Archrock (STU:54E) Beneish M-Score: -2.65 (As of Jul. 18, 2026)

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STU:54E Archrock Inc STU:54E
77 GF Score
Price €32.40
GF Value €23.89
Valuation Significantly Overvalued
! 4 Warning Signs
View Full Analysis

What is Archrock Beneish M-Score?

Archrock STU:54E 77 Beneish M-Score is -2.65 as of Jul. 18, 2026. GuruFocus rates STU:54E with a GF Score™ of 77/100 and a GF Value™ of €23.89 (Significantly Overvalued). The stock has 4 warning signs investors should review. Among 824 Oil & Gas companies, Archrock ranks worse than 51.21% 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 -2.65 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

STU:54E' s Beneish M-Score Range Over the Past 10 Years
Min: -4.2   Med: -2.66   Max: 5.97
Current: -2.65

During the past 13 years, the highest Beneish M-Score of Archrock was 5.97. The lowest was -4.20. And the median was -2.66.


Archrock Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Archrock'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.

Archrock Beneish M-Score Chart

Archrock 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 -2.85 -2.55 3.23 -4.20 -2.39

Archrock Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
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 -2.14 -1.91 -2.50 -2.39 -2.65

STU:54E vs KGS, NOV, WFRD: Beneish M-Score Comparison

For the Oil & Gas Equipment & Services subindustry, Archrock'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.


Archrock Beneish M-Score vs Oil & Gas Industry

For the Oil & Gas industry and Energy sector, Archrock's Beneish M-Score distribution charts can be found below:

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


STU:54E
77GF Score
Archrock Inc STU:54E
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Archrock 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 Archrock 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 * 0.9221+0.528 * 0.9286+0.404 * 1.3385+0.892 * 1.1359+0.115 * 0.8535
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 0.8776+4.679 * -0.086534-0.327 * 0.9444
=-2.71

* 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 (Mar26) TTM:Last Year (Mar25) TTM:
Total Receivables was €160 Mil.
Revenue was 323.308 + 322.02 + 325.83 + 332.193 = €1,303 Mil.
Gross Profit was 153.701 + 170.54 + 158.025 + 150.836 = €633 Mil.
Total Current Assets was €267 Mil.
Total Assets was €3,796 Mil.
Property, Plant and Equipment(Net PPE) was €3,211 Mil.
Depreciation, Depletion and Amortization(DDA) was €235 Mil.
Selling, General, & Admin. Expense(SGA) was €134 Mil.
Total Current Liabilities was €190 Mil.
Long-Term Debt & Capital Lease Obligation was €2,066 Mil.
Net Income was 63.832 + 99.723 + 60.703 + 54.985 = €279 Mil.
Non Operating Income was 4.091 + 23.882 + -6.203 + -8.653 = €13 Mil.
Cash Flow from Operations was 160.763 + 183.164 + 140.18 + 110.517 = €595 Mil.
Total Receivables was €152 Mil.
Revenue was 321.126 + 311.727 + 263.237 + 251.319 = €1,147 Mil.
Gross Profit was 152.15 + 144.367 + 116.751 + 104.268 = €518 Mil.
Total Current Assets was €252 Mil.
Total Assets was €3,667 Mil.
Property, Plant and Equipment(Net PPE) was €3,186 Mil.
Depreciation, Depletion and Amortization(DDA) was €197 Mil.
Selling, General, & Admin. Expense(SGA) was €134 Mil.
Total Current Liabilities was €171 Mil.
Long-Term Debt & Capital Lease Obligation was €2,137 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)
=(159.689 / 1303.351) / (152.467 / 1147.409)
=0.122522 / 0.132879
=0.9221

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)
=(517.536 / 1147.409) / (633.102 / 1303.351)
=0.451048 / 0.485749
=0.9286

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 - (266.953 + 3211.414) / 3796.161) / (1 - (251.575 + 3186.434) / 3667.377)
=0.083715 / 0.062543
=1.3385

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
=1303.351 / 1147.409
=1.1359

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))
=(196.951 / (196.951 + 3186.434)) / (235.049 / (235.049 + 3211.414))
=0.058211 / 0.0682
=0.8535

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)
=(133.973 / 1303.351) / (134.386 / 1147.409)
=0.102791 / 0.117121
=0.8776

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)
=((2066.338 + 189.608) / 3796.161) / ((2136.953 + 170.78) / 3667.377)
=0.59427 / 0.62926
=0.9444

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
=(279.243 - 13.117 - 594.624) / 3796.161
=-0.086534

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.

Archrock has a M-score of -2.71 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 -2.65 mean?
Archrock (STU:54E) has a Beneish M-Score of -2.65 as of Jul. 18, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Archrock and its competitors. According to the industry distribution chart, Archrock ranks #422 out of 824 companies in the Oil & Gas industry, placing it in the top 51.2%.
Is Archrock's Beneish M-Score too high?
Archrock's current Beneish M-Score is -2.65. Based on the distribution chart, Archrock ranks #422 out of 824 companies in the Oil & Gas industry, which is below the industry midpoint. Overall, Archrock has a GF Score™ of 77/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Archrock's Beneish M-Score compare to KGS and NOV?
According to the Oil & Gas industry distribution chart, Archrock ranks #422 out of 824 companies for Beneish M-Score. This places Archrock 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 Oil & Gas company?
A good Beneish M-Score depends on the Oil & Gas 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 Archrock and its competitors. Archrock's current Beneish M-Score is -2.65. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Archrock stock overvalued right now?
Based on GuruFocus' analysis, Archrock (STU:54E) is currently considered Significantly Overvalued. The stock's GF Value™ is €23.89, compared to a current price of €32.40 — trading 35.6% above its estimated fair value. The current Beneish M-Score is -2.65. Archrock's overall GF Score™ is 77/100 with 4 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 Archrock (STU:54E), the current Beneish M-Score is -2.65 as of Jul. 18, 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 Archrock (STU:54E) Overvalued in 2026?

Based on GuruFocus' analysis, Archrock stock appears to be overvalued. The current stock price of €32.40 is trading 35.6% above its estimated GF Value™ of €23.89. GuruFocus considers Archrock to be Significantly Overvalued.

Key valuation signals for STU:54E:

  • Beneish M-Score: -2.65
  • GF Value™: €23.89 vs. price of €32.40 (35.6% above fair value)
  • GF Score™: 77/100 with 4 warning signs

No single metric tells the full story. See the STU:54E stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Archrock Business Description

Industry EnergyOil & Gas
Other Exchanges AROC:USA
Address 9807 Katy Freeway, Suite 100, Houston, TX, USA, 77024
Archrock Inc is an energy infrastructure company focused on midstream natural gas compression. It is a provider of natural gas compression services, based on total compression fleet horsepower, to customers across the United States and a supplier of aftermarket services to customers that own compression equipment. The company operates through two segments: contract operations and aftermarket services. The contract operations segment includes designing, sourcing, owning, installing, operating, servicing, repairing, and maintaining its owned fleet of natural gas compression equipment, and generates the maximum revenue. The aftermarket services segment provides operations, maintenance, overhaul, and reconfiguration services, and sales of parts and components.
77GF Score

Get the complete analysis for STU:54E

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

€32.40
Price
€23.89
GF Value