Dynamiker Biotechnology (Tianjin) Co (BJSE:920009) Beneish M-Score: 0.00 (As of Aug. 19, 2026)

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BJSE:920009 Dynamiker Biotechnology (Tianjin) Co Ltd BJSE:920009
46 GF Score
Price ¥35.22
! 3 Warning Signs
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What is Dynamiker Biotechnology (Tianjin) Co Beneish M-Score?

Dynamiker Biotechnology (Tianjin) Co BJSE:920009 46 Beneish M-Score is 0.00 as of Aug. 19, 2026. GuruFocus rates BJSE:920009 with a GF Score™ of 46/100. The stock has 3 warning signs investors should review. Among 913 Drug Manufacturers companies, Dynamiker Biotechnology (Tianjin) Co ranks worse than 109528.92% 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.

The historical rank and industry rank for Dynamiker Biotechnology (Tianjin) Co's Beneish M-Score or its related term are showing as below:

During the past 9 years, the highest Beneish M-Score of Dynamiker Biotechnology (Tianjin) Co was 2.87. The lowest was -2.77. And the median was -2.10.

Dynamiker Biotechnology (Tianjin) Co Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Dynamiker Biotechnology (Tianjin) Co'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.

Dynamiker Biotechnology (Tianjin) Co Beneish M-Score Chart

Dynamiker Biotechnology (Tianjin) Co Annual Data
Trend Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only 0.00 0.00 -1.79 -2.77 -0.76

Dynamiker Biotechnology (Tianjin) Co Quarterly Data
Dec18 Dec19 Jun20 Dec20 Dec21 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Beneish M-Score Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 2.87 -2.75 0.00 -0.76 0.00

BJSE:920009 vs LLY, JNJ, ABBV: Beneish M-Score Comparison

For the Drug Manufacturers - General subindustry, Dynamiker Biotechnology (Tianjin) Co'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.

Dynamiker Biotechnology (Tianjin) Co Beneish M-Score vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, Dynamiker Biotechnology (Tianjin) Co's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Dynamiker Biotechnology (Tianjin) Co's Beneish M-Score falls into.


BJSE:920009
46GF Score
Dynamiker Biotechnology (Tianjin) Co Ltd BJSE:920009
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Dynamiker Biotechnology (Tianjin) Co 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 Dynamiker Biotechnology (Tianjin) Co 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 * +0.528 * +0.404 * +0.892 * +0.115 *
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * +4.679 * -0.327 *
=

* 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 (Mar26) TTM:Last Year (Mar25) TTM:
Total Receivables was ¥11.4 Mil.
Revenue was 54.036 + 70.336 + 55.828 + 62.196 = ¥242.4 Mil.
Gross Profit was 46.257 + 35.27 + 72.093 + 54.36 = ¥208.0 Mil.
Total Current Assets was ¥562.8 Mil.
Total Assets was ¥747.6 Mil.
Property, Plant and Equipment(Net PPE) was ¥60.0 Mil.
Depreciation, Depletion and Amortization(DDA) was ¥0.0 Mil.
Selling, General, & Admin. Expense(SGA) was ¥24.5 Mil.
Total Current Liabilities was ¥41.2 Mil.
Long-Term Debt & Capital Lease Obligation was ¥0.7 Mil.
Net Income was 18.322 + 26.935 + 20.843 + 23.31 = ¥89.4 Mil.
Non Operating Income was 0 + 0 + 0 + 0 = ¥0.0 Mil.
Cash Flow from Operations was -1.181 + 45.648 + 9.887 + 28.143 = ¥82.5 Mil.
 Total Receivables was ¥0.0 Mil.
Revenue was 53.922 + 63.207 + 58.64 + 61.177 = ¥236.9 Mil.
Gross Profit was 45.494 + 29.063 + 75.425 + 44.392 = ¥194.4 Mil.
Total Current Assets was ¥0.0 Mil.
Total Assets was ¥539.0 Mil.
Property, Plant and Equipment(Net PPE) was ¥0.0 Mil.
Depreciation, Depletion and Amortization(DDA) was ¥0.0 Mil.
Selling, General, & Admin. Expense(SGA) was ¥18.3 Mil.
Total Current Liabilities was ¥0.0 Mil.
Long-Term Debt & Capital Lease Obligation was ¥0.0 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)
=(11.408 / 242.396) / (0 / 236.946)
=0.047063 / 0
=

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)
=(194.374 / 236.946) / (207.98 / 242.396)
=0.82033 / 0.858017
=

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 - (562.79 + 59.996) / 747.555) / (1 - (0 + 0) / 538.989)
=0.166903 / 1
=

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
=242.396 / 236.946
=

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 / (0 + 0)) / (0 / (0 + 59.996))
= / 0
=

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)
=(24.521 / 242.396) / (18.305 / 236.946)
=0.101161 / 0.077254
=

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)
=((0.743 + 41.23) / 747.555) / ((0 + 0) / 538.989)
=0.056147 / 0
=

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
=(89.41 - 0 - 82.497) / 747.555
=0.009247

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?
Dynamiker Biotechnology (Tianjin) Co (BJSE:920009) has a Beneish M-Score of 0.00 as of Aug. 19, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Dynamiker Biotechnology (Tianjin) Co and its competitors. According to the industry distribution chart, Dynamiker Biotechnology (Tianjin) Co ranks #999999 out of 913 companies in the Drug Manufacturers industry.
Is Dynamiker Biotechnology (Tianjin) Co's Beneish M-Score too high?
Dynamiker Biotechnology (Tianjin) Co's current Beneish M-Score is 0.00. Based on the distribution chart, Dynamiker Biotechnology (Tianjin) Co ranks #999999 out of 913 companies in the Drug Manufacturers industry, which is in the bottom quartile relative to peers. Overall, Dynamiker Biotechnology (Tianjin) Co has a GF Score™ of 46/100, reflecting its overall financial health beyond just this single metric.
How does Dynamiker Biotechnology (Tianjin) Co's Beneish M-Score compare to LLY and JNJ?
According to the Drug Manufacturers industry distribution chart, Dynamiker Biotechnology (Tianjin) Co ranks #999999 out of 913 companies for Beneish M-Score. This places Dynamiker Biotechnology (Tianjin) Co 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 Drug Manufacturers company?
A good Beneish M-Score depends on the Drug Manufacturers 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 Dynamiker Biotechnology (Tianjin) Co and its competitors. Dynamiker Biotechnology (Tianjin) Co'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 Dynamiker Biotechnology (Tianjin) Co stock overvalued right now?
Dynamiker Biotechnology (Tianjin) Co (BJSE:920009) has a current Beneish M-Score of 0.00. The current Beneish M-Score is 0.00. Dynamiker Biotechnology (Tianjin) Co's overall GF Score™ is 46/100 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 Dynamiker Biotechnology (Tianjin) Co (BJSE:920009), the current Beneish M-Score is 0.00 as of Aug. 19, 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.

Dynamiker Biotechnology (Tianjin) Co Business Description

Address No. 3667 Zhongbin Avenue, Building 2, Rongzhi Industrial Park, China-Singapore Eco-City, Tianjin Binhai New Area, Tianjin, CHN, 300467
Dynamiker Biotechnology (Tianjin) Co Ltd specializes in R&D, production, and sales of early serological diagnosis of invasive mycosis and in vitro diagnostic products for other pathogenic microorganisms.
46GF Score

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

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