SSUP (Superior Industries International) Beneish M-Score: -3.73 (As of Jun. 24, 2026)

What is Superior Industries International Beneish M-Score?

Superior Industries International SSUP Beneish M-Score is -3.73 as of Jun. 24, 2026. The stock has 3 warning signs investors should review.

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 -3.73 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

SSUP' s Beneish M-Score Range Over the Past 10 Years
Min: -3.76 Med: -2.96 Max: -1.82
Current: -3.73

During the past 13 years, the highest Beneish M-Score of Superior Industries International was -1.82. The lowest was -3.76. And the median was -2.96.

Superior Industries International Beneish M-Score Related Terms

Superior Industries International Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Superior Industries International'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.

Superior Industries International Beneish M-Score Chart

Superior Industries International Annual Data

Trend

Dec15

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Dec24

Beneish M-Score

Get a 7-Day Free Trial

-3.69

-2.37

-3.17

-2.93

-2.75

Superior Industries International Quarterly Data
	Sep20	Dec20	Mar21	Jun21	Sep21	Dec21	Mar22	Jun22	Sep22	Dec22	Mar23	Jun23	Sep23	Dec23	Mar24	Jun24	Sep24	Dec24	Mar25	Jun25
Beneish M-Score	Get a 7-Day Free Trial															-3.13	-2.96	-2.75	-2.86	-3.73

SSUP vs FFLO, CREV, OMTK: Beneish M-Score Comparison

For the Auto Parts subindustry, Superior Industries International'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.

Superior Industries International Beneish M-Score vs Vehicles & Parts Industry

For the Vehicles & Parts industry and Consumer Cyclical sector, Superior Industries International's Beneish M-Score distribution charts can be found below:

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

Save Embed

Superior Industries International 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 Superior Industries International for today is based on a combination of the following eight different indices:

-4.84

0.92 * DSRI

0.528 * GMI

0.404 * AQI

0.892 * SGI

0.115 * DEPI

-4.84

0.92 * 1.1119

0.528 * 1.6249

0.404 * 0.3996

0.892 * 0.9168

0.115 * 0.8723

0.172 * SGAI

4.679 * TATA

0.327 * LVGI

0.172 * 0.9282

4.679 * -0.267981

0.327 * 1.3369

-3.73

This Year (Jun25) TTM:

Last Year (Jun24) TTM:

Total Receivables was $85 Mil.
Revenue was 207.897 + 321.602 + 310.344 + 321.757 = $1,162 Mil.
Gross Profit was -21.448 + 16.1 + 29.134 + 28.634 = $52 Mil.
Total Current Assets was $321 Mil.
Total Assets was $630 Mil.
Property, Plant and Equipment(Net PPE) was $275 Mil.
Depreciation, Depletion and Amortization(DDA) was $81 Mil.
Selling, General, & Admin. Expense(SGA) was $79 Mil.
Total Current Liabilities was $181 Mil.
Long-Term Debt & Capital Lease Obligation was $537 Mil.
Net Income was -181.053 + -12.929 + -9.556 + -24.753 = $-228 Mil.
Non Operating Income was -71.141 + -1.96 + -4.411 + -10.755 = $-88 Mil.
Cash Flow from Operations was -17.474 + 23.507 + 26.17 + -3.313 = $29 Mil.

Total Receivables was $83 Mil.
Revenue was 318.967 + 316.276 + 308.637 + 323.077 = $1,267 Mil.
Gross Profit was 31.62 + 21.146 + 14.848 + 25.289 = $93 Mil.
Total Current Assets was $456 Mil.
Total Assets was $954 Mil.
Property, Plant and Equipment(Net PPE) was $366 Mil.
Depreciation, Depletion and Amortization(DDA) was $91 Mil.
Selling, General, & Admin. Expense(SGA) was $93 Mil.
Total Current Liabilities was $442 Mil.
Long-Term Debt & Capital Lease Obligation was $372 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)
	=	(84.765 / 1161.6)	/	(83.149 / 1266.957)
	=	0.072973	/	0.065629
	=	1.1119

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)
	=	(92.903 / 1266.957)	/	(52.42 / 1161.6)
	=	0.073328	/	0.045127
	=	1.6249

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 - (320.683 + 274.838) / 630.321)	/	(1 - (455.567 + 366.451) / 953.802)
	=	0.05521	/	0.138167
	=	0.3996

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
	=	1161.6	/	1266.957
	=	0.9168

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))
	=	(90.517 / (90.517 + 366.451))	/	(80.746 / (80.746 + 274.838))
	=	0.198082	/	0.22708
	=	0.8723

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)
	=	(79.413 / 1161.6)	/	(93.317 / 1266.957)
	=	0.068365	/	0.073654
	=	0.9282

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)
	=	((537.49 + 181.248) / 630.321)	/	((371.693 + 441.84) / 953.802)
	=	1.140273	/	0.852937
	=	1.3369

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
	=	(-228.291 - -88.267	-	28.89)	/	630.321
	=	-0.267981

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.

Superior Industries International has a M-score of -3.73 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 -3.73 mean?

Superior Industries International (SSUP) has a Beneish M-Score of -3.73 as of Jun. 24, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Superior Industries International and its competitors.

Is Superior Industries International's Beneish M-Score too high?

Superior Industries International's current Beneish M-Score is -3.73.

How does Superior Industries International's Beneish M-Score compare to FFLO and CREV?

Superior Industries International's Beneish M-Score of -3.73 can be compared against companies in the Vehicles & Parts 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 a Vehicles & Parts company?

A good Beneish M-Score depends on the Vehicles & Parts 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 Superior Industries International and its competitors. Superior Industries International's current Beneish M-Score is -3.73. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is Superior Industries International stock overvalued right now?

Superior Industries International (SSUP) has a current Beneish M-Score of -3.73. The stock's GF Value™ is $2.76, compared to a current price of $0.08 — trading 97% below its estimated fair value. The current Beneish M-Score is -3.73. 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 Superior Industries International (SSUP), the current Beneish M-Score is -3.73 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.

Superior Industries International Business Description

Industry Consumer Cyclical Vehicles & Parts

Comparable Companies FFLO CREV OMTK INEO GTEC LAZRQ ORLY AZO TSE:6902 TSE:5802 SHSE:600660 XPAR:ML XKRX:012330 XTER:KBX SHSE:601689 GPC APTV XTER:CON TSX:MG TSE:5108

Address 26600 Telegraph Road, Suite 400, Southfield, MI, USA, 48033

Website https://www.supind.com

Superior Industries International Inc is engaged in the design and manufacture of aluminum wheels for sale to OEMs in North America and Europe and to the aftermarket in Europe. The company's OEM aluminum wheels are sold for factory installation on vehicle models manufactured by BMW (including Mini), Daimler (Mercedes-Benz, AMG, Smart), Ford, GM, Honda, Jaguar-Land Rover, Lucid Motors, Mazda, Nissan, PSA, Renault, Stellantis, Subaru, Suzuki, Toyota, VW Group (Volkswagen, Audi, SEAT, Skoda, Porsche, Bentley) and Volvo. It sells aluminum wheels to the European aftermarket under the brands ATS, RIAL, ALUTEC, and ANZIO. Geographically, Company's reportable segments are North America and Europe. Key revenue is generated from North America.