Auxilia (WAR:AUX) Beneish M-Score: -2.52 (As of Jul. 07, 2026)


WAR:AUX Auxilia SA WAR:AUX
76 GF Score
Price zł1.12
GF Value zł1.34
Valuation Modestly Undervalued
! 4 Warning Signs
View Full Analysis

What is Auxilia Beneish M-Score?

Auxilia WAR:AUX 76 Beneish M-Score is -2.52 as of Jul. 07, 2026. GuruFocus rates WAR:AUX with a GF Score™ of 76/100 and a GF Value™ of zł1.34 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 90 Personal Services companies, Auxilia ranks worse than 61.11% 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 -2.52 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

WAR:AUX' s Beneish M-Score Range Over the Past 10 Years
Min: -2.77   Med: -2.12   Max: 0.08
Current: -2.52

During the past 10 years, the highest Beneish M-Score of Auxilia was 0.08. The lowest was -2.77. And the median was -2.12.


Auxilia Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Auxilia'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.

Auxilia Beneish M-Score Chart

Auxilia 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 -2.43 -2.37 -2.31 -2.26 -2.52

Auxilia 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 0.00 0.00 0.00 -2.52 0.00

WAR:AUX vs ROL, SCI, FTDR: Beneish M-Score Comparison

For the Personal Services subindustry, Auxilia'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.


Auxilia Beneish M-Score vs Personal Services Industry

For the Personal Services industry and Consumer Cyclical sector, Auxilia's Beneish M-Score distribution charts can be found below:

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


WAR:AUX
76GF Score
Auxilia SA WAR:AUX
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Auxilia 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 Auxilia 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 * 0.982+0.528 * 0.9985+0.404 * 0.9881+0.892 * 1.0385+0.115 * 0.5523
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1+4.679 * -0.000624-0.327 * 0.9785
=-2.52

* 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 (Dec25) TTM:Last Year (Dec24) TTM:
Total Receivables was zł14.08 Mil.
Revenue was zł7.70 Mil.
Gross Profit was zł7.36 Mil.
Total Current Assets was zł15.50 Mil.
Total Assets was zł46.48 Mil.
Property, Plant and Equipment(Net PPE) was zł0.93 Mil.
Depreciation, Depletion and Amortization(DDA) was zł0.45 Mil.
Selling, General, & Admin. Expense(SGA) was zł0.00 Mil.
Total Current Liabilities was zł6.24 Mil.
Long-Term Debt & Capital Lease Obligation was zł0.37 Mil.
Net Income was zł0.33 Mil.
Gross Profit was zł0.00 Mil.
Cash Flow from Operations was zł0.36 Mil.
Total Receivables was zł13.81 Mil.
Revenue was zł7.41 Mil.
Gross Profit was zł7.08 Mil.
Total Current Assets was zł15.40 Mil.
Total Assets was zł47.24 Mil.
Property, Plant and Equipment(Net PPE) was zł0.93 Mil.
Depreciation, Depletion and Amortization(DDA) was zł0.21 Mil.
Selling, General, & Admin. Expense(SGA) was zł0.00 Mil.
Total Current Liabilities was zł6.45 Mil.
Long-Term Debt & Capital Lease Obligation was zł0.42 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)
=(14.081 / 7.697) / (13.808 / 7.412)
=1.829414 / 1.862925
=0.982

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)
=(7.075 / 7.412) / (7.358 / 7.697)
=0.954533 / 0.955957
=0.9985

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 - (15.5 + 0.93) / 46.478) / (1 - (15.402 + 0.931) / 47.241)
=0.646499 / 0.654262
=0.9881

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
=7.697 / 7.412
=1.0385

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))
=(0.206 / (0.206 + 0.931)) / (0.454 / (0.454 + 0.93))
=0.181179 / 0.328035
=0.5523

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 / 7.697) / (0 / 7.412)
=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)
=((0.373 + 6.242) / 46.478) / ((0.423 + 6.448) / 47.241)
=0.142325 / 0.145446
=0.9785

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
=(0.328 - 0 - 0.357) / 46.478
=-0.000624

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.

Auxilia has a M-score of -2.52 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 -2.52 mean?
Auxilia (WAR:AUX) has a Beneish M-Score of -2.52 as of Jul. 07, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Auxilia and its competitors. According to the industry distribution chart, Auxilia ranks #55 out of 90 companies in the Personal Services industry, placing it in the top 61.1%.
Is Auxilia's Beneish M-Score too high?
Auxilia's current Beneish M-Score is -2.52. Based on the distribution chart, Auxilia ranks #55 out of 90 companies in the Personal Services industry, which is below the industry midpoint. Overall, Auxilia has a GF Score™ of 76/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Auxilia's Beneish M-Score compare to ROL and SCI?
According to the Personal Services industry distribution chart, Auxilia ranks #55 out of 90 companies for Beneish M-Score. This places Auxilia 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 Personal Services company?
A good Beneish M-Score depends on the Personal Services 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 Auxilia and its competitors. Auxilia's current Beneish M-Score is -2.52. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Auxilia stock overvalued right now?
Based on GuruFocus' analysis, Auxilia (WAR:AUX) is currently considered Modestly Undervalued. The stock's GF Value™ is zł1.34, compared to a current price of zł1.12 — trading 16.4% below its estimated fair value. The current Beneish M-Score is -2.52. Auxilia's overall GF Score™ is 76/100 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 Auxilia (WAR:AUX), the current Beneish M-Score is -2.52 as of Jul. 07, 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 Auxilia (WAR:AUX) Overvalued in 2026?

Based on GuruFocus' analysis, Auxilia stock appears to be undervalued. The current stock price of zł1.12 is trading 16.4% below its estimated GF Value™ of zł1.34. GuruFocus considers Auxilia to be Modestly Undervalued.

Key valuation signals for WAR:AUX:

  • Beneish M-Score: -2.52
  • GF Value™: zł1.34 vs. price of zł1.12 (16.4% below fair value)
  • GF Score™: 76/100 with 4 warning signs

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


Auxilia Business Description

Address ul. Zaolzianska 4, Wroclaw, POL, 53-334
Auxilia SA is focused on supporting victims and victims in transport accidents. It provides victims of accidents and their families get compensation and compensation for the injuries suffered. The company offers compensation for fatal, personal injury, road accidents; accidents at work, accidents in agriculture, and medical errors.
76GF Score

Get the complete analysis for WAR:AUX

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

zł1.12
Price
zł1.34
GF Value