OPmobility (XPAR:OPM) Beneish M-Score: -2.85 (As of Jun. 24, 2026)


XPAR:OPM OPmobility XPAR:OPM
86 GF Score
Price €14.03
GF Value €11.82
Valuation Modestly Overvalued
! 3 Warning Signs
View Full Analysis

What is OPmobility Beneish M-Score?

OPmobility XPAR:OPM -2.03% 86 Beneish M-Score is -2.85 as of Jun. 24, 2026. GuruFocus rates XPAR:OPM with a GF Score™ of 86/100 and a GF Value™ of €11.82 (Modestly Overvalued). The stock has 3 warning signs investors should review. Among 1,273 Vehicles & Parts companies, OPmobility ranks better than 77.69% 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 -2.85 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

XPAR:OPM' s Beneish M-Score Range Over the Past 10 Years
Min: -2.88   Med: -2.74   Max: -2.35
Current: -2.85

During the past 13 years, the highest Beneish M-Score of OPmobility was -2.35. The lowest was -2.88. And the median was -2.74.


OPmobility Beneish M-Score Historical Data

* Premium members only.

The historical data trend for OPmobility'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.

OPmobility Beneish M-Score Chart

OPmobility 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 -2.87 -2.39 -2.85 -2.88 -2.85

OPmobility 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 -2.85 0.00 -2.88 0.00 -2.85

XPAR:OPM vs ORLY, AZO: Beneish M-Score Comparison

For the Auto Parts subindustry, OPmobility'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.


OPmobility Beneish M-Score vs Vehicles & Parts Industry

For the Vehicles & Parts industry and Consumer Cyclical sector, OPmobility's Beneish M-Score distribution charts can be found below:

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


XPAR:OPM
86GF Score
OPmobility XPAR:OPM
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

OPmobility 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 OPmobility 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 * 1.007+0.528 * 0.9486+0.404 * 0.9936+0.892 * 0.9744+0.115 * 0.9791
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 0.9357+4.679 * -0.072548-0.327 * 0.9888
=-2.85

* 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 €996 Mil.
Revenue was €10,216 Mil.
Gross Profit was €1,171 Mil.
Total Current Assets was €3,076 Mil.
Total Assets was €7,719 Mil.
Property, Plant and Equipment(Net PPE) was €1,898 Mil.
Depreciation, Depletion and Amortization(DDA) was €501 Mil.
Selling, General, & Admin. Expense(SGA) was €124 Mil.
Total Current Liabilities was €3,672 Mil.
Long-Term Debt & Capital Lease Obligation was €1,706 Mil.
Net Income was €185 Mil.
Gross Profit was €0 Mil.
Cash Flow from Operations was €745 Mil.
Total Receivables was €1,015 Mil.
Revenue was €10,484 Mil.
Gross Profit was €1,140 Mil.
Total Current Assets was €2,944 Mil.
Total Assets was €7,681 Mil.
Property, Plant and Equipment(Net PPE) was €1,988 Mil.
Depreciation, Depletion and Amortization(DDA) was €511 Mil.
Selling, General, & Admin. Expense(SGA) was €136 Mil.
Total Current Liabilities was €4,187 Mil.
Long-Term Debt & Capital Lease Obligation was €1,225 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)
=(996 / 10216) / (1015 / 10484)
=0.097494 / 0.096814
=1.007

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)
=(1140 / 10484) / (1171 / 10216)
=0.108737 / 0.114624
=0.9486

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 - (3076 + 1898) / 7719) / (1 - (2944 + 1988) / 7681)
=0.355616 / 0.357896
=0.9936

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
=10216 / 10484
=0.9744

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))
=(511 / (511 + 1988)) / (501 / (501 + 1898))
=0.204482 / 0.208837
=0.9791

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)
=(124 / 10216) / (136 / 10484)
=0.012138 / 0.012972
=0.9357

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)
=((1706 + 3672) / 7719) / ((1225 + 4187) / 7681)
=0.696722 / 0.704596
=0.9888

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
=(185 - 0 - 745) / 7719
=-0.072548

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.

OPmobility has a M-score of -2.85 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 -2.85 mean?
OPmobility (XPAR:OPM) has a Beneish M-Score of -2.85 as of Jun. 24, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on OPmobility and its competitors. According to the industry distribution chart, OPmobility ranks #284 out of 1273 companies in the Vehicles & Parts industry, placing it in the top 22.3%.
Is OPmobility's Beneish M-Score too high?
OPmobility's current Beneish M-Score is -2.85. Based on the distribution chart, OPmobility ranks #284 out of 1273 companies in the Vehicles & Parts industry, which is in the top quartile — a strong position relative to peers. Overall, OPmobility has a GF Score™ of 86/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does OPmobility's Beneish M-Score compare to ORLY and AZO?
According to the Vehicles & Parts industry distribution chart, OPmobility ranks #284 out of 1273 companies for Beneish M-Score. This places OPmobility in the top 22% of its industry — outperforming the majority of peers. 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 Vehicles & Parts company?
A good Beneish M-Score depends on the Vehicles & Parts 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 OPmobility and its competitors. OPmobility's current Beneish M-Score is -2.85. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is OPmobility stock overvalued right now?
Based on GuruFocus' analysis, OPmobility (XPAR:OPM) is currently considered Modestly Overvalued. The stock's GF Value™ is €11.82, compared to a current price of €14.03 — trading 18.7% above its estimated fair value. The current Beneish M-Score is -2.85. OPmobility's overall GF Score™ is 86/100 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 OPmobility (XPAR:OPM), the current Beneish M-Score is -2.85 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 OPmobility (XPAR:OPM) Overvalued in 2026?

Based on GuruFocus' analysis, OPmobility stock appears to be overvalued. The current stock price of €14.03 is trading 18.7% above its estimated GF Value™ of €11.82. GuruFocus considers OPmobility to be Modestly Overvalued.

Key valuation signals for XPAR:OPM:

  • Beneish M-Score: -2.85
  • GF Value™: €11.82 vs. price of €14.03 (18.7% above fair value)
  • GF Score™: 86/100 with 3 warning signs

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


OPmobility Business Description

Address 1, Allee Pierre-Burelle, Levallois-Perret, Paris, FRA, 92300
OPmobility is a company which comprises of five complementary business groups that enable it to offer its customers a wide range of solutions: intelligent exterior systems, complex modules, lighting systems, energy storage systems, and battery and hydrogen electrification solutions. OPmobility also offers its customers an activity dedicated to the development of software, OPn'Soft.
86GF Score

Get the complete analysis for XPAR:OPM

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

€14.03
Price
€11.82
GF Value