Oncodesign Precision Medicine (XPAR:ALOPM) Beneish M-Score: -2.34 (As of Jul. 12, 2026)


XPAR:ALOPM Oncodesign Precision Medicine SA XPAR:ALOPM
33 GF Score
Price €0.34
GF Value €0.29
Valuation Modestly Overvalued
! 1 Warning Sign
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What is Oncodesign Precision Medicine Beneish M-Score?

Oncodesign Precision Medicine XPAR:ALOPM +3.94% 33 Beneish M-Score is -2.34 as of Jul. 12, 2026. GuruFocus rates XPAR:ALOPM with a GF Score™ of 33/100 and a GF Value™ of €0.29 (Modestly Overvalued). The stock has 1 warning sign investors should review. Among 823 Biotechnology companies, Oncodesign Precision Medicine ranks worse than 50.91% 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 -2.34 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

XPAR:ALOPM' s Beneish M-Score Range Over the Past 10 Years
Min: -6.97   Med: -3.11   Max: 1.67
Current: -2.34

During the past 6 years, the highest Beneish M-Score of Oncodesign Precision Medicine was 1.67. The lowest was -6.97. And the median was -3.11.


Oncodesign Precision Medicine Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Oncodesign Precision Medicine'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.

Oncodesign Precision Medicine Beneish M-Score Chart

Oncodesign Precision Medicine Annual Data
Trend Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Beneish M-Score
Get a 7-Day Free Trial 0.00 -6.97 1.67 -3.88 -2.34

Oncodesign Precision Medicine Semi-Annual Data
Dec20 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Beneish M-Score Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.67 0.00 -3.88 0.00 -2.34

XPAR:ALOPM vs VRTX, REGN, ALNY: Beneish M-Score Comparison

For the Biotechnology subindustry, Oncodesign Precision Medicine'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.


Oncodesign Precision Medicine Beneish M-Score vs Biotechnology Industry

For the Biotechnology industry and Healthcare sector, Oncodesign Precision Medicine's Beneish M-Score distribution charts can be found below:

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


XPAR:ALOPM
33GF Score
Oncodesign Precision Medicine SA XPAR:ALOPM
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Oncodesign Precision Medicine 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 Oncodesign Precision Medicine 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 * 0.1527+0.528 * -0.8155+0.404 * 0.6066+0.892 * 1.2609+0.115 * 0.6945
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1+4.679 * 0.365626-0.327 * 0.6053
=-2.34

* 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 €0.56 Mil.
Revenue was €0.26 Mil.
Gross Profit was €9.73 Mil.
Total Current Assets was €13.28 Mil.
Total Assets was €14.99 Mil.
Property, Plant and Equipment(Net PPE) was €0.50 Mil.
Depreciation, Depletion and Amortization(DDA) was €0.36 Mil.
Selling, General, & Admin. Expense(SGA) was €0.00 Mil.
Total Current Liabilities was €2.79 Mil.
Long-Term Debt & Capital Lease Obligation was €6.36 Mil.
Net Income was €5.48 Mil.
Gross Profit was €0.00 Mil.
Cash Flow from Operations was €0.00 Mil.
Total Receivables was €2.93 Mil.
Revenue was €0.21 Mil.
Gross Profit was €-6.29 Mil.
Total Current Assets was €8.66 Mil.
Total Assets was €10.71 Mil.
Property, Plant and Equipment(Net PPE) was €0.63 Mil.
Depreciation, Depletion and Amortization(DDA) was €0.26 Mil.
Selling, General, & Admin. Expense(SGA) was €0.00 Mil.
Total Current Liabilities was €3.22 Mil.
Long-Term Debt & Capital Lease Obligation was €7.58 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)
=(0.563 / 0.261) / (2.925 / 0.207)
=2.157088 / 14.130435
=0.1527

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)
=(-6.294 / 0.207) / (9.731 / 0.261)
=-30.405797 / 37.283525
=-0.8155

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 - (13.284 + 0.502) / 14.988) / (1 - (8.662 + 0.633) / 10.711)
=0.080197 / 0.132201
=0.6066

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
=0.261 / 0.207
=1.2609

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))
=(0.258 / (0.258 + 0.633)) / (0.359 / (0.359 + 0.502))
=0.289562 / 0.416957
=0.6945

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 / 0.261) / (0 / 0.207)
=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)
=((6.358 + 2.793) / 14.988) / ((7.581 + 3.223) / 10.711)
=0.610555 / 1.008683
=0.6053

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
=(5.48 - 0 - 0) / 14.988
=0.365626

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.

Oncodesign Precision Medicine has a M-score of -2.34 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 -2.34 mean?
Oncodesign Precision Medicine (XPAR:ALOPM) has a Beneish M-Score of -2.34 as of Jul. 12, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Oncodesign Precision Medicine and its competitors. According to the industry distribution chart, Oncodesign Precision Medicine ranks #419 out of 823 companies in the Biotechnology industry, placing it in the top 50.9%.
Is Oncodesign Precision Medicine's Beneish M-Score too high?
Oncodesign Precision Medicine's current Beneish M-Score is -2.34. Based on the distribution chart, Oncodesign Precision Medicine ranks #419 out of 823 companies in the Biotechnology industry, which is below the industry midpoint. Overall, Oncodesign Precision Medicine has a GF Score™ of 33/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Oncodesign Precision Medicine's Beneish M-Score compare to VRTX and REGN?
According to the Biotechnology industry distribution chart, Oncodesign Precision Medicine ranks #419 out of 823 companies for Beneish M-Score. This places Oncodesign Precision Medicine 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 Biotechnology company?
A good Beneish M-Score depends on the Biotechnology 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 Oncodesign Precision Medicine and its competitors. Oncodesign Precision Medicine's current Beneish M-Score is -2.34. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Oncodesign Precision Medicine stock overvalued right now?
Based on GuruFocus' analysis, Oncodesign Precision Medicine (XPAR:ALOPM) is currently considered Modestly Overvalued. The stock's GF Value™ is €0.29, compared to a current price of €0.34 — trading 18.3% above its estimated fair value. The current Beneish M-Score is -2.34. Oncodesign Precision Medicine's overall GF Score™ is 33/100 with 1 warning sign 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 Oncodesign Precision Medicine (XPAR:ALOPM), the current Beneish M-Score is -2.34 as of Jul. 12, 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 Oncodesign Precision Medicine (XPAR:ALOPM) Overvalued in 2026?

Based on GuruFocus' analysis, Oncodesign Precision Medicine stock appears to be overvalued. The current stock price of €0.34 is trading 18.3% above its estimated GF Value™ of €0.29. GuruFocus considers Oncodesign Precision Medicine to be Modestly Overvalued.

Key valuation signals for XPAR:ALOPM:

  • Beneish M-Score: -2.34
  • GF Value™: €0.29 vs. price of €0.34 (18.3% above fair value)
  • GF Score™: 33/100 with 1 warning sign

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


Oncodesign Precision Medicine Business Description

Other Exchanges ZR8:Germany
Address 18 rue Jean Mazen, Dijon, FRA, 21000
Oncodesign Precision Medicine SA is a biopharmaceutical company specialised in precision medicine. Its mission is to provide patients with effective diagnostic and therapeutic solutions for resistant and metastatic cancers.
33GF Score

Get the complete analysis for XPAR:ALOPM

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

€0.34
Price
€0.29
GF Value