Sds OpticWAR:SDS 24 Beneish M-Score is 0.00 as of Jun. 26, 2026. GuruFocus rates WAR:SDS with a GF Score™ of 24/100. The stock has 4 warning signs investors should review. Among 766 Medical Devices & Instruments companies, Sds Optic ranks worse than 130548.17% 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.
The historical rank and industry rank for Sds Optic's Beneish M-Score or its related term are showing as below:
During the past 7 years, the highest Beneish M-Score of Sds Optic was 206.27. The lowest was -0.88. And the median was 1.67.
Sds Optic Beneish M-Score Related Terms
Sds Optic Beneish M-Score Historical Data
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The historical data trend for Sds Optic'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.
WAR:SDS vs ABT, SYK, MDT: Beneish M-Score Comparison
For the Medical Devices subindustry, Sds Optic'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.
Sds Optic Beneish M-Score vs Medical Devices & Instruments Industry
For the Medical Devices & Instruments industry and Healthcare sector, Sds Optic's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Sds Optic'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 Sds Optic 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 *
+
0.528 *
+
0.404 *
+
0.892 *
+
0.115 *
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 *
+
4.679 *
-
0.327 *
=
* 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))
=
(0.685 / (0.685 + 2.511))
/
(0.777 / (0.777 + 2.088))
=
0.21433
/
0.271204
=
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
=
(-2.788 - 0
-
-7.084)
/
16.667
=
0.257755
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.
Sds Optic (WAR:SDS) has a Beneish M-Score of 0.00 as of Jun. 26, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Sds Optic and its competitors. According to the industry distribution chart, Sds Optic ranks #999999 out of 766 companies in the Medical Devices & Instruments industry.
Is Sds Optic's Beneish M-Score too high?
Sds Optic's current Beneish M-Score is 0.00. Based on the distribution chart, Sds Optic ranks #999999 out of 766 companies in the Medical Devices & Instruments industry, which is in the bottom quartile relative to peers. Overall, Sds Optic has a GF Score™ of 24/100, reflecting its overall financial health beyond just this single metric.
How does Sds Optic's Beneish M-Score compare to ABT and SYK?
According to the Medical Devices & Instruments industry distribution chart, Sds Optic ranks #999999 out of 766 companies for Beneish M-Score. This places Sds Optic 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 Medical Devices & Instruments company?
A good Beneish M-Score depends on the Medical Devices & Instruments 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 Sds Optic and its competitors. Sds Optic's current Beneish M-Score is 0.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sds Optic stock overvalued right now?
Sds Optic (WAR:SDS) has a current Beneish M-Score of 0.00. The current Beneish M-Score is 0.00. Sds Optic's overall GF Score™ is 24/100 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 Sds Optic (WAR:SDS), the current Beneish M-Score is 0.00 as of Jun. 26, 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.
Sds Optic SA is engaged in developing and creating solutions on the borderline of biochemistry, engineering and fiber optic technologies, used in cancer diagnosis and treatment. The company has designed an Opto-biological methodology that allows for instant cellular processes studies including in-vivo cancer diagnosis with single-cell resolution. The company is also focused on manufacturing Optoelectronics.
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