Nextpoint Capital Socimi (XMAD:YNPC) Beneish M-Score: -2.30 (As of Jun. 25, 2026)


XMAD:YNPC Nextpoint Capital Socimi SA XMAD:YNPC
68 GF Score
Price €8.85
GF Value €14.28
Valuation Possible Value Trap
! 7 Warning Signs
View Full Analysis

What is Nextpoint Capital Socimi Beneish M-Score?

Nextpoint Capital Socimi XMAD:YNPC 68 Beneish M-Score is -2.30 as of Jun. 25, 2026. GuruFocus rates XMAD:YNPC with a GF Score™ of 68/100 and a GF Value™ of €14.28 (Possible Value Trap). The stock has 7 warning signs investors should review. Among 765 REITs companies, Nextpoint Capital Socimi ranks worse than 65.36% 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 -2.3 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

XMAD:YNPC' s Beneish M-Score Range Over the Past 10 Years
Min: -2.83   Med: -2.03   Max: -0.28
Current: -2.3

During the past 8 years, the highest Beneish M-Score of Nextpoint Capital Socimi was -0.28. The lowest was -2.83. And the median was -2.03.


Nextpoint Capital Socimi Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Nextpoint Capital Socimi'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.

Nextpoint Capital Socimi Beneish M-Score Chart

Nextpoint Capital Socimi Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Beneish M-Score
Get a 7-Day Free Trial -0.28 -1.75 -2.54 -2.83 -2.30

Nextpoint Capital Socimi Semi-Annual Data
Dec18 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 -2.54 0.00 -2.83 0.00 -2.30

XMAD:YNPC vs VICI, WPC, BNL: Beneish M-Score Comparison

For the REIT - Diversified subindustry, Nextpoint Capital Socimi'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.


Nextpoint Capital Socimi Beneish M-Score vs REITs Industry

For the REITs industry and Real Estate sector, Nextpoint Capital Socimi's Beneish M-Score distribution charts can be found below:

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


XMAD:YNPC
68GF Score
Nextpoint Capital Socimi SA XMAD:YNPC
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Nextpoint Capital Socimi 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 Nextpoint Capital Socimi 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 * 1.0511+0.528 * 0.985+0.404 * 0.9539+0.892 * 1.127+0.115 * 1
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1+4.679 * 0.014648-0.327 * 1.0696
=-2.30

* 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 €0.42 Mil.
Revenue was €3.30 Mil.
Gross Profit was €3.52 Mil.
Total Current Assets was €6.51 Mil.
Total Assets was €88.27 Mil.
Property, Plant and Equipment(Net PPE) was €0.00 Mil.
Depreciation, Depletion and Amortization(DDA) was €0.00 Mil.
Selling, General, & Admin. Expense(SGA) was €0.00 Mil.
Total Current Liabilities was €26.25 Mil.
Long-Term Debt & Capital Lease Obligation was €29.49 Mil.
Net Income was €-0.77 Mil.
Gross Profit was €0.00 Mil.
Cash Flow from Operations was €-2.06 Mil.
Total Receivables was €0.35 Mil.
Revenue was €2.93 Mil.
Gross Profit was €3.07 Mil.
Total Current Assets was €2.48 Mil.
Total Assets was €85.59 Mil.
Property, Plant and Equipment(Net PPE) was €0.00 Mil.
Depreciation, Depletion and Amortization(DDA) was €0.00 Mil.
Selling, General, & Admin. Expense(SGA) was €0.00 Mil.
Total Current Liabilities was €31.41 Mil.
Long-Term Debt & Capital Lease Obligation was €19.12 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)
=(0.417 / 3.3) / (0.352 / 2.928)
=0.126364 / 0.120219
=1.0511

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)
=(3.072 / 2.928) / (3.515 / 3.3)
=1.04918 / 1.065152
=0.985

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 - (6.506 + 0.001) / 88.269) / (1 - (2.478 + 0.001) / 85.59)
=0.926282 / 0.971036
=0.9539

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
=3.3 / 2.928
=1.127

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))
=(0.001 / (0.001 + 0.001)) / (0.001 / (0.001 + 0.001))
=0.5 / 0.5
=1

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 / 3.3) / (0 / 2.928)
=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)
=((29.489 + 26.248) / 88.269) / ((19.118 + 31.41) / 85.59)
=0.631445 / 0.590349
=1.0696

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
=(-0.767 - 0 - -2.06) / 88.269
=0.014648

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.

Nextpoint Capital Socimi has a M-score of -2.30 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 -2.30 mean?
Nextpoint Capital Socimi (XMAD:YNPC) has a Beneish M-Score of -2.30 as of Jun. 25, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Nextpoint Capital Socimi and its competitors. According to the industry distribution chart, Nextpoint Capital Socimi ranks #500 out of 765 companies in the REITs industry, placing it in the top 65.4%.
Is Nextpoint Capital Socimi's Beneish M-Score too high?
Nextpoint Capital Socimi's current Beneish M-Score is -2.30. Based on the distribution chart, Nextpoint Capital Socimi ranks #500 out of 765 companies in the REITs industry, which is below the industry midpoint. Overall, Nextpoint Capital Socimi has a GF Score™ of 68/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Nextpoint Capital Socimi's Beneish M-Score compare to VICI and WPC?
According to the REITs industry distribution chart, Nextpoint Capital Socimi ranks #500 out of 765 companies for Beneish M-Score. This places Nextpoint Capital Socimi 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 REITs company?
A good Beneish M-Score depends on the REITs 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 Nextpoint Capital Socimi and its competitors. Nextpoint Capital Socimi's current Beneish M-Score is -2.30. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Nextpoint Capital Socimi stock overvalued right now?
Based on GuruFocus' analysis, Nextpoint Capital Socimi (XMAD:YNPC) is currently considered Possible Value Trap. The stock's GF Value™ is €14.28, compared to a current price of €8.85 — trading 38% below its estimated fair value. The current Beneish M-Score is -2.30. Nextpoint Capital Socimi's overall GF Score™ is 68/100 with 7 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 Nextpoint Capital Socimi (XMAD:YNPC), the current Beneish M-Score is -2.30 as of Jun. 25, 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 Nextpoint Capital Socimi (XMAD:YNPC) Overvalued in 2026?

Based on GuruFocus' analysis, Nextpoint Capital Socimi stock appears to be undervalued. The current stock price of €8.85 is trading 38% below its estimated GF Value™ of €14.28. GuruFocus considers Nextpoint Capital Socimi to be Possible Value Trap.

Key valuation signals for XMAD:YNPC:

  • Beneish M-Score: -2.30
  • GF Value™: €14.28 vs. price of €8.85 (38% below fair value)
  • GF Score™: 68/100 with 7 warning signs

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


Nextpoint Capital Socimi Business Description

Industry Real EstateREITs
Address Via Laietana 57, piso 3-2, Barcelona, ESP, 08003
Nextpoint Capital Socimi SA is a Spanish company specialized in acquiring and managing senior care homes, touristic and residential buildings, located in the main cities in Spain, on behalf of investors and managers whose goal is to maximize their returns on Real Estate investments.
68GF Score

Get the complete analysis for XMAD:YNPC

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

€8.85
Price
€14.28
GF Value