish M-Score Historical Data
* Premium members only.
The historical data trend for SKF AB'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.
SKUFF vs SNA, RBC, LECO: Beneish M-Score Comparison
For the Tools & Accessories subindustry, SKF AB'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.
SKF AB Beneish M-Score vs Industrial Products Industry
For the Industrial Products industry and Industrials sector, SKF AB's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where SKF AB'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 SKF AB 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 * 1.0741
+
0.528 * 1.0519
+
0.404 * 1.0532
+
0.892 * 1.0173
+
0.115 * 1.0379
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 1.0805
+
4.679 * -0.028343
-
0.327 * 0.9758
=
-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))
=
(442.25 / (442.25 + 3095.196))
/
(460.741 / (460.741 + 3364.101))
=
0.12502
/
0.12046
=
1.0379
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
=
(401.49 - 0
-
740.243)
/
11952.089
=
-0.028343
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.
SKF AB has a M-score of -2.48 suggests that the company is unlikely to be a manipulator.
SKF AB (SKUFF) has a Beneish M-Score of -2.55 as of Jun. 26, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on SKF AB and its competitors. According to the industry distribution chart, SKF AB ranks #1189 out of 2926 companies in the Industrial Products industry, placing it in the top 40.6%.
Is SKF AB's Beneish M-Score too high?
SKF AB's current Beneish M-Score is -2.55. Based on the distribution chart, SKF AB ranks #1189 out of 2926 companies in the Industrial Products industry, which is above the industry midpoint. Overall, SKF AB has a GF Score™ of 78/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does SKF AB's Beneish M-Score compare to SNA and RBC?
According to the Industrial Products industry distribution chart, SKF AB ranks #1189 out of 2926 companies for Beneish M-Score. This puts SKF AB 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 SKF AB and its competitors. SKF AB'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 SKF AB stock overvalued right now?
Based on GuruFocus' analysis, SKF AB (SKUFF) is currently considered Fairly Valued. The stock's GF Value™ is $22.70, compared to a current price of $23.95 — trading 5.5% above its estimated fair value. The current Beneish M-Score is -2.55. SKF AB's overall GF Score™ is 78/100 with 9 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 SKF AB (SKUFF), the current Beneish M-Score is -2.55 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 SKF AB (SKUFF) Overvalued in 2026?
Based on GuruFocus' analysis, SKF AB stock appears to be overvalued.
The current stock price of $23.95 is trading 5.5% above its estimated GF Value™ of $22.70.
GuruFocus considers SKF AB to be Fairly Valued.
Key valuation signals for SKUFF:
Beneish M-Score: -2.55
GF Value™: $22.70 vs. price of $23.95 (5.5% above fair value)
No single metric tells the full story. See the SKUFF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
SKF's history goes back to the first major patents in ball bearings, when in 1907 it was the first to patent the self-aligning ball bearing. SKF and Schaeffler Group are the top two global ball bearing suppliers, followed by Timken, NSK, NTN, and JTEKT. Combined, these six companies supply about 60% of the world's ball bearings. However, most of them have sector niches, as ball bearings for industrial purposes are engineered for specific applications. SKF is based in Sweden and has a global manufacturing footprint of 106 sites and about 17,000 global distributor locations. The firm operates under two segments: industrials, with a fairly fragmented customer base; and automotive, which is the opposite, with a concentrated customer base including the likes of Tesla.
78GF Score
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