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Ausnutria DairyAUDYF 76 Beneish M-Score is -2.39 as of Aug. 21, 2026. GuruFocus rates AUDYF with a GF Score™ of 76/100 and a GF Value™ of $0.74. The stock has 8 warning signs investors should review. Among 1,858 Consumer Packaged Goods companies, Ausnutria Dairy ranks worse than 60.6% 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 -2.39 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for Ausnutria Dairy's Beneish M-Score or its related term are showing as below:
AUDYF'
s Beneish M-Score Range Over the Past 10 Years
Min: -2.64 Med: -2.4 Max: -0.81
Current: -2.39
During the past 13 years, the highest Beneish M-Score of Ausnutria Dairy was -0.81. The lowest was -2.64. And the median was -2.40.
The historical data trend for Ausnutria Dairy'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.
For the Packaged Foods subindustry, Ausnutria Dairy'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.
Ausnutria Dairy Beneish M-Score vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, Ausnutria Dairy's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Ausnutria Dairy'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 Ausnutria Dairy 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 * 0.9624
+
0.528 * 1.0866
+
0.404 * 1.349
+
0.892 * 1.0457
+
0.115 * 0.9015
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 0.968
+
4.679 * -0.019007
-
0.327 * 1.0189
=
-2.39
* 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))
=
(38.609 / (38.609 + 473.861))
/
(48.468 / (48.468 + 531.486))
=
0.075339
/
0.083572
=
0.9015
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
=
(25.202 - 0
-
52.879)
/
1456.113
=
-0.019007
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.
Ausnutria Dairy has a M-score of -2.39 suggests that the company is unlikely to be a manipulator.
Ausnutria Dairy (AUDYF) has a Beneish M-Score of -2.39 as of Aug. 21, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Ausnutria Dairy and its competitors. According to the industry distribution chart, Ausnutria Dairy ranks #1126 out of 1858 companies in the Consumer Packaged Goods industry, placing it in the top 60.6%.
Is Ausnutria Dairy's Beneish M-Score too high?
Ausnutria Dairy's current Beneish M-Score is -2.39. Based on the distribution chart, Ausnutria Dairy ranks #1126 out of 1858 companies in the Consumer Packaged Goods industry, which is below the industry midpoint. Overall, Ausnutria Dairy has a GF Score™ of 76/100, reflecting its overall financial health beyond just this single metric.
How does Ausnutria Dairy's Beneish M-Score compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, Ausnutria Dairy ranks #1126 out of 1858 companies for Beneish M-Score. This places Ausnutria Dairy in the lower 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 Consumer Packaged Goods company?
A good Beneish M-Score depends on the Consumer Packaged Goods 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 Ausnutria Dairy and its competitors. Ausnutria Dairy's current Beneish M-Score is -2.39. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Ausnutria Dairy stock overvalued right now?
Ausnutria Dairy (AUDYF) has a current Beneish M-Score of -2.39. The stock's GF Value™ is $0.74, compared to a current price of $0.36 — trading 51.4% below its estimated fair value. The current Beneish M-Score is -2.39. Ausnutria Dairy's overall GF Score™ is 76/100 with 8 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 Ausnutria Dairy (AUDYF), the current Beneish M-Score is -2.39 as of Aug. 21, 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 Ausnutria Dairy (AUDYF) Overvalued in 2026?
Based on GuruFocus' analysis, Ausnutria Dairy stock appears to be undervalued.
The current stock price of $0.36 is trading 51.4% below its estimated GF Value™ of $0.74.
Key valuation signals for AUDYF:
Beneish M-Score: -2.39
GF Value™: $0.74 vs. price of $0.36 (51.4% below fair value)
No single metric tells the full story. See the AUDYF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Ausnutria Dairy Corp Ltd is active in the dairy industry. Its business activities include the dairy industry with activities ranging from R&D, raw milk collection, processing, production, packaging, marketing and distribution of IMF and other dairy products to customers in the PRC, the Netherlands, Australia, the Middle East, and other overseas countries; and the R&D, production, marketing, and distribution of nutrition products to customers principally located in the PRC and Australia. It operates through Dairy and related products and Nutrition product segments. It generates maximum revenue from the Dairy and related products segment, which comprises the manufacturing and sale of dairy and related products. Geographically, it derives a majority of its revenue from the PRC.
76GF Score
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