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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 -2.86 no higher than -1.78, which implies that the company is unlikely to be a manipulator.
The historical rank and industry rank for Rojukiss International PCL's Beneish M-Score or its related term are showing as below:
BKK:KISS'
s Beneish M-Score Range Over the Past 10 Years
Min: -3.19 Med: -2.32 Max: -1.95
Current: -2.86
During the past 9 years, the highest Beneish M-Score of Rojukiss International PCL was -1.95. The lowest was -3.19. And the median was -2.32.
Rojukiss International PCL Beneish M-Score Related Terms
Rojukiss International PCL Beneish M-Score Historical Data
* 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.
BKK:KISS vs PG, CL, KVUE: Beneish M-Score Comparison
For the Household & Personal Products subindustry, Rojukiss International PCL'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.
Rojukiss International PCL Beneish M-Score vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, Rojukiss International PCL's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where Rojukiss International PCL's Beneish M-Score falls into.
Rojukiss International PCL 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 Rojukiss International PCL 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 * 0.9717
+
0.528 * 0.9467
+
0.404 * 0.7291
+
0.892 * 1.0764
+
0.115 * 1.3246
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 1.064
+
4.679 * -0.052845
-
0.327 * 1.2022
=
-2.86
* 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))
=
(18.264 / (18.264 + 44.471))
/
(12.996 / (12.996 + 46.132))
=
0.291129
/
0.219794
=
1.3246
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
=
(175.304 - 4.54
-
244.143)
/
1388.56
=
-0.052845
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.
Rojukiss International PCL has a M-score of -2.86 suggests that the company is unlikely to be a manipulator.
Rojukiss International PCL (BKK:KISS) has a Beneish M-Score of -2.86 as of Jul. 25, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Rojukiss International PCL and its competitors. According to the industry distribution chart, Rojukiss International PCL ranks #437 out of 1851 companies in the Consumer Packaged Goods industry, placing it in the top 23.6%.
Is Rojukiss International PCL's Beneish M-Score too high?
Rojukiss International PCL's current Beneish M-Score is -2.86. Based on the distribution chart, Rojukiss International PCL ranks #437 out of 1851 companies in the Consumer Packaged Goods industry, which is in the top quartile — a strong position relative to peers. Overall, Rojukiss International PCL has a GF Score™ of 95/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Rojukiss International PCL's Beneish M-Score compare to PG and CL?
According to the Consumer Packaged Goods industry distribution chart, Rojukiss International PCL ranks #437 out of 1851 companies for Beneish M-Score. This places Rojukiss International PCL in the top 24% 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 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 Rojukiss International PCL and its competitors. Rojukiss International PCL's current Beneish M-Score is -2.86. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Rojukiss International PCL stock overvalued right now?
Based on GuruFocus' analysis, Rojukiss International PCL (BKK:KISS) is currently considered Significantly Undervalued. The stock's GF Value™ is ฿5.45, compared to a current price of ฿3.70 — trading 32.1% below its estimated fair value. The current Beneish M-Score is -2.86. Rojukiss International PCL's overall GF Score™ is 95/100 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 Rojukiss International PCL (BKK:KISS), the current Beneish M-Score is -2.86 as of Jul. 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 Rojukiss International PCL (BKK:KISS) Overvalued in 2026?
Based on GuruFocus' analysis, Rojukiss International PCL stock appears to be undervalued.
The current stock price of ฿3.70 is trading 32.1% below its estimated GF Value™ of ฿5.45.
GuruFocus considers Rojukiss International PCL to be Significantly Undervalued.
Key valuation signals for BKK:KISS:
Beneish M-Score: -2.86
GF Value™: ฿5.45 vs. price of ฿3.70 (32.1% below fair value)
No single metric tells the full story. See the BKK:KISS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Rojukiss International PCL operates in the cosmetic business. It is engaged in the distribution of skincare and cosmetics under many trademarks. Distribution of pharmaceutical and medical products. Distribution of skincare and food supplements in many brands. It offers products under the brands Rojukiss, PhDerma, Wonder Herb, and Sis2Sis. Geographically, the operations are in two segments: Domestic and Overseas, and the majority of its revenues is generated from the Domestic region.
95GF Score
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