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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 -2.66 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for Abbott Laboratories's Beneish M-Score or its related term are showing as below:
XSWX:ABT'
s Beneish M-Score Range Over the Past 10 Years
Min: -2.82 Med: -2.59 Max: -2.04
Current: -2.66
During the past 13 years, the highest Beneish M-Score of Abbott Laboratories was -2.04. The lowest was -2.82. And the median was -2.59.
Abbott Laboratories Beneish M-Score Historical Data
* Premium members only.
The historical data trend for Abbott Laboratories'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.
XSWX:ABT vs SYK, MDT, BSX: Beneish M-Score Comparison
For the Medical Devices subindustry, Abbott Laboratories'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.
Abbott Laboratories Beneish M-Score vs Medical Devices & Instruments Industry
For the Medical Devices & Instruments industry and Healthcare sector, Abbott Laboratories's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Abbott Laboratories's Beneish M-Score falls into.
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 Abbott Laboratories 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 * 1.1133
+
0.528 * 0.9892
+
0.404 * 1.1486
+
0.892 * 1.0008
+
0.115 * 1.0682
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 1.0791
+
4.679 * -0.046528
-
0.327 * 1.383
=
-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.
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.
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))
=
(2697.986 / (2697.986 + 9266.414))
/
(2740.32 / (2740.32 + 10240.632))
=
0.225501
/
0.211103
=
1.0682
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
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
=
(4313.754 - 491.012
-
7884.413)
/
87295.549
=
-0.046528
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.
Abbott Laboratories has a M-score of -2.67 suggests that the company is unlikely to be a manipulator.
Abbott Laboratories (XSWX:ABT) has a Beneish M-Score of -2.66 as of Aug. 09, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Abbott Laboratories and its competitors. According to the industry distribution chart, Abbott Laboratories ranks #320 out of 765 companies in the Medical Devices & Instruments industry, placing it in the top 41.8%.
Is Abbott Laboratories' Beneish M-Score too high?
Abbott Laboratories' current Beneish M-Score is -2.66. Based on the distribution chart, Abbott Laboratories ranks #320 out of 765 companies in the Medical Devices & Instruments industry, which is above the industry midpoint. Overall, Abbott Laboratories has a GF Score™ of 80/100, reflecting its overall financial health beyond just this single metric.
How does Abbott Laboratories' Beneish M-Score compare to SYK and MDT?
According to the Medical Devices & Instruments industry distribution chart, Abbott Laboratories ranks #320 out of 765 companies for Beneish M-Score. This puts Abbott Laboratories 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 Medical Devices & Instruments company?
A good Beneish M-Score depends on the Medical Devices & Instruments 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 Abbott Laboratories and its competitors. Abbott Laboratories's current Beneish M-Score is -2.66. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Abbott Laboratories stock overvalued right now?
Abbott Laboratories (XSWX:ABT) has a current Beneish M-Score of -2.66. The stock's GF Value™ is CHF105.00, compared to a current price of CHF86.00 — trading 18.1% below its estimated fair value. The current Beneish M-Score is -2.66. Abbott Laboratories' overall GF Score™ is 80/100 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 Abbott Laboratories (XSWX:ABT), the current Beneish M-Score is -2.66 as of Aug. 09, 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 Abbott Laboratories (XSWX:ABT) Overvalued in 2026?
Based on GuruFocus' analysis, Abbott Laboratories stock appears to be undervalued.
The current stock price of CHF86.00 is trading 18.1% below its estimated GF Value™ of CHF105.00.
Key valuation signals for XSWX:ABT:
Beneish M-Score: -2.66
GF Value™: CHF105.00 vs. price of CHF86.00 (18.1% below fair value)
No single metric tells the full story. See the XSWX:ABT stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Abbott manufactures and markets cardiovascular and diabetes devices, adult and pediatric nutritional products, diagnostic equipment and testing kits, and branded generic drugs. Products include pacemakers, implantable cardioverter defibrillators, neuromodulation devices, coronary stents, catheters, infant formula, nutritional liquids for adults, continuous glucose monitors, and immunoassays and point-of-care diagnostic equipment. Abbott derives roughly 60% of sales outside the United States.
80GF Score
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