Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
CIMGCIMG +6.67% Beneish M-Score is 23.91 as of Jul. 31, 2026. The stock has 4 warning signs investors should review. Among 1,853 Consumer Packaged Goods companies, CIMG ranks worse than 99.03% 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.
Warning Sign:
Beneish M-Score 23.91 higher than -1.78, which implies that the company might have manipulated its financial results.
The historical rank and industry rank for CIMG's Beneish M-Score or its related term are showing as below:
CIMG'
s Beneish M-Score Range Over the Past 10 Years
Min: -7.36 Med: -3.77 Max: 23.91
Current: 23.91
During the past 13 years, the highest Beneish M-Score of CIMG was 23.91. The lowest was -7.36. And the median was -3.77.
The historical data trend for CIMG'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.
CIMG vs ARRT, ORISF, RKDA: Beneish M-Score Comparison
For the Packaged Foods subindustry, CIMG'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.
CIMG Beneish M-Score vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, CIMG's Beneish M-Score distribution charts can be found below:
* The bar in red indicates where CIMG'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 CIMG 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
+
0.528 * 1.3551
+
0.404 * 53.7026
+
0.892 * 5.3358
+
0.115 * 0.837
-
0.172 * SGAI
+
4.679 * TATA
-
0.327 * LVGI
-
0.172 * 1
+
4.679 * 0.179344
-
0.327 * 0.3339
=
23.91
* 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))
=
(0.191 / (0.191 + 0.102))
/
(0.081 / (0.081 + 0.023))
=
0.651877
/
0.778846
=
0.837
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
=
(-4.883 - -0.592
-
-17.594)
/
74.176
=
0.179344
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.
CIMG has a M-score of 23.91 signals that the company is likely to be a manipulator.
CIMG (CIMG) has a Beneish M-Score of 23.91 as of Jul. 31, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on CIMG and its competitors. According to the industry distribution chart, CIMG ranks #1835 out of 1853 companies in the Consumer Packaged Goods industry, placing it in the top 99%.
Is CIMG's Beneish M-Score too high?
CIMG's current Beneish M-Score is 23.91. Based on the distribution chart, CIMG ranks #1835 out of 1853 companies in the Consumer Packaged Goods industry, which is in the bottom quartile relative to peers.
How does CIMG's Beneish M-Score compare to ARRT and ORISF?
According to the Consumer Packaged Goods industry distribution chart, CIMG ranks #1835 out of 1853 companies for Beneish M-Score. This places CIMG 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 CIMG and its competitors. CIMG's current Beneish M-Score is 23.91. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CIMG stock overvalued right now?
Based on GuruFocus' analysis, CIMG (CIMG) is currently considered Possible Value Trap. The stock's GF Value™ is $1.90, compared to a current price of $0.01 — trading 99.7% below its estimated fair value. The current Beneish M-Score is 23.91. 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 CIMG (CIMG), the current Beneish M-Score is 23.91 as of Jul. 31, 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.
CIMG Inc is a coffee and technologies company. The company has the following reportable segments: Homology of Medicine and Food Series where it produces and distributes health-focused items like maca peptide coffee, noni, and purified powder., Computing Power Product Series which Involves the sale of technology, including recent contracts for computing power equipment, Maca Product Series and others. It generates maximum revenue from the Homology of Medicine and Food Series segment. Its geographical segments are North America and China.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
CIMG has been successfully added to your 
