Beijing Yunxingyu Traffic Technology (BJSE:920806) Beneish M-Score: -3.30 (As of Aug. 26, 2026)

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BJSE:920806 Beijing Yunxingyu Traffic Technology Ltd BJSE:920806
27 GF Score
Price ¥10.29
! 6 Warning Signs
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What is Beijing Yunxingyu Traffic Technology Beneish M-Score?

Beijing Yunxingyu Traffic Technology BJSE:920806 27 Beneish M-Score is -3.30 as of Aug. 26, 2026. GuruFocus rates BJSE:920806 with a GF Score™ of 27/100. The stock has 6 warning signs investors should review. Among 2,638 Software companies, Beijing Yunxingyu Traffic Technology ranks better than 83.09% 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 -3.3 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

The historical rank and industry rank for Beijing Yunxingyu Traffic Technology's Beneish M-Score or its related term are showing as below:

BJSE:920806' s Beneish M-Score Range Over the Past 10 Years
Min: -3.3   Med: -2.12   Max: -0.35
Current: -3.3

During the past 11 years, the highest Beneish M-Score of Beijing Yunxingyu Traffic Technology was -0.35. The lowest was -3.30. And the median was -2.12.


Beijing Yunxingyu Traffic Technology Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Beijing Yunxingyu Traffic Technology'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.

Beijing Yunxingyu Traffic Technology Beneish M-Score Chart

Beijing Yunxingyu Traffic Technology Annual Data
Trend Dec13 Dec14 Dec15 Dec16 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 -2.12 -2.04 -3.00

Beijing Yunxingyu Traffic Technology Quarterly Data
Dec16 Dec20 Dec21 Mar22 Jun22 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 -1.87 -0.35 -1.97 -3.00 -3.30

BJSE:920806 vs MSFT, ORCL, PLTR: Beneish M-Score Comparison

For the Software - Infrastructure subindustry, Beijing Yunxingyu Traffic Technology'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.


Beijing Yunxingyu Traffic Technology Beneish M-Score vs Software Industry

For the Software industry and Technology sector, Beijing Yunxingyu Traffic Technology's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Beijing Yunxingyu Traffic Technology's Beneish M-Score falls into.


BJSE:920806
27GF Score
Beijing Yunxingyu Traffic Technology Ltd BJSE:920806
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Beijing Yunxingyu Traffic Technology 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 Beijing Yunxingyu Traffic Technology 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 * 1.3537+0.528 * 0.8982+0.404 * 0.9007+0.892 * 0.6948+0.115 * 1
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 1.9134+4.679 * -0.127872-0.327 * 1.079
=-3.30

* 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 ¥1,652 Mil.
Revenue was 483.011 + 619.904 + 304.931 + 198.878 = ¥1,607 Mil.
Gross Profit was 52.008 + 136.266 + 46.558 + 39.832 = ¥275 Mil.
Total Current Assets was ¥3,556 Mil.
Total Assets was ¥4,103 Mil.
Property, Plant and Equipment(Net PPE) was ¥250 Mil.
Depreciation, Depletion and Amortization(DDA) was ¥0 Mil.
Selling, General, & Admin. Expense(SGA) was ¥26 Mil.
Total Current Liabilities was ¥2,511 Mil.
Long-Term Debt & Capital Lease Obligation was ¥15 Mil.
Net Income was 18.279 + 51.663 + -1.946 + 5.841 = ¥74 Mil.
Non Operating Income was 0 + 0 + 0 + 0 = ¥0 Mil.
Cash Flow from Operations was -156.557 + 890.409 + -84.939 + -50.364 = ¥599 Mil.
Total Receivables was ¥1,756 Mil.
Revenue was 457.652 + 1007.474 + 459.604 + 387.826 = ¥2,313 Mil.
Gross Profit was 61.501 + 148.496 + 77.291 + 67.804 = ¥355 Mil.
Total Current Assets was ¥3,088 Mil.
Total Assets was ¥3,562 Mil.
Property, Plant and Equipment(Net PPE) was ¥187 Mil.
Depreciation, Depletion and Amortization(DDA) was ¥0 Mil.
Selling, General, & Admin. Expense(SGA) was ¥20 Mil.
Total Current Liabilities was ¥2,031 Mil.
Long-Term Debt & Capital Lease Obligation was ¥1 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)
=(1651.867 / 1606.724) / (1756.278 / 2312.556)
=1.028096 / 0.759453
=1.3537

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)
=(355.092 / 2312.556) / (274.664 / 1606.724)
=0.15355 / 0.170947
=0.8982

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 - (3555.849 + 249.575) / 4103.42) / (1 - (3088.299 + 186.855) / 3562.389)
=0.072621 / 0.08063
=0.9007

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
=1606.724 / 2312.556
=0.6948

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 + 186.855)) / (0 / (0 + 249.575))
=0 / 0
=1

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)
=(26.169 / 1606.724) / (19.684 / 2312.556)
=0.016287 / 0.008512
=1.9134

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)
=((14.543 + 2511.075) / 4103.42) / ((0.737 + 2031.359) / 3562.389)
=0.615491 / 0.570431
=1.079

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
=(73.837 - 0 - 598.549) / 4103.42
=-0.127872

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.

Beijing Yunxingyu Traffic Technology has a M-score of -3.30 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 -3.30 mean?
Beijing Yunxingyu Traffic Technology (BJSE:920806) has a Beneish M-Score of -3.30 as of Aug. 26, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Beijing Yunxingyu Traffic Technology and its competitors. According to the industry distribution chart, Beijing Yunxingyu Traffic Technology ranks #446 out of 2638 companies in the Software industry, placing it in the top 16.9%.
Is Beijing Yunxingyu Traffic Technology's Beneish M-Score too high?
Beijing Yunxingyu Traffic Technology's current Beneish M-Score is -3.30. Based on the distribution chart, Beijing Yunxingyu Traffic Technology ranks #446 out of 2638 companies in the Software industry, which is in the top quartile — a strong position relative to peers. Overall, Beijing Yunxingyu Traffic Technology has a GF Score™ of 27/100, reflecting its overall financial health beyond just this single metric.
How does Beijing Yunxingyu Traffic Technology's Beneish M-Score compare to MSFT and ORCL?
According to the Software industry distribution chart, Beijing Yunxingyu Traffic Technology ranks #446 out of 2638 companies for Beneish M-Score. This places Beijing Yunxingyu Traffic Technology in the top 17% 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 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 Beijing Yunxingyu Traffic Technology and its competitors. Beijing Yunxingyu Traffic Technology's current Beneish M-Score is -3.30. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Beijing Yunxingyu Traffic Technology stock overvalued right now?
Beijing Yunxingyu Traffic Technology (BJSE:920806) has a current Beneish M-Score of -3.30. The current Beneish M-Score is -3.30. Beijing Yunxingyu Traffic Technology's overall GF Score™ is 27/100 with 6 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 Beijing Yunxingyu Traffic Technology (BJSE:920806), the current Beneish M-Score is -3.30 as of Aug. 26, 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.

Beijing Yunxingyu Traffic Technology Business Description

Address Fangzhuang Fangxingyuan, Building 4, Area 2, Fengtai, Beijing, CHN, 100070
Beijing Yunxingyu Traffic Technology Ltd is engaged in Intelligent transportation system integration business, intelligent transportation technology service business, product sales and other businesses, etc.
27GF 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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