BIMT (Campbell International Holding) Beneish M-Score: 0.00 (As of Jul. 05, 2026)

What is Campbell International Holding Beneish M-Score?

Campbell International Holding BIMT 32 Beneish M-Score is 0.00 as of Jul. 05, 2026. GuruFocus rates BIMT with a GF Score™ of 32/100.

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.

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

During the past 6 years, the highest Beneish M-Score of Campbell International Holding was 0.00. The lowest was 0.00. And the median was 0.00.

Campbell International Holding Beneish M-Score Related Terms

Campbell International Holding Beneish M-Score Historical Data

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The historical data trend for Campbell International 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.

Campbell International Holding Beneish M-Score Chart

Campbell International Holding Annual Data

Trend

Jun16

Jun17

Jun18

Jun19

Jun22

Jun23

Beneish M-Score

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0.00

40.29

Campbell International Holding Quarterly Data
	Sep17	Dec17	Mar18	Jun18	Sep18	Dec18	Mar19	Jun19	Sep19	Dec19	Mar20	Mar22	Jun22	Sep22	Dec22	Mar23	Jun23	Sep23	Dec23	Mar24
Beneish M-Score	Get a 7-Day Free Trial															0.00	40.29	0.00	0.00	0.00

BIMT vs IVP, TRNR, AMIH: Beneish M-Score Comparison

For the Information Technology Services subindustry, Campbell International 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.

Campbell International Holding Beneish M-Score vs Software Industry

For the Software industry and Technology sector, Campbell International Holding's Beneish M-Score distribution charts can be found below:

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

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32GF Score

Campbell International Holding Corp BIMT

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

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Campbell International 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 Campbell International 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 *

0.528 *

0.404 *

0.892 *

0.115 *

0.172 * SGAI

4.679 * TATA

0.327 * LVGI

0.172 *

4.679 *

0.327 *

This Year (Mar24) TTM:

Last Year (Mar23) TTM:

Total Receivables was $0.47 Mil.
Revenue was 0.456 + 0.52 + 0.349 + 0.122 = $1.45 Mil.
Gross Profit was 0.316 + 0.313 + 0.156 + 0.023 = $0.81 Mil.
Total Current Assets was $0.88 Mil.
Total Assets was $0.91 Mil.
Property, Plant and Equipment(Net PPE) was $0.03 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.02 Mil.
Selling, General, & Admin. Expense(SGA) was $1.02 Mil.
Total Current Liabilities was $3.34 Mil.
Long-Term Debt & Capital Lease Obligation was $0.00 Mil.
Net Income was 0.221 + 0.253 + 0.125 + -0.762 = $-0.16 Mil.
Non Operating Income was 0.002 + 0.002 + 0.035 + -0.005 = $0.03 Mil.
Cash Flow from Operations was 0.356 + -0.2 + 0.259 + 0.78 = $1.20 Mil.

Total Receivables was $1.34 Mil.
Revenue was 0.055 + 0.218 + 0.068 + 0.09 = $0.43 Mil.
Gross Profit was 0.015 + 0.05 + 0.004 + -0.009 = $0.06 Mil.
Total Current Assets was $2.26 Mil.
Total Assets was $2.32 Mil.
Property, Plant and Equipment(Net PPE) was $0.06 Mil.
Depreciation, Depletion and Amortization(DDA) was $0.03 Mil.
Selling, General, & Admin. Expense(SGA) was $0.60 Mil.
Total Current Liabilities was $4.54 Mil.
Long-Term Debt & Capital Lease Obligation was $0.00 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)
	=	(0.469 / 1.447)	/	(1.34 / 0.431)
	=	0.324119	/	3.109049
	=

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)
	=	(0.06 / 0.431)	/	(0.808 / 1.447)
	=	0.139211	/	0.558397
	=

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 - (0.876 + 0.031) / 0.907)	/	(1 - (2.259 + 0.06) / 2.319)
	=	0	/	0
	=

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
	=	1.447	/	0.431
	=

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))
	=	(0.027 / (0.027 + 0.06))	/	(0.017 / (0.017 + 0.031))
	=	0.310345	/	0.354167
	=

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)
	=	(1.015 / 1.447)	/	(0.601 / 0.431)
	=	0.701451	/	1.394432
	=

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 + 3.337) / 0.907)	/	((0 + 4.54) / 2.319)
	=	3.679162	/	1.95774
	=

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
	=	(-0.163 - 0.034	-	1.195)	/	0.907
	=	-1.53473

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.

Frequently Asked Questions Learn more about Beneish M-Score →

What does a Beneish M-Score of 0.00 mean?

Campbell International Holding (BIMT) has a Beneish M-Score of 0.00 as of Jul. 05, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Campbell International Holding and its competitors.

Is Campbell International Holding's Beneish M-Score too high?

Campbell International Holding's current Beneish M-Score is 0.00. Overall, Campbell International Holding has a GF Score™ of 32/100, reflecting its overall financial health beyond just this single metric.

How does Campbell International Holding's Beneish M-Score compare to IVP and TRNR?

Campbell International Holding's Beneish M-Score of 0.00 can be compared against companies in the Software 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 Software company?

A good Beneish M-Score depends on the Software 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 Campbell International Holding and its competitors. Campbell International Holding's current Beneish M-Score is 0.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is Campbell International Holding stock overvalued right now?

Campbell International Holding (BIMT) has a current Beneish M-Score of 0.00. The current Beneish M-Score is 0.00. Campbell International Holding's overall GF Score™ is 32/100. 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 Campbell International Holding (BIMT), the current Beneish M-Score is 0.00 as of Jul. 05, 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.

Campbell International Holding Business Description

Industry Technology Software

Comparable Companies IVP TRNR AMIH RGS EJH PDRO ROL SCI HRB BFAM TSX:BYD FTDR MCW HKSE:01448 LSE:CVSG ASX:IVC MED OHEL:MUSTI XTER:CWC WW

Address 1-17-1 Zhaojia Road, Xinglongtai District, Liaoning Province, Panjin, CHN, 124000

Campbell International Holding Corp is a company with no operations of its own. The group conducts operations through its subsidiary, which is engaged in consultancy and information technology support.

32GF Score

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