Perrot Duval Holding (XSWX:PEDU) Beneish M-Score: -2.65 (As of Jun. 24, 2026)

What is Perrot Duval Holding Beneish M-Score?

Perrot Duval Holding XSWX:PEDU +1.00% 51 Beneish M-Score is -2.65 as of Jun. 24, 2026. GuruFocus rates XSWX:PEDU with a GF Score™ of 51/100 and a GF Value™ of CHF52.23 (Fairly Valued). The stock has 2 warning signs investors should review. Among 2,926 Industrial Products companies, Perrot Duval Holding ranks better than 68.11% 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 -2.65 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

XSWX:PEDU' s Beneish M-Score Range Over the Past 10 Years
Min: -4.13 Med: -2.59 Max: 1.05
Current: -2.65

During the past 13 years, the highest Beneish M-Score of Perrot Duval Holding was 1.05. The lowest was -4.13. And the median was -2.59.

Perrot Duval Holding Beneish M-Score Related Terms

Perrot Duval Holding Beneish M-Score Historical Data

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The historical data trend for Perrot Duval Holding'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.

Perrot Duval Holding Beneish M-Score Chart

Perrot Duval Holding Annual Data

Trend

Apr16

Apr17

Apr18

Apr19

Apr20

Apr21

Apr22

Apr23

Apr24

Apr25

Beneish M-Score

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1.05

-2.36

-2.73

-2.18

-2.65

Perrot Duval Holding Semi-Annual Data
	Apr16	Oct16	Apr17	Oct17	Apr18	Oct18	Apr19	Oct19	Apr20	Oct20	Apr21	Oct21	Apr22	Oct22	Apr23	Oct23	Apr24	Oct24	Apr25	Oct25
Beneish M-Score	Get a 7-Day Free Trial															0.00	-2.18	0.00	-2.65	0.00

XSWX:PEDU vs GEV, ETN, PH: Beneish M-Score Comparison

For the Specialty Industrial Machinery subindustry, Perrot Duval Holding'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.

Perrot Duval Holding Beneish M-Score vs Industrial Products Industry

For the Industrial Products industry and Industrials sector, Perrot Duval Holding's Beneish M-Score distribution charts can be found below:

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

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51GF Score

Perrot Duval Holding SA XSWX:PEDU

Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.

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Perrot Duval Holding 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 Perrot Duval Holding for today is based on a combination of the following eight different indices:

-4.84

0.92 * DSRI

0.528 * GMI

0.404 * AQI

0.892 * SGI

0.115 * DEPI

-4.84

0.92 * 1.4972

0.528 * 0.9665

0.404 * 1.0612

0.892 * 0.7619

0.115 * 0.9932

0.172 * SGAI

4.679 * TATA

0.327 * LVGI

0.172 * 1.1336

4.679 * -0.089556

0.327 * 0.944

-2.65

This Year (Apr25) TTM:

Last Year (Apr24) TTM:

Total Receivables was CHF1.22 Mil.
Revenue was CHF13.89 Mil.
Gross Profit was CHF9.09 Mil.
Total Current Assets was CHF7.45 Mil.
Total Assets was CHF14.38 Mil.
Property, Plant and Equipment(Net PPE) was CHF5.90 Mil.
Depreciation, Depletion and Amortization(DDA) was CHF1.09 Mil.
Selling, General, & Admin. Expense(SGA) was CHF1.51 Mil.
Total Current Liabilities was CHF3.82 Mil.
Long-Term Debt & Capital Lease Obligation was CHF0.00 Mil.
Net Income was CHF-1.94 Mil.
Gross Profit was CHF0.00 Mil.
Cash Flow from Operations was CHF-0.65 Mil.

Total Receivables was CHF1.07 Mil.
Revenue was CHF18.23 Mil.
Gross Profit was CHF11.52 Mil.
Total Current Assets was CHF10.28 Mil.
Total Assets was CHF18.21 Mil.
Property, Plant and Equipment(Net PPE) was CHF6.70 Mil.
Depreciation, Depletion and Amortization(DDA) was CHF1.23 Mil.
Selling, General, & Admin. Expense(SGA) was CHF1.75 Mil.
Total Current Liabilities was CHF4.96 Mil.
Long-Term Debt & Capital Lease Obligation was CHF0.17 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)
	=	(1.224 / 13.892)	/	(1.073 / 18.233)
	=	0.088108	/	0.058849
	=	1.4972

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)
	=	(11.524 / 18.233)	/	(9.085 / 13.892)
	=	0.632041	/	0.653974
	=	0.9665

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 - (7.449 + 5.903) / 14.382)	/	(1 - (10.283 + 6.699) / 18.211)
	=	0.071617	/	0.067487
	=	1.0612

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
	=	13.892	/	18.233
	=	0.7619

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))
	=	(1.227 / (1.227 + 6.699))	/	(1.09 / (1.09 + 5.903))
	=	0.154807	/	0.15587
	=	0.9932

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)
	=	(1.508 / 13.892)	/	(1.746 / 18.233)
	=	0.108552	/	0.09576
	=	1.1336

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 + 3.823) / 14.382)	/	((0.166 + 4.962) / 18.211)
	=	0.265818	/	0.281588
	=	0.944

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
	=	(-1.938 - 0	-	-0.65)	/	14.382
	=	-0.089556

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.

Perrot Duval Holding has a M-score of -2.65 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 -2.65 mean?

Perrot Duval Holding (XSWX:PEDU) has a Beneish M-Score of -2.65 as of Jun. 24, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Perrot Duval Holding and its competitors. According to the industry distribution chart, Perrot Duval Holding ranks #933 out of 2926 companies in the Industrial Products industry, placing it in the top 31.9%.

Is Perrot Duval Holding's Beneish M-Score too high?

Perrot Duval Holding's current Beneish M-Score is -2.65. Based on the distribution chart, Perrot Duval Holding ranks #933 out of 2926 companies in the Industrial Products industry, which is above the industry midpoint. Overall, Perrot Duval Holding has a GF Score™ of 51/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.

How does Perrot Duval Holding's Beneish M-Score compare to GEV and ETN?

According to the Industrial Products industry distribution chart, Perrot Duval Holding ranks #933 out of 2926 companies for Beneish M-Score. This puts Perrot Duval Holding 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 an Industrial Products company?

A good Beneish M-Score depends on the Industrial Products 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 Perrot Duval Holding and its competitors. Perrot Duval Holding's current Beneish M-Score is -2.65. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is Perrot Duval Holding stock overvalued right now?

Based on GuruFocus' analysis, Perrot Duval Holding (XSWX:PEDU) is currently considered Fairly Valued. The stock's GF Value™ is CHF52.23, compared to a current price of CHF50.50 — trading 3.3% below its estimated fair value. The current Beneish M-Score is -2.65. Perrot Duval Holding's overall GF Score™ is 51/100 with 2 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 Perrot Duval Holding (XSWX:PEDU), the current Beneish M-Score is -2.65 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 Perrot Duval Holding (XSWX:PEDU) Overvalued in 2026?

Based on GuruFocus' analysis, Perrot Duval Holding stock appears to be undervalued. The current stock price of CHF50.50 is trading 3.3% below its estimated GF Value™ of CHF52.23. GuruFocus considers Perrot Duval Holding to be Fairly Valued.

Key valuation signals for XSWX:PEDU:

Beneish M-Score: -2.65
GF Value™: CHF52.23 vs. price of CHF50.50 (3.3% below fair value)
GF Score™: 51/100 with 2 warning signs

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

Perrot Duval Holding Business Description

Industry Industrials Industrial Products

Comparable Companies XSWX:STRN GEV XTER:SIE XPAR:SU XTER:ENR ETN PH OSTO:ATCO A CMI EMR TSE:7011 ITW AME OSTO:SAND ROK TSE:6954 XKRX:034020 XSWX:SCHN OHEL:KNEBV SHSE:600406

Address 16, rue De-Candolle, Geneva, CHE, 1205

Website https://www.perrotduval.com

Perrot Duval Holding SA is a holding company, that invests principally in financial, industrial, or commercial business enterprises. The company pursues its objective by directing its investments toward the creation and acquisition of small or medium-sized companies whose basic activities lie in technologies and, subsequently, the sale of such companies. The company operates in three segments that includes, Automated production processes, Chemical cosmetics activity, and Others.

51GF Score

Get the complete analysis for XSWX:PEDU

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

CHF50.50

Price

CHF52.23

GF Value

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