Bebo Health (XPAR:MLBBO) Beneish M-Score: -1.32 (As of Jul. 03, 2026)


XPAR:MLBBO Bebo Health SA XPAR:MLBBO
47 GF Score
Price €0.23
GF Value €0.03
Valuation Significantly Overvalued
! 3 Warning Signs
View Full Analysis

What is Bebo Health Beneish M-Score?

Bebo Health XPAR:MLBBO 47 Beneish M-Score is -1.32 as of Jul. 03, 2026. GuruFocus rates XPAR:MLBBO with a GF Score™ of 47/100 and a GF Value™ of €0.03 (Significantly Overvalued). The stock has 3 warning signs investors should review. Among 1,084 Retail - Cyclical companies, Bebo Health ranks worse than 87.92% 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.

Warning Sign:

Beneish M-Score -1.32 higher than -1.78, which implies that the company might have manipulated its financial results.

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

XPAR:MLBBO' s Beneish M-Score Range Over the Past 10 Years
Min: -3.85   Med: -1.55   Max: -1.32
Current: -1.32

During the past 7 years, the highest Beneish M-Score of Bebo Health was -1.32. The lowest was -3.85. And the median was -1.55.

Bebo Health Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Bebo Health'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.

Bebo Health Beneish M-Score Chart

Bebo Health Annual Data
Trend Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Beneish M-Score
Get a 7-Day Free Trial -1.55 -1.49 -3.85 -1.64 -1.32

Bebo Health Semi-Annual Data
Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Beneish M-Score Get a 7-Day Free Trial -1.55 -1.49 -3.85 -1.64 -1.32

XPAR:MLBBO vs CASY, WSM, DKS: Beneish M-Score Comparison

For the Specialty Retail subindustry, Bebo Health'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.

Bebo Health Beneish M-Score vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, Bebo Health's Beneish M-Score distribution charts can be found below:

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


XPAR:MLBBO
47GF Score
Bebo Health SA XPAR:MLBBO
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Bebo Health 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 Bebo Health 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 * 0.2127+0.528 * 0.4696+0.404 * 1.1671+0.892 * 3.4974+0.115 * 0.2076
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 0.3778+4.679 * 0.001577-0.327 * 1.4809
=-1.32

* 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 €0.03 Mil.
Revenue was €25.25 Mil.
Gross Profit was €10.17 Mil.
Total Current Assets was €0.40 Mil.
Total Assets was €26.64 Mil.
Property, Plant and Equipment(Net PPE) was €0.00 Mil.
Depreciation, Depletion and Amortization(DDA) was €3.50 Mil.
Selling, General, & Admin. Expense(SGA) was €0.58 Mil.
Total Current Liabilities was €10.85 Mil.
Long-Term Debt & Capital Lease Obligation was €0.08 Mil.
Net Income was €0.04 Mil.
Gross Profit was €0.00 Mil.
Cash Flow from Operations was €0.00 Mil.
 Total Receivables was €0.04 Mil.
Revenue was €7.22 Mil.
Gross Profit was €1.37 Mil.
Total Current Assets was €0.07 Mil.
Total Assets was €11.93 Mil.
Property, Plant and Equipment(Net PPE) was €1.79 Mil.
Depreciation, Depletion and Amortization(DDA) was €0.47 Mil.
Selling, General, & Admin. Expense(SGA) was €0.44 Mil.
Total Current Liabilities was €2.47 Mil.
Long-Term Debt & Capital Lease Obligation was €0.83 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)
=(0.029 / 25.248) / (0.039 / 7.219)
=0.001149 / 0.005402
=0.2127

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)
=(1.365 / 7.219) / (10.167 / 25.248)
=0.189084 / 0.402685
=0.4696

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 - (0.402 + 0) / 26.64) / (1 - (0.069 + 1.794) / 11.932)
=0.98491 / 0.843865
=1.1671

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
=25.248 / 7.219
=3.4974

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))
=(0.47 / (0.47 + 1.794)) / (3.495 / (3.495 + 0))
=0.207597 / 1
=0.2076

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)
=(0.584 / 25.248) / (0.442 / 7.219)
=0.023131 / 0.061227
=0.3778

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)
=((0.078 + 10.846) / 26.64) / ((0.83 + 2.474) / 11.932)
=0.41006 / 0.276902
=1.4809

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
=(0.042 - 0 - 0) / 26.64
=0.001577

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.

Bebo Health has a M-score of -1.32 signals that the company is likely to be a manipulator.

Frequently Asked Questions Learn more about Beneish M-Score →
What does a Beneish M-Score of -1.32 mean?
Bebo Health (XPAR:MLBBO) has a Beneish M-Score of -1.32 as of Jul. 03, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Bebo Health and its competitors. According to the industry distribution chart, Bebo Health ranks #953 out of 1084 companies in the Retail - Cyclical industry, placing it in the top 87.9%.
Is Bebo Health's Beneish M-Score too high?
Bebo Health's current Beneish M-Score is -1.32. Based on the distribution chart, Bebo Health ranks #953 out of 1084 companies in the Retail - Cyclical industry, which is in the bottom quartile relative to peers. Overall, Bebo Health has a GF Score™ of 47/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Bebo Health's Beneish M-Score compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, Bebo Health ranks #953 out of 1084 companies for Beneish M-Score. This places Bebo Health 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 Retail - Cyclical company?
A good Beneish M-Score depends on the Retail - Cyclical 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 Bebo Health and its competitors. Bebo Health's current Beneish M-Score is -1.32. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Bebo Health stock overvalued right now?
Based on GuruFocus' analysis, Bebo Health (XPAR:MLBBO) is currently considered Significantly Overvalued. The stock's GF Value™ is €0.03, compared to a current price of €0.23 — trading 660% above its estimated fair value. The current Beneish M-Score is -1.32. Bebo Health's overall GF Score™ is 47/100 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 Bebo Health (XPAR:MLBBO), the current Beneish M-Score is -1.32 as of Jul. 03, 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 Bebo Health (XPAR:MLBBO) Overvalued in 2026?

Based on GuruFocus' analysis, Bebo Health stock appears to be overvalued. The current stock price of €0.23 is trading 660% above its estimated GF Value™ of €0.03. GuruFocus considers Bebo Health to be Significantly Overvalued.

Key valuation signals for XPAR:MLBBO:

  • Beneish M-Score: -1.32
  • GF Value™: €0.03 vs. price of €0.23 (660% above fair value)
  • GF Score™: 47/100 with 3 warning signs

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

Bebo Health Business Description

Address 1 Rue de la Cite, Geneve, CHE, 1204
Bebo Health SA is a multilingual e-commerce portal specializing in products dedicated to health, sport and wellness.
47GF Score

Get the complete analysis for XPAR:MLBBO

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

€0.23
Price
€0.03
GF Value