Cheops Technology France (STU:7WU) Beneish M-Score: -1.87 (As of Aug. 04, 2026)

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STU:7WU Cheops Technology France SA STU:7WU
82 GF Score
Price €55.50
GF Value €74.36
! 2 Warning Signs
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What is Cheops Technology France Beneish M-Score?

Cheops Technology France STU:7WU +2.78% 82 Beneish M-Score is -1.87 as of Aug. 04, 2026. GuruFocus rates STU:7WU with a GF Score™ of 82/100 and a GF Value™ of €74.36. The stock has 2 warning signs investors should review. Among 2,627 Software companies, Cheops Technology France ranks worse than 79.03% 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 -1.87 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

STU:7WU' s Beneish M-Score Range Over the Past 10 Years
Min: -2.16   Med: -1.97   Max: -1.87
Current: -1.87

During the past 7 years, the highest Beneish M-Score of Cheops Technology France was -1.87. The lowest was -2.16. And the median was -1.97.

Cheops Technology France Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Cheops Technology France'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.

Cheops Technology France Beneish M-Score Chart

Cheops Technology France Annual Data
Trend Apr19 Apr20 Apr21 Apr22 Apr23 Apr24 Apr25
Beneish M-Score
Get a 7-Day Free Trial -2.16 -1.97 -1.96 -2.13 -1.87

Cheops Technology France Semi-Annual Data
Apr19 Apr20 Apr21 Apr22 Apr23 Apr24 Apr25
Beneish M-Score Get a 7-Day Free Trial -2.16 -1.97 -1.96 -2.13 -1.87

STU:7WU vs IBM, ACN, FISV: Beneish M-Score Comparison

For the Information Technology Services subindustry, Cheops Technology France'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.

Cheops Technology France Beneish M-Score vs Software Industry

For the Software industry and Technology sector, Cheops Technology France's Beneish M-Score distribution charts can be found below:

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


STU:7WU
82GF Score
Cheops Technology France SA STU:7WU
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Cheops Technology France 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 Cheops Technology France 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 * 1.3345+0.528 * 0.9731+0.404 * 0.8649+0.892 * 1.0232+0.115 * 0.8917
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1+4.679 * 0.075345-0.327 * 0.9596
=-1.87

* 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 (Apr25) TTM:Last Year (Apr24) TTM:
Total Receivables was €46.4 Mil.
Revenue was €164.2 Mil.
Gross Profit was €27.0 Mil.
Total Current Assets was €80.5 Mil.
Total Assets was €100.4 Mil.
Property, Plant and Equipment(Net PPE) was €2.7 Mil.
Depreciation, Depletion and Amortization(DDA) was €1.3 Mil.
Selling, General, & Admin. Expense(SGA) was €0.0 Mil.
Total Current Liabilities was €54.6 Mil.
Long-Term Debt & Capital Lease Obligation was €9.5 Mil.
Net Income was €7.6 Mil.
Gross Profit was €0.0 Mil.
Cash Flow from Operations was €0.0 Mil.
 Total Receivables was €34.0 Mil.
Revenue was €160.4 Mil.
Gross Profit was €25.7 Mil.
Total Current Assets was €65.1 Mil.
Total Assets was €85.4 Mil.
Property, Plant and Equipment(Net PPE) was €3.4 Mil.
Depreciation, Depletion and Amortization(DDA) was €1.4 Mil.
Selling, General, & Admin. Expense(SGA) was €0.0 Mil.
Total Current Liabilities was €45.5 Mil.
Long-Term Debt & Capital Lease Obligation was €11.4 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)
=(46.421 / 164.157) / (33.996 / 160.434)
=0.282784 / 0.2119
=1.3345

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)
=(25.725 / 160.434) / (27.049 / 164.157)
=0.160346 / 0.164775
=0.9731

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 - (80.457 + 2.734) / 100.431) / (1 - (65.101 + 3.37) / 85.427)
=0.17166 / 0.198485
=0.8649

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
=164.157 / 160.434
=1.0232

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))
=(1.353 / (1.353 + 3.37)) / (1.294 / (1.294 + 2.734))
=0.28647 / 0.321251
=0.8917

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)
=(0 / 164.157) / (0 / 160.434)
=0 / 0
=1

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)
=((9.536 + 54.635) / 100.431) / ((11.418 + 45.463) / 85.427)
=0.638956 / 0.665843
=0.9596

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
=(7.567 - 0 - 0) / 100.431
=0.075345

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.

Cheops Technology France has a M-score of -1.87 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 -1.87 mean?
Cheops Technology France (STU:7WU) has a Beneish M-Score of -1.87 as of Aug. 04, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Cheops Technology France and its competitors. According to the industry distribution chart, Cheops Technology France ranks #2076 out of 2627 companies in the Software industry, placing it in the top 79%.
Is Cheops Technology France's Beneish M-Score too high?
Cheops Technology France's current Beneish M-Score is -1.87. Based on the distribution chart, Cheops Technology France ranks #2076 out of 2627 companies in the Software industry, which is in the bottom quartile relative to peers. Overall, Cheops Technology France has a GF Score™ of 82/100, reflecting its overall financial health beyond just this single metric.
How does Cheops Technology France's Beneish M-Score compare to IBM and ACN?
According to the Software industry distribution chart, Cheops Technology France ranks #2076 out of 2627 companies for Beneish M-Score. This places Cheops Technology France 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 a Software company?
A good Beneish M-Score depends on the Software 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 Cheops Technology France and its competitors. Cheops Technology France's current Beneish M-Score is -1.87. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Cheops Technology France stock overvalued right now?
Cheops Technology France (STU:7WU) has a current Beneish M-Score of -1.87. The stock's GF Value™ is €74.36, compared to a current price of €55.50 — trading 25.4% below its estimated fair value. The current Beneish M-Score is -1.87. Cheops Technology France's overall GF Score™ is 82/100 with 2 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 Cheops Technology France (STU:7WU), the current Beneish M-Score is -1.87 as of Aug. 04, 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 Cheops Technology France (STU:7WU) Overvalued in 2026?

Based on GuruFocus' analysis, Cheops Technology France stock appears to be undervalued. The current stock price of €55.50 is trading 25.4% below its estimated GF Value™ of €74.36.

Key valuation signals for STU:7WU:

  • Beneish M-Score: -1.87
  • GF Value™: €74.36 vs. price of €55.50 (25.4% below fair value)
  • GF Score™: 82/100 with 2 warning signs

No single metric tells the full story. See the STU:7WU stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Cheops Technology France Business Description

Other Exchanges MLCHE:France
Address 37, Rue Thomas Edison, Canejan, FRA, 33610
Cheops Technology France SA is organized in four divisions: Cloud and Managed Services, Infrastructure, Network-Security and Unified Communications, and Technological Modernization.
82GF Score

Get the complete analysis for STU:7WU

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

€55.50
Price
€74.36
GF Value