SeniorSNIRF 58 Beneish M-Score is -2.94 as of Jun. 24, 2026. GuruFocus rates SNIRF with a GF Score™ of 58/100 and a GF Value™ of $1.90 (Significantly Overvalued). The stock has 6 warning signs investors should review. Among 326 Aerospace & Defense companies, Senior ranks better than 82.82% 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 -2.94 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for Senior's Beneish M-Score or its related term are showing as below:
SNIRF'
s Beneish M-Score Range Over the Past 10 Years
Min: -4.29 Med: -2.63 Max: -2.17
Current: -2.94
During the past 13 years, the highest Beneish M-Score of Senior was -2.17. The lowest was -4.29. And the median was -2.63.
Senior Beneish M-Score Related Terms
Senior Beneish M-Score Historical Data
* Premium members only.
The historical data trend for Senior'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 Aerospace & Defense subindustry, Senior'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.
Senior Beneish M-Score vs Aerospace & Defense Industry
For the Aerospace & Defense industry and Industrials sector, Senior's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Senior'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 Senior 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 * 0.9044
+
0.528 * 0.9614
+
0.404 * 1.0589
+
0.892 * 1.105
+
0.115 * 0.6142
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 1.0861
+
4.679 * -0.078182
-
0.327 * 0.9627
=
-2.88
* 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))
=
(36.536 / (36.536 + 369.279))
/
(40.562 / (40.562 + 236.145))
=
0.090031
/
0.146588
=
0.6142
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
=
(-5.622 - 0
-
76.171)
/
1046.185
=
-0.078182
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.
Senior has a M-score of -2.88 suggests that the company is unlikely to be a manipulator.
Senior (SNIRF) has a Beneish M-Score of -2.94 as of Jun. 24, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Senior and its competitors. According to the industry distribution chart, Senior ranks #56 out of 326 companies in the Aerospace & Defense industry, placing it in the top 17.2%.
Is Senior's Beneish M-Score too high?
Senior's current Beneish M-Score is -2.94. Based on the distribution chart, Senior ranks #56 out of 326 companies in the Aerospace & Defense industry, which is in the top quartile — a strong position relative to peers. Overall, Senior has a GF Score™ of 58/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Senior's Beneish M-Score compare to GE and RTX?
According to the Aerospace & Defense industry distribution chart, Senior ranks #56 out of 326 companies for Beneish M-Score. This places Senior in the top 17% of its industry — outperforming the majority of peers. 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 Senior and its competitors. Senior's current Beneish M-Score is -2.94. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Senior stock overvalued right now?
Based on GuruFocus' analysis, Senior (SNIRF) is currently considered Significantly Overvalued. The stock's GF Value™ is $1.90, compared to a current price of $3.75 — trading 97.4% above its estimated fair value. The current Beneish M-Score is -2.94. Senior's overall GF Score™ is 58/100 with 6 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 Senior (SNIRF), the current Beneish M-Score is -2.94 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 Senior (SNIRF) Overvalued in 2026?
Based on GuruFocus' analysis, Senior stock appears to be overvalued.
The current stock price of $3.75 is trading 97.4% above its estimated GF Value™ of $1.90.
GuruFocus considers Senior to be Significantly Overvalued.
Key valuation signals for SNIRF:
Beneish M-Score: -2.94
GF Value™: $1.90 vs. price of $3.75 (97.4% above fair value)
No single metric tells the full story. See the SNIRF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Senior PLC produces technology components and systems for original equipment manufacturers in aerospace, defense, land vehicles, and energy markets. It is divided into two divisions: Aerospace and Flexonics. Aerospace technology provides products and systems for demanding applications in aerospace & defense and adjacent markets, its products include fluid conveyance, and thermal management components. Flexonics provides technology products and systems for demanding applications in land vehicles, power & energy, and adjacent markets, its products include petrochemicals, renewable energy, and a variety of other industrial applications. The company has revenue from its Aerospace Segment. Its Operations are located in North America and Europe, majority of revenue from USA.
58GF Score
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