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 -2.83 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for AB Akola Group's Beneish M-Score or its related term are showing as below:
STU:YG4'
s Beneish M-Score Range Over the Past 10 Years
Min: -4.08 Med: -2.45 Max: -1.32
Current: -2.83
During the past 13 years, the highest Beneish M-Score of AB Akola Group was -1.32. The lowest was -4.08. And the median was -2.45.
AB Akola Group Beneish M-Score Related Terms
AB Akola Group Beneish M-Score Historical Data
* Premium members only.
The historical data trend for AB Akola Group'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 Conglomerates subindustry, AB Akola Group'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.
AB Akola Group Beneish M-Score vs Conglomerates Industry
For the Conglomerates industry and Industrials sector, AB Akola Group's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where AB Akola Group'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 AB Akola Group 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 * 0.8598
+
0.528 * 0.8496
+
0.404 * 1.4338
+
0.892 * 0.9842
+
0.115 * 0.9261
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 0.9294
+
4.679 * -0.069121
-
0.327 * 0.9571
=
-2.83
* 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))
=
(28.847 / (28.847 + 284.126))
/
(32.314 / (32.314 + 292.362))
=
0.092171
/
0.099527
=
0.9261
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
=
(50.219 - 0
-
121.819)
/
1035.864
=
-0.069121
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.
AB Akola Group has a M-score of -2.83 suggests that the company is unlikely to be a manipulator.
AB Akola Group (STU:YG4) has a Beneish M-Score of -2.83 as of Jun. 28, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on AB Akola Group and its competitors. According to the industry distribution chart, AB Akola Group ranks #106 out of 536 companies in the Conglomerates industry, placing it in the top 19.8%.
Is AB Akola Group's Beneish M-Score too high?
AB Akola Group's current Beneish M-Score is -2.83. Based on the distribution chart, AB Akola Group ranks #106 out of 536 companies in the Conglomerates industry, which is in the top quartile — a strong position relative to peers. Overall, AB Akola Group has a GF Score™ of 67/100, reflecting its overall financial health beyond just this single metric.
How does AB Akola Group's Beneish M-Score compare to HON and MMM?
According to the Conglomerates industry distribution chart, AB Akola Group ranks #106 out of 536 companies for Beneish M-Score. This places AB Akola Group in the top 20% 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 a Conglomerates company?
A good Beneish M-Score depends on the Conglomerates 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 AB Akola Group and its competitors. AB Akola Group's current Beneish M-Score is -2.83. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is AB Akola Group stock overvalued right now?
AB Akola Group (STU:YG4) has a current Beneish M-Score of -2.83. The stock's GF Value™ is €1.31, compared to a current price of €1.64 — trading 25.2% above its estimated fair value. The current Beneish M-Score is -2.83. AB Akola Group's overall GF Score™ is 67/100 with 11 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 AB Akola Group (STU:YG4), the current Beneish M-Score is -2.83 as of Jun. 28, 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 AB Akola Group (STU:YG4) Overvalued in 2026?
Based on GuruFocus' analysis, AB Akola Group stock appears to be overvalued.
The current stock price of €1.64 is trading 25.2% above its estimated GF Value™ of €1.31.
Key valuation signals for STU:YG4:
Beneish M-Score: -2.83
GF Value™: €1.31 vs. price of €1.64 (25.2% above fair value)
No single metric tells the full story. See the STU:YG4 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
AB Akola Group produces, prepares, and sells agricultural and food products, as well as supplies goods and provides services to farmers. The main products it produces and sells are grains, oilseeds, feed and raw materials for them, milk, poultry and its products, flour and their products, instant products, pet food, veterinary pharmaceutical goods and goods for farmers. Its segment involves Partners for farmers, Farming, Food production, and Others. It derives maximum revenue from Partners for Farmers segment. Geographically, the company operates in Lithuania, Europe (excluding Scandinavian countries, CIS and Lithuania), Scandinavian countries. Africa, Asia, CIS and Others.
67GF Score
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