AINHF (Ai-Media Technologies) Beneish M-Score: -2.62 (As of Jun. 25, 2026)


AINHF Ai-Media Technologies Ltd AINHF
25 GF Score
Price $0.60
GF Value $0.97
! 3 Warning Signs
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What is Ai-Media Technologies Beneish M-Score?

Ai-Media Technologies AINHF 25 Beneish M-Score is -2.62 as of Jun. 25, 2026. GuruFocus rates AINHF with a GF Score™ of 25/100 and a GF Value™ of $0.97. The stock has 3 warning signs investors should review. Among 989 Media - Diversified companies, Ai-Media Technologies ranks better than 52.28% 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 -2.62 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

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

AINHF' s Beneish M-Score Range Over the Past 10 Years
Min: -3.52   Med: -2.62   Max: -2.6
Current: -2.62

During the past 5 years, the highest Beneish M-Score of Ai-Media Technologies was -2.60. The lowest was -3.52. And the median was -2.62.

Ai-Media Technologies Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Ai-Media Technologies'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.

Ai-Media Technologies Beneish M-Score Chart

Ai-Media Technologies Annual Data
Trend Jun21 Jun22 Jun23 Jun24 Jun25
Beneish M-Score
0.00 0.00 -3.52 -2.60 -2.62

Ai-Media Technologies Semi-Annual Data
Dec19 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 0.00 -2.60 0.00 -2.62 0.00

AINHF vs NFLX, DIS, WBD: Beneish M-Score Comparison

For the Entertainment subindustry, Ai-Media Technologies'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.

Ai-Media Technologies Beneish M-Score vs Media - Diversified Industry

For the Media - Diversified industry and Communication Services sector, Ai-Media Technologies's Beneish M-Score distribution charts can be found below:

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


AINHF
25GF Score
Ai-Media Technologies Ltd AINHF
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Ai-Media Technologies 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 Ai-Media Technologies 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 * 1.373+0.528 * 1.0061+0.404 * 0.8809+0.892 * 0.9601+0.115 * 1.1446
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1.0049+4.679 * -0.069136-0.327 * 1.34
=-2.64

* 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 (Jun25) TTM:Last Year (Jun24) TTM:
Total Receivables was $9.55 Mil.
Revenue was $42.23 Mil.
Gross Profit was $40.72 Mil.
Total Current Assets was $23.83 Mil.
Total Assets was $65.48 Mil.
Property, Plant and Equipment(Net PPE) was $3.55 Mil.
Depreciation, Depletion and Amortization(DDA) was $2.53 Mil.
Selling, General, & Admin. Expense(SGA) was $27.58 Mil.
Total Current Liabilities was $13.28 Mil.
Long-Term Debt & Capital Lease Obligation was $0.28 Mil.
Net Income was $-1.09 Mil.
Gross Profit was $0.00 Mil.
Cash Flow from Operations was $3.44 Mil.
 Total Receivables was $7.25 Mil.
Revenue was $43.98 Mil.
Gross Profit was $42.66 Mil.
Total Current Assets was $17.77 Mil.
Total Assets was $61.85 Mil.
Property, Plant and Equipment(Net PPE) was $3.22 Mil.
Depreciation, Depletion and Amortization(DDA) was $2.93 Mil.
Selling, General, & Admin. Expense(SGA) was $28.58 Mil.
Total Current Liabilities was $9.37 Mil.
Long-Term Debt & Capital Lease Obligation was $0.19 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)
=(9.551 / 42.227) / (7.245 / 43.981)
=0.226182 / 0.16473
=1.373

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)
=(42.664 / 43.981) / (40.716 / 42.227)
=0.970055 / 0.964217
=1.0061

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 - (23.826 + 3.548) / 65.48) / (1 - (17.768 + 3.222) / 61.846)
=0.581949 / 0.660609
=0.8809

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
=42.227 / 43.981
=0.9601

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))
=(2.928 / (2.928 + 3.222)) / (2.527 / (2.527 + 3.548))
=0.476098 / 0.415967
=1.1446

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)
=(27.577 / 42.227) / (28.583 / 43.981)
=0.653066 / 0.649894
=1.0049

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)
=((0.284 + 13.279) / 65.48) / ((0.193 + 9.367) / 61.846)
=0.207132 / 0.154577
=1.34

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
=(-1.089 - 0 - 3.438) / 65.48
=-0.069136

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.

Ai-Media Technologies has a M-score of -2.64 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 -2.62 mean?
Ai-Media Technologies (AINHF) has a Beneish M-Score of -2.62 as of Jun. 25, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Ai-Media Technologies and its competitors. According to the industry distribution chart, Ai-Media Technologies ranks #472 out of 989 companies in the Media - Diversified industry, placing it in the top 47.7%.
Is Ai-Media Technologies' Beneish M-Score too high?
Ai-Media Technologies' current Beneish M-Score is -2.62. Based on the distribution chart, Ai-Media Technologies ranks #472 out of 989 companies in the Media - Diversified industry, which is above the industry midpoint. Overall, Ai-Media Technologies has a GF Score™ of 25/100, reflecting its overall financial health beyond just this single metric.
How does Ai-Media Technologies' Beneish M-Score compare to NFLX and DIS?
According to the Media - Diversified industry distribution chart, Ai-Media Technologies ranks #472 out of 989 companies for Beneish M-Score. This puts Ai-Media Technologies 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 Media - Diversified company?
A good Beneish M-Score depends on the Media - Diversified 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 Ai-Media Technologies and its competitors. Ai-Media Technologies's current Beneish M-Score is -2.62. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ai-Media Technologies stock overvalued right now?
Ai-Media Technologies (AINHF) has a current Beneish M-Score of -2.62. The stock's GF Value™ is $0.97, compared to a current price of $0.60 — trading 38.1% below its estimated fair value. The current Beneish M-Score is -2.62. Ai-Media Technologies' overall GF Score™ is 25/100 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 Ai-Media Technologies (AINHF), the current Beneish M-Score is -2.62 as of Jun. 25, 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 Ai-Media Technologies (AINHF) Overvalued in 2026?

Based on GuruFocus' analysis, Ai-Media Technologies stock appears to be undervalued. The current stock price of $0.60 is trading 38.1% below its estimated GF Value™ of $0.97.

Key valuation signals for AINHF:

  • Beneish M-Score: -2.62
  • GF Value™: $0.97 vs. price of $0.60 (38.1% below fair value)
  • GF Score™: 25/100 with 3 warning signs

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

Ai-Media Technologies Business Description

Other Exchanges AIM:Australia
Address 9 Help Street, Suite 3.02, Chatswood, NSW, AUS, 2067
Ai-Media Technologies Ltd is a provider of live and recorded captioning, transcription, subtitles, translation, and speech analytics using a proprietary, cloud-based technology platform. The company has three operating segments based on geographical locations: Australia, New Zealand, Singapore, and Malaysia (APAC); North America (including Canada and the United States of America); and the United Kingdom (EMEA), and the majority of its revenue is generated from North America.
25GF Score

Get the complete analysis for AINHF

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

$0.60
Price
$0.97
GF Value