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Castro ModelXTAE:CAST -2.73%70 Beneish M-Score is -3.21 as of Jul. 20, 2026. GuruFocus rates XTAE:CAST with a GF Score™ of 70/100 and a GF Value™ of ₪89.31 (Significantly Overvalued). The stock has 5 warning signs investors should review. Among 1,084 Retail - Cyclical companies, Castro Model ranks better than 86.53% 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 -3.21 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for Castro Model's Beneish M-Score or its related term are showing as below:
XTAE:CAST'
s Beneish M-Score Range Over the Past 10 Years
Min: -7.71 Med: -2.79 Max: -0.65
Current: -3.21
During the past 12 years, the highest Beneish M-Score of Castro Model was -0.65. The lowest was -7.71. And the median was -2.79.
Castro Model Beneish M-Score Related Terms
Castro Model Beneish M-Score Historical Data
* Premium members only.
The historical data trend for Castro Model'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.
XTAE:CAST vs TJX, ROST, BURL: Beneish M-Score Comparison
For the Apparel Retail subindustry, Castro Model'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.
Castro Model Beneish M-Score vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, Castro Model's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Castro Model'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 Castro Model 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 * 0.7048
+
0.528 * 1.0117
+
0.404 * 0.8836
+
0.892 * 0.9829
+
0.115 * 1.0218
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 1.0045
+
4.679 * -0.091396
-
0.327 * 0.9357
=
-3.21
* 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))
=
(215.506 / (215.506 + 1306.414))
/
(240.239 / (240.239 + 1493.336))
=
0.141601
/
0.13858
=
1.0218
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
=
(26.99 - 0
-
275.154)
/
2715.254
=
-0.091396
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.
Castro Model has a M-score of -3.21 suggests that the company is unlikely to be a manipulator.
Castro Model (XTAE:CAST) has a Beneish M-Score of -3.21 as of Jul. 20, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Castro Model and its competitors. According to the industry distribution chart, Castro Model ranks #146 out of 1084 companies in the Retail - Cyclical industry, placing it in the top 13.5%.
Is Castro Model's Beneish M-Score too high?
Castro Model's current Beneish M-Score is -3.21. Based on the distribution chart, Castro Model ranks #146 out of 1084 companies in the Retail - Cyclical industry, which is in the top quartile — a strong position relative to peers. Overall, Castro Model has a GF Score™ of 70/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Castro Model's Beneish M-Score compare to TJX and ROST?
According to the Retail - Cyclical industry distribution chart, Castro Model ranks #146 out of 1084 companies for Beneish M-Score. This places Castro Model in the top 14% 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 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 Castro Model and its competitors. Castro Model's current Beneish M-Score is -3.21. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Castro Model stock overvalued right now?
Based on GuruFocus' analysis, Castro Model (XTAE:CAST) is currently considered Significantly Overvalued. The stock's GF Value™ is ₪89.31, compared to a current price of ₪146.10 — trading 63.6% above its estimated fair value. The current Beneish M-Score is -3.21. Castro Model's overall GF Score™ is 70/100 with 5 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 Castro Model (XTAE:CAST), the current Beneish M-Score is -3.21 as of Jul. 20, 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 Castro Model (XTAE:CAST) Overvalued in 2026?
Based on GuruFocus' analysis, Castro Model stock appears to be overvalued.
The current stock price of ₪146.10 is trading 63.6% above its estimated GF Value™ of ₪89.31.
GuruFocus considers Castro Model to be Significantly Overvalued.
Key valuation signals for XTAE:CAST:
Beneish M-Score: -3.21
GF Value™: ₪89.31 vs. price of ₪146.10 (63.6% above fair value)
No single metric tells the full story. See the XTAE:CAST stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Castro Model Ltd designs, manufactures, and distributes fashion wear for men, women, girls, boys and baby in Israel. The company has three segments which include: the Red line for casual fashion, the Black line, a smart, sophisticated and elegant line and the Blue line, a line of jeans. It also offers complementary collections such as shoes and bags, glasses, lingerie, jewelry and even bicycles and other accessories. The company involves in the retail marketing of fashion products through branded stores operated by subsidiaries in Israel.
70GF Score
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