Sopra Steria Group (WBO:SOP) Beneish M-Score: -2.67 (As of Jun. 24, 2026)


WBO:SOP Sopra Steria Group SA WBO:SOP
62 GF Score
Price €143.60
GF Value €200.84
Valuation Modestly Undervalued
! 3 Warning Signs
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What is Sopra Steria Group Beneish M-Score?

Sopra Steria Group WBO:SOP +1.06% 62 Beneish M-Score is -2.67 as of Jun. 24, 2026. GuruFocus rates WBO:SOP with a GF Score™ of 62/100 and a GF Value™ of €200.84 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 2,633 Software companies, Sopra Steria Group ranks better than 59.36% 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 -2.67 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

WBO:SOP' s Beneish M-Score Range Over the Past 10 Years
Min: -2.91   Med: -2.7   Max: -2.51
Current: -2.67

During the past 13 years, the highest Beneish M-Score of Sopra Steria Group was -2.51. The lowest was -2.91. And the median was -2.70.


Sopra Steria Group Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Sopra Steria 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.

Sopra Steria Group Beneish M-Score Chart

Sopra Steria Group 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 -2.72 -2.65 -2.91 -2.89 -2.67

Sopra Steria Group Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
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 -2.91 0.00 -2.89 0.00 -2.67

WBO:SOP vs IBM, ACN, FISV: Beneish M-Score Comparison

For the Information Technology Services subindustry, Sopra Steria 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.


Sopra Steria Group Beneish M-Score vs Software Industry

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

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


WBO:SOP
62GF Score
Sopra Steria Group SA WBO:SOP
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Sopra Steria Group 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 Sopra Steria 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 * 1.0166+0.528 * 0.9996+0.404 * 0.9919+0.892 * 0.9777+0.115 * 1.1693
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1+4.679 * -0.044673-0.327 * 0.9649
=-2.67

* 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 €1,300 Mil.
Revenue was €5,648 Mil.
Gross Profit was €1,638 Mil.
Total Current Assets was €2,196 Mil.
Total Assets was €5,675 Mil.
Property, Plant and Equipment(Net PPE) was €511 Mil.
Depreciation, Depletion and Amortization(DDA) was €193 Mil.
Selling, General, & Admin. Expense(SGA) was €0 Mil.
Total Current Liabilities was €2,363 Mil.
Long-Term Debt & Capital Lease Obligation was €848 Mil.
Net Income was €297 Mil.
Gross Profit was €0 Mil.
Cash Flow from Operations was €550 Mil.
Total Receivables was €1,307 Mil.
Revenue was €5,777 Mil.
Gross Profit was €1,675 Mil.
Total Current Assets was €2,135 Mil.
Total Assets was €5,642 Mil.
Property, Plant and Equipment(Net PPE) was €533 Mil.
Depreciation, Depletion and Amortization(DDA) was €251 Mil.
Selling, General, & Admin. Expense(SGA) was €0 Mil.
Total Current Liabilities was €2,370 Mil.
Long-Term Debt & Capital Lease Obligation was €939 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)
=(1299.5 / 5648) / (1307.4 / 5776.8)
=0.230081 / 0.226319
=1.0166

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)
=(1674.5 / 5776.8) / (1637.8 / 5648)
=0.289866 / 0.289979
=0.9996

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 - (2196.4 + 510.9) / 5674.6) / (1 - (2134.7 + 533.2) / 5642.2)
=0.522909 / 0.527153
=0.9919

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
=5648 / 5776.8
=0.9777

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))
=(251.2 / (251.2 + 533.2)) / (192.7 / (192.7 + 510.9))
=0.320245 / 0.273877
=1.1693

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 / 5648) / (0 / 5776.8)
=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)
=((847.7 + 2362.7) / 5674.6) / ((938.8 + 2369.5) / 5642.2)
=0.565749 / 0.586349
=0.9649

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
=(296.8 - 0 - 550.3) / 5674.6
=-0.044673

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.

Sopra Steria Group has a M-score of -2.67 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 -2.67 mean?
Sopra Steria Group (WBO:SOP) has a Beneish M-Score of -2.67 as of Jun. 24, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Sopra Steria Group and its competitors. According to the industry distribution chart, Sopra Steria Group ranks #1070 out of 2633 companies in the Software industry, placing it in the top 40.6%.
Is Sopra Steria Group's Beneish M-Score too high?
Sopra Steria Group's current Beneish M-Score is -2.67. Based on the distribution chart, Sopra Steria Group ranks #1070 out of 2633 companies in the Software industry, which is above the industry midpoint. Overall, Sopra Steria Group has a GF Score™ of 62/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Sopra Steria Group's Beneish M-Score compare to IBM and ACN?
According to the Software industry distribution chart, Sopra Steria Group ranks #1070 out of 2633 companies for Beneish M-Score. This puts Sopra Steria Group in the upper 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 Sopra Steria Group and its competitors. Sopra Steria Group's current Beneish M-Score is -2.67. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Sopra Steria Group stock overvalued right now?
Based on GuruFocus' analysis, Sopra Steria Group (WBO:SOP) is currently considered Modestly Undervalued. The stock's GF Value™ is €200.84, compared to a current price of €143.60 — trading 28.5% below its estimated fair value. The current Beneish M-Score is -2.67. Sopra Steria Group's overall GF Score™ is 62/100 with 3 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 Sopra Steria Group (WBO:SOP), the current Beneish M-Score is -2.67 as of Jun. 24, 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 Sopra Steria Group (WBO:SOP) Overvalued in 2026?

Based on GuruFocus' analysis, Sopra Steria Group stock appears to be undervalued. The current stock price of €143.60 is trading 28.5% below its estimated GF Value™ of €200.84. GuruFocus considers Sopra Steria Group to be Modestly Undervalued.

Key valuation signals for WBO:SOP:

  • Beneish M-Score: -2.67
  • GF Value™: €200.84 vs. price of €143.60 (28.5% below fair value)
  • GF Score™: 62/100 with 3 warning signs

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


Sopra Steria Group Business Description

Address PAE Les Glaisins, 6 avenue Kleber, Paris, FRA, 75116
Sopra Steria is a French IT services company operating across Europe. Just over a third of its employees are based in France, where around half of the group's revenue is generated. Sopra Steria's primary business is systems integration, which accounts for around 60% of the group's revenue. Other services offered include business process outsourcing, hybrid cloud, technology services, and consulting.
62GF Score

Get the complete analysis for WBO:SOP

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

€143.60
Price
€200.84
GF Value